    [Congressional Bills 117th Congress]
    [From the U.S. Government Publishing Office]
    [H.R. 5376 Engrossed in House (EH)]

    <DOC>

    117th CONGRESS
      1st Session
                                    H. R. 5376

    _______________________________________________________________________

                                     AN ACT

     To provide for reconciliation pursuant to title II of S. Con. Res. 14.

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

                       TITLE I--COMMITTEE ON AGRICULTURE

                         Subtitle A--General Provisions

    SECTION 10001. DEFINITIONS.

        In this title:
                (1) The term ``insular area'' has the meaning given such
            term in section 1404 of the National Agricultural Research,
            Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3103).
                (2) The term ``Secretary'' means the Secretary of
            Agriculture.

                              Subtitle B--Forestry

    SEC. 11001. NATIONAL FOREST SYSTEM RESTORATION AND FUELS REDUCTION
                  PROJECTS.

        (a) Appropriations.--In addition to amounts otherwise available,
    there are appropriated to the Secretary for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, to remain
    available until September 30, 2031--
                (1) $10,000,000,000 for hazardous fuels reduction projects
            on National Forest System land within the wildland-urban
            interface;
                (2) $4,000,000,000 for, on a determination made solely by
            the Secretary that hazardous fuels reduction projects within
            the wildland-urban interface described in paragraph (1) have
            been planned to protect, to the extent practicable, at-risk
            communities, hazardous fuels reduction projects on National
            Forest System land outside the wildland-urban interface that
            are--
                        (A) primarily noncommercial in nature, provided
                    that, in accordance with the best available science,
                    the harvest of merchantable materials shall be
                    ecologically appropriate for restoration and to enhance
                    ecological health and function, and any sale of
                    merchantable materials under this paragraph shall be
                    limited to small diameter trees or biomass that are a
                    byproduct of hazardous fuel reduction projects;
                        (B) collaboratively developed; and
                        (C) carried out in a manner that enhances the
                    ecological integrity and achieves the restoration of a
                    forest ecosystem; maximizes the retention of old-growth
                    and large trees, as appropriate for the forest type;
                    and prioritizes prescribed fire as the primary means to
                    achieve modified wildland fire behavior;
                (3) $1,000,000,000 for vegetation management projects
            carried out solely on National Forest System land that the
            Secretary shall select following the receipt of proposals
            submitted in accordance with subsections (a), (b), and (c) of
            section 4003 of the Omnibus Public Land Management Act of 2009
            (16 U.S.C. 7303);
                (4) $400,000,000 for vegetation management projects on
            National Forest System land carried out in accordance with a
            water source management plan or a watershed protection and
            restoration action plan;
                (5) $400,000,000 for vegetation management projects on
            National Forest System land that--
                        (A) maintain, or contribute toward the restoration
                    of, reference old growth characteristics, including
                    structure, composition, function, and connectivity;
                        (B) prioritize small diameter trees and prescribed
                    fire to modify fire behavior; and
                        (C) maximize the retention of large trees, as
                    appropriate for the forest type;
                (6) $450,000,000 for the Legacy Roads and Trails program of
            the Forest Service;
                (7) $350,000,000 for National Forest System land management
            planning and monitoring, prioritized on the assessment of
            watershed, ecological, and carbon conditions on National Forest
            System land and the revision and amendment of older land
            management plans that present opportunities to protect,
            maintain, restore, and monitor ecological integrity, ecological
            conditions for at-risk species, and carbon storage;
                (8) $100,000,000 for maintenance of trails on National
            Forest System land, with a priority on trails that provide to
            underserved communities access to National Forest System land;
                (9) $100,000,000 for capital maintenance and improvements
            on National Forest System land, with a priority on maintenance
            level 3, 4, and 5 roads and improvements that restore
            ecological integrity and conditions for at-risk species;
                (10) $100,000,000 to provide for more efficient and more
            effective environmental reviews by the Chief of the Forest
            Service in satisfying the obligations of the Chief of the
            Forest Service under the National Environmental Policy Act of
            1969 (42 U.S.C. 4321 through 4370m-12);
                (11) $50,000,000 to develop and carry out activities and
            tactics for the protection of older and mature forests on
            National Forest System land, including completing an inventory
            of older and mature forests within the National Forest System;
                (12) $50,000,000 to develop and carry out activities and
            tactics for the maintenance and restoration of habitat
            conditions necessary for the protection and recovery of at-risk
            species on National Forest System land;
                (13) $50,000,000 to carry out post-fire recovery plans on
            National Forest System land that emphasize the use of locally
            adapted native plant materials to restore the ecological
            integrity of disturbed areas and do not include salvage
            logging; and
                (14) $50,000,000 to develop and carry out nonlethal
            activities and tactics to reduce human-wildlife conflicts on
            National Forest System land.
        (b) Priority for Funding.--For projects described in paragraphs (1)
    through (5) of subsection (a), the Secretary shall prioritize for
    implementation projects--
                (1) for which an environmental assessment or an
            environmental impact statement required under the National
            Environmental Policy Act of 1969 (42 U.S.C. 4321 through 4370m-
            12) has been completed;
                (2) that are collaboratively developed; or
                (3) that include opportunities to restore sustainable
            recreation infrastructure or access or accomplish other
            recreation outcomes on National Forest System lands, if the
            opportunities are compatible with the primary restoration
            purposes of the project.
        (c) Limitations.--None of the funds made available by this section
    may be used for any activity--
                (1) conducted in a wilderness area or wilderness study
            area;
                (2) that includes the construction of a permanent road or
            permanent trail;
                (3) that includes the construction of a temporary road,
            except in the case of a temporary road that is decommissioned
            by the Secretary not later than 3 years after the earlier of--
                        (A) the date on which the temporary road is no
                    longer needed; and
                        (B) the date on which the project for which the
                    temporary road was constructed is completed;
                (4) inconsistent with the applicable land management plan;
                (5) inconsistent with the prohibitions of the rule of the
            Forest Service entitled ``Special Areas; Roadless Area
            Conservation'' (66 Fed. Reg. 3244 (January 12, 2001)), as
            modified by subparts C and D of part 294 of title 36, Code of
            Federal Regulations; or
                (6) carried out on any land that is not National Forest
            System land, including other forested land on Federal, State,
            Tribal, or private land.
        (d) Definitions.--In this section:
                (1) At-risk community.--The term ``at-risk community'' has
            the meaning given the term in section 101 of the Healthy
            Forests Restoration Act of 2003 (16 U.S.C. 6511).
                (2) Collaboratively developed.--The term ``collaboratively
            developed'' means, with respect to a project located
            exclusively on National Forest System land, that the project is
            developed and implemented through a collaborative process
            that--
                        (A) includes multiple interested persons
                    representing diverse interests, except such persons
                    shall not be employed by the Federal government or be
                    representatives of foreign entities; and
                        (B)(i) is transparent and nonexclusive; or
                        (ii) meets the requirements for a resource advisory
                    committee under subsections (c) through (f) of section
                    205 of the Secure Rural Schools and Community Self-
                    Determination Act of 2000 (16 U.S.C. 7125).
                (3) Decommission.--The term ``decommission'' means, with
            respect to a road--
                        (A) reestablishing native vegetation on the road;
                        (B) restoring any natural drainage, watershed
                    function, or other ecological processes that were
                    disrupted or adversely impacted by the road by removing
                    or hydrologically disconnecting the road prism and
                    reestablishing stable slope contours; and
                        (C) effectively blocking the road to vehicular
                    traffic, where feasible.
                (4) Ecological integrity.--The term ``ecological
            integrity'' has the meaning given the term in section 219.19 of
            title 36, Code of Federal Regulations (as in effect on the date
            of enactment of this Act).
                (5) Hazardous fuels reduction project.--The term
            ``hazardous fuels reduction project'' means an activity,
            including the use of prescribed fire, to protect structures and
            communities from wildfire that is carried out on National
            Forest System land.
                (6) Restoration.--The term ``restoration'' has the meaning
            given the term in section 219.19 of title 36, Code of Federal
            Regulations (as in effect on the date of enactment of this
            Act).
                (7) Vegetation management project.--The term ``vegetation
            management project'' means an activity carried out on National
            Forest System land to enhance the ecological integrity and
            achieve the restoration of a forest ecosystem through the
            removal of vegetation, the use of prescribed fire, the
            restoration of aquatic habitat, or the decommissioning of an
            unauthorized, temporary, or system road.
                (8) Water source management plan.--The term ``water source
            management plan'' means a plan developed under section
            303(d)(1) of the Healthy Forests Restoration Act of 2003 (16
            U.S.C. 6542(d)(1)).
                (9) Watershed protection and restoration action plan.--The
            term ``watershed protection and restoration action plan'' means
            a plan developed under section 304(a)(3) of the Healthy Forests
            Restoration Act of 2003 (16 U.S.C. 6543(a)(3)).
                (10) Wildland-urban interface.--The term ``wildland-urban
            interface'' has the meaning given the term in section 101 of
            the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6511).
        (e) Limitations.--Nothing in this section shall be interpreted to
    authorize funds of the Commodity Credit Corporation for activities
    under this section if such funds are not expressly authorized or
    currently expended for such purposes.
        (f) Cost-sharing Requirement.-- Any partnership agreements,
    including cooperative agreements and mutual interest agreements, using
    funds made available under this section shall be subject to a non-
    Federal cost-share requirement of not less than 20 percent of the
    project cost, which may be waived at the discretion of the Secretary.

    SEC. 11002. NON-FEDERAL LAND FOREST RESTORATION AND FUELS REDUCTION
                  PROJECTS AND RESEARCH.

        (a) Appropriations.--In addition to amounts otherwise available,
    there are appropriated to the Secretary for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, to remain
    available until September 30, 2031--
                (1) $2,000,000,000 to award grants to Tribal, State, or
            local governments or the government of the District of
            Columbia, regional organizations, special districts, or
            nonprofit organizations to support, on non-Federal land, forest
            restoration and resilience projects, including projects to
            reduce the risk of wildfires and establish defensible space
            around structures within at-risk communities (as defined in
            section 101 of the Healthy Forests Restoration Act of 2003 (16
            U.S.C. 6511));
                (2) $1,000,000,000 to award grants to Tribal, State, or
            local governments or the government of the District of
            Columbia, regional organizations, special districts, or
            nonprofit organizations to implement community wildfire
            protection plans (as defined in section 101 of the Healthy
            Forests Restoration Act of 2003 (16 U.S.C. 6511)) in existence
            on the date of the enactment of this Act, purchase firefighting
            equipment, provide firefighter training, and increase the
            capacity for planning, coordinating, and monitoring projects on
            non-Federal land to protect at-risk communities (as defined in
            section 101 of the Healthy Forests Restoration Act of 2003 (16
            U.S.C. 6511));
                (3) $250,000,000 to award grants to Tribal, State, or local
            governments or the government of the District of Columbia,
            regional organizations, special districts, or nonprofit
            organizations for projects on non-Federal land to aid in the
            recovery and rehabilitation of burned forested areas, including
            reforestation;
                (4) $175,000,000 to award grants to Tribal, State, or local
            governments or the government of the District of Columbia,
            regional organizations, special districts, or nonprofit
            organizations for projects on non-Federal land to expand
            equitable outdoor access and promote tourism on non-Federal
            forested land for members of underserved groups;
                (5) $150,000,000 for the State Fire Assistance and
            Volunteer Fire Assistance programs established pursuant to
            section 10(b) of the Cooperative Forestry Assistance Act of
            1978 (16 U.S.C. 2106(b)) to be distributed at the discretion of
            the Secretary;
                (6) $150,000,000 for the implementation of State-wide
            forest resource strategies under section 2A of the Cooperative
            Forestry Assistance Act of 1978 (16 U.S.C. 2101a);
                (7) $250,000,000 for the competitive grant program under
            section 13A of the Cooperative Forestry Assistance Act of 1978
            (16 U.S.C. 2109a) for providing through that program a cost
            share to carry out climate mitigation or forest resilience
            practices in the case of underserved forest landowners, subject
            to the condition that subsection (h) of that section shall not
            apply;
                (8) $250,000,000 for the competitive grant program under
            section 13A of the Cooperative Forestry Assistance Act of 1978
            (16 U.S.C. 2109a) for providing through that program grants to
            support the participation of underserved forest landowners in
            emerging private markets for climate mitigation or forest
            resilience, subject to the condition that subsection (h) of
            that section shall not apply;
                (9) $250,000,000 for the competitive grant program under
            section 13A of the Cooperative Forestry Assistance Act of 1978
            (16 U.S.C. 2109a) for providing through that program grants to
            support the participation of forest landowners who own less
            than 2,500 acres of forest land in emerging private markets for
            climate mitigation or forest resilience, subject to the
            condition that subsection (h) of that section shall not apply;
                (10) $500,000,000 for the competitive grant program under
            section 13A of the Cooperative Forestry Assistance Act of 1978
            (16 U.S.C. 2109a) to provide grants to states and other
            eligible entities to provide payments to owners of private
            forest land for implementation of forestry practices on private
            forest land, that are determined by the Secretary, based on the
            best available science, to provide measurable increases in
            carbon sequestration and storage beyond customary practices on
            comparable land, subject to the conditions that--
                        (A) those payments shall not preclude landowners
                    from participation in other public and private sector
                    financial incentive programs; and
                        (B) subsection (h) of that section shall not apply;
                (11) $50,000,000 for the forest inventory and analysis
            program established under section 3(e) of the Forest and
            Rangeland Renewable Resources Research Act of 1978 (16 U.S.C.
            1642(e)) for activities and tactics to accelerate and expand
            existing research efforts to improve forest carbon monitoring
            technologies to better predict changes in forest carbon due to
            climate change;
                (12) $100,000,000 for the forest inventory and analysis
            program established under section 3(e) of the Forest and
            Rangeland Renewable Resources Research Act of 1978 (16 U.S.C.
            1642(e)) to carry out recommendations from a panel of relevant
            experts convened by the Secretary that has reviewed and, based
            on the review, issued recommendations regarding the current
            priorities and future needs of the forest inventory and
            analysis program with respect to climate change, forest health,
            sustainable wood products, and increasing carbon storage in
            forests;
                (13) $50,000,000 for the forest inventory and analysis
            program established under section 3(e) of the Forest and
            Rangeland Renewable Resources Research Act of 1978 (16 U.S.C.
            1642(e)) to provide enhancements to the technology managed and
            used by the forest inventory and analysis program, including
            cloud computing and remote sensing for purposes such as small
            area estimation;
                (14) $775,000,000 to provide grants under the wood
            innovation grant program under section 8643 of the Agriculture
            Improvement Act of 2018 (7 U.S.C. 7655d), including for the
            construction of new facilities that advance the purposes of the
            program, subject to the conditions that the amount of such a
            grant shall be not more than $5,000,000; notwithstanding
            subsection (d) of that section, a recipient of such a grant
            shall provide funds equal to not less than 50 percent of the
            amount received under the grant, to be derived from non-Federal
            sources; and a priority shall be placed on projects that create
            a financial model for addressing forest restoration needs on
            public or private forest land; and
                (15) $50,000,000 for the research mission area of the
            Forest Service to carry out greenhouse gas life cycle analyses
            of domestic wood products.
        (b) Funding for Restoration on Non-Federal Areas by States.--The
    Secretary may use amounts made available by this section to carry out
    eligible projects as determined by the Secretary, authorized in
    subsection (a) on non-Federal land upon the request of the Governor of
    that State, or, in the case of the District of Columbia, the Mayor.
        (c) Cost-sharing Requirement.--Any partnership agreements,
    including cooperative agreements and mutual interest agreements, using
    funds made available under this section shall be subject to a non-
    Federal cost-share requirement of not less than 20 percent of the
    project cost, which may be waived at the discretion of the Secretary.
        (d) Limitations.--Nothing in this section shall be interpreted to
    authorize funds of the Commodity Credit Corporation for activities
    under this section if such funds are not expressly authorized or
    currently expended for such purposes.

    SEC. 11003. STATE AND PRIVATE FORESTRY CONSERVATION PROGRAMS.

        (a) Appropriations.--In addition to amounts otherwise available,
    there are appropriated to the Secretary for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, to remain
    available until September 30, 2031--
                (1) $1,250,000,000 to provide competitive grants to States
            through the Forest Legacy Program established under section 7
            of the Cooperative Forestry Assistance Act of 1978 (16 U.S.C.
            2103c) to acquire land and interests in land, with priority
            given to grant applications that offer significant natural
            carbon sequestration benefits, contribute to the resilience of
            community infrastructure, local economies, or natural systems,
            or provide benefits to underserved populations;
                (2) $2,500,000,000 to provide multi-year, programmatic,
            competitive grants to a State agency, a local governmental
            entity, and agency or governmental entity of the District of
            Columbia, an Indian Tribe, or a nonprofit organization through
            the Urban and Community Forestry Assistance program established
            under section 9(c) of the Cooperative Forestry Assistance Act
            of 1978 (16 U.S.C. 2105(c)) for tree planting and related
            activities to increase tree equity and community tree canopy
            and associated societal and climate co-benefits, with a
            priority for projects that benefit underserved populations; and
                (3) $100,000,000 for the acquisition of urban and community
            forests through the Community Forest and Open Space Program of
            the Forest Service.
        (b) Waiver.--Any non-Federal cost-share requirement otherwise
    applicable to projects carried out under this section may be waived at
    the discretion of the Secretary.

    SEC. 11004. LIMITATION.

        The funds made available under this subtitle are subject to the
    condition that the Secretary shall not--
                (1) enter into any agreement--
                        (A) that is for a term extending beyond September
                    30, 2031; or
                        (B) under which any payment could be outlaid or
                    funds disbursed after September 30, 2031; or
                (2) use any other funds available to the Secretary to
            satisfy obligations initially made under this subtitle.

    SEC. 11005. APPROPRIATIONS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $200,000,000 to remain available until
    September 30, 2031, for administrative costs of the agencies and
    offices of the Department of Agriculture for costs related to
    implementing this subtitle.

       Subtitle C--Rural Development and Agricultural Credit and Outreach

                           PART 1--RURAL DEVELOPMENT

    SEC. 12001. ADDITIONAL SUPPORT FOR USDA RURAL WATER PROGRAMS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, and notwithstanding sections 381E through
    381H and 381N of the Consolidated Farm and Rural Development Act (7
    U.S.C. 2009d through 2009g and 2009m), $97,000,000, to remain available
    until September 30, 2031, for the cost of grants for rural water and
    waste water programs authorized by sections 306, 306C, and 306D and
    described in sections 306C(a)(2) and 306D of the Consolidated Farm and
    Rural Development Act in persistent poverty counties (or,
    notwithstanding any population limits specified in section 343 of the
    Consolidated Farm and Rural Development Act, a county seat of a
    persistent poverty county with a population that does not exceed the
    authorized population limit by more than 10 percent), Tribal lands,
    colonias, and insular areas, subject to the condition that the
    performance of any construction work completed with amounts provided
    under this section meet the condition described in section 9003(f) of
    the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)).

    SEC. 12002. USDA RURAL WATER GRANTS FOR LEAD REMEDIATION.

        In addition to amounts otherwise made available, there is
    appropriated to the Secretary for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated and notwithstanding sections
    381E through 381H and 381N of the Consolidated Farm and Rural
    Development Act (7 U.S.C. 2009d through 2009g and 2009m), $970,000,000,
    to remain available until September 30, 2031, notwithstanding section
    306C(a)(2)(A) of the Consolidated Farm and Rural Development Act (7
    U.S.C. 1926c(a)(2)(A)), for grants under sections 306C(a)(1)(A) and
    306(a)(2) of the Consolidated Farm and Rural Development Act (7 U.S.C.
    1926c(a)(1)(A) and 1926(a)(2)) for the purpose of replacement of
    service lines that contain lead, subject to the condition that the
    performance of any construction work completed with amounts provided
    under this section meet the condition described in section 9003(f) of
    the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)).

    SEC. 12003. ADDITIONAL FUNDING FOR ELECTRIC LOANS FOR RENEWABLE ENERGY.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $2,880,000,000, to
    remain available until September 30, 2031, for the cost of loans under
    section 317 of the Rural Electrification Act of 1936 (7 U.S.C. 940g),
    including for projects that store electricity that supports the types
    of eligible projects under such section, which shall be forgiven in
    whole or in part based on how the borrower and the project meets the
    terms and conditions for loan forgiveness consistent with the purposes
    of such section established by the Secretary, subject to the condition
    that the performance of any construction work completed with amounts
    provided under this section meet the condition described in section
    9003(f) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C.
    8103(f)).
        (b) Limitation.--The Secretary shall not enter into any loan
    agreement pursuant to this section that could result in disbursements
    after September 30, 2031.

    SEC. 12004. RURAL ENERGY SAVINGS PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $200,000,000, to
    remain available until September 30, 2031, to carry out section 6407 of
    the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8107a) and
    this section, subject to the condition that the performance of any
    construction work completed with amounts provided under this section
    meet the condition described in section 9003(f) of such Act (7 U.S.C.
    8103(f)).
        (b) Use of Funds.--
                (1) In general.--Except as provided in paragraph (2) of
            this subsection, at the election of an eligible entity (as
            defined in section 6407(b) of the Farm Security and Rural
            Investment Act of 2002 (7 U.S.C. 8107a(b))) to which a loan is
            made under section 6407(c) of the Farm Security and Rural
            Investment Act of 2002 (7 U.S.C. 8107a(c)), the Secretary shall
            make a grant to the eligible entity in an amount equal to not
            more than 5 percent of the loan amount for the purposes of
            costs incurred in--
                        (A) applying for a loan received under section
                    6407(c) of such Act;
                        (B) making a loan under section 6407(d) of such
                    Act;
                        (C) making repairs to the property of a qualified
                    consumer that facilitate the energy efficiency measures
                    for the property financed through a loan under section
                    6407(d) of such Act;
                        (D) entering into a contract under section 6407(e)
                    of such Act; or
                        (E) carrying out the duties of an eligible entity
                    under section 6407 of such Act.
                (2) Persistent poverty counties.--In the case that the
            grant is for the purpose of making a loan under section 6407(d)
            of the Farm Security and Rural Investment Act of 2002 (7 U.S.C.
            8107a(d)) to a qualified consumer (as defined in section
            6407(b) of such Act) in a persistent poverty county (as
            determined by the Secretary), the percentage limitation in
            paragraph (1) of this subsection shall be 10 percent.
        (c) Limitation.--The Secretary shall not enter into any loan
    agreement pursuant to this section that could result in disbursements
    after September 30, 2031, or any grant agreement pursuant to this
    section that could result in any outlays after September 30, 2031.

    SEC. 12005. RURAL ENERGY FOR AMERICA PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary, out of any money in the
    Treasury not otherwise appropriated, for eligible projects under
    section 9007 of the Farm Security and Rural Investment Act of 2002 (7
    U.S.C. 8107) and subject to the conditions that the performance of any
    construction work completed with amounts provided under this subsection
    meet the condition described in section 9003(f) of such Act, and
    notwithstanding section 9007(c)(3)(A) of such Act, the amount of a
    grant shall not exceed 50 percent of the cost of the activity carried
    out using the grant funds--
                (1) $820,250,000 for fiscal year 2022, to remain available
            until September 30, 2031; and
                (2) $180,276,500 for each of fiscal years 2023 through
            2027, to remain available until September 30, 2031.
        (b) Underutilized Renewable Energy Technologies.--In addition to
    amounts otherwise available, there is appropriated to the Secretary,
    out of any money in the Treasury not otherwise appropriated, to provide
    grants and loans guaranteed by the Secretary (including the costs of
    such loans) under the program described in subsection (a) of this
    section relating to underutilized renewable energy technologies, and to
    provide technical assistance for applying to the program described in
    subsection (a) of this section, including for underutilized renewable
    energy technologies, subject to the conditions that the performance of
    any construction work completed with amounts provided under this
    subsection meet the condition described in section 9003(f) of such Act
    and, notwithstanding section 9007(c)(3)(A) of the Farm Security and
    Rural Investment Act of 2002 (7 U.S.C. 8107(c)(3)(A)), the amount of a
    grant shall not exceed 50 percent of the cost of the activity carried
    out using the grant funds, and to the extent the following amounts
    remain available at the end of each fiscal year, the Secretary shall
    use such amounts in accordance with subsection (a) of this section--
                (1) $144,750,000 for fiscal year 2022, to remain available
            until September 30, 2031; and
                (2) $31,813,500 for each of fiscal years 2023 through 2027,
            to remain available until September 30, 2031.
        (c) Limitation.--The Secretary shall not enter into any loan
    agreement pursuant to this section that could result in disbursements
    after September 30, 2031 or any grant agreement pursuant to this
    section that could result in any outlays after September 30, 2031.

    SEC. 12006. BIOFUEL INFRASTRUCTURE AND AGRICULTURE PRODUCT MARKET
                  EXPANSION.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $960,000,000, to
    remain available until September 30, 2031, to carry out this section.
        (b) Use of Funds.--The Secretary shall use the amounts made
    available by subsection (a) to provide grants, for which the Federal
    share shall be not more than 75 percent of the total cost of carrying
    out a project for which the grant is provided, on a competitive basis,
    to transportation fueling facilities and distribution facilities,
    including fueling stations, convenience stores, hypermarket retailer
    fueling stations, fleet facilities, as well as fuel terminal
    operations, mid-stream partners, and heating oil distribution
    facilities or equivalent entities, subject to the condition that the
    performance of any construction work completed with amounts provided
    under this section shall meet the condition described in section
    9003(f) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C.
    8103(f))--
                (1) to install, retrofit, or otherwise upgrade fuel
            dispensers or pumps and related equipment, storage tank system
            components, and other infrastructure required at a location
            related to dispensing certain biofuels blends to ensure the
            increased sales of fuels with high levels of commodity-based
            ethanol and biodiesel that are at or greater than the levels
            required in the Notice of Funding Availability for the Higher
            Blends Infrastructure Incentive Program for Fiscal Year 2020,
            published in volume 85 of the Federal Register (85 Fed. Reg.
            26656), as determined by the Secretary; and
                (2) to build and retrofit distribution systems for ethanol
            blends, traditional and pipeline biodiesel terminal operations
            (including rail lines), and home heating oil distribution
            centers or equivalent entities--
                        (A) to blend biodiesel; and
                        (B) to carry ethanol and biodiesel.
        (c) Limitation.--The Secretary may not limit the amount of funding
    an eligible entity may receive under this section.

    SEC. 12007. USDA ASSISTANCE FOR RURAL ELECTRIC COOPERATIVES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $9,700,000,000, to
    remain available until September 30, 2031, for the long-term
    resiliency, reliability, and affordability of rural electric systems,
    by providing to an eligible entity (defined as an electric cooperative
    described in section 501(c)(12) or 1381(a)(2) of the Internal Revenue
    Code of 1986 and is or has been a Rural Utilities Service electric loan
    borrower pursuant to the Rural Electrification Act of 1936 or serving a
    predominantly rural area) assistance under paragraphs (1) and (2) by
    awarding such assistance to eligible entities for purposes described in
    section 310B(a)(2)(C) of the Consolidated Farm and Rural Development
    Act (provided that the term renewable energy system in that paragraph
    has the meaning given such term in section 9001(16) of the Farm
    Security and Rural Investment Act of 2002) and for carbon capture and
    storage systems, that will achieve the greatest reduction in greenhouse
    gas emissions associated with rural electric systems using such
    assistance and that will otherwise aid disadvantaged rural communities
    (as determined by the Secretary), subject to the condition that any
    construction work completed with amounts provided under this section
    shall meet the condition described in section 9003(f) of the Farm
    Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)), when--
                (1) making grants and loans (including the cost of loans
            and modifications thereof) to purchase renewable energy (as
            defined in section 9001(15) of the Farm Security and Rural
            Investment Act of 2002 (7 U.S.C. 8101(15))), purchase renewable
            energy systems (as defined in section 9001(16) of that Act (7
            U.S.C. 8101(16))), and carbon capture and storage systems,
            deploy such systems, or make energy efficiency improvements
            after the date of enactment of this Act; and
                (2) making grants for debt relief and other costs
            associated with terminating, after the date of enactment of
            this Act or up to one year prior to the date of enactment, the
            use of--
                        (A) facilities operating on nonrenewable energy;
                    and
                        (B) related transmission assets.
        (b) Limitation.--No eligible entity may receive an amount equal to
    more than 10 percent of the total amount made available by this
    section.
        (c) Prohibition.--Nothing in this section shall be interpreted to
    authorize funds of the Commodity Credit Corporation for activities
    under this section if such funds are not expressly authorized or
    currently expended for such purposes.

    SEC. 12008. RURAL PARTNERSHIP PROGRAM.

        (a) Rural Prosperity Development Grants.--
                (1) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Secretary for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated, $873,000,000, to remain available until September
            30, 2031, to provide grants to support rural development under
            this subsection, subject to the condition that the recipient of
            a grant under this subsection shall contribute a non-Federal
            match of 25 percent of the amount of the grant, which may be
            satisfied through an in-kind contribution, except that the
            Secretary may waive such matching requirement on a finding that
            the recipient of the applicable grant is economically
            distressed.
                (2) Allocation of funds.--
                        (A) Formula.--The Secretary shall establish a
                    formula pursuant to which the Secretary shall allocate,
                    for each State and for Tribal governments, an amount to
                    be provided under this subsection to eligible
                    applicants described in paragraph (3).
                        (B) Requirements.--
                                (i) Formula.--The formula established under
                            subparagraph (A) shall include a graduated
                            scale for the amount to be allocated under this
                            subsection for eligible applicants in each
                            State and eligible applicants of Tribal
                            governments, with higher amounts provided based
                            on lower populations and lower income levels,
                            as determined by the Secretary.
                                (ii) Award.--In awarding grants under this
                            subsection to eligible applicants in each State
                            and eligible applicants of Tribal governments,
                            the Secretary shall give priority to eligible
                            applicants representing a micropolitan
                            statistical area (as defined by the Office of
                            Management and Budget in OMB Bulletin No. 20-01
                            (effective March 2020) and any subsequent
                            updates) and 1 or more rural areas contiguous
                            to that micropolitan statistical area or
                            eligible applicants representing high poverty
                            areas (as determined by the Secretary) provided
                            that the Secretary may award additional grants
                            or funding under this subsection to implement
                            activities pursuant to a rural development plan
                            upon the Secretary's approval of the
                            recipient's plan and report on the use of each
                            grant provided to the recipient under this
                            subsection.
                (3) Eligible applicants.--The Secretary may make a grant
            under this subsection to a partnership no member of which has
            received a grant under subsection (b) and that--
                        (A) is composed of entities representing a region
                    composed of 1 or more rural areas, including--
                                (i) except as provided in subparagraph (B),
                            1 or more of--
                                        (I) a unit of local government;
                                        (II) a Tribal government; or
                                        (III) an authority, agency, or
                                    instrumentality of an entity described
                                    in subclauses (I) or (II); and
                                (ii) a qualified nonprofit or for-profit
                            organization, as determined by the Secretary;
                        (B) does not include a member described in
                    subparagraph (A)(i), but demonstrates significant
                    community support sufficient to support a likelihood of
                    success on the proposed projects, as determined by the
                    Secretary; and
                        (C) demonstrates, as determined by the Secretary,
                    cooperation among the members of the partnership
                    necessary to complete comprehensive rural development,
                    through aligning government investment, leveraging
                    nongovernmental resources, building economic
                    resilience, and aiding economic recovery, including in
                    communities impacted by economic transitions and
                    climate change.
                (4) Eligible activities.--The use of grant funds provided
            under this subsection may be used for the following purposes,
            provided that, where applicable, the performance of any
            construction work completed with the grant funds shall meet the
            condition described in section 9003(f) of the Farm Security and
            Rural Investment Act of 2002 (7 U.S.C. 8103(f)):
                        (A) Conducting comprehensive rural development and
                    pre-development activities and planning.
                        (B) Supporting organizational operating expenses
                    relating to the rural development activities for which
                    the grant was provided.
                        (C) Implementing planned rural development
                    activities and projects.
                (5) Limitation.--Not more than 25 percent of amounts
            received by a recipient of a grant under this subsection may be
            used to satisfy a Federal matching requirement.
        (b) Rural Prosperity Innovation Grants.--In addition to amounts
    otherwise available, there is appropriated to the Secretary for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $97,000,000, to remain available until September 30, 2031, to provide
    grants to entities that have not received a grant under subsection (a)
    and that is a qualified nonprofit corporation that serves rural areas
    (as determined by the Secretary) or an institution of higher education
    that serves rural areas (as determined by the Secretary), subject to
    the condition that the recipient of such grant shall contribute a non-
    Federal match of 20 percent of the amount of the grant, which may be
    used--
                (1) to support activities of the recipient relating to--
                        (A) development and predevelopment planning aspects
                    of rural development; and
                        (B) organizational capacity-building necessary to
                    support the rural development activities funded by the
                    grant; and
                (2) to support the recipient of a grant under subsection
            (a) in carrying out activities for which that grant was
            provided.
        (c) Definitions.--In this section:
                (1) Rural area.--The term ``rural area'' has the meaning
            given the term in section 343(a)(13)(C) of the Consolidated
            Farm and Rural Development Act (7 U.S.C. 1991(a)(13)(C)).
                (2) State.--The term ``State'' has the meaning given the
            term in section 1404 of the National Agricultural Research,
            Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3103).

    SEC. 12009. ADDITIONAL USDA RURAL DEVELOPMENT ADMINISTRATIVE FUNDS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $553,000,000, to remain available until
    September 30, 2031, for administrative costs and salaries and expenses
    for the Rural Development mission area and expenses of the agencies and
    offices of the Department for costs related to implementing this part.

                    PART 2--AGRICULTURAL CREDIT AND OUTREACH

    SEC. 12101. ASSISTANCE FOR CERTAIN FARM LOAN BORROWERS.

        Section 1005 of the American Rescue Plan Act of 2021 (Public Law
    117-2) is amended to read as follows:

    ``SEC. 1005. ASSISTANCE FOR CERTAIN FARM LOAN BORROWERS.

        ``(a) Appropriations.--In addition to amounts otherwise available,
    there are appropriated to the Secretary for fiscal year 2022, out of
    amounts in the Treasury not otherwise appropriated, to remain available
    until September 30, 2031--
                ``(1) such sums as may be necessary for the cost of
            payments under subsection (b); and
                ``(2) $1,020,000,000 to provide payments or loan
            modifications or otherwise carry out the authorities under
            section 331(b)(4) of the Consolidated Farm and Rural
            Development Act (7 U.S.C. 1981(b)(4)), using a centralized
            process administered from the national office, for Farm Service
            Agency direct loan and loan guarantee borrowers, focusing on
            borrowers who are at risk (as determined by the Secretary of
            Agriculture using factors that may include whether the borrower
            is a limited resource farmer or rancher, the amount of payments
            received by the borrower during calendar years 2020 and 2021
            under the Coronavirus Food Assistance Program of the Department
            of Agriculture, and other factors, as determined by the
            Secretary).
        ``(b) Payments.--
                ``(1) In general.--The Secretary shall provide a payment in
            an amount up to 100 percent of the outstanding indebtedness of
            each economically distressed borrower on eligible farm debt.
                ``(2) Other payments.--
                        ``(A) In general.--For each farmer and rancher with
                    outstanding indebtedness on eligible farm debt that
                    does not qualify for a payment under paragraph (1), the
                    Secretary shall provide a payment that is equal to,
                    subject to subparagraph (B), the lesser of--
                                ``(i) the amount of the outstanding
                            indebtedness of the farmer or rancher on
                            eligible farm debt; and
                                ``(ii) $150,000.
                        ``(B) Reduction.--A payment determined under
                    subparagraph (A) shall be reduced by the amount equal
                    to the sum obtained by adding--
                                ``(i) the total of the payments received by
                            the farmer or rancher during calendar year 2020
                            pursuant to the Coronavirus Food Assistance
                            Program of the Department of Agriculture; and
                                ``(ii) the total of the payments received
                            by the farmer or rancher during calendar years
                            2018 and 2019 pursuant to the Market
                            Facilitation Program of the Department of
                            Agriculture.
        ``(c) Definitions.--In this section:
                ``(1) Economically distressed borrower.--The term
            `economically distressed borrower' means a farmer or rancher
            that, as determined by the Secretary--
                        ``(A) was 90 days or more delinquent with respect
                    to an eligible farm debt as of April 30, 2021;
                        ``(B) was 90 days or more delinquent with respect
                    to an eligible farm debt as of December 31, 2020;
                        ``(C) operates a farm or ranch whose headquarters
                    of operation, as determined by the Secretary, location
                    is--
                                ``(i) in a county with a poverty rate of
                            not less than 20 percent, as determined--
                                        ``(I) in the 1990 or 2000 decennial
                                    census; or
                                        ``(II) in the Small Area Income and
                                    Poverty Estimates of the Bureau of the
                                    Census for the most recent year for
                                    which the Estimates are available as of
                                    the date of enactment of the Act
                                    entitled `An Act to provide for
                                    reconciliation pursuant to title II of
                                    S. Con. Res. 14';
                                ``(ii) in a ZIP Code with a poverty rate of
                            not less than 20 percent, as determined by the
                            Secretary; or
                                ``(iii) on land held in trust by the United
                            States for the benefit of an Indian Tribe or an
                            individual Indian;
                        ``(D) owes more interest than principal with
                    respect to an eligible farm debt as of July 31, 2021;
                        ``(E) is undergoing bankruptcy or foreclosure or is
                    in other financially distressed categories, as
                    determined by the Secretary, as of July 31, 2021;
                        ``(F) received a Department of Agriculture disaster
                    set aside after January 1, 2020;
                        ``(G) has restructured an eligible farm debt 3 or
                    more times as of July 31, 2021; or
                        ``(H) has restructured an eligible farm debt on or
                    after January 1, 2020.
                ``(2) Eligible farm debt.--
                        ``(A) In general.--The term `eligible farm debt'
                    means a debt owed to the United States by a farmer or
                    rancher that was issued as a direct loan administered
                    by the Farm Service Agency under subtitle A, B, or C of
                    the Consolidated Farm and Rural Development Act (7
                    U.S.C. 1922 through 1970) and was outstanding or
                    otherwise not paid as of December 31, 2020, or July 31,
                    2021.
                        ``(B) Amount.--The amount of eligible farm debt
                    with respect to a borrower shall be equal to the amount
                    of eligible farm debt outstanding as of a date
                    determined by the Secretary, but no sooner than the
                    date of enactment of the Act entitled `An Act to
                    provide for reconciliation pursuant to title II of S.
                    Con Res. 14', plus the total of all loan payments on
                    eligible farm debt made by the borrower in calendar
                    year 2021.
                ``(3) Secretary.--The term `Secretary' means the Secretary
            of Agriculture.
        ``(d) Limitation.--The Secretary shall not enter into any loan
    agreement pursuant to this section that could result in disbursements
    after September 30, 2031 or any grant agreement pursuant to this
    section that could result in any outlays after September 30, 2031.''.

    SEC. 12102. USDA ASSISTANCE AND SUPPORT FOR UNDERSERVED FARMERS,
                  RANCHERS, AND FORESTERS.

        Section 1006 of the American Rescue Plan Act of 2021 (Public Law
    117-2) is amended to read as follows:

    ``SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR UNDERSERVED FARMERS,
                  RANCHERS, FORESTERS.

        ``(a) Technical and Other Assistance.--In addition to amounts
    otherwise available, there is appropriated to the Secretary of
    Agriculture for fiscal year 2022, to remain available until September
    30, 2031, out of any money in the Treasury not otherwise appropriated,
    $200,000,000 to provide outreach, mediation, financial training,
    capacity building training, cooperative development and agricultural
    credit training and support, and other technical assistance on issues
    concerning food, agriculture, agricultural credit, agricultural
    extension, rural development, or nutrition to underserved farmers,
    ranchers, or forest landowners, including veterans, limited resource
    producers, beginning farmers and ranchers, and farmers, ranchers, and
    forest landowners living in high poverty areas.
        ``(b) Land Loss Assistance.--In addition to amounts otherwise
    available, there is appropriated to the Secretary of Agriculture for
    fiscal year 2022, to remain available until September 30, 2031, out of
    any money in the Treasury not otherwise appropriated, $200,000,000 to
    provide grants and loans to eligible entities, as determined by the
    Secretary, to improve land access (including heirs' property and
    fractionated land issues) for underserved farmers, ranchers, and forest
    landowners, including veterans, limited resource producers, beginning
    farmers and ranchers, and farmers, ranchers, and forest landowners
    living in high poverty areas.
        ``(c) Equity Commissions.--In addition to amounts otherwise
    available, there is appropriated to the Secretary of Agriculture for
    fiscal year 2022, to remain available until September 30, 2031, out of
    any money in the Treasury not otherwise appropriated, $10,000,000 to
    fund the activities of one or more equity commissions that will address
    racial equity issues within the Department of Agriculture and the
    programs of the Department of Agriculture.
        ``(d) Research, Education, and Extension.--In addition to amounts
    otherwise available, there is appropriated to the Secretary of
    Agriculture for fiscal year 2022, to remain available until September
    30, 2031, out of any money in the Treasury not otherwise appropriated,
    $189,000,000 to support and supplement agricultural research,
    education, and extension, as well as scholarships and programs that
    provide internships and pathways to agricultural sector or Federal
    employment, for 1890 Institutions (as defined in section 2 of the
    Agricultural, Research, Extension, and Education Reform Act of 1998 (7
    U.S.C. 7601)), 1994 Institutions (as defined in section 532 of the
    Equity in Educational Land-Grant Status Act of 1994 (7 U.S.C. 301 note;
    Public Law 103-382)), Alaska Native serving institutions and Native
    Hawaiian serving institutions eligible to receive grants under
    subsections (a) and (b), respectively, of section 1419B of the National
    Agricultural Research, Extension, and Teaching Policy Act of 1977 (7
    U.S.C. 3156), Hispanic-serving institutions eligible to receive grants
    under section 1455 of the National Agricultural Research, Extension,
    and Teaching Policy Act of 1977 (7 U.S.C. 3241), and the insular area
    institutions of higher education located in the territories of the
    United States, as referred to in section 1489 of the National
    Agricultural Research, Extension, and Teaching Policy Act of 1977 (7
    U.S.C. 3361).
        ``(e) Discrimination Financial Assistance.--In addition to amounts
    otherwise available, there is appropriated to the Secretary of
    Agriculture for fiscal year 2022, to remain available until September
    30, 2031, out of any money in the Treasury not otherwise appropriated,
    $750,000,000 for a program to provide financial assistance to farmers,
    ranchers, or forest landowners determined to have experienced
    discrimination prior to January 1, 2021, in Department of Agriculture
    farm lending programs, under which the amount of financial assistance
    provided to a recipient may be not more than $500,000 as appropriate in
    relation to any consequences experienced from the discrimination, which
    program shall be administered through 1 or more qualified
    nongovernmental entities selected by the Secretary subject to standards
    set and enforced by the Secretary, subject to the condition that any
    selected entity administering the program shall return the funds to the
    Secretary on the request of the Secretary if the standards are not
    adequately carried out or the administration of the program is not
    otherwise sufficient or if any funds provided to the selected entity
    are not distributed on the date that is 5 years after the date of
    enactment of the Act entitled `An Act to provide for reconciliation
    pursuant to title II of S. Con. Res. 14', and any such returned funds
    shall be available for obligation for any activity authorized under
    this section, except subsections (c) and (f).
        ``(f) Administrative Costs.--In addition to amounts otherwise
    available, there is appropriated to the Secretary of Agriculture for
    fiscal year 2022, to remain available until September 30, 2031, out of
    any money in the Treasury not otherwise appropriated, $35,000,000 for
    administrative costs, including training employees, of the agencies and
    offices of the Department of Agriculture to carry out this section.
        ``(g) Limitation.--The funds made available under subsection (d)
    are subject to the condition that the Secretary shall not--
                ``(1) enter into any agreement--
                        ``(A) that is for a term extending beyond September
                    30, 2031; or
                        ``(B) under which any payment could be outlaid or
                    funds disbursed after September 30, 2031; or
                ``(2) use any other funds available to the Secretary to
            satisfy obligations initially made under subsection (d).''.

                   Subtitle D--Research and Urban Agriculture

    SEC. 13001. DEPARTMENT OF AGRICULTURE RESEARCH FUNDING.

        (a) Appropriations.--In addition to amounts otherwise available,
    there are appropriated to the Secretary, out of any money in the
    Treasury not otherwise appropriated, to remain available until
    September 30, 2031--
                (1) to the National Agricultural Statistics Service, for
            measurements, a survey, and data collection to conduct the
            study required under section 7212(b) of the Agriculture
            Improvement Act of 2018 (Public Law 115-334; 132 Stat. 4812),
            which shall be completed not later than December 31, 2022,
            $5,000,000 for fiscal year 2022;
                (2) to the National Institute of Food and Agriculture--
                        (A) to fund agricultural education, extension, and
                    research relating to climate change--
                                (i) through the Agriculture and Food
                            Research Initiative established by subsection
                            (b) of the Competitive, Special, and Facilities
                            Research Grant Act (7 U.S.C. 3157(b)),
                            $210,000,000 for fiscal year 2022;
                                (ii) through the sustainable agriculture
                            research education program established under
                            sections 1619, 1621, 1622, 1628, and 1629 of
                            the Food, Agriculture, Conservation, and Trade
                            Act of 1990 (7 U.S.C. 5801, 5811, 5812, 5831,
                            5832), $120,000,000 for fiscal year 2022;
                                (iii) through the organic agriculture
                            research and extension initiative established
                            under section 1672B of the Food, Agriculture,
                            Conservation, and Trade Act of 1990 (7 U.S.C.
                            5925b), $60,000,000 for fiscal year 2022;
                                (iv) through the urban, indoor, and other
                            emerging agricultural production research,
                            education, and extension initiative established
                            under section 1672E of the Food, Agriculture,
                            Conservation, and Trade Act of 1990 (7 U.S.C.
                            5925g), $5,000,000 for fiscal year 2022;
                                (v) through the centers of excellence led
                            by 1890 Institutions established under section
                            1673(d) of the Food, Agriculture, Conservation,
                            and Trade Act of 1990 (7 U.S.C. 5926(d)),
                            $5,000,000 for fiscal year 2022;
                                (vi) through the specialty crop research
                            and extension initiative established by section
                            412 of the Agricultural Research, Extension,
                            and Education Reform Act of 1998 (7 U.S.C.
                            7632), $60,000,000 for fiscal year 2022;
                                (vii) through the cooperative extension
                            under the Smith-Lever Act (7 U.S.C. 341 through
                            349) for agricultural extension activities and
                            research relating to climate change, technical
                            assistance, and technology adoption,
                            $80,000,000 for fiscal year 2022;
                                (viii) through the cooperative extension at
                            1994 Institutions in accordance with section
                            3(b)(3) of the Smith-Lever Act (7 U.S.C.
                            343(b)(3)), $35,000,000 for fiscal year 2022;
                            and
                                (ix) through the cooperative extension at
                            1890 Institutions under section 1444 of the
                            National Agricultural Research, Extension, and
                            Teaching Policy Act of 1977 (7 U.S.C. 3221),
                            $40,000,000 for fiscal year 2022;
                        (B) for grants to covered institutions for
                    construction, alteration, acquisition, modernization,
                    renovation, or remodeling of agricultural research
                    facilities, including related building costs associated
                    with compliance with applicable Federal and State law,
                    under section 4 of the Research Facilities Act (7
                    U.S.C. 390b), $1,000,000,000 for fiscal year 2022,
                    subject to the condition that notwithstanding section
                    3(c)(2)(A) of that Act (7 U.S.C. 390a(c)(2)(A)), the
                    recipient of a grant provided using those amounts shall
                    not be required to provide any non-Federal share of
                    total funding provided under this subparagraph;
                        (C) for the scholarships for students at 1890
                    Institutions grant program under section 1446 of the
                    National Agricultural Research, Extension, and Teaching
                    Policy Act of 1977 (7 U.S.C. 3222a), $100,000,000 for
                    fiscal year 2022, to carry out such program in fiscal
                    years 2024 through 2031;
                        (D) for grants to land-grant colleges and
                    universities to support Tribal students under section
                    1450 of that Act (7 U.S.C. 3222e), $15,000,000 for
                    fiscal year 2022, and for purposes of this
                    subparagraph, section 1450(b)(4) of such Act shall not
                    apply; and
                        (E) for the Higher Education Multicultural Scholars
                    Program carried out pursuant to section 1417 of that
                    Act (7 U.S.C. 3152), $15,000,000 for fiscal year 2022;
                (3) to the Office of the Chief Scientist, to carry out
            advanced research and development relating to climate through
            the Agriculture Advanced Research and Development Authority to
            further the goals under section 1473H(b)(2) of the National
            Agricultural Research, Extension, and Teaching Policy Act of
            1977 (7 U.S.C. 3319k(b)(2)), $30,000,000 for fiscal year 2022;
                (4) to the Foundation for Food and Agriculture Research, to
            carry out activities relating to climate change in accordance
            with section 7601 of the Agricultural Act of 2014 (7 U.S.C.
            5939), to be considered as provided pursuant to subsection
            (g)(1)(A) of such section, $210,000,000 for fiscal year 2022;
                (5) to the Office of Urban Agriculture and Innovative
            Production, to carry out activities in accordance with section
            222 of the Department of Agriculture Reorganization Act of 1994
            (7 U.S.C. 6923), $10,000,000 for fiscal year 2022.
        (b) Definitions.--In this section:
                (1) Covered institution.--The term ``covered institution''
            means--
                        (A) an 1890 Institution (as defined in section 2 of
                    the Agricultural Research, Extension, and Education
                    Reform Act of 1998 (7 U.S.C. 7601));
                        (B) a 1994 Institution (as defined in section 532
                    of the Equity in Educational Land-Grant Status Act of
                    1994 (7 U.S.C. 301 note; Public Law 103-382));
                        (C) an Alaska Native serving institution or Native
                    Hawaiian serving institution eligible to receive grants
                    under subsections (a) and (b), respectively, of section
                    1419B of the National Agricultural Research, Extension,
                    and Teaching Policy Act of 1977 (7 U.S.C. 3156);
                        (D) Hispanic-serving agricultural colleges and
                    universities and Hispanic-serving institutions (as
                    those terms are defined in section 1404 of the National
                    Agricultural Research, Extension, and Teaching Policy
                    Act of 1977 (7 U.S.C. 3103));
                        (E) an eligible institution (as defined in section
                    1489 of the National Agricultural Research, Extension,
                    and Teaching Policy Act of 1977 (7 U.S.C. 3361)
                    (relating to institutions of higher education in
                    insular areas)); and
                        (F) the University of the District of Columbia
                    established pursuant to the Act of July 2, 1862
                    (commonly known as the ``First Morrill Act'') (7 U.S.C.
                    301 through 309).
                (2) State.--The term ``State'' has the meaning given the
            term in section 1404 of the National Agricultural Research,
            Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3103).

    SEC. 13002. LIMITATION.

        The funds made available under this subtitle are subject to the
    condition that the Secretary shall not--
                (1) enter into any agreement--
                        (A) that is for a term extending beyond September
                    30, 2031; or
                        (B) under which any payment could be outlaid or
                    funds disbursed after September 30, 2031; or
                (2) use any other funds available to the Secretary to
            satisfy obligations initially made under this subtitle.

                           Subtitle E--Miscellaneous

    SEC. 14001. ADDITIONAL SUPPORT FOR USDA OFFICE OF THE INSPECTOR
                  GENERAL.

        In addition to amounts otherwise made available, there is
    appropriated to the Office of the Inspector General of the Department
    of Agriculture for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $5,000,000 to remain available until
    September 30, 2031, for audits, investigations, and other oversight
    activities of projects and activities carried out with funds made
    available to the Department of Agriculture under this title.

    SEC. 14002. ADDITIONAL SUPPORT FOR FARMWORKER AND FOOD WORKER RELIEF
                  GRANT PROGRAM.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Agriculture for fiscal year 2022 to remain
    available until September 30, 2031, out of any money in the Treasury
    not otherwise appropriated, $200,000,000 to provide additional funds to
    the Secretary for the Farmworker and Food Worker Relief Grant Program
    of the Agricultural Marketing Service to provide additional COVID-19
    assistance relief payments for frontline grocery workers.

                            Subtitle F--Conservation

    SEC. 15001. SOIL CONSERVATION ASSISTANCE.

        (a) Appropriation.--In addition to amounts otherwise available,
    there are appropriated to the Secretary of Agriculture (referred to in
    this section as the ``Secretary'') for each of fiscal years 2022
    through 2028, out of any money in the Treasury not otherwise
    appropriated, such sums as are necessary to carry out this section, to
    remain available until expended, subject to the conditions that, for
    purposes of providing payments under subsections (b), (c), and (d), the
    Secretary shall not--
                (1) enter into any agreement--
                        (A) that is for a term extending beyond September
                    30, 2031; or
                        (B) under which any payment could be outlaid or
                    funds disbursed after September 30, 2031;
                (2) use any other funds available to the Secretary to
            satisfy obligations initially made under this section; or
                (3) interpret this section to authorize funds of the
            Commodity Credit Corporation for such payments if such funds
            are not expressly authorized or currently expended for such
            purposes.
        (b) Availability of Payments to Producers.--
                (1) In general.--Of the funds made available under
            subsection (a), for each of the 2022 through 2026 crop years,
            the Secretary shall make payments to the producers on a farm
            for which the producer establishes 1 or more cover crop
            practices with respect to the applicable crop year, as
            determined by the Secretary, in accordance with this
            subsection, subject to the condition that a producer receiving
            a payment shall not receive a payment under any other provision
            of law for the same practices on the same acres.
                (2) Payment rate.--The payment rate used to make payments
            with respect to a producer who establishes 1 or more cover crop
            practices under paragraph (1) shall be $25 per acre of cover
            crop established.
                (3) Acres established.--The acres for which a producer
            receives the payment rate under paragraph (2) shall be equal to
            the total number of acres on which the producer establishes 1
            or more cover crop practices, not to exceed 1,000 acres per
            producer.
        (c) Availability of Payments to Farm Owners.--
                (1) In general.--Of the funds made available under
            subsection (a), for each of the 2022 through 2026 crop years,
            the Secretary shall make payments to the owners of a farm with
            respect to which a producer establishes 1 or more cover crop
            practices pursuant to subsection (b), in accordance with this
            subsection, subject to the condition that an owner of a farm
            may not receive a payment under this subsection and subsection
            (b) for the same farm or acres, as determined by the Secretary.
                (2) Payment rate.--The payment rate used to make payments
            under paragraph (1) with respect to the owner of a farm shall
            be $5 per acre of cover crop established.
                (3) Acres established.--The acres for which the owner of a
            farm receives the payment rate under paragraph (2) shall be
            equal to the total number of acres for which the applicable
            producer establishes 1 or more cover crop practices, not to
            exceed 1,000 acres per owner.
        (d) Availability of Payments for Prevented Planting.--
                (1) In general.--Of the funds made available under
            subsection (a) and in addition to any other payments or
            assistance, for the 2022 through 2026 crop years, the Secretary
            shall make payments in accordance with this subsection to
            producers on farms who establish 1 or more cover crop practices
            pursuant to subsection (b).
                (2) Requirements.--To receive a payment under this
            subsection, a producer--
                        (A) shall have--
                                (i) purchased a crop insurance policy or
                            plan of insurance under section 508(c) of the
                            Federal Crop Insurance Act (7 U.S.C. 1508(c))
                            for the applicable crop year following the
                            establishment of the cover crop practice, as
                            determined by the Secretary;
                                (ii) established a cover crop practice
                            pursuant to subsection (b) on the farm for
                            which the insurance described in clause (i) was
                            purchased, as determined by the Secretary; and
                                (iii) been unable to plant the crop for
                            which insurance was purchased; and
                        (B) as determined by the Secretary, shall not--
                                (i) harvest the cover crop for market or
                            sale;
                                (ii) harvest the cover crop for seed for
                            purposes of marketing or sale, except that a
                            quantity may be harvested for seed for on-farm
                            usage only; or
                                (iii) otherwise use the acres for which
                            payments are received under this subsection for
                            any unapproved uses or other uses that seek to
                            defeat or undermine the purposes of this
                            section.
                (3) Payment amount.--The Secretary shall make payments to
            producers under this subsection in an amount equal to the
            product obtained by multiplying--
                        (A) the total number of acres for which the
                    producer is eligible to receive a payment under this
                    subsection; and
                        (B) the difference between--
                                (i) 100 percent of the prevented planting
                            guarantee, calculated without regard to the
                            establishment of the cover crop practices
                            pursuant to subsection (b), applicable for the
                            insurance policy purchased by the producer
                            under section 508A of the Federal Crop
                            Insurance Act (7 U.S.C. 1508a), as determined
                            by the Secretary; and
                                (ii) the prevented planting indemnity
                            payment received by the producer under that
                            section and the policy purchased by the
                            producer for the applicable crop, as determined
                            by the Secretary.

    SEC. 15002. ADDITIONAL AGRICULTURAL CONSERVATION INVESTMENTS.

        (a) Appropriations.--In addition to amounts otherwise available
    (and subject to subsection (b)), there are appropriated to the
    Secretary of Agriculture (referred to in this section as the
    ``Secretary''), out of any money in the Treasury not otherwise
    appropriated, to remain available until September 30, 2031 (subject to
    the condition that no such funds may be disbursed after September 30,
    2031)--
                (1) to carry out, using the facilities and authorities of
            the Commodity Credit Corporation, the environmental quality
            incentives program under subchapter A of chapter 4 of subtitle
            D of title XII of the Food Security Act of 1985 (16 U.S.C.
            3839aa through 3839aa-8)--
                        (A)(i) $300,000,000 for fiscal year 2022;
                        (ii) $500,000,000 for fiscal year 2023;
                        (iii) $1,750,000,000 for fiscal year 2024;
                        (iv) $3,000,000,000 for fiscal year 2025; and
                        (v) $3,450,000,000 for fiscal year 2026; and
                        (B) subject to the conditions on the use of the
                    funds that--
                                (i) section 1240B(f)(1) of the Food
                            Security Act of 1985 (16 U.S.C. 3839aa-2(f)(1))
                            shall not apply;
                                (ii) section 1240H(c)(2) of the Food
                            Security Act of 1985 (16 U.S.C. 3839aa-8(c)(2))
                            shall be applied--
                                        (I) by substituting ``$50,000,000''
                                    for ``$25,000,000''; and
                                        (II) with the Secretary
                                    prioritizing proposals that utilize
                                    diet and feed management to reduce
                                    enteric methane emissions from
                                    ruminants;
                                (iii) the funds shall be available for 1 or
                            more agricultural conservation practices or
                            enhancements that the Secretary determines
                            directly improve soil carbon or reduce nitrogen
                            losses or greenhouse gas emissions, or capture
                            or sequester greenhouse gas emissions,
                            associated with agricultural production; and
                                (iv) the Secretary shall prioritize
                            projects and activities that mitigate or
                            address climate change through the management
                            of agricultural production, including by
                            reducing or avoiding greenhouse gas emissions;
                (2) to carry out, using the facilities and authorities of
            the Commodity Credit Corporation, the conservation stewardship
            program under subchapter B of that chapter (16 U.S.C. 3839aa-21
            through 3839aa-25)--
                        (A)(i) $250,000,000 for fiscal year 2022;
                        (ii) $500,000,000 for fiscal year 2023;
                        (iii) $850,000,000 for fiscal year 2024;
                        (iv) $1,000,000,000 for fiscal year 2025; and
                        (v) $1,500,000,000 for fiscal year 2026; and
                        (B) subject to the conditions on the use of the
                    funds that--
                                (i) the funds shall only be available for--
                                        (I) 1 or more agricultural
                                    conservation practices or enhancements
                                    that the Secretary determines directly
                                    improve soil carbon or reduce nitrogen
                                    losses or greenhouse gas emissions, or
                                    capture or sequester greenhouse gas
                                    emissions, associated with agricultural
                                    production; or
                                        (II) State-specific or region-
                                    specific groupings or bundles of
                                    agricultural conservation activities
                                    for climate change mitigation
                                    appropriate for cropland, pastureland,
                                    rangeland, nonindustrial private forest
                                    land, and producers transitioning to
                                    organic or perennial production
                                    systems; and
                                (ii) the Secretary shall prioritize
                            projects and activities that mitigate or
                            address climate change through the management
                            of agricultural production, including by
                            reducing or avoiding greenhouse gas emissions;
                (3) to carry out, using the facilities and authorities of
            the Commodity Credit Corporation, the agricultural conservation
            easement program under subtitle H of title XII of that Act (16
            U.S.C. 3865 through 3865d)--
                        (A)(i) $100,000,000 for fiscal year 2022;
                        (ii) $200,000,000 for fiscal year 2023;
                        (iii) $300,000,000 for fiscal year 2024;
                        (iv) $500,000,000 for fiscal year 2025; and
                        (v) $600,000,000 for fiscal year 2026; and
                        (B) subject to the condition on the use of the
                    funds that the Secretary shall prioritize projects and
                    activities that mitigate or address climate change
                    through the management of agricultural production,
                    including by reducing or avoiding greenhouse gas
                    emissions; and
                (4) to carry out, using the facilities and authorities of
            the Commodity Credit Corporation, the regional conservation
            partnership program under subtitle I of title XII of that Act
            (16 U.S.C. 3871 through 3871f)--
                        (A)(i) $200,000,000 for fiscal year 2022;
                        (ii) $500,000,000 for fiscal year 2023;
                        (iii) $1,500,000,000 for fiscal year 2024;
                        (iv) $2,250,000,000 for fiscal year 2025; and
                        (v) $3,050,000,000 for fiscal year 2026; and
                        (B) subject to the conditions on the use of the
                    funds that the Secretary--
                                (i) shall prioritize partnership agreements
                            under section 1271C(d) of the Food Security Act
                            of 1985 (16 U.S.C. 3871c(d)) that support the
                            implementation of conservation projects that
                            assist agricultural producers and nonindustrial
                            private forestland owners in directly improving
                            soil carbon or reducing nitrogen losses or
                            greenhouse gas emissions, or capturing or
                            sequestering greenhouse gas emissions,
                            associated with agricultural production;
                                (ii) shall prioritize projects and
                            activities that mitigate or address climate
                            change through the management of agricultural
                            production, including by reducing or avoiding
                            greenhouse gas emissions; and
                                (iii) may prioritize projects that--
                                        (I) leverage corporate supply chain
                                    sustainability commitments; or
                                        (II) utilize models that pay for
                                    outcomes from targeting methane and
                                    nitrous oxide emissions associated with
                                    agricultural production systems.
        (b) Conditions.--The funds made available under this section are
    subject to the conditions that the Secretary shall not--
                (1) enter into any agreement--
                        (A) that is for a term extending beyond September
                    30, 2031; or
                        (B) under which any payment could be outlaid or
                    funds disbursed after September 30, 2031; or
                (2) use any other funds available to the Secretary to
            satisfy obligations initially made under this section.
        (c) Conforming Amendments.--
                (1) Section 1240B of the Food Security Act of 1985 (16
            U.S.C. 3839aa-2) is amended--
                        (A) in subsection (a), by striking ``2023'' and
                    inserting ``2031''; and
                        (B) in subsection (f)(2)(B)--
                                (i) in the subparagraph heading, by
                            striking ``2023'' and inserting ``2031''; and
                                (ii) by striking ``2023'' and inserting
                            ``2031''.
                (2) Section 1240H of the Food Security Act of 1985 (16
            U.S.C. 3839aa-8) is amended by striking ``2023'' each place it
            appears and inserting ``2031''.
                (3) Section 1240J(a) of the Food Security Act of 1985 (16
            U.S.C. 3839aa-22(a)) is amended, in the matter preceding
            paragraph (1), by striking ``2023'' and inserting ``2031''.
                (4) Section 1240L(h)(2)(A) of the Food Security Act of 1985
            (16 U.S.C. 3839aa-24(h)(2)(A)) is amended by striking ``2023''
            and inserting ``2031''.
                (5) Section 1241 of the Food Security Act of 1985 (16
            U.S.C. 3841) is amended--
                        (A) in subsection (a)--
                                (i) in the matter preceding paragraph (1),
                            by striking ``2023'' and inserting ``2031'';
                                (ii) in paragraph (1), by striking ``2023''
                            each place it appears and inserting ``2031'';
                                (iii) in paragraph (2)(F), by striking
                            ``2023'' and inserting ``2031''; and
                                (iv) in paragraph (3), by striking ``fiscal
                            year 2023'' each place it appears and inserting
                            ``each of fiscal years 2023 through 2031'';
                        (B) in subsection (b), by striking ``2023'' and
                    inserting ``2031''; and
                        (C) in subsection (h)--
                                (i) in paragraph (1)(B), in the
                            subparagraph heading, by striking ``2023'' and
                            inserting ``2031''; and
                                (ii) by striking ``2023'' each place it
                            appears and inserting ``2031''.
                (6) Section 1244(n)(3)(A) of the Food Security Act of 1985
            (16 U.S.C. 3844(n)(3)(A)) is amended by striking ``2023'' and
            inserting ``2031''.
                (7) Section 1271D(a) of the Food Security Act of 1985 (16
            U.S.C. 3871d(a)) is amended by striking ``2023'' and inserting
            ``2031''.

    SEC. 15003. CONSERVATION TECHNICAL ASSISTANCE.

        (a) Appropriations.--In addition to amounts otherwise available
    (and subject to subsection (b)), there are appropriated to the
    Secretary of Agriculture (referred to in this section as the
    ``Secretary'') for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, to remain available until September 30,
    2031 (subject to the condition that no such funds may be disbursed
    after September 30, 2031)--
                (1) $200,000,000 to provide conservation technical
            assistance through the Natural Resources Conservation Service;
                (2) $50,000,000 to carry out climate change adaptation and
            mitigation activities through the Natural Resources
            Conservation Service by working with the Regional Climate Hubs
            designed to provide information and technical support on
            climate smart agriculture and forestry to agricultural
            producers, landowners, and resource managers, as determined by
            the Secretary; and
                (3) $600,000,000 to carry out a carbon sequestration and
            greenhouse gas emissions quantification program through which
            the Natural Resources Conservation Service, including through
            technical service providers and other partners, shall collect
            field-based data to assess the carbon sequestration and
            greenhouse gas emissions reduction outcomes associated with
            activities carried out pursuant to this section and use the
            data to monitor and track greenhouse gas emissions and carbon
            sequestration trends through the Greenhouse Gas Inventory and
            Assessment Program of the Department of Agriculture.
        (b) Conditions.--The funds made available under this section are
    subject to the conditions that the Secretary shall not--
                (1) enter into any agreement--
                        (A) that is for a term extending beyond September
                    30, 2031; or
                        (B) under which any payment could be outlaid or
                    funds disbursed after September 30, 2031;
                (2) use any other funds available to the Secretary to
            satisfy obligations initially made under this section; or
                (3) interpret this section to authorize funds of the
            Commodity Credit Corporation for activities under this section
            if such funds are not expressly authorized or currently
            expended for such purposes.
        (c) Administrative Costs.--In addition to amounts otherwise
    available, there is appropriated to the Secretary for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2028, for
    administrative costs of the agencies and offices of the Department of
    Agriculture for costs related to implementing this section.

                   TITLE II--COMMITTEE ON EDUCATION AND LABOR

                         Subtitle A--Education Matters

                   PART 1--ELEMENTARY AND SECONDARY EDUCATION

    SEC. 20001. GROW YOUR OWN PROGRAMS.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Department of Education for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $112,684,000, to remain available through September 30, 2025, to award
    grants for the development and support of Grow Your Own Programs, as
    described in section 202(g) of the Higher Education Act of 1965.
        (b) In General.--Section 202 of the Higher Education Act of 1965 is
    amended--
                (1) in subsection (b)(6)(C), by striking ``subsection (f)
            or (g)'' and inserting ``subsection (f) or (h)'';
                (2) in subsection (c)(1), by inserting ``a Grow Your Own
            program under subsection (g),'' after ``subsection (e),'';
                (3) by redesignating subsections (g), (h), (i), (j), and
            (k), as subsections (h), (i), (j), (k), and (l), respectively;
            and
                (4) by inserting after subsection (f) the following:
        ``(g) Partnership Grants for the Establishment of `Grow Your Own'
    Programs.--
                ``(1) In general.--An eligible partnership that receives a
            grant under this section shall carry out an effective `Grow
            Your Own' program to address shortages of teachers in high-need
            subjects, fields, schools, and geographic areas, or shortages
            of school leaders in high-need schools, and to increase the
            diversity of qualified individuals entering into the teacher,
            principal, or other school leader workforce.
                ``(2) Requirements of a grow your own program.--In addition
            to carrying out each of the activities described in paragraphs
            (1) through (6) of subsection (d), an eligible partnership
            carrying out a Grow Your Own program under this subsection
            shall--
                        ``(A) integrate courses on education topics with a
                    year-long school-based clinical experience in which
                    candidates teach or lead alongside an expert mentor
                    teacher or school leader who is the teacher or school
                    leader of record in the same local educational agencies
                    in which the candidates expect to work;
                        ``(B) provide opportunities for candidates to
                    practice and develop teaching skills or school
                    leadership skills;
                        ``(C) support candidates as they complete their
                    associate (in furtherance of their baccalaureate),
                    baccalaureate, or master's degree or earn their
                    teaching or school leadership credential;
                        ``(D) work to provide academic, counseling, and
                    programmatic supports to candidates;
                        ``(E) provide academic and nonacademic supports,
                    including advising and financial assistance, to
                    candidates to enter and complete teacher or school
                    leadership preparation programs, to access and complete
                    State licensure exams, and to engage in school-based
                    clinical placements;
                        ``(F) include efforts to recruit individuals with
                    experience in high-need subjects or fields who are not
                    certified to teach or lead, with a specific focus on
                    recruiting individuals--
                                ``(i) from groups or populations that are
                            underrepresented; and
                                ``(ii) who live in and come from the
                            communities the schools serve; and
                        ``(G) require candidates to complete all State
                    requirements to become fully certified.''.

    SEC. 20002. TEACHER RESIDENCIES.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $112,266,000, to remain
    available through September 30, 2025, to award grants for the
    development and support of high-quality teaching residency programs, as
    described in section 202(e) of the Higher Education Act of 1965 (20
    U.S.C. 1022a(e)), except that amounts available under this section
    shall also be available for residency programs for prospective teachers
    in a bachelor's degree program.

    SEC. 20003. SUPPORT SCHOOL PRINCIPALS.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $112,266,000, to remain
    available through September 30, 2025, to award grants for the
    development and support of school leadership programs, as described in
    section 2243 of the Elementary and Secondary Education Act of 1965 (20
    U.S.C. 6673).

    SEC. 20004. HAWKINS.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $112,266,000, to remain
    available through September 30, 2025, to award grants for the Augustus
    F. Hawkins Centers of Excellence Program, as described in section 242
    of the Higher Education Act of 1965 (20 U.S.C. 1033a).

    SEC. 20005. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDUCATION
                  PART D PERSONNEL DEVELOPMENT.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $160,776,000, to remain
    available until September 30, 2025, for personnel development described
    in section 662 of the Individuals with Disabilities Education Act (20
    U.S.C. 1462).

    SEC. 20006. GRANTS FOR NATIVE AMERICAN LANGUAGE TEACHERS AND EDUCATORS.

        The Native American Programs Act of 1974 is amended by inserting
    after section 803C the following:

    ``SEC. 803D. GRANTS FOR NATIVE AMERICAN LANGUAGE TEACHERS AND
                  EDUCATORS.

        ``(a) In General.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, to remain available until
    September 30, 2031, $200,000,000 for the Secretary, in carrying out
    section 803C, to award grants to carry out activities relating to
    preparing, training, and offering professional development to Native
    American language teachers and Native American language early childhood
    educators to ensure the survival and continuing vitality of Native
    American languages.
        ``(b) Cost Share Prohibition.--The Secretary shall not impose a
    cost sharing or matching fund requirement with respect to grants
    awarded under subsection (a).''.

                            PART 2--HIGHER EDUCATION

    SEC. 20021. INCREASING THE MAXIMUM FEDERAL PELL GRANT.

        (a) Award Year 2022-2023.--Section 401(b)(7) of the Higher
    Education Act of 1965 is amended--
                (1) in subparagraph (A)(iii), by inserting ``and such sums
            as may be necessary for fiscal year 2022 to carry out the $550
            increase for enrollment at institutions of higher education
            defined in section 101 or 102(a)(1)(B) provided under
            subparagraph (C)(iii)'' before ``; and''; and
                (2) in subparagraph (C)(iii), by inserting before the
            period at the end the following: ``, except that, for award
            year 2022-2023, such amount shall be equal to the amount
            determined under clause (ii) for award year 2017-2018,
            increased by $550 for enrollment at institutions of higher
            education defined in section 101 or 102(a)(1)(B)''.
        (b) Subsequent Award Years Through 2025-2026.--Section 401(b) of
    the Higher Education Act of 1965, as amended by section 703 of the
    FAFSA Simplification Act (title VII of division FF of Public Law 116-
    260), is amended--
                (1) in paragraph (5)(A)--
                        (A) in clause (i), by striking ``and'' after the
                    semicolon;
                        (B) by redesignating clause (ii) as clause (iii);
                    and
                        (C) by inserting after clause (i) the following:
                                ``(ii) for each of award years 2023-2024
                            through 2025-2026, an additional $550 for
                            enrollment at institutions of higher education
                            defined in section 101 or 102(a)(1)(B); and'';
                            and
                (2) in paragraph (6)(A)--
                        (A) in clause (i)--
                                (i) by striking ``appropriated) such'' and
                            inserting the following: ``appropriated)--
                        ``(I) such''; and
                                (ii) by adding at the end the following:
                                        ``(II) such sums as are necessary
                                    to carry out paragraph (5)(A)(ii) for
                                    each of fiscal years 2023 through 2025;
                                    and''; and
                        (B) in clause (ii), by striking ``(5)(A)(ii)'' and
                    inserting ``(5)(A)(iii)''.

    SEC. 20022. EXPANDING FEDERAL STUDENT AID ELIGIBILITY.

        Section 484(a)(5) of the Higher Education Act of 1965 is amended by
    inserting ``, or, with respect to any grant, loan, or work assistance
    received under this title for award years 2022-2023 through 2029-2030,
    be subject to a grant of deferred enforced departure or have deferred
    action pursuant to the Deferred Action for Childhood Arrivals policy of
    the Secretary of Homeland Security or temporary protected status''
    after ``becoming a citizen or permanent resident''.

    SEC. 20023. INCREASE IN PELL GRANTS FOR RECIPIENTS OF MEANS-TESTED
                  BENEFITS.

        Section 473 of the Higher Education Act of 1965, as amended by
    section 702(b) of the FAFSA Simplification Act (title VII of division
    FF of Public Law 116-260), is amended by adding at the end the
    following:
        ``(d) Special Rule for Means-tested Benefit Recipients.--During
    award years 2024-2025 through 2029-2030, and notwithstanding subsection
    (b), for an applicant (or, as applicable, an applicant and spouse, or
    an applicant's parents) who is not described in subsection (c) and who,
    at any time during the previous 24-month period, received a benefit
    under a means-tested Federal benefit program (or whose parent or spouse
    received such a benefit, as applicable) described in clauses (i)
    through (vi) of section 479(b)(4)(H), the Secretary shall for the
    purposes of this title consider the student aid index as equal to -
    $1,500 for the applicant.''.

    SEC. 20024. RETENTION AND COMPLETION GRANTS.

        Title VII of the Higher Education Act of 1965 is amended by adding
    at the end the following:

                   ``PART F--RETENTION AND COMPLETION GRANTS

    ``SEC. 791. RETENTION AND COMPLETION GRANTS.

        ``(a) In General.--From amounts appropriated to carry out this
    section for a fiscal year, the Secretary shall carry out a program to
    make grants (which shall be known as `retention and completion grants')
    to eligible entities to enable the such entities to carry out the
    activities described in the applications submitted under subsection
    (b).
        ``(b) Application.--To be eligible to receive a grant under this
    section, an eligible entity shall submit an application to the
    Secretary that includes a description of--
                ``(1) how the eligible entity will use the funds to
            implement or expand evidence-based reforms or practices to
            improve student outcomes at institutions of higher education in
            the State or system of institutions of higher education, or at
            the Tribal College or University, as applicable; and
                ``(2) how the eligible entity will sustain such reforms or
            practices after the grant period.
        ``(c) Priority.--In awarding grants under this section to eligible
    entities, the Secretary shall give priority to eligible entities that
    propose to use a significant share of grant funds to, among students of
    color, low-income students, students with disabilities, students in
    need of remediation, first generation college students, student
    parents, and other underserved student populations in such eligible
    entity, improve enrollment, retention, transfer, or completion rates or
    labor market outcomes.
        ``(d) Adequate Progress.--As a condition of continuing to receive
    funds under this section, for each year in which an eligible entity
    participates in the program under this section, such eligible entity
    shall demonstrate to the satisfaction of the Secretary that the entity
    has made adequate progress in implementing or expanding evidence-based
    reforms or practices, and, among students of color, low-income
    students, students with disabilities, students in need of remediation,
    first generation college students, student parents, and other
    underserved student populations in such eligible entity, improving
    enrollment, retention, transfer, or completion rates or labor market
    outcomes.
        ``(e) Matching Requirement.--As a condition of receiving a grant
    under this section for the applicable year described in paragraphs (1)
    through (3), an eligible entity that is not a Tribal College or
    University shall provide matching funds for such applicable year toward
    the cost of the activities described in the application submitted under
    subsection (b). Such matching funds shall be in the amount of--
                ``(1) in the second year of a grant, not less than 10
            percent of the grant amount awarded to such eligible entity for
            such year;
                ``(2) in the third year of a grant, not less than 15
            percent of the grant amount awarded to such eligible entity for
            such year; and
                ``(3) in the fourth year and each subsequent year of a
            grant, not less than 20 percent of the grant amount awarded to
            such eligible entity for such year.
        ``(f) General Requirement.--An eligible entity shall use a grant
    under this section only to carry out activities described in the
    application for such year under subsection (b).
        ``(g) Evidence-based Reforms or Practices.--An eligible entity
    receiving a grant under this section shall, directly or in
    collaboration with institutions of higher education and other non-
    profit organizations, use the grant funds to implement one or more of
    the following evidence-based reforms or practices:
                ``(1) Providing comprehensive academic, career, and student
            support services, including mentoring, advising, or case
            management services.
                ``(2) Providing assistance in applying for and accessing
            direct support services, financial assistance, or means-tested
            benefit programs to meet the basic needs of students.
                ``(3) Providing accelerated learning opportunities,
            including dual or concurrent enrollment programs and early
            college high school programs.
                ``(4) Reforming remedial or developmental education, course
            scheduling, or credit-awarding policies.
                ``(5) Improving transfer pathways between--
                        ``(A) in the case of an eligible entity that is a
                    State, community colleges and 4-year institutions of
                    higher education in the State;
                        ``(B) in the case of an eligible entity that is a
                    system of institutions of higher education,
                    institutions within such system and other institutions
                    of higher education in the State in which the system is
                    located; or
                        ``(C) in the case of a Tribal College or
                    University, between the Tribal College or University
                    and other institutions of higher education.
        ``(h) Supplement, Not Supplant.--Funds made available under this
    part shall be used to supplement, and not supplant, other Federal,
    State, local, Tribal, and institutional funds that would otherwise be
    expended to carry out activities described in this section.
        ``(i) Definitions.--In this section:
                ``(1) Eligible entity.--The term `eligible entity' means a
            State, a system of institutions of higher education, or a
            Tribal College or University.
                ``(2) Evidence tiers.--
                        ``(A) Evidence tier 1.--The term `evidence tier 1',
                    when used with respect to a reform or practice, means a
                    reform or practice that meets the criteria for
                    receiving an expansion grant from the education
                    innovation and research program under section
                    4611(a)(2)(C) of the Elementary and Secondary Education
                    Act of 1965, as determined by the Secretary in
                    accordance with such section.
                        ``(B) Evidence tier 2.--The term `evidence tier 2',
                    when used with respect to a reform or practice, means a
                    reform or practice that meets the criteria for
                    receiving a mid-phase grant from the education
                    innovation and research program under section
                    4611(a)(2)(B) of the Elementary and Secondary Education
                    Act of 1965, as determined by the Secretary in
                    accordance with such section.
                ``(3) First generation college student.--The term `first
            generation college student' has the meaning given the term in
            section 402A(h)(3).
                ``(4) Institution of higher education.--The term
            `institution of higher education' has the meaning given the
            term in section 101 or 102(a)(1)(B).
                ``(5) State.--The term `State' means each of the 50 States
            of the United States, the District of Columbia, the
            Commonwealth of Puerto Rico, American Samoa, Guam, the United
            States Virgin Islands, the Commonwealth of the Northern Mariana
            Islands, and the Freely Associated States.
                ``(6) Tribal college or university.--The term `Tribal
            College or University' has the meaning given the term in
            section 316(b)(3).
        ``(j) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated--
                ``(1) $310,000,000 to remain available until September 30,
            2030, to award competitive grants to eligible entities that are
            not Tribal Colleges and Universities to carry out the approved
            activities described in the applications submitted under
            subsection (b);
                ``(2) $37,500,000 to remain available until September 30,
            2030, to award competitive grants to Tribal Colleges and
            Universities to carry out the approved activities described in
            the applications submitted under subsection (b);
                ``(3) $95,000,000 to remain available until September 30,
            2030, to supplement the competitive grant amounts awarded to
            eligible entities with funds available under paragraph (1) and
            (2) to implement reforms or practices that meet evidence tier
            1;
                ``(4) $47,500,000 to remain available until September 30,
            2030, to supplement the competitive grant amounts awarded to
            eligible entities with funds available under paragraphs (1) and
            (2) to implement reforms or practices that meet evidence tier 1
            or evidence tier 2, or a combination of such reforms or
            practices; and
                ``(5) $10,000,000 to remain available until September 30,
            2030, to evaluate the effectiveness of the activities carried
            out under this section.
        ``(k) Sunset.--The authority to make grants under this section
    shall expire at the end of award year 2026-2027.
        ``(l) Inapplicability of GEPA Contingent Extension of Programs.--
    Section 422 of the General Education Provisions Act shall not apply to
    this part.''.

    SEC. 20025. INSTITUTIONAL AID.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated--
                (1) $470,640,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(B) of the Higher
            Education Act of 1965 in fiscal year 2022;
                (2) $470,640,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(B) of the Higher
            Education Act of 1965 in fiscal year 2023;
                (3) $470,640,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(B) of the Higher
            Education Act of 1965 in fiscal year 2024;
                (4) $470,640,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(B) of the Higher
            Education Act of 1965 in fiscal year 2025;
                (5) $470,640,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(B) of the Higher
            Education Act of 1965 in fiscal year 2026;
                (6) $470,640,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(C) of the Higher
            Education Act of 1965 in fiscal year 2022;
                (7) $470,640,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(C) of the Higher
            Education Act of 1965 in fiscal year 2023;
                (8) $470,640,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(C) of the Higher
            Education Act of 1965 in fiscal year 2024;
                (9) $470,640,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(C) of the Higher
            Education Act of 1965 in fiscal year 2025;
                (10) $470,640,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(C) of the Higher
            Education Act of 1965 in fiscal year 2026;
                (11) $141,120,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(i) of the Higher
            Education Act of 1965 in fiscal year 2022;
                (12) $141,120,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(i) of the Higher
            Education Act of 1965 in fiscal year 2023;
                (13) $141,120,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(i) of the Higher
            Education Act of 1965 in fiscal year 2024;
                (14) $141,120,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(i) of the Higher
            Education Act of 1965 in fiscal year 2025;
                (15) $141,120,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(i) of the Higher
            Education Act of 1965 in fiscal year 2026;
                (16) $70,560,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(ii) of the Higher
            Education Act of 1965 in fiscal year 2022;
                (17) $70,560,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(ii) of the Higher
            Education Act of 1965 in fiscal year 2023;
                (18) $70,560,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(ii) of the Higher
            Education Act of 1965 in fiscal year 2024;
                (19) $70,560,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(ii) of the Higher
            Education Act of 1965 in fiscal year 2025;
                (20) $70,560,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(ii) of the Higher
            Education Act of 1965 in fiscal year 2026;
                (21) $23,520,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(iii) of the Higher
            Education Act of 1965 in fiscal year 2022;
                (22) $23,520,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(iii) of the Higher
            Education Act of 1965 in fiscal year 2023;
                (23) $23,520,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(iii) of the Higher
            Education Act of 1965 in fiscal year 2024;
                (24) $23,520,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(iii) of the Higher
            Education Act of 1965 in fiscal year 2025;
                (25) $23,520,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(iii) of the Higher
            Education Act of 1965 in fiscal year 2026;
                (26) $23,520,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(iv) of the Higher
            Education Act of 1965 in fiscal year 2022;
                (27) $23,520,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(iv) of the Higher
            Education Act of 1965 in fiscal year 2023;
                (28) $23,520,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(iv) of the Higher
            Education Act of 1965 in fiscal year 2024;
                (29) $23,520,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(iv) of the Higher
            Education Act of 1965 in fiscal year 2025; and
                (30) $23,520,000, to remain available until September 30,
            2028, for carrying out section 371(b)(2)(D)(iv) of the Higher
            Education Act of 1965 in fiscal year 2026.
        (b) Use of Funds.--
                (1) In general.--An institution of higher education
            receiving funds made available under this section shall use
            such funds in accordance with the uses of funds described under
            subparagraphs (B), (C), and clauses (i) through (iv) of
            subparagraph (D) of section 371(b)(2) of the Higher Education
            Act of 1965, as applicable, and to award need-based financial
            aid (including emergency financial aid grants) to low-income
            students enrolled in an eligible program (as defined in section
            481(b) of the Higher Education Act of 1965) at such
            institution.
                (2) Distribution requirements.--The Secretary of Education
            shall distribute each of the amounts appropriated under
            paragraphs (6) through (10) of subsection (a) in accordance
            with section 371(b)(2)(C), except that in clause (ii) of such
            section, ``25'' and ``of $600,000 annually'' shall not apply.
        (c) No Additional Eligibility Requirements.--No individual shall be
    determined by the Secretary of Education to be ineligible for benefits
    provided under subsection (b)(1) except on the basis of not being a
    low-income student enrolled in an eligible program (as defined in
    section 481(b) of the Higher Education Act of 1965).

    SEC. 20026. RESEARCH AND DEVELOPMENT INFRASTRUCTURE COMPETITIVE GRANT
                  PROGRAM.

        Title III of the Higher Education Act of 1965 is amended--
                (1) by redesignating part G as part H; and
                (2) by inserting after section 371 the following:

         ``PART G--IMPROVING RESEARCH & DEVELOPMENT INFRASTRUCTURE FOR
       HISTORICALLY BLACK COLLEGES AND UNIVERSITIES, TRIBAL COLLEGES AND
                UNIVERSITIES, AND MINORITY-SERVING INSTITUTIONS

    ``SEC. 381. IMPROVING RESEARCH & DEVELOPMENT INFRASTRUCTURE FOR
                  HISTORICALLY BLACK COLLEGES AND UNIVERSITIES, TRIBAL
                  COLLEGES AND UNIVERSITIES, AND MINORITY-SERVING
                  INSTITUTIONS.

        ``(a) Eligible Institution.--In this section, the term `eligible
    institution' means--
                ``(1) an institution that--
                        ``(A) is described in section 371(a);
                        ``(B) is a 4-year institution; and
                        ``(C) is not an institution classified as `very
                    high research activity' by the Carnegie Classification
                    of Institutions of Higher Education; or
                ``(2) an institution described in paragraph (1) acting on
            behalf of a consortium, which may include institutions
            classified as `very high research activity' by the Carnegie
            Classification of Institutions of Higher Education, 2-year
            institutions of higher education (as defined in section 101),
            institutions of higher education (as defined in section 101 or
            section 102(a)(1)(B) of the Higher Education Act of 1965), non-
            profit organizations, philanthropic organizations, and industry
            partners, provided that the eligible institution is the lead
            member and fiscal agent of the consortium.
        ``(b) Authorization of Grant Programs.--For the purpose of
    supporting research and development infrastructure at eligible
    institutions, the Secretary shall award, on a competitive basis, to
    eligible institutions--
                ``(1) planning grants for a period of not more than 2
            years; and
                ``(2) implementation grants for a period of not more than 5
            years.
        ``(c) Applications.--
                ``(1) In general.--An eligible institution that desires to
            receive a planning grant under subsection (b)(1) or an
            implementation grant under subsection (b)(2) shall submit an
            application to the Secretary that includes a description of the
            activities that will be carried out with grant funds.
                ``(2) No comprehensive development plan.--The requirement
            under section 391(b)(1) shall not apply to grants awarded under
            this section.
        ``(d) Priority in Awards.--
                ``(1) In general.--In awarding planning and implementation
            grants under this section, the Secretary shall administer
            separate competitions for each of the categories of
            institutions listed in paragraphs (1) through (7) of section
            371(a).
                ``(2) Priority.--In awarding implementation grants under
            this section, the Secretary shall give priority to eligible
            institutions that have received a planning grant under this
            section.
        ``(e) Use of Funds.--
                ``(1) Planning grants.--An eligible institution that
            receives a planning grant under subsection (b)(1) shall use the
            grant funds to develop a strategic plan for improving
            institutional research and development infrastructure that
            includes--
                        ``(A) an assessment of the existing institutional
                    research capacity and research and development
                    infrastructure; and
                        ``(B) a detailed description of how the institution
                    would use research and development infrastructure funds
                    provided by an implementation grant under this section
                    to increase the institution's research capacity and
                    support research and development infrastructure.
                ``(2) Implementation grants.--An eligible institution that
            receives an implementation grant under subsection (b)(2) shall
            use the grant funds to support research and development
            infrastructure, which shall include carrying out at least one
            of the following activities:
                        ``(A) Providing for the improvement of
                    infrastructure existing on the date of the grant award,
                    including deferred maintenance, or the establishment of
                    new physical infrastructure, including instructional
                    program spaces, laboratories, research facilities or
                    furniture, fixtures, and instructional research-related
                    equipment and technology.
                        ``(B) Hiring and retaining faculty, students,
                    research-related staff, or other personnel, including
                    research personnel skilled in operating, using, or
                    applying technology, equipment, or devices used to
                    conduct or support research.
                        ``(C) Creating and supporting inter- and intra-
                    institutional research centers (including formal and
                    informal communities of practice) in fields of research
                    for which research and development infrastructure funds
                    have been awarded under this section, including hiring
                    staff and purchasing supplies and equipment.
        ``(f) Supplement Not Supplant.--Funds made available under this
    section shall be used to supplement, and not supplant, other Federal,
    State, tribal, and local funds that would otherwise be expended to
    carry out the activities described in this section.
        ``(g) Sunset.--
                ``(1) In general.--The authority to make--
                        ``(A) planning grants under subsection (b)(1) shall
                    expire at the end of fiscal year 2025; and
                        ``(B) implementation grants under subsection (b)(2)
                    shall expire at the end of fiscal year 2027.
                ``(2) Inapplicability of gepa contingent extension of
            programs.--Section 422 of the General Education Provisions Act
            shall not apply to this section.
        ``(h) Appropriations.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $3,000,000,000, to remain
    available until September 30, 2028, for carrying out this section.''.

    SEC. 20027. NORTHERN MARIANA ISLANDS, AMERICAN SAMOA, UNITED STATES
                  VIRGIN ISLANDS, GUAM, AND FREELY ASSOCIATED STATES
                  COLLEGE ACCESS.

        Title VII of the Higher Education Act of 1965, as amended by this
    Act, is further amended by adding at the end the following:

            ``PART G--COLLEGE ACCESS FOR STUDENTS IN OUTLYING AREAS

    ``SEC. 792. NORTHERN MARIANA ISLANDS, AMERICAN SAMOA, UNITED STATES
                  VIRGIN ISLANDS, GUAM, AND FREELY ASSOCIATED STATES
                  COLLEGE ACCESS GRANTS.

        ``(a) Grants.--
                ``(1) Grant amounts.--
                        ``(A) In general.--Beginning with award year 2023-
                    2024, from amounts appropriated to carry out this
                    section, the Secretary shall award grants to the
                    Governors of each outlying area for such Governors to
                    award grants to eligible institutions that enroll
                    eligible students to pay the difference between the
                    tuition and fees charged for in-State students and the
                    tuition and fees charged for out-of-State students on
                    behalf of each eligible student enrolled in the
                    eligible institution.
                        ``(B) Maximum student amounts.--The amount paid on
                    behalf of an eligible student under this section shall
                    be--
                                ``(i) not more than $15,000 for any one
                            award year (as defined in section 481(a)(1));
                            and
                                ``(ii) not more than $75,000 in the
                            aggregate.
                        ``(C) Proration.--The Governor shall prorate
                    payments under this section with respect to eligible
                    students who attend an eligible institution on less
                    than a full-time basis.
                ``(2) Agreement.--Each Governor desiring a grant under this
            section shall enter into an agreement with the Secretary for
            the purposes of administering the grant program.
                ``(3) Grant authority.--The authority to make grants under
            this section shall expire at the end of award year 2029-2030.
        ``(b) Inapplicability of GEPA Contingent Extension of Programs.--
    Section 422 of the General Education Provisions Act shall not apply to
    this section.
        ``(c) No Additional Eligibility Requirements.--No individual shall
    be determined, by a Governor, an eligible institution, or the
    Secretary, to be ineligible for benefits provided under this section
    except on the basis of eligibility requirements under this section.
        ``(d) Definitions.--In this section:
                ``(1) Eligible institution.--The term `eligible
            institution' means an institution that--
                        ``(A) is a public four-year institution of higher
                    education located in one of the several States of the
                    United States, the District of Columbia, the
                    Commonwealth of Puerto Rico, or an outlying area;
                        ``(B) enters into an agreement with the Governor of
                    an outlying area, or with two or more of such Governors
                    (except that such institution may not enter into an
                    agreement with the Governor of the outlying area in
                    which such institution is located), to carry out the
                    grant program under this section; and
                        ``(C) submits an assurance to the Governor and to
                    the Secretary that the institution shall use funds made
                    available under this section to supplement, and not
                    supplant, assistance that otherwise would be provided
                    to eligible students from outlying areas.
                ``(2) Eligible student.--The term `eligible student' means
            a student who--
                        ``(A) was domiciled in an outlying area for not
                    less than 12 consecutive months preceding the
                    commencement of the freshman year at an institution of
                    higher education supported by a grant awarded under
                    this section;
                        ``(B) has not completed an undergraduate
                    baccalaureate course of study; and
                        ``(C) is enrolled as an undergraduate student in an
                    eligible program (as defined in section 481(b)) on at
                    least a half-time basis.
                ``(3) Institution of higher education.--The term
            `institution of higher education' has the meaning given the
            term in section 101.
                ``(4) Governor.--The term `Governor' means the chief
            executive of an outlying area.
                ``(5) Outlying area.--The term `outlying area' means the
            Northern Mariana Islands, American Samoa, the United States
            Virgin Islands, Guam, and the Freely Associated States.
        ``(e) Appropriations.--In addition to amounts otherwise available,
    there is appropriated, out of any money in the Treasury not otherwise
    appropriated, such sums as may be necessary, to remain available until
    September 30, 2030, for carrying out this section.''.

                 PART 3--DEPARTMENT OF EDUCATION IMPLEMENTATION

    SEC. 20031. PROGRAM ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $91,742,000, to remain
    available until expended, for necessary administrative expenses
    associated with carrying out this subtitle and sections 22101 and
    22102.

    SEC. 20032. STUDENT AID ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $85,000,000, to remain
    available through September 30, 2030, for Student Aid Administration
    within the Department of Education for necessary administrative
    expenses associated with carrying out this subtitle and for additional
    Federal administrative expenses.

    SEC. 20033. OFFICE OF INSPECTOR GENERAL.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $10,000,000, to remain
    available until expended, for the Office of Inspector General of the
    Department of Education, for salaries and expenses necessary for
    oversight, investigations, and audits of programs, grants, and projects
    funded under this subtitle and sections 22101 and 22102 carried out by
    the Office of Inspector General.

                           Subtitle B--Labor Matters

    SEC. 21001. DEPARTMENT OF LABOR.

        In addition to amounts otherwise available, out of any money in the
    Treasury not otherwise appropriated, there are appropriated to the
    Department of Labor for fiscal year 2022, to remain available until
    September 30, 2026, the following amounts:
                (1) $195,000,000 to the Employee Benefits Security
            Administration for carrying out enforcement activities.
                (2) $707,000,000 to the Occupational Safety and Health
            Administration for carrying out enforcement, standards
            development, whistleblower investigations, compliance
            assistance, funding for State plans, and related activities
            within the Occupational Safety and Health Administration.
                (3) $133,000,000 to the Mine Safety and Health
            Administration for carrying out enforcement, standard setting,
            technical assistance, and related activities.
                (4) $405,000,000 to the Wage and Hour Division for carrying
            out activities of the Division.
                (5) $121,000,000 to the Office of Workers' Compensation
            Programs for carrying out activities of the Office.
                (6) $201,000,000 to the Office of Federal Contract
            Compliance Programs for carrying out audit, investigation,
            enforcement, and compliance assistance, and other activities.
                (7) $176,000,000 to the Office of the Solicitor for
            carrying out necessary legal support for activities carried out
            by the Office related to and in support of the activities of
            those Department of Labor agencies receiving additional funding
            in this section.

    SEC. 21002. NATIONAL LABOR RELATIONS BOARD.

        In addition to amounts otherwise available, out of any money in the
    Treasury not otherwise appropriated, there are appropriated to the
    National Labor Relations Board for fiscal year 2022, $350,000,000, to
    remain available until September 30, 2026, for the National Labor
    Relations Board to carry out the functions vested in it by the National
    Labor Relations Act.

    SEC. 21003. EQUAL EMPLOYMENT OPPORTUNITY COMMISSION.

        In addition to amounts otherwise available, out of any money in the
    Treasury not otherwise appropriated, there are appropriated to the
    Equal Employment Opportunity Commission for fiscal year 2022,
    $321,000,000, to remain available until September 30, 2026, for
    carrying out investigation, enforcement, outreach, and related
    activities.

    SEC. 21004. ADJUSTMENT OF CIVIL PENALTIES.

        (a) Occupational Safety and Health Act of 1970.--Section 17 of the
    Occupational Safety and Health Act of 1970 (29 U.S.C. 666) is amended--
                (1) in subsection (a)--
                        (A) by striking ``$70,000'' and inserting
                    ``$700,000''; and
                        (B) by striking ``$5,000'' and inserting
                    ``$50,000'';
                (2) in subsection (b), by striking ``$7,000'' and inserting
            ``$70,000''; and
                (3) in subsection (d), by striking ``$7,000'' and inserting
            ``$70,000''.
        (b) Fair Labor Standards Act of 1938.--Section 16(e) of the Fair
    Labor Standards Act of 1938 (29 U.S.C. 216(e)) is amended--
                (1) in paragraph (1)(A)--
                        (A) in clause (i), by striking ``$11,000'' and
                    inserting ``$132,270''; and
                        (B) in clause (ii), by striking ``$50,000'' and
                    inserting ``$601,150''; and
                (2) in paragraph (2)--
                        (A) in the first sentence, by striking ``$1,100''
                    and inserting ``$20,740''; and
                        (B) in the second sentence, by striking ``$1,100''
                    and inserting ``$11,620''.
        (c) Migrant and Seasonal Agricultural Worker Protection Act.--
    Section 503(a)(1) of the Migrant and Seasonal Agricultural Worker
    Protection Act (29 U.S.C. 1853(a)(1)) is amended by striking ``$1,000''
    and inserting ``$25,790''.
        (d) Effective Date.--The amendments made by this section shall take
    effect on January 1, 2022.

    SEC. 21005. CIVIL MONETARY PENALTIES FOR PARITY VIOLATIONS.

        (a) Civil Monetary Penalties Relating to Parity in Mental Health
    and Substance Use Disorders.--Section 502(c)(10) of the Employee
    Retirement Income Security Act of 1974 (29 U.S.C. 1132(c)(10)(A)) is
    amended--
                (1) in the heading, by striking ``use of genetic
            information'' and inserting ``use of genetic information and
            parity in mental health and substance use disorder benefits'';
            and
                (2) in subparagraph (A)--
                        (A) by striking ``any plan sponsor of a group
                    health plan'' and inserting ``any plan sponsor or plan
                    administrator of a group health plan''; and
                        (B) by striking ``for any failure'' and all that
                    follows through ``in connection with the plan.'' and
                    inserting ``for any failure by such sponsor,
                    administrator, or issuer, in connection with the plan--
                                ``(i) to meet the requirements of
                            subsection (a)(1)(F), (b)(3), (c), or (d) of
                            section 702 or section 701 or 702(b)(1) with
                            respect to genetic information; or
                                ``(ii) to meet the requirements of
                            subsection (a) of section 712 with respect to
                            parity in mental health and substance use
                            disorder benefits.''.
        (b) Exception to the General Prohibition on Enforcement.--Section
    502 of such Act (29 U.S.C. 1132) is amended--
                (1) in subsection (a)(6), by striking ``or (9)'' and
            inserting ``(9), or (10)''; and
                (2) in subsection (b)(3)--
                        (A) by striking ``subsections (c)(9) and (a)(6)''
                    and inserting ``subsections (c)(9), (c)(10), and
                    (a)(6)'';
                        (B) by striking ``under subsection (c)(9))'' and
                    inserting ``under subsections (c)(9) and (c)(10)), and
                    except with respect to enforcement by the Secretary of
                    section 712''; and
                        (C) by striking ``706(a)(1)'' and inserting
                    ``733(a)(1)''.
        (c) Effective Date.--The amendments made by subsection (a) shall
    apply with respect to group health plans, or any health insurance
    issuer offering health insurance coverage in connection with such plan,
    for plan years beginning after the date that is 1 year after the date
    of enactment of this Act.

    SEC. 21006. PENALTIES UNDER THE NATIONAL LABOR RELATIONS ACT.

        (a) In General.--Section 12 of the National Labor Relations Act (29
    U.S.C. 162) is amended--
                (1) by striking ``sec. 12. Any person'' and inserting the
            following:

    ``SEC. 12. PENALTIES.

        ``(a) Violations for Interference With Board.--Any person''; and
                (2) by adding at the end the following:
        ``(b) Civil Penalties for Unfair Labor Practices.--Any employer who
    commits an unfair labor practice within the meaning of section 8(a)
    affecting commerce shall be subject to a civil penalty in an amount not
    to exceed $50,000 for each such violation, except that, with respect to
    such an unfair labor practice within the meaning of paragraph (3) or
    (4) of section 8(a) or such a violation of section 8(a) that results in
    the discharge of an employee or other serious economic harm to an
    employee, the Board shall double the amount of such penalty, to an
    amount not to exceed $100,000, in any case where the employer has
    within the preceding 5 years committed another such violation of such
    paragraph (3) or (4) or such violation of section 8(a) that results in
    such discharge or other serious economic harm. A civil penalty under
    this paragraph shall be in addition to any other remedy ordered by the
    Board.
        ``(c) Considerations.--In determining the amount of any civil
    penalty under this section, the Board shall consider--
                ``(1) the gravity of the actions of the employer resulting
            in the penalty, including the impact of such actions on the
            charging party or on other persons seeking to exercise rights
            guaranteed by this Act;
                ``(2) the size of the employer;
                ``(3) the history of previous unfair labor practices or
            other actions by the employer resulting in a penalty; and
                ``(4) the public interest.
        ``(d) Director and Officer Liability.--If the Board determines,
    based on the particular facts and circumstances presented, that a
    director or officer's personal liability is warranted, a civil penalty
    for a violation described in this section may also be assessed against
    any director or officer of the employer who directed or committed the
    violation, had established a policy that led to such a violation, or
    had actual or constructive knowledge of and the authority to prevent
    the violation and failed to prevent the violation.''.
        (b) Effective Date.--The amendments made by this section shall take
    effect on January 1, 2022.

                   Subtitle C--Workforce Development Matters

                          PART 1--DEPARTMENT OF LABOR

    SEC. 22001. DISLOCATED WORKER EMPLOYMENT AND TRAINING ACTIVITIES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Department of Labor for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $2,000,000,000, to remain available until September 30, 2026, which
    shall be allotted in accordance with subsection (b)(2) of section 132
    and reserved under subsection (a) of section 133 of the Workforce
    Innovation and Opportunity Act, and allocated under subsection
    (b)(1)(B) of section 133 of such Act for each local area to provide--
                (1) career services authorized under subsection (c)(2) of
            section 134 of the Workforce Innovation and Opportunity Act,
            including individualized career services described in section
            134(c)(2)(A)(xii) of such Act;
                (2) supportive services and needs-related payments
            authorized under paragraphs (2) and (3) of section 134(d) of
            the Workforce Innovation and Opportunity Act, except that the
            requirements of subparagraphs (B) and (C) of paragraph (3) of
            such section shall not apply; and
                (3) training services, including through individual
            training accounts, authorized under section 134(c)(3) of the
            Workforce Innovation and Opportunity Act, except that for
            purposes of providing transitional jobs as part of those
            services under this section, section 134(d)(5) of such Act
            shall be applied by substituting ``40 percent'' for ``10
            percent''.
        (b) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended to provide employment
    and training activities for dislocated workers, including funds
    provided under the Workforce Innovation and Opportunity Act.

    SEC. 22002. ADULT WORKER EMPLOYMENT AND TRAINING ACTIVITIES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Department of Labor for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $1,000,000,000, to remain available until September 30, 2026, which
    shall be allotted in accordance with subsection (b)(1) of section 132
    and reserved under subsection (a) of section 133 of the Workforce
    Innovation and Opportunity Act, and allocated under subsection
    (b)(1)(A) of section 133 of such Act for each local area to provide--
                (1) career services authorized under subsection (c)(2) of
            section 134 of the Workforce Innovation and Opportunity Act,
            including individualized career services described in section
            134(c)(2)(A)(xii) of such Act;
                (2) supportive services and needs-related payments
            authorized under paragraphs (2) and (3) of section 134(d) of
            the Workforce Innovation and Opportunity Act, except that the
            requirements of subparagraphs (B) and (C) of paragraph (3) of
            such section shall not apply; and
                (3) training services, including through individual
            training accounts, authorized under section 134(c)(3) of the
            Workforce Innovation and Opportunity Act, except that for
            purposes of providing incumbent worker training as part of
            those services under this section, if such training is provided
            to low-wage workers, section 134(d)(4)(A)(i) of such Act shall
            be applied by substituting ``40 percent'' for ``20 percent''.
        (b) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended to provide adult
    employment and training activities, including funds provided under the
    Workforce Innovation and Opportunity Act.

    SEC. 22003. YOUTH WORKFORCE INVESTMENT ACTIVITIES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Department of Labor for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $1,500,000,000, to remain available until September 30, 2026, which
    shall be allotted in accordance with subparagraphs (B) and (C) of
    section 127(b)(1) and reserved under subsection (a) of section 128 of
    the Workforce Innovation and Opportunity Act, and allocated under
    subsection (b) of section 128 of such Act for each local area to--
                (1) carry out the youth workforce investment activities
            authorized under section 129 of the Workforce Innovation and
            Opportunity Act;
                (2) provide opportunities for in-school youth and out-of-
            school youth to participate in paid work experiences described
            in subsection (c)(2)(C) of section 129 of the Workforce
            Innovation and Opportunity Act; and
                (3) partner with community-based organizations to support
            out-of-school youth, including those residing in high-crime or
            high-poverty areas.
        (b) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended for youth workforce
    investment activities, including funds provided under the Workforce
    Innovation and Opportunity Act.

    SEC. 22004. EMPLOYMENT SERVICE.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Labor for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, the following amounts, to
    remain available until September 30, 2026:
                (1) $400,000,000 for carrying out the State grant
            activities authorized under section 7 of the Wagner-Peyser Act,
            which shall be allotted in accordance with section 6 of such
            Act, except that, for purposes of this section, funds shall
            also be reserved and used for the Commonwealth of the Northern
            Mariana Islands and American Samoa in amounts the Secretary
            determines appropriate prior to the allotments being made in
            accordance with section 6 of such Act.
                (2) $100,000,000 for carrying out improvements to State
            workforce and labor market information systems.

    SEC. 22005. RE-ENTRY EMPLOYMENT OPPORTUNITIES.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Labor for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, the following amounts, to
    remain available until September 30, 2026:
                (1) $375,000,000, for carrying out the Reentry Employment
            Opportunities program.
                (2) $125,000,000, for competitive grants to national and
            regional intermediaries to carry out Reentry Employment
            Opportunity programs that prepare for employment young adults
            with criminal records, young adults who have been justice
            system-involved, or young adults who have dropped out of school
            or other educational programs, made with a priority for
            projects serving high-crime, high-poverty areas.

    SEC. 22006. REGISTERED APPRENTICESHIPS, YOUTH APPRENTICESHIPS, AND PRE-
                  APPRENTICESHIPS.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Labor for fiscal year 2022, out of any amounts in
    the Treasury not otherwise appropriated, the following amounts, to
    remain available until September 30, 2026:
                (1) $500,000,000 for carrying out activities through
            grants, cooperative agreements, contracts, or other
            arrangements, including arrangements with States and outlying
            areas (as such terms are defined in paragraphs (45) and (56),
            respectively, of section 3 of the Workforce Innovation and
            Opportunity Act), equity intermediaries, and business and labor
            industry partner intermediaries, to create or expand only--
                        (A) registered apprenticeship programs;
                        (B) pre-apprenticeship programs that articulate to
                    registered apprenticeship programs; and
                        (C) youth apprenticeship programs that--
                                (i) provide participants with high-quality,
                            classroom-based related instruction and
                            training, and employment opportunities with
                            progressively increasing wages; and
                                (ii) prepare participants for enrollment in
                            an institution of higher education (as defined
                            in section 101 or 102(c) of the Higher
                            Education Act of 1965), a registered
                            apprenticeship program, and employment.
                (2) $500,000,000 for carrying out activities through
            arrangements described in paragraph (1) to support programs
            described in such paragraph that serve a high number or high
            percentage of individuals with barriers to employment (as
            defined in section 3(24) of the Workforce Innovation and
            Opportunity Act), including individuals with disabilities, or
            nontraditional apprenticeship populations.

    SEC. 22007. INDUSTRY OR SECTOR PARTNERSHIP GRANTS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Department of Labor for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $4,600,000,000, to remain available until September 30, 2026, for the
    Secretary to award, on a competitive basis, grants, contracts, or
    cooperative agreements to eligible partnerships for the purposes of
    expanding employment and training activities for high-skill, high-wage,
    or in-demand industry sectors or occupations.
        (b) Eligibility.--To be eligible to receive funds under this
    section, an eligible partnership shall submit to the Secretary an
    application that includes a description of programs to be supported
    with such funds, the recognized postsecondary credentials participants
    in such programs will earn, and related employment opportunities for
    which participants in such programs will be prepared.
        (c) Uses of Funds.--An eligible partnership awarded funds under
    this section shall use such funds to--
                (1) regularly engage and convene stakeholders to develop,
            or expand, employment and training activities for the high-
            skill, high-wage, or in-demand industry sector or occupation on
            which such partnership is focused;
                (2) directly provide, or arrange for the provision of,
            high-quality, evidence-based training that leads to the
            attainment of nationally or regionally portable and stackable
            recognized postsecondary credentials for the industry sector or
            occupation described in paragraph (1), which shall include--
                        (A)(i) training services described in any clause of
                    subparagraph (D) of section 134(c)(3) of the Workforce
                    Innovation and Opportunity Act provided through
                    contracts that meet the requirements of that section
                    134(c)(3); or
                        (ii) training provided through--
                                (I) registered apprenticeship programs;
                                (II) pre-apprenticeship programs that
                            articulate to registered apprenticeship
                            programs;
                                (III) youth apprenticeship programs that--
                                        (aa) provide participants with
                                    high-quality, classroom-based related
                                    instruction and training, and
                                    employment opportunities with
                                    progressively increasing wages; and
                                        (bb) prepare participants for
                                    enrollment in an institution of higher
                                    education (as defined in section 101 or
                                    102(c)) of the Higher Education Act of
                                    1965), a registered apprenticeship
                                    program, and employment; or
                                (IV) joint labor-management organizations;
                            and
                        (B) the provision of information on related skills
                    or competencies that may be attained through such
                    training or credentials;
                (3) directly provide, or arrange for the provision of,
            services to help individuals with barriers to employment
            prepare for, complete, and successfully transition out of
            training described in paragraph (2), which services shall
            include career services, supportive services, or provision of
            needs-related payments authorized under subsections (c)(2),
            (d)(2), and (d)(3) of section 134 of the Workforce Innovation
            and Opportunity Act, except that, for purposes of this section,
            subparagraphs (B) and (C) of section 134(d)(3) of that Act
            shall not apply; and
                (4) establish or implement plans for providers of programs
            supported with such funds to meet the criteria and carry out
            the procedures to be included on the eligible training services
            provider list described in section 122(d) of the Workforce
            Innovation and Opportunity Act.
        (d) Administration.--In addition to amounts otherwise available,
    there is appropriated to the Department of Labor for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $150,000,000, to remain available until September 30, 2026, for--
                (1) targeted outreach and support to eligible partnerships
            serving local areas with high unemployment rates or high
            percentages of dislocated workers or individuals with barriers
            to employment, to provide guidance and assistance in the
            application process under this section;
                (2) administration of the program described in this
            section, including providing comprehensive technical assistance
            and oversight to support eligible partnerships; and
                (3) evaluating and reporting on the performance and impact
            of programs funded under this section.
        (e) State Board or Local Board Funds.--In addition to amounts
    otherwise available, there is appropriated to the Department of Labor
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $250,000,000, to remain available until September 30,
    2026, to provide direct assistance to State boards or local boards to
    support the creation or expansion of industry or sector partnerships in
    local areas with high unemployment rates or high percentages of
    dislocated workers or individuals with barriers to employment, as
    compared to State or national averages for such rates or percentages.
        (f) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended to support activities
    described in this section.

    SEC. 22008. JOB CORPS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Department of Labor for fiscal year 2022,
    out of any amounts in the Treasury not otherwise appropriated,
    $500,000,000, to remain available until September 30, 2026--
                (1) to provide funds to operators and service providers
            to--
                        (A) carry out the activities and services described
                    in sections 148 and 149 of the Workforce Innovation and
                    Opportunity Act; and
                        (B) improve and expand access to allowances and
                    services described in section 150 of such Act; and
                (2) for the construction, rehabilitation, and acquisition
            of Job Corps centers, notwithstanding section 158(c) of the
            Workforce Innovation and Opportunity Act.
        (b) Eligibility of Operators and Service Providers.--For the
    purposes of carrying out subsection (a), an entity in a State or
    outlying area (as such term is defined in section 3(45) of the
    Workforce Innovation and Opportunity Act) may be eligible to be
    selected as an operator or service provider.

    SEC. 22009. NATIVE AMERICAN PROGRAMS.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Labor for fiscal year 2022, out of any amounts in
    the Treasury not otherwise appropriated, $50,000,000, to remain
    available until September 30, 2026, to carry out activities described
    in section 166(d)(2)(A) of the Workforce Innovation and Opportunity
    Act.

    SEC. 22010. MIGRANT AND SEASONAL FARMWORKER PROGRAMS.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Labor for fiscal year 2022, out of any amounts in
    the Treasury not otherwise appropriated, $70,000,000, to remain
    available until September 30, 2026, to carry out activities described
    in section 167(d) of the Workforce Innovation and Opportunity Act,
    except that, for purposes of providing services as part of such
    activities to low-income individuals under this section, section
    3(36)(A)(ii)(I) of such Act shall be applied by substituting ``150
    percent of the poverty line'' for ``the poverty line''.

    SEC. 22011. YOUTHBUILD PROGRAM.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Labor for fiscal year 2022, out of any amounts in
    the Treasury not otherwise appropriated, $15,000,000, to remain
    available until September 30, 2026, to carry out activities described
    in section 171(c)(2) of the Workforce Innovation and Opportunity Act,
    including for the purposes of improving and expanding access to
    services, stipends, wages, and benefits described in subparagraphs
    (A)(vii) and (F) of section 171(c)(2) of such Act.

    SEC. 22012. SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Labor for fiscal year 2022, out of any amounts in
    the Treasury not otherwise appropriated, $35,000,000, to remain
    available until September 30, 2026, for the Senior Community Service
    Employment program authorized under section 502 of the Older Americans
    Act of 1965.

    SEC. 22013. PROVISION OF INFORMATION.

        For purposes of determinations of the eligibility of individuals to
    participate in activities funded under this subtitle, the provision of
    information for such determinations by Federal agencies other than the
    Department of Labor or the Department of Education shall not be
    required.

    SEC. 22014. DEFINITIONS.

        In this part:
                (1) Eligible partnership.--The term ``eligible
            partnership'' means--
                        (A) an industry or sector partnership, which shall
                    include multiple representatives described in each of
                    clauses (i) through (iii) of paragraph (26)(A) of
                    section 3 of the Workforce Innovation and Opportunity
                    Act; or
                        (B) a State board or local board, a joint labor-
                    management organization, or an entity eligible to be a
                    representative under clause (i), (ii), or (iii) of
                    paragraph (26)(A) of section 3 of the Workforce
                    Innovation and Opportunity Act, that is in the process
                    of establishing an industry or sector partnership
                    described in subparagraph (A), to carry out a grant,
                    contract, or cooperative agreement under section 22007.
                (2) Evidence-based.--The term ``evidence-based'' has the
            meaning given the term in section 3(23) of the Carl D. Perkins
            Career and Technical Education Act of 2006.
                (3) Registered apprenticeship program.--The term
            ``registered apprenticeship program'' means an apprenticeship
            program registered with the Office of Apprenticeship of the
            Employment and Training Administration of the Department of
            Labor or a State apprenticeship agency recognized by the Office
            of Apprenticeship pursuant to the Act of August 16, 1937
            (commonly known as the ``National Apprenticeship Act''; 50
            Stat. 664, chapter 663).
                (4) Secretary.--The term ``Secretary'' means the Secretary
            of Labor.
                (5) WIOA definitions.--
                        (A) In general.--The terms ``career pathway'',
                    ``in-demand industry sector or occupation'',
                    ``individual with a barrier to employment'', ``industry
                    or sector partnership'', ``local area'', ``local
                    board'', ``recognized postsecondary credential'',
                    ``State board'', and ``supportive services'' have the
                    meanings given the terms in paragraphs (7), (23), (24),
                    (26), (32), (33), (52), (57), and (59), respectively,
                    of section 3 of the Workforce Innovation and
                    Opportunity Act.
                        (B) Career services.--The term ``career services''
                    means services described in section 134(c)(2) of the
                    Workforce Innovation and Opportunity Act.

                        PART 2--DEPARTMENT OF EDUCATION

    SEC. 22101. ADULT EDUCATION AND LITERACY.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Department of Education for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $700,000,000, to remain available until September 30, 2027, to carry
    out the program of adult education and literacy activities authorized
    under the Workforce Innovation and Opportunity Act, except that, for
    each fiscal year for which an eligible agency receives funds
    appropriated under this section, section 222(a)(1) of the Workforce
    Innovation and Opportunity Act shall be applied by substituting ``not
    less than 10 percent'' for ``not more than 20 percent'', and section
    222(b) of such Act shall not apply.
        (b) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended to support adult
    education and literacy activities, including funds provided under the
    Workforce Innovation and Opportunity Act.

    SEC. 22102. CAREER AND TECHNICAL EDUCATION.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Department of Education for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated, the
    following amounts, to remain available until September 30, 2027:
                (1) $600,000,000 for carrying out career and technical
            education programs authorized under section 124 and section 135
            of the Carl D. Perkins Career and Technical Education Act of
            2006, which shall be allotted in accordance with section 111
            and section 112 of such Act, except that subsection (b) of
            section 112 shall not apply.
                (2) $100,000,000 for carrying out the innovation and
            modernization program in subsection (e) of section 114 of the
            Carl D. Perkins Career and Technical Education Act of 2006,
            except that, for purposes of this paragraph, paragraph (2) of
            such subsection and the 20 percent limitation in paragraph (1)
            of such subsection shall not apply and eligible agencies, as
            defined in section 3(18) of such Act, shall be eligible to
            receive grants under such program.
        (b) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended for career and
    technical education programs, including funds provided under the Carl
    D. Perkins Career and Technical Education Act of 2006.

    SEC. 22103. COMMUNITY COLLEGE AND INDUSTRY PARTNERSHIP GRANTS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Department of Education for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $4,900,000,000, to remain available until September 30, 2026, for the
    Secretary, in coordination with the Secretary of Labor, to award
    grants, on a competitive basis, to eligible institutions for the
    purposes of expanding employment and training activities for high-
    skill, high-wage, or in-demand industry sectors or occupations.
        (b) Eligibility.--To be eligible to receive such a grant, an
    eligible institution shall submit to the Secretary an application that
    includes a description of programs to be supported with such grant, the
    recognized postsecondary credentials participants in such programs will
    earn, and the related employment opportunities for which participants
    in such programs will be prepared.
        (c) Use of Funds.--An eligible institution awarded a grant under
    this section shall use such grant funds to expand opportunities for
    attainment of recognized postsecondary credentials that are nationally
    or regionally portable and stackable for high-skill, high-wage, or in-
    demand industry sectors or occupations by--
                (1) establishing, improving, or scaling high-quality,
            evidence-based education or career training programs, career
            pathway programs, or work-based learning programs (including
            registered apprenticeship programs or pre-apprenticeships that
            articulate to registered apprenticeship programs);
                (2) providing services to help individuals with barriers to
            employment prepare for, complete, and successfully transition
            out of programs described in paragraph (1) supported by such
            grant, which shall include providing supportive services,
            career services, career guidance and academic counseling, or
            job placement assistance; and
                (3) carrying out 1 or more of the following:
                        (A) Creating, developing, or expanding articulation
                    agreements (as defined in section 486A(a) of the Higher
                    Education Act of 1965), credit transfer agreements,
                    corequisite remediation programs, dual or concurrent
                    enrollment programs, or policies and processes to award
                    academic credit for prior learning or for programs
                    described in paragraph (1) supported by such grant.
                        (B) Making available information on curricula and
                    recognized postsecondary credentials, including those
                    created or developed using such grant, and information
                    on the related skills or competencies and related
                    employment and earnings outcomes.
                        (C) Establishing or implementing plans for
                    providers of programs described in paragraph (1)
                    supported by such grant to meet the criteria and carry
                    out the procedures to be included on the eligible
                    training services provider list described in section
                    122(d) of the Workforce Innovation and Opportunity Act.
                        (D) Purchasing, leasing, or refurbishing
                    specialized equipment necessary to carry out such
                    programs.
                        (E) Reducing participants' cost of attendance in
                    such programs.
                        (F) Establishing or expanding industry or sector
                    partnerships to successfully carry out the activities
                    supported by such grant under this paragraph, and
                    paragraphs (1) and (2).
        (d) Administration.--In addition to amounts otherwise available,
    there is appropriated to the Department of Education for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2026, to carry
    out, in coordination of the Department of Labor, the following
    activities:
                (1) Targeted outreach to eligible institutions serving a
            high number or high percentage of low-income individuals or
            individuals with barriers to employment, and rural-serving
            eligible institutions, to provide guidance and assistance in
            the grant application process under this section.
                (2) Administration of the program described in this
            section, including providing technical assistance and oversight
            to support eligible institutions.
                (3) Evaluating and reporting on the performance and impact
            of programs funded under this section.
        (e) Supplement Not Supplant.--Amounts available to carry out this
    section shall be used to supplement and not supplant other Federal,
    State, and local public funds expended to support activities described
    in this section.
        (f) Definitions.--In this section:
                (1) Community college.--The term ``community college''
            means--
                        (A) a degree-granting public institution of higher
                    education (as defined in section 101 of the Higher
                    Education Act of 1965) at which--
                                (i) the highest degree awarded is an
                            associate degree; or
                                (ii) an associate degree is the most
                            frequently awarded degree;
                        (B) a 2-year Tribal College or University (as
                    defined in section 316(b)(3) of the Higher Education
                    Act of 1965);
                        (C) a degree-granting Tribal College or University
                    (as defined in section 316(b)(3) of the Higher
                    Education Act of 1965) at which--
                                (i) the highest degree awarded is an
                            associate degree; or
                                (ii) an associate degree is the most
                            frequently awarded degree; or
                        (D) a branch campus of a 4-year public institution
                    of higher education (as defined in section 101 of the
                    Higher Education Act of 1965), if, at such branch
                    campus--
                                (i) the highest degree awarded is an
                            associate degree; or
                                (ii) an associate degree is the most
                            frequently awarded degree.
                (2) Eligible institution.--The term ``eligible
            institution'' means a community college, a postsecondary
            vocational institution (as defined in section 102(c) of the
            Higher Education Act of 1965), or a consortium of such colleges
            or institutions, that is working directly with an industry or
            sector partnership, or in the process of establishing such
            partnership, to carry out a grant under this section.
                (3) Perkins cte definitions.--The terms ``career guidance
            and academic counseling'', ``dual or concurrent enrollment
            program'', ``evidence-based'', and ``work-based learning'' have
            the meanings given the terms in paragraphs (7), (15), (23), and
            (55), respectively, of section 3 of the Carl D. Perkins Career
            and Technical Education Act of 2006.
                (4) Registered apprenticeship program.--The term
            ``registered apprenticeship program'' means an apprenticeship
            program registered with the Office of Apprenticeship of the
            Employment and Training Administration of the Department of
            Labor or a State apprenticeship agency recognized by the Office
            of Apprenticeship pursuant to the Act of August 16, 1937
            (commonly known as the ``National Apprenticeship Act''; 50
            Stat. 664, chapter 663).
                (5) Secretary.--The term ``Secretary'' means the Secretary
            of Education.
                (6) WIOA definitions.--
                        (A) In general.--The terms ``career pathway'',
                    ``in-demand industry sector or occupation'',
                    ``individual with a barrier to employment'', ``industry
                    or sector partnership'', ``recognized postsecondary
                    credential'', and ``supportive services'' have the
                    meanings given the terms in paragraphs (7), (23), (24),
                    (26), (52), and (59), respectively, of section 3 of the
                    Workforce Innovation and Opportunity Act.
                        (B) Career services.--The term ``career services''
                    means services described in section 134(c)(2) of the
                    Workforce Innovation and Opportunity Act.

     PART 3--COMPETITIVE INTEGRATED EMPLOYMENT TRANSFORMATION GRANT PROGRAM

    SEC. 22201. COMPETITIVE INTEGRATED EMPLOYMENT TRANSFORMATION GRANT
                  PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise made
    available, there is appropriated to the Department of Labor for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    the following amounts, to remain available through fiscal year 2029,
    for the Secretary of Labor to award grants to covered States in
    accordance with this section to assist employers in such States who
    were issued special certificates under section 14(c) of the Fair Labor
    Standards Act of 1938 (29 U.S.C. 214(c)) (referred to in this part as
    ``special certificates'') in transforming their business and program
    models from providing employment using special certificates to business
    and program models that employ and support people with disabilities in
    competitive integrated employment:
                (1) $189,000,000 for subsection (d)(2)(B).
                (2) $81,000,000 for subsection (d)(2)(C).
        (b) Applications.--
                (1) In general.--To be eligible to receive a grant under
            this section, a covered State shall submit an application to
            the Secretary at such time, in such manner, and including such
            information as the Secretary may reasonably require.
                (2) Contents.--Each application submitted under paragraph
            (1) shall include--
                        (A) a description of the status of the employers in
                    the covered State providing employment using special
                    certificates, including--
                                (i) the number of employers in the covered
                            State using special certificates to employ and
                            pay people with disabilities;
                                (ii) the number of employees in the covered
                            State employed under a special certificate;
                                (iii) the average number of hours such
                            employees work per week; and
                                (iv) the average hourly wage for such
                            employees;
                        (B) a description of activities to be funded under
                    the grant, and the goals of such activities, including
                    the activities of the covered State with respect to
                    competitive integrated employment for people with
                    disabilities; and
                        (C) assurances that--
                                (i) the activities carried out under the
                            grant will result in--
                                        (I) each employer in the covered
                                    State that, on the date of enactment of
                                    this Act, provides employment using
                                    special certificates transforming its
                                    business and program models as
                                    described in subsection (c)(1); and
                                        (II) each employer in the covered
                                    State ceasing to use special
                                    certificates by the end of the 5-year
                                    grant period and no longer applying for
                                    or renewing such certificates;
                                (ii) each individual in the covered State
                            who is employed under a special certificate
                            will, as a result of such a transformation, be
                            employed in competitive integrated employment
                            or a combination of competitive integrated
                            employment and integrated services, including
                            by compensating all employees of the employer
                            for all hours worked at a rate that is--
                                        (I) not less than the higher of--
                                                (aa) the rate specified in
                                            section 6(a)(1) of the Fair
                                            Labor Standards Act of 1938 (29
                                            U.S.C. 206(a)(1));
                                                (bb) the rate specified in
                                            an applicable State or local
                                            minimum wage law; or
                                                (cc) in the case of work on
                                            a contract that is subject to
                                            chapter 67 of title 41, United
                                            States Code, the applicable
                                            prevailing wage rate under such
                                            chapter; and
                                        (II) not less than the rate paid by
                                    the employer for the same or similar
                                    work performed by other employees who
                                    are not people with disabilities, and
                                    who are similarly situated in similar
                                    occupations by the same employer and
                                    who have similar training, experience,
                                    and skills; and
                                (iii) the covered State will establish an
                            advisory council to monitor and guide the
                            process of transforming business and program
                            models of employers in the covered State as
                            described in subsection (c)(1).
        (c) Use of Funds.--A covered State receiving a grant under this
    section shall use the grant funds for each of the following activities:
                (1) Identifying each employer in the State that will
            transform its business and program models from employing people
            with disabilities using special certificates to employing
            people with disabilities in competitive integrated employment
            settings, or a setting involving a combination of competitive
            integrated employment and integrated services.
                (2) Implementing a service delivery infrastructure to
            support people with disabilities who have been employed under
            special certificates through such a transformation, including
            providing enhanced integrated services to support people with
            the most significant disabilities.
                (3) Expanding competitive integrated employment and
            integrated services to be provided to such people as a result
            of transformations described in paragraph (1).
        (d) Allotments.--
                (1) In general.--Not later than 18 months after the date of
            enactment of this Act, the Secretary shall--
                        (A) determine the number of covered States; and
                        (B)(i) in a case in which the Secretary determines
                    that there are 15 or more covered States, award each
                    covered State a grant under paragraph (2); or
                        (ii) in a case in which the Secretary determines
                    that there are 14 or fewer covered States, award each
                    covered State a grant under paragraph (3) for the first
                    5-year grant period under such paragraph.
                (2) 15 or more covered states.--
                        (A) In general.--In a case in which the Secretary
                    determines under paragraph (1) that there are 15 or
                    more covered States, from the funds appropriated under
                    subsection (a), the Secretary shall allot to each
                    covered State a grant under this section in an amount
                    equal to the sum of--
                                (i) the allotment made to the covered State
                            in accordance with subparagraph (B); and
                                (ii) the allotment made to the covered
                            State in accordance with subparagraph (C).
                        (B) Allotment based on the number of employees
                    employed under special certificates.--From the total
                    amount of the funds appropriated under subsection
                    (a)(1), the Secretary shall allot to each covered State
                    an amount that bears the same relationship to such
                    total amount as the number of people with disabilities
                    who are employed under a special certificate in the
                    covered State bears to the total number of people with
                    disabilities who are employed under a special
                    certificate in all covered States.
                        (C) Allotment based on the number of employers with
                    special certificates.--From the total amount of the
                    funds appropriated under subsection (a)(2), the
                    Secretary shall allot to each covered State an amount
                    that bears the same relationship to such total amount
                    as the number of employers in the covered State who
                    have in effect a special certificate bears to the total
                    number of employers in all covered States who have in
                    effect such a certificate.
                        (D) Data.--In determining the number of people with
                    disabilities who are employed under a special
                    certificate for purposes of subparagraph (B) and the
                    number of employers who have in effect a special
                    certificate for purposes of subparagraph (C), the
                    Secretary shall use the most accurate data available to
                    the Secretary on the date of enactment of this Act.
                        (E) Grant period.--A grant under this paragraph
                    shall be awarded for a period of 5 years.
                (3) 14 or fewer covered states.--
                        (A) In general.--In a case in which the Secretary
                    determines under paragraph (1) that there are 14 or
                    fewer covered States, from the funds appropriated under
                    subsection (a), the Secretary shall award a grant to
                    each covered State in an amount that the Secretary
                    determines necessary for the covered State to
                    accomplish the purpose of the grant described in such
                    subsection and for the Secretary to meet the
                    requirements of this paragraph.
                        (B) Grant periods.--
                                (i) In general.--The Secretary shall award
                            grants under this paragraph for 2 separate, 5-
                            year grant periods.
                                (ii) Second 5-year grant period.--Grants
                            for the second 5-year grant period shall be
                            awarded--
                                        (I) not earlier than the end of the
                                    second year of the first 5-year grant
                                    period described in paragraph
                                    (1)(B)(ii); and
                                        (II) not later than September 30,
                                    2025.
                        (C) Limit on number of grants.--No State may
                    receive more than 1 grant under this paragraph.
        (e) Definition of Covered State.--In this section, the term
    ``covered State'' means a State (as defined in section 3 of the Fair
    Labor Standards Act of 1938 (29 U.S.C. 203)) that--
                (1) as of the date of enactment of this Act, has not phased
            out, or is not in the process of phasing out, the use of
            special certificates in the State; and
                (2) submits an application under subsection (b) that meets
            the requirements under such subsection.

    SEC. 22202. GRANTS FOR STATES TO EXPAND COMPETITIVE INTEGRATED
                  EMPLOYMENT.

        (a) Appropriation.--In addition to amounts otherwise made
    available, there is appropriated to the Department of Labor for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $24,000,000, to remain available through fiscal year 2029, for the
    Secretary of Labor to award grants to covered States in accordance with
    this section to assist employers in such States who were issued special
    certificates in continuing to transform their business and program
    models from providing employment using special certificates to business
    and program models that employ and support people with disabilities in
    competitive integrated employment.
        (b) Applications.--To be eligible to receive a grant under this
    section, a covered State shall submit an application to the Secretary
    at such time, in such manner, and include such information as the
    Secretary may reasonably require, including a description of activities
    to be funded under the grant and the activities of the covered State
    with respect to competitive integrated employment for people with
    disabilities.
        (c) Use of Funds.--A covered State that receives a grant under this
    section shall use the grant funds for activities to expand competitive
    integrated employment and integrated services to be provided to people
    with disabilities.
        (d) Grant Award.--Not later than 18 months after the date of
    enactment of this Act, the Secretary shall award each covered State a
    grant in an amount that bears the same relationship to the total amount
    appropriated under subsection (a) as the population of the covered
    State bears to the total population of all covered States.
        (e) Grant Period.--A grant under this section shall be awarded for
    a period of 5 years.
        (f) Definition of Covered State.--In this section, the term
    ``covered State'' means a State (as defined in section 3 of the Fair
    Labor Standards Act of 1938 (29 U.S.C. 203)) that--
                (1) as of the date of enactment of this Act, has phased
            out, or is the process of phasing out, the use of special
            certificates in the State; and
                (2) submits an application under subsection (b) that meets
            the requirements under such subsection.

    SEC. 22203. TECHNICAL ASSISTANCE.

        In addition to amounts otherwise made available, there is
    appropriated to the Department of Labor for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $6,000,000, to
    remain available through fiscal year 2029, for the Secretary to, in
    partnership with the Office of Special Education and Rehabilitative
    Services of the Department of Education, establish, either directly or
    through grants, contracts, or cooperative agreements, a national
    technical assistance center to--
                (1) provide technical assistance to employers who are
            transforming from employing people with disabilities using
            special certificates to employing people with disabilities in
            competitive integrated employment settings; and
                (2) collect and disseminate information on evidence-based
            practices for such transformations and for providing
            competitive integrated employment and integrated services.

    SEC. 22204. SUPPLEMENT AND NOT SUPPLANT.

        Any funds made available to a State under this part shall be used
    to supplement and not supplant any Federal, State, or local public
    funds expended--
                (1) to assist employers in such State who were issued a
            special certificate in transforming (or continuing to
            transform) their business and program models from providing
            employment using special certificates to business and program
            models that employ and support people with disabilities in
            competitive integrated employment; or
                (2) to support the employment of people with disabilities
            in competitive integrated employment.

    SEC. 22205. DEFINITIONS.

        In this part:
                (1) Competitive integrated employment.--The term
            ``competitive integrated employment'' has the meaning given
            such term in section 7(5) of the Rehabilitation Act of 1973 (29
            U.S.C. 705(5)).
                (2) Employee.--The term ``employee'' means any individual
            employed by an employer.
                (3) Employer.--The term ``employer'' means any person
            acting directly or indirectly in the interest of an employer in
            relation to an employee, but does not include any labor
            organization (other than when acting as an employer) or anyone
            acting in the capacity of officer or agent of such labor
            organization.
                (4) Integrated services.--The term ``integrated services''
            means services for people with disabilities that are--
                        (A) designed to assist such people in developing
                    skills and abilities to reside successfully in home and
                    community-based settings;
                        (B) provided in accordance with a person-centered
                    written plan of care;
                        (C) created using evidence-based practices that
                    lead to such people--
                                (i) maintaining competitive integrated
                            employment;
                                (ii) achieving independent living; or
                                (iii) maximizing socioeconomic self-
                            sufficiency, optimal independence, and full
                            participation in the community;
                        (D) provided in a community location that is not
                    specifically intended for people with disabilities;
                        (E) provided in a location that--
                                (i) allows the people receiving the
                            services to interact with people without
                            disabilities to the fullest extent possible;
                            and
                                (ii) makes it possible for the people
                            receiving the services to access community
                            resources that are not specifically intended
                            for people with disabilities and to have the
                            same opportunity to participate in the
                            community as people who do not have a
                            disability; and
                        (F) provided in multiple locations to allow the
                    individual receiving the services to have options,
                    thereby--
                                (i) optimizing individual initiative,
                            autonomy, and independence; and
                                (ii) facilitating choice regarding services
                            and supports, and choice regarding the provider
                            of such services.
                (5) People with disabilities.--The term ``people with
            disabilities'' includes individuals described in section
            14(c)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C.
            214(c)(1)).
                (6) Secretary.--The term ``Secretary'' means the Secretary
            of Labor.

      PART 4--RECRUITMENT, EDUCATION AND TRAINING, RETENTION, AND CAREER
                   ADVANCEMENTS FOR THE DIRECT CARE WORKFORCE

    SEC. 22301. DEFINITIONS.

        In this part:
                (1) CTE definitions.--The terms ``area career and technical
            education school'', ``evidence-based'', and ``work-based
            learning'' have the meanings given such terms in paragraphs
            (3), (23), and (55), respectively, of section 3 of the Carl D.
            Perkins Career and Technical Education Act of 2006 (20 U.S.C.
            2302).
                (2) WIOA definitions.--The terms ``career pathway'',
            ``career planning'', ``individual with a barrier to
            employment'', ``local board'', ``older individual'', ``on-the-
            job training'', ``recognized postsecondary credential'', and
            ``State board'' have the meanings given such terms paragraphs
            (7), (8), (24), (33), (39), (44), (52), and (57), respectively,
            of section 3 of the Workforce Innovation and Opportunity Act
            (29 U.S.C. 3102).
                (3) Other definitions.--
                        (A) Direct support worker.--The term ``direct
                    support worker'' means--
                                (i) a direct support professional;
                                (ii) a worker providing direct care
                            services, which may include palliative care, in
                            a home or community-based setting;
                                (iii) a respite care provider who provides
                            short-term support and care to an individual in
                            order to provide relief to a family caregiver;
                                (iv) a direct care worker, as defined in
                            section 799B of the Public Health Service Act
                            (42 U.S.C. 295p); or
                                (v) an individual in any other position or
                            job related to those described in clauses (i)
                            through (iv), as determined by the Secretary in
                            consultation with the Secretary of Health and
                            Human Services acting through the Administrator
                            for the Administration for Community Living.
                        (B) Eligible entity.--The term ``eligible entity''
                    means an entity that is--
                                (i) a State;
                                (ii) a labor organization or a joint labor-
                            management organization;
                                (iii) a nonprofit organization with
                            experience in aging, disability, supporting the
                            rights and interests of direct support workers,
                            or training or educating direct support
                            workers;
                                (iv) an Indian Tribe or Tribal
                            organization;
                                (v) an urban Indian organization;
                                (vi) a State board or local board;
                                (vii) an area agency on aging (as defined
                            in section 102 of the Older Americans Act of
                            1965 (42 U.S.C. 3002));
                                (viii) when in partnership with an entity
                            described in any of clauses (i) through (vii)
                            or with a consortium described in clause (ix)--
                                        (I) an institution of higher
                                    education (as defined in section 101 of
                                    the Higher Education Act of 1965 (20
                                    U.S.C. 1001) or section 102(a)(1)(B) of
                                    such Act (20 U.S.C. 1002(a)(1)(B))); or
                                        (II) an area career and technical
                                    education school; or
                                (ix) a consortium of entities listed in any
                            of clauses (i) through (vii).
                        (C) Family caregiver.--The term ``family
                    caregiver'' means a paid or unpaid adult family member
                    or other individual who has a significant relationship
                    with, and who provides a broad range of assistance to,
                    an individual with a chronic or other health condition,
                    disability, or functional limitation.
                        (D) Home and community-based services.--The term
                    ``home and community-based services'' has the meaning
                    given such term in section 9817(a)(2) of the American
                    Rescue Plan Act of 2021 (Public Law 117-2).
                        (E) Person with a disability.--The term ``person
                    with a disability'' means an individual with a
                    disability as defined in section 3 of the Americans
                    with Disabilities Act of 1990 (42 U.S.C. 12102).
                        (F) Pre-apprenticeship program.--The term ``pre-
                    apprenticeship program'' means a program that
                    articulates to a registered apprenticeship program.
                        (G) Registered apprenticeship program.--The term
                    ``registered apprenticeship program'' means an
                    apprenticeship program registered with the Office of
                    Apprenticeship of the Employment Training
                    Administration of the Department of Labor or a State
                    apprenticeship agency recognized by the Office of
                    Apprenticeship pursuant to the Act of August 16, 1937
                    (commonly known as the ``National Apprenticeship Act'';
                    50 Stat. 664, chapter 663).
                        (H) Secretary.--The term ``Secretary'' means the
                    Secretary of Labor.
                        (I) State.--The term ``State'' means each of the 50
                    States of the United States, the District of Columbia,
                    the Commonwealth of Puerto Rico, American Samoa, Guam,
                    the United States Virgin Islands, and the Commonwealth
                    of the Northern Mariana Islands.

    SEC. 22302. GRANTS TO SUPPORT THE DIRECT CARE WORKFORCE.

        (a) Grants Authorized.--In addition to amounts otherwise available,
    there is appropriated to the Secretary for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $1,000,000,000, to
    remain available until September 30, 2031, for awarding, on a
    competitive basis, grants to eligible entities to carry out the
    activities described in subsection (c) with respect to direct support
    workers.
        (b) Applications; Award Basis.--
                (1) Applications.--
                        (A) In general.--An eligible entity seeking a grant
                    under subsection (a) shall submit to the Secretary an
                    application at such time, in such manner, and
                    containing such information as the Secretary, in
                    coordination with the Secretary of Health and Human
                    Services acting through the Administrator of the
                    Administration for Community Living, may require.
                        (B) Contents.--Each application under subparagraph
                    (A) shall include--
                                (i) a description of the type or types of
                            direct support workers the entity plans to
                            serve through the activities supported by the
                            grant;
                                (ii) a description of the one or more
                            eligible entities collaborating to carry out
                            the activities described in subsection (c); and
                                (iii) an assurance that--
                                        (I) the eligible entity will
                                    consult on the development and
                                    implementation of the grant, with
                                    direct support workers, their
                                    representatives, and recipients of
                                    direct care services and their
                                    families; and
                                        (II) the eligible entity will
                                    consult on the implementation of the
                                    grant, or coordinate the activities of
                                    the grant, with the agencies in the
                                    State that are responsible for
                                    developmental disability services,
                                    aging, education, workforce
                                    development, and Medicaid, to the
                                    extent that each such entity is not the
                                    eligible entity.
                (2) Duration of grants.--A grant awarded under this section
            shall be for a period of 3 years, and may be renewed. The
            Secretary, in coordination with the Secretary of Health and
            Human Services acting through the Administrator of the
            Administration for Community Living, shall award grants
            (including any renewals) under this section in 3-year cycles
            subject to the limits set forth in subsection (a).
        (c) Use of Funds.--
                (1) Required use of funds.--Each eligible entity receiving
            a grant under subsection (a) shall use the grant funds to
            provide competitive wages, benefits, and other supportive
            services, including transportation, child care, dependent care,
            workplace accommodations, and workplace health and safety
            protections, to the direct support workers served by the grant
            that are necessary to enable such workers to participate in the
            activities supported by the grant.
                (2) Additional activities.--In addition to the requirement
            described in paragraph (1), each eligible entity receiving a
            grant under subsection (a) shall use the grant funds for one or
            more of the following activities:
                        (A) Developing and implementing a strategy for the
                    recruitment of direct support workers.
                        (B) Developing and implementing a strategy for the
                    retention of direct support workers using evidence-
                    based best practices, such as providing mentoring to
                    such workers, including a strategy that can also
                    support family caregivers.
                        (C) Developing or implementing an education and
                    training program for the direct support workers served
                    by the grant, which shall include--
                                (i) education and training on--
                                        (I) the rights of direct support
                                    workers under applicable Federal,
                                    State, or local employment law on--
                                                (aa) safe working
                                            conditions, including under
                                            section 5 of the Occupational
                                            Safety and Health Act of 1970
                                            (29 U.S.C. 654); and
                                                (bb) forming, joining, or
                                            assisting a labor organization,
                                            including under sections 7 and
                                            8 of the National Labor
                                            Relations Act (29 U.S.C. 157,
                                            158); and
                                        (II) relevant Federal and State
                                    laws (including regulations) on the
                                    provision of home and community-based
                                    services; and
                                (ii) providing a progressively increasing,
                            clearly defined schedule of hourly wages to be
                            paid to each direct support worker served by
                            the grant for each hour the worker spends on
                            education or training provided through the
                            program described in this subparagraph, with a
                            schedule of hourly wages that--
                                        (I) is consistent with measurable
                                    skill gains or attainment of a
                                    recognized postsecondary credential
                                    received as a result of participation
                                    in or completion of such education or
                                    training program; and
                                        (II) ensures that each such worker
                                    is compensated for each hour the worker
                                    spends on education or training through
                                    such program at an entry rate that is
                                    not less than the greater of the
                                    applicable minimum wage required by
                                    other applicable Federal, State, or
                                    local law, or a collective bargaining
                                    agreement;
                                (iii) developing and implementing a
                            strategy for the retention and career
                            advancement of the direct support workers
                            served by the grant, including providing career
                            planning for the direct support workers served
                            by the grant to support the identification of
                            advancement opportunities, and career pathways
                            in the direct care or home care sectors; and
                                (iv) using evidence-based models and
                            standards for achievement for the attainment of
                            any associated recognized postsecondary
                            credentials, which include--
                                        (I) supporting opportunities to
                                    participate in pre-apprenticeship or
                                    registered apprenticeship programs,
                                    work-based learning, or on-the-job
                                    training;
                                        (II) providing on-the-job
                                    supervision or mentoring to support the
                                    development of related skills and
                                    competencies throughout completion of
                                    such credentials; and
                                        (III) training on the in-demand
                                    skills and competencies of direct
                                    support workers served by the grant,
                                    including the provision of culturally
                                    competent and disability competent
                                    supports and services.
        (d) Supplement and Not Supplant.--An eligible entity receiving a
    grant under this section shall use such grant only to supplement, and
    not supplant, the amount of funds that, in the absence of such grant,
    would be available to the eligible entity to address the recruitment,
    education and training, retention, or career advancement of direct
    support workers in the State served by the grant.

           PART 5--DEPARTMENT OF LABOR INSPECTOR GENERAL AND PROGRAM
                             ADMINISTRATION FUNDING

    SEC. 22401. DEPARTMENT OF LABOR INSPECTOR GENERAL.

        In addition to amounts otherwise available, there is appropriated
    to the Office of Inspector General of the Department of Labor for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $40,000,000, to remain available until expended, for
    salaries and expenses necessary for oversight, investigations, and
    audits of programs, grants, and projects of the Department of Labor
    funded under this subtitle and subtitle B of this title.

    SEC. 22402. PROGRAM ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Labor for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $90,000,000, to remain
    available until September 30, 2029, for program administration within
    the Department of Labor for salaries and expenses necessary to
    implement part 1 (other than section 22007), and parts 3 and 4, of this
    subtitle.

             Subtitle D--Child Care and Universal Pre-kindergarten

    SEC. 23001. BIRTH THROUGH FIVE CHILD CARE AND EARLY LEARNING
                  ENTITLEMENT.

        (a) Child Care Definitions.--The definitions in section 658P of the
    Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858n)
    shall apply to this section, except as provided in subsection (b) and
    as otherwise specified.
        (b) Additional Definitions.--In this section:
                (1) Child care certificate.--
                        (A) In general.--The term ``child care
                    certificate'' means a certificate (that may be a check
                    or other disbursement) that is issued by a State,
                    Tribal, territorial, or local government under this
                    section directly to a parent who shall use such
                    certificate only as payment for child care services or
                    as a deposit for child care services if such a deposit
                    is required of other children being cared for by the
                    provider.
                        (B) Rule.--Nothing in this section shall preclude
                    the use of such certificates for sectarian child care
                    services if freely chosen by the parent. For the
                    purposes of this section, child care certificates shall
                    be considered Federal financial assistance to the
                    provider.
                (2) Child experiencing homelessness.--The term ``child
            experiencing homelessness'' means an individual who is a
            homeless child or youth under section 725 of the McKinney-Vento
            Homeless Assistance Act (42 U.S.C. 11434a).
                (3) Eligible activity.--The term ``eligible activity'',
            with respect to a parent, shall include, at minimum, activities
            consisting of--
                        (A) full-time or part-time employment;
                        (B) self-employment;
                        (C) job search activities;
                        (D) job training;
                        (E) secondary, postsecondary, or adult education,
                    including education through a program of high school
                    classes, a course of study at an institution of higher
                    education, classes towards an equivalent of a high
                    school diploma recognized by State law, or English as a
                    second language classes;
                        (F) health treatment (including mental health and
                    substance use treatment) for a condition that prevents
                    the parent from participating in other eligible
                    activities;
                        (G) activities to prevent child abuse and neglect,
                    or family violence prevention or intervention
                    activities;
                        (H) employment and training activities under the
                    supplemental nutrition assistance program established
                    under section 6(d)(4) the Food and Nutrition Act of
                    2008 (7 U.S.C. 2015(d)(4));
                        (I) employment and training activities under the
                    Workforce Innovation and Opportunity Act;
                        (J) a work activity described in subsection (d) of
                    section 407 of the Social Security Act (42 U.S.C. 607)
                    for which, consistent with clauses (ii) and (iii) of
                    section 402(a)(1)(A) of such Act (42 U.S.C.
                    602(a)(1)(A)), a parent or caretaker is treated as
                    being engaged in work for a month in a fiscal year for
                    purposes of the program of block grants to States for
                    temporary assistance for needy families established
                    under part A of title IV of the Social Security Act;
                    and
                        (K) taking leave under the Family and Medical Leave
                    Act of 1993 (or equivalent provisions for Federal
                    employees), a State or local paid or unpaid leave law,
                    or a program of employer-provided leave.
                (4) Eligible child.--
                        (A) In general.--The term ``eligible child'' means
                    an individual, subject to subsection
                    (g)(1)(C)(i)(III)--
                                (i) who is less than 6 years of age;
                                (ii) who is not yet in kindergarten;
                                (iii) whose family income--
                                        (I) does not exceed 100 percent of
                                    the State median income for a family of
                                    the same size for fiscal year 2022;
                                        (II) does not exceed 125 percent of
                                    such State median income for fiscal
                                    year 2023;
                                        (III) does not exceed 150 percent
                                    of such State median income for fiscal
                                    year 2024; and
                                        (IV) does not exceed 250 percent of
                                    such State median income for each of
                                    the fiscal years 2025 through 2027; and
                                (iv) who--
                                        (I) resides with a parent or
                                    parents who are participating in an
                                    eligible activity;
                                        (II) is included in a population of
                                    vulnerable children identified by the
                                    lead agency involved, which at a
                                    minimum shall include children with
                                    disabilities, infants and toddlers with
                                    disabilities, children experiencing
                                    homelessness, children in foster care,
                                    children in kinship care, and children
                                    who are receiving, or need to receive,
                                    child protective services; or
                                        (III) resides with a parent who is
                                    more than 65 years of age.
                        (B) Expanded eligibility rule for fiscal years 2022
                    through 2024.--
                                (i) In general.--A child who is eligible to
                            receive services under this subparagraph shall
                            be treated as an eligible child for the other
                            provisions of this section.
                                (ii) Rule.--Notwithstanding subparagraph
                            (A)(iii), a State may use the payments under
                            subsection (g)(1) for fiscal year 2022, 2023,
                            or 2024, to provide direct child care services
                            described in subsection (h)(1)(A) to children
                            who meet the requirements of clauses (i), (ii),
                            and (iv) of subparagraph (A) and whose family
                            income exceeds the percentage specified in
                            subparagraph (A)(iii) (but does not exceed 250
                            percent) of State median income for a family of
                            the same size for a given fiscal year, if the
                            State has appropriately prioritized, subject to
                            approval by the Secretary, assistance for such
                            services based on family income.
                                (iii) Variation in cost of living.--In
                            determining eligibility under this
                            subparagraph, the State may take into
                            consideration geographic variation in the cost
                            of living among regions of the State and expand
                            eligibility for children described in clause
                            (ii) in a region of the State based on such
                            variation, subject to approval by the
                            Secretary.
                (5) Eligible child care provider.--
                        (A) In general.--The term ``eligible child care
                    provider'' means a center-based child care provider, a
                    family child care provider, or other provider of child
                    care services for compensation that--
                                (i) is licensed to provide child care
                            services under State law or, in the case of an
                            Indian Tribe or Tribal organization, meets the
                            rules set by the Secretary;
                                (ii) participates in the State's tiered
                            system for measuring the quality of eligible
                            child care providers described in subsection
                            (f)(4)(B), or, in the case of an Indian Tribe
                            or Tribal organization, meets the rules set by
                            the Secretary--
                                        (I) not later than the last day of
                                    the third fiscal year for which the
                                    State receives funds under this
                                    section; and
                                        (II) for the remainder of the
                                    period for which the provider receives
                                    funds under this section; and
                                (iii) satisfies the State and local
                            requirements, including those requirements
                            described in section 658E(c)(2)(I) of the Child
                            Care and Development Block Grant Act of 1990
                            (42 U.S.C. 9858c(c)(2)(I)).
                        (B) Special rule.--A child care provider who is
                    eligible to provide child care services in a State for
                    children receiving assistance under the Child Care and
                    Development Block Grant Act of 1990 on the date the
                    State submits an application for funds under this
                    section, and remains in compliance with any licensing
                    or registration standards, or regulations, of the
                    State, shall be deemed to be an eligible child care
                    provider under this section for 3.5 years after the
                    State first receives funding under this section.
                (6) FMAP.--The term ``FMAP'' has the meaning given the term
            ``Federal medical assistance percentage'' in the first sentence
            of section 1905(b) of the Social Security Act (42 U.S.C.
            1396d(b)).
                (7) Family child care provider.--The term ``family child
            care provider'' means one or more individuals who provide child
            care services, in a private residence other than the residences
            of the children involved, for less than 24 hours per day per
            child, or for 24 hours per day per child due to the nature of
            the work of the parent involved.
                (8) Inclusive care.--The term ``inclusive'', with respect
            to care (including child care), means care provided by an
            eligible child care provider--
                        (A) for whom the percentage of children served by
                    the provider who are children with disabilities or
                    infants or toddlers with disabilities reflects the
                    prevalence of children with disabilities and infants
                    and toddlers with disabilities (whichever the provider
                    serves) among children within the State involved; and
                        (B) that provides care and full participation for
                    children with disabilities and infants and toddlers
                    with disabilities (whichever the provider serves)
                    alongside children who are--
                                (i) not children with disabilities; and
                                (ii) not infants and toddlers with
                            disabilities.
                (9) Infant or toddler.--The term ``infant or toddler''
            means an individual who is less than 3 years of age.
                (10) Infant or toddler with a disability.--The term
            ``infant or toddler with a disability'' has the meaning given
            the term in section 632 of the Individuals with Disabilities
            Education Act (20 U.S.C. 1432).
                (11) Lead agency.--The term ``lead agency'' means the
            agency designated under subsection (e).
                (12) State.--The term ``State'' means any of the 50 States
            and the District of Columbia.
                (13) Territory.--The term ``territory'' means the
            Commonwealth of Puerto Rico, the Virgin Islands of the United
            States, Guam, American Samoa, and the Commonwealth of the
            Northern Mariana Islands.
        (c) Appropriations.--
                (1) States.--
                        (A) State appropriations.--In addition to amounts
                    otherwise available, there is appropriated to the
                    Department of Health and Human Services for fiscal year
                    2022, out of any money in the Treasury not otherwise
                    appropriated--
                                (i)(I) $11,460,000,000, to remain available
                            until September 30, 2027, for States and the
                            Commonwealth of Puerto Rico, to carry out the
                            activities described in subsection (h)(1)(A) in
                            fiscal year 2022;
                                (II) $5,730,000,000, to remain available
                            until September 30, 2027, for States and the
                            Commonwealth of Puerto Rico, to carry out the
                            activities described in subsection (h)(1)(B) in
                            fiscal year 2022;
                                (III) $4,125,600,000, to remain available
                            until September 30, 2027, for States and the
                            Commonwealth of Puerto Rico, to carry out the
                            activities described in subparagraph (A) or (B)
                            of subsection (h)(1), as determined by the
                            State or Commonwealth, in fiscal year 2022; and
                                (IV) $1,604,400,000, to remain available
                            until September 30, 2027, for States and the
                            Commonwealth of Puerto Rico, to carry out the
                            activities described in subparagraph (A), (B),
                            or (C) of subsection (h)(1), as determined by
                            the State or Commonwealth, in fiscal year 2022;
                                (ii)(I) $16,235,000,000, to remain
                            available until September 30, 2027, for States
                            and the Commonwealth of Puerto Rico, to carry
                            out the activities described in subsection
                            (h)(1)(A) in fiscal year 2023;
                                (II) $8,117,500,000, to remain available
                            until September 30, 2027, for States and the
                            Commonwealth of Puerto Rico, to carry out the
                            activities described in subsection (h)(1)(B) in
                            fiscal year 2023;
                                (III) $5,844,600,000, to remain available
                            until September 30, 2027, for States and the
                            Commonwealth of Puerto Rico, to carry out the
                            activities described in subparagraph (A) or (B)
                            of subsection (h)(1), as determined by the
                            State or Commonwealth, in fiscal year 2023; and
                                (IV) $2,272,900,000, to remain available
                            until September 30, 2027, for States and the
                            Commonwealth of Puerto Rico, to carry out the
                            activities described in subparagraph (A), (B),
                            or (C) of subsection (h)(1), as determined by
                            the State or Commonwealth, in fiscal year 2023;
                            and
                                (iii)(I) $20,055,000,000, to remain
                            available until September 30, 2027, for States
                            and the Commonwealth of Puerto Rico, to carry
                            out the activities described in subsection
                            (h)(1)(A) in fiscal year 2024;
                                (II) $10,027,500,000, to remain available
                            until September 30, 2027, for States and the
                            Commonwealth of Puerto Rico, to carry out the
                            activities described in subsection (h)(1)(B) in
                            fiscal year 2024;
                                (III) $7,219,800,000, to remain available
                            until September 30, 2027, for States and the
                            Commonwealth of Puerto Rico, to carry out the
                            activities described in subparagraph (A) or (B)
                            of subsection (h)(1), as determined by the
                            State or Commonwealth, in fiscal year 2024; and
                                (IV) $2,807,700,000, to remain available
                            until September 30, 2027, for States and the
                            Commonwealth of Puerto Rico, to carry out the
                            activities described in subparagraph (A), (B),
                            or (C) of subsection (h)(1), as determined by
                            the State or Commonwealth, in fiscal year 2024.
                        (B) State entitlement.--In addition to amounts
                    otherwise available, there is appropriated to the
                    Department of Health and Human Services, out of any
                    money in the Treasury not otherwise appropriated, such
                    sums as may be necessary for each of fiscal years 2025
                    through 2027, for payments to States, for carrying out
                    this section (other than carrying out activities
                    described in paragraph (4), (5), or (6)).
                (2) Indian tribes and tribal organizations.--
                        (A) Indian tribe and tribal organization
                    appropriations.--In addition to amounts otherwise
                    available, there is appropriated to the Department of
                    Health and Human Services for fiscal year 2022, out of
                    any money in the Treasury not otherwise appropriated,
                    for grants to Indian Tribes and Tribal organizations
                    for the purpose of carrying out the child care program
                    described in this section (other than carrying out
                    activities described in paragraph (4), (5), or (6)),
                    consistent, to the extent practicable as determined by
                    the Secretary, with the requirements applicable to
                    States--
                                (i) $960,000,000, to remain available until
                            September 30, 2027, to carry out the child care
                            program in fiscal year 2022;
                                (ii) $1,360,000,000, to remain available
                            until September 30, 2027, to carry out the
                            child care program in fiscal year 2023; and
                                (iii) $1,680,000,000 to remain available
                            until September 30, 2027, to carry out the
                            child care program in fiscal year 2024.
                        (B) Indian tribe and tribal organization
                    entitlement.--In addition to amounts otherwise
                    available, there is appropriated to the Department of
                    Health and Human Services, out of any money in the
                    Treasury not otherwise appropriated, such sums as may
                    be necessary for each of fiscal years 2025 through
                    2027, for payments to Indian Tribes and Tribal
                    organizations, for the purpose of carrying out the
                    child care program described in this section (other
                    than carrying out activities described in paragraph
                    (4), (5), or (6)), consistent, to the extent
                    practicable as determined by the Secretary, with the
                    requirements applicable to States.
                (3) Territories.--
                        (A) Territory appropriations.--In addition to
                    amounts otherwise available, there is appropriated to
                    the Department of Health and Human Services for fiscal
                    year 2022, out of any money in the Treasury not
                    otherwise appropriated, for grants to Guam, American
                    Samoa, the Commonwealth of the Northern Mariana
                    Islands, and the United States Virgin Islands for the
                    purpose of carrying out the child care program
                    described in this section (other than carrying out
                    activities described in paragraph (4), (5), or (6)),
                    consistent, to the extent practicable as determined by
                    the Secretary, with the requirements applicable to
                    States--
                                (i) $120,000,000, to remain available until
                            September 30, 2027, to carry out the child care
                            program in fiscal year 2022;
                                (ii) $170,000,000, to remain available
                            until September 30, 2027, to carry out the
                            child care program in fiscal year 2023; and
                                (iii) $210,000,000, to remain available
                            until September 30, 2027, to carry out the
                            child care program in fiscal year 2024.
                        (B) Territory entitlement.--In addition to amounts
                    otherwise available, there is appropriated to the
                    Department of Health and Human Services, out of any
                    money in the Treasury not otherwise appropriated, such
                    sums as may be necessary for each of fiscal years 2025
                    through 2027, for payments to territories, for the
                    purpose of carrying out the child care program
                    described in this section (other than carrying out
                    activities described in paragraph (4), (5), or (6)),
                    consistent, to the extent practicable as determined by
                    the Secretary, with the requirements applicable to
                    States.
                (4) Grants to localities.--In addition to amounts otherwise
            available, there is appropriated to the Department of Health
            and Human Services for fiscal year 2022, out of any money in
            the Treasury not otherwise appropriated--
                        (A) $950,000,000, to remain available until
                    September 30, 2027, to carry out the program of grants
                    to localities described in subsection (i)(2) in fiscal
                    year 2023;
                        (B) $950,000,000, to remain available until
                    September 30, 2027, to carry out the program of grants
                    to localities described in subsection (i)(2) in fiscal
                    year 2024;
                        (C) $950,000,000, to remain available until
                    September 30, 2027, to carry out the program of grants
                    to localities described in subsection (i)(2) in fiscal
                    year 2025;
                        (D) $950,000,000, to remain available until
                    September 30, 2027, to carry out the program of grants
                    to localities described in subsection (i)(2) in fiscal
                    year 2026; and
                        (E) $950,000,000, to remain available until
                    September 30, 2027, to carry out the program of grants
                    to localities described in subsection (i)(2) in fiscal
                    year 2027.
                (5) Head start expansion in nonparticipating states.--In
            addition to amounts otherwise available, there is appropriated
            to the Department of Health and Human Services for fiscal year
            2022, out of any money in the Treasury not otherwise
            appropriated--
                        (A) $2,850,000,000, to remain available until
                    September 30, 2027, to carry out the program of awards
                    to Head Start agencies described in subsection (i)(3)
                    in fiscal year 2023;
                        (B) $2,850,000,000, to remain available until
                    September 30, 2027, to carry out the program of awards
                    to Head Start agencies described in subsection (i)(3)
                    in fiscal year 2024;
                        (C) $2,850,000,000, to remain available until
                    September 30, 2027, to carry out the program of awards
                    to Head Start agencies described in subsection (i)(3)
                    in fiscal year 2025;
                        (D) $2,850,000,000, to remain available until
                    September 30, 2027, to carry out the program of awards
                    to Head Start agencies described in subsection (i)(3)
                    in fiscal year 2026; and
                        (E) $2,850,000,000, to remain available until
                    September 30, 2027, to carry out the program of awards
                    to Head Start agencies described in subsection (i)(3)
                    in fiscal year 2027.
                (6) Federal administration.--
                        (A) Fiscal years 2022 through 2025.--In addition to
                    amounts otherwise available, there is appropriated to
                    the Department of Health and Human Services for fiscal
                    year 2022, out of any money in the Treasury not
                    otherwise appropriated--
                                (i) $130,000,000, to remain available until
                            September 30, 2027, to carry out subsections
                            (k) and (l) in fiscal year 2022;
                                (ii) $130,000,000, to remain available
                            until September 30, 2027, to carry out
                            subsections (k) and (l) in fiscal year 2023;
                                (iii) $130,000,000, to remain available
                            until September 30, 2027, to carry out
                            subsections (k) and (l) in fiscal year 2024;
                            and
                                (iv) $130,000,000, to remain available
                            until September 30, 2027, to carry out
                            subsections (k) and (l) in fiscal year 2025.
                        (B) Fiscal years 2026 through 2027.--In addition to
                    amounts otherwise available, there is appropriated to
                    the Department of Health and Human Services, out of any
                    money in the Treasury not otherwise appropriated, for
                    each of fiscal years 2026 and 2027, an amount equal to
                    1.06 percent of the prior year's appropriation under
                    paragraph (1)(B), to carry out subsections (k) and (l).
        (d) Establishment of Birth Through Five Child Care and Early
    Learning Entitlement Program.--
                (1) In general.--The Secretary is authorized to administer
            a child care and early learning entitlement program under which
            an eligible child, in a State, territory, or Indian Tribe, or
            served by a Tribal organization, with an approved application
            under subsection (f) or (g), shall be provided an opportunity
            to obtain high-quality child care services, subject to the
            requirements of this section.
                (2) Assistance for every eligible child.--Beginning on
            October 1, 2024, every child who applies for assistance under
            this section, who is in a State with an approved application
            under subsection (g), or in a territory or Indian Tribe or
            served by a Tribal organization with an approved application
            under subsection (f), and who is determined, by a lead agency
            (or other entity designated by a lead agency) for the State,
            territory, Indian Tribe, or Tribal organization involved,
            following standards and procedures established by the Secretary
            by rule, to be an eligible child, shall be offered assistance
            for direct child care services in accordance with and subject
            to the requirements and limitations of this section.
        (e) Lead Agency.--The Governor of a State or the head of a
    territory or Indian Tribe, desiring for the State, territory, or Indian
    tribe or a related tribal organization to receive a payment under this
    section, shall designate a lead agency (such as a State agency or joint
    interagency office) to administer the child care program carried out
    under this section.
        (f) Applications and State Plans.--
                (1) Application.--To be eligible to receive assistance
            under this section, a State shall prepare and submit to the
            Secretary for approval an application containing a State plan
            that--
                        (A) for a transitional State plan, meets the
                    requirements under paragraph (3) and contains such
                    information as the Secretary may require, to
                    demonstrate the State will meet the requirements of
                    this section; and
                        (B) for a full State plan, meets the requirements
                    under paragraph (4) and contains that information.
                (2) Period covered by plan.--A State plan contained in the
            application shall be designed to be implemented--
                        (A) for a transitional State plan, during a period
                    of not more than 3 years; and
                        (B) for a full State plan, during a period of not
                    more than 3 years.
                (3) Requirements for transitional state plans.--For a
            period of not more than 3 years following the date of enactment
            of this Act, the Secretary shall award funds under this section
            to States with an approved application that contains a
            transitional State plan, submitted under paragraph (1)(A) at
            such time, in such manner, and containing such information as
            the Secretary shall require, including, at a minimum--
                        (A) an assurance that the State will submit a State
                    plan under paragraph (4); and
                        (B) a description of how the funds received by the
                    State under this section will be spent to expand access
                    to assistance for direct child care services and
                    increase the supply and quality of child care providers
                    within the State, in alignment with the requirements of
                    this section.
                (4) Requirements for full state plans.--The Secretary shall
            award funds under this section to States with an approved
            application that contains a full State plan, submitted under
            paragraph (1)(B), at such time, in such manner, and containing
            such information as the Secretary shall by rule require,
            including, at a minimum, the following:
                        (A) Payment rates and cost estimation.--
                                (i) Payment rates.--The State plan shall
                            certify that payment rates for the provision of
                            direct child care services for which assistance
                            is provided in accordance with this section for
                            the period covered by the plan, within 3 years
                            after the State first receives funds under this
                            section--
                                        (I) will be sufficient to meet the
                                    cost of child care, and set in
                                    accordance with a cost estimation model
                                    or cost study described in clause (ii)
                                    that is approved by the Secretary; and
                                        (II) will correspond to differences
                                    in quality (including improved quality)
                                    based on the State's tiered system for
                                    measuring the quality of eligible child
                                    care providers described in
                                    subparagraph (B).
                                (ii) Cost estimation.--Such State plan
                            shall--
                                        (I) demonstrate that the State has,
                                    after consulting with relevant entities
                                    and stakeholders, developed and uses a
                                    statistically valid and reliable cost
                                    estimation model or cost study for the
                                    payment rates for direct child care
                                    services in the State that reflect
                                    rates for providers at each of the
                                    tiers of the State's tiered system for
                                    measuring the quality of eligible child
                                    care providers described in
                                    subparagraph (B), and variations in the
                                    cost of direct child care services by
                                    geographic area, type of provider, and
                                    age of child, and the additional costs
                                    associated with providing inclusive
                                    care;
                                        (II) certify that the State's
                                    payment rates for direct child care
                                    services for which assistance is
                                    provided in accordance with this
                                    section--
                                                (aa) are set in accordance
                                            with the most recent estimates
                                            from the most recent cost
                                            estimation model or cost study
                                            under subclause (I), so that
                                            providers at each tier of the
                                            tiered system for measuring
                                            provider quality described in
                                            subparagraph (B) receive a
                                            payment that is sufficient to
                                            meet the requirements of such
                                            tier;
                                                (bb) are set so as to
                                            provide payments to providers
                                            not at the top tier of the
                                            tiered system that are
                                            sufficient to enable the
                                            providers to increase quality
                                            to meet the requirements for
                                            the next tier;
                                                (cc) ensure adequate wages
                                            for staff of child care
                                            providers providing such direct
                                            child care services that--

                                                        (AA) at a minimum,
                                                    provide a living wage
                                                    for all staff of such
                                                    child care providers;
                                                    and

                                                        (BB) are equivalent
                                                    to wages for elementary
                                                    educators with similar
                                                    credentials and
                                                    experience in the
                                                    State; and

                                                (dd) are adjusted on an
                                            annual basis for cost of living
                                            increases to ensure those
                                            payment rates remain sufficient
                                            to meet the requirements of
                                            this section; and
                                        (III) certify that the State will
                                    update, not less often than once every
                                    3 years, the cost estimation model or
                                    cost study described in subclause (I).
                                (iii) Payment practices.--Such State plan
                            shall include an assurance that the State will
                            implement payment practices that support the
                            fixed costs of providing direct child care
                            services.
                        (B) Tiered system for measuring the quality of
                    eligible child care providers.--Such State plan shall
                    certify that the State has implemented, or assure that
                    the State will implement within 3 years after first
                    receiving funds under this section, a tiered system for
                    measuring the quality of eligible child care providers
                    who provide child care services for which assistance is
                    made available under this section. Such tiered system
                    shall--
                                (i) include a set of standards, for
                            determining the tier of quality of a child care
                            provider, that--
                                        (I) uses standards for a highest
                                    tier that at a minimum are equivalent
                                    to Head Start program performance
                                    standards described in section
                                    641A(a)(1)(B) of the Head Start Act (42
                                    U.S.C. 9836a(a)(1)(B)) or other
                                    equivalent evidence-based standards
                                    approved by the Secretary; and
                                        (II) includes quality indicators
                                    and thresholds that are appropriate for
                                    child development in different types of
                                    child care provider settings, including
                                    child care centers and the settings of
                                    family child care providers, and are
                                    appropriate for providers serving
                                    different age groups (including mixed
                                    age groups) of children;
                                (ii) include a different set of standards
                            that includes indicators, when appropriate, for
                            care during nontraditional hours of operation;
                            and
                                (iii) provide for sufficient resources and
                            supports for child care providers at tiers
                            lower than the highest tier to facilitate
                            progression toward meeting higher quality
                            standards.
                        (C) Achieving high quality for all children.--Such
                    State plan shall certify the State has implemented, or
                    will implement within 3 years after first receiving
                    funds under this section, policies and financing
                    practices that will ensure all eligible children can
                    choose to attend child care at the highest quality tier
                    within 6 years after the date of enactment of this Act.
                        (D) Compensation.--Such plan shall provide a
                    certification that the State has or will have within 3
                    years after first receiving funds under this section, a
                    wage ladder for staff of eligible child care providers
                    receiving assistance under this section, including a
                    certification that wages for such staff, at a minimum,
                    will meet the requirements of subparagraph
                    (A)(ii)(II)(cc).
                        (E) Sliding fee scale for copayments.--
                                (i) In general.--Except as provided in
                            clause (ii)(I), the State plan shall provide an
                            assurance that the State will for the period
                            covered by the plan use a sliding fee scale
                            described in clause (ii) to determine a
                            copayment for a family receiving assistance
                            under this section (or, for a family receiving
                            part-time care, a reduced copayment that is the
                            proportionate amount of the full copayment).
                                (ii) Sliding fee scale.--A full copayment
                            described in clause (i) shall use a sliding fee
                            scale that provides that, for a family with a
                            family income--
                                        (I) of not more than 75 percent of
                                    State median income for a family of the
                                    same size, the family shall not pay a
                                    copayment, toward the cost of the child
                                    care involved for all eligible children
                                    in the family;
                                        (II) of more than 75 percent but
                                    not more than 100 percent of State
                                    median income for a family of the same
                                    size, the copayment shall be more than
                                    0 but not more than 2 percent of that
                                    family income, toward such cost for all
                                    such children;
                                        (III) of more than 100 percent but
                                    not more than 125 percent of State
                                    median income for a family of the same
                                    size, the copayment shall be more than
                                    2 but not more than 4 percent of that
                                    family income, toward such cost for all
                                    such children;
                                        (IV) of more than 125 percent but
                                    not more than 150 percent of State
                                    median income for a family of the same
                                    size, the copayment shall be more than
                                    4 but not more than 7 percent of that
                                    family income, toward such cost for all
                                    such children; and
                                        (V) of more than 150 percent but
                                    not more than 250 percent of the State
                                    median income for a family of the same
                                    size, the copayment shall be 7 percent
                                    of that family income, toward such cost
                                    for all such children.
                        (F) Prohibition on charging more than copayment.--
                    The State plan shall certify that the State will not
                    permit a child care provider receiving financial
                    assistance under this section to charge, for child care
                    for an eligible child, more than the total of--
                                (i) the financial assistance provided for
                            the child under this section; and
                                (ii) any applicable copayment pursuant to
                            subparagraph (E).
                        (G) Eligibility.--The State plan shall assure that
                    each child who receives assistance under this section
                    will be considered to meet all eligibility requirements
                    for such assistance, and will receive such assistance,
                    for not less than 12 months unless the child has aged
                    out of the program, and the child's eligibility
                    determination and redetermination, including any
                    determination based on the State's definition of
                    eligible activities, shall be implemented in a manner
                    that supports child well-being and reduces barriers to
                    enrollment, including continuity of services.
                        (H) Policies to support access to child care for
                    underserved populations.--The State plan shall
                    demonstrate that the State will prioritize increasing
                    access to, and the quality and the supply of, child
                    care in the State for underserved populations,
                    including at a minimum, low-income children, children
                    in underserved areas, infants and toddlers, children
                    with disabilities and infants and toddlers with
                    disabilities, children who are dual language learners,
                    children experiencing homelessness, children in foster
                    or kinship care, children who receive care during
                    nontraditional hours, and vulnerable children as
                    defined by the lead agency pursuant to subsection
                    (b)(4)(A)(iv)(II).
                        (I) Policies.--The State plan shall include a
                    certification that the State will apply, under this
                    section, the policies and procedures described in
                    subparagraphs (A), (B), (I), (J), (K)(i), (R), and (U)
                    of section 658E(c)(2) of the Child Care and Development
                    Block Grant Act of 1990 (42 U.S.C. 9858c(c)(2)), and
                    the policies and procedures described in section 658H
                    of such Act (42 U.S.C. 9858f), to child care services
                    provided under this section.
                        (J) Licensing.--The State plan shall demonstrate
                    that the State has consulted or will consult with
                    organizations (including labor organizations)
                    representing child care directors, teachers, or other
                    staff, early childhood education and development
                    experts, and families to develop, within 2.5 years
                    after first receiving funds under this section,
                    licensing standards appropriate for child care
                    providers and a pathway to such licensure that is
                    available to and appropriate for child care providers
                    in a variety of settings, that will offer providers
                    eligible under the Child Care and Development Block
                    Grant Act of 1990 a reasonable pathway to become
                    eligible providers under this section, and that will
                    assure an adequate supply of child care. Such plan
                    shall describe the timeline the State will use to
                    ensure sufficient time for providers described in
                    subsection (b)(5)(B) to comply with such licensing
                    standards in order to remain eligible providers after
                    3.5 years after the State first receives funding under
                    this section.
        (g) Payments.--
                (1) Payments for fiscal years 2022 through 2024.--
                        (A) Definitions.--For purposes of this paragraph--
                                (i) the term ``State'' means the 50 States,
                            the District of Columbia, and the Commonwealth
                            of Puerto Rico; and
                                (ii) the term ``territory'' means Guam,
                            American Samoa, the Commonwealth of the
                            Northern Mariana Islands, and the United States
                            Virgin Islands.
                        (B) Allotments.--For each of fiscal years 2022
                    through 2024, the Secretary shall, from the amount
                    appropriated under subsection (c)(1)(A) for such fiscal
                    year, make allotments to each State with an application
                    approved under subsection (f) in the same manner as the
                    Secretary makes such allotments using the formula under
                    section 658O(b) of the Child Care and Development Block
                    Grant Act of 1990 (42 U.S.C. 9858m(b)).
                        (C) Payments.--
                                (i) Indian tribes and tribal
                            organizations.--
                                        (I) In general.--For each of fiscal
                                    years 2022 through 2024, from the
                                    amount appropriated for Indian Tribes
                                    and Tribal organizations under
                                    subsection (c)(2)(A), the Secretary
                                    shall make payments to Indian Tribes
                                    and Tribal organizations with an
                                    application approved under subclause
                                    (II), and the Tribes and Tribal
                                    organizations shall be entitled to such
                                    payments for the purpose of carrying
                                    out the child care program described in
                                    this section, consistent, to the extent
                                    practicable as determined by the
                                    Secretary, with the requirements
                                    applicable to States.
                                        (II) Applications.--An Indian Tribe
                                    or Tribal organization seeking a
                                    payment under this clause shall submit
                                    an application to the Secretary at such
                                    time, in such manner, and containing
                                    such information as the Secretary may
                                    specify, including an agreement to
                                    provide reports under subsection
                                    (j)(7).
                                        (III) Special rule.--The Secretary
                                    shall determine eligibility criteria
                                    for children from Indian tribes who are
                                    less than 6 years of age and not yet in
                                    kindergarten, which eligibility
                                    criteria shall not be more stringent
                                    than the eligibility criteria under
                                    subsection (b)(4)(A).
                                (ii) Territories.--
                                        (I) In general.--For each of fiscal
                                    years 2022 through 2024, from the
                                    amount appropriated for territories
                                    under subsection (c)(3)(A), the
                                    Secretary shall make payments to the
                                    territories with an application
                                    approved under subclause (II), and the
                                    territories shall be entitled to such
                                    payments, for the purpose of carrying
                                    out the child care program described in
                                    this section, consistent, to the extent
                                    practicable as determined by the
                                    Secretary, with the requirements
                                    applicable to States.
                                        (II) Applications.--A territory
                                    seeking a payment under this clause
                                    shall submit an application to the
                                    Secretary at such time, in such manner,
                                    and containing such information as the
                                    Secretary may specify, including an
                                    agreement to provide reports under
                                    subsection (j)(7).
                                (iii) States.--For each of fiscal years
                            2022 through 2024, each State that has an
                            application approved under subsection (f) shall
                            be entitled to a payment under this clause in
                            the amount equal to its allotment under
                            subparagraph (B) for such fiscal year.
                        (D) Authorities.--
                                (i) Fiscal years 2022 through 2024.--
                            Notwithstanding any other provision of this
                            paragraph, for each of fiscal years 2022
                            through 2024, the Secretary shall have the
                            authority--
                                        (I) to reallot funds that were
                                    allotted under subparagraph (B) from
                                    any State without an approved
                                    application under subsection (f) by the
                                    date required by the Secretary, to
                                    States with an approved application
                                    under that subsection; and
                                        (II) to reallot any amounts
                                    available for payments under
                                    subparagraph (C) that the Secretary
                                    elected to allot for--
                                                (aa) an Indian Tribe or
                                            Tribal organization without an
                                            approved application under
                                            subparagraph (C)(i)(II) by the
                                            date required by the Secretary,
                                            to Tribes or Tribal
                                            organizations with such an
                                            approved application; and
                                                (bb) any territory without
                                            an approved application under
                                            subparagraph (C)(ii)(II) by the
                                            date required by the Secretary,
                                            to territories with such an
                                            approved application.
                                (ii) Fiscal year 2025.--Notwithstanding any
                            other provision of this section, on October 1,
                            2024, the Secretary shall have the authority to
                            reallot funds from payments made under
                            subparagraph (C) that are unobligated on such
                            date, to any entity without such unobligated
                            funds that is a State with an approved
                            application under subsection (f), an Indian
                            Tribe or Tribal organization with an approved
                            application under subparagraph (C)(i)(II), or a
                            territory with an approved application under
                            subparagraph (C)(ii)(II), to carry out the
                            purposes of this section.
                (2) Payments for fiscal years 2025 through 2027.--
                        (A) In general.--For each of fiscal years 2025
                    through 2027:
                                (i) Child care assistance for eligible
                            children.--
                                        (I) In general.--The Secretary
                                    shall pay to each State with an
                                    approved application under subsection
                                    (f), and that State shall be entitled
                                    to, an amount for each quarter equal to
                                    95.440 percent of expenditures (which
                                    shall be the Federal share of such
                                    expenditures) in the quarter for direct
                                    child care services described under
                                    subsection (h)(2)(B) for eligible
                                    children.
                                        (II) Exception.--Funds reserved
                                    from the total under subsection
                                    (h)(2)(C) shall be subject to clause
                                    (ii).
                                        (III) Prohibition.--Activities
                                    described in clause (ii) and clause
                                    (iii) may not be included in the cost
                                    of direct child care services described
                                    in this clause.
                                (ii) Activities to improve the quality and
                            supply of child care services.--The Secretary
                            shall pay to each State with such an approved
                            application, and that State shall be entitled
                            to, an amount equal to the product of 1.06045
                            and the FMAP of expenditures (which product
                            shall be the Federal share of such
                            expenditures) to carry out activities to
                            improve the quality and supply of child care
                            services under subsection (h)(2)(C) subject to
                            the limit specified in clause (i) of such
                            subsection.
                                (iii) Administration.--The Secretary shall
                            pay to each State with such an approved
                            application, and that State shall be entitled
                            to, an amount equal to 53.022 percent of
                            expenditures (which shall be the Federal share
                            of such expenditures) for the costs of
                            administration incurred by the State--
                                        (I) which shall include costs
                                    incurred by the State in carrying out
                                    the child care program established in
                                    this section; and
                                        (II) which may include, at the
                                    option of the State, costs associated
                                    with carrying out requirements,
                                    policies, and procedures described in
                                    section 658H of the Child Care and
                                    Development Block Grant Act of 1990 (42
                                    U.S.C. 9858f).
                        (B) Advance payment; retrospective adjustment.--For
                    each of fiscal years 2025 through 2027, the Secretary
                    shall make payments under this paragraph for a period
                    on the basis of advance estimates of expenditures
                    submitted by the State and such other investigation as
                    the Secretary may find necessary, and shall reduce or
                    increase the payments as necessary to adjust for any
                    overpayment or underpayment for previous periods. No
                    interest shall be charged or paid on any amount due
                    because of an overpayment or underpayment for previous
                    periods.
                        (C) Territories and tribes.--For each of fiscal
                    years 2025 through 2027, from the amounts appropriated
                    under paragraph (2)(B) or (3)(B) of subsection (c) the
                    Secretary shall make payments to territories, and
                    Indian Tribes and Tribal organizations, as the case may
                    be, with applications submitted as described in
                    paragraph (1), and approved by the Secretary for the
                    purpose of carrying out the child care program
                    described in this section, consistent, to the extent
                    practicable as determined by the Secretary (subject to
                    subsection (d)(2)), with the requirements applicable to
                    States. The Secretary shall make the payments to such
                    territories, Indian Tribes, and Tribal organizations on
                    the basis of their relative need. Each entity that is
                    such a territory, Indian Tribe, or Tribal organization
                    shall be entitled to such a payment as may be necessary
                    to carry out the activities described in subsection
                    (h)(2), and to pay for the costs of administration
                    incurred by the entity, which shall include costs
                    incurred by the entity in carrying out the child care
                    program, and which may include, at the option of the
                    entity, costs associated with carrying out
                    requirements, policies, and procedures described in
                    section 658H of the Child Care and Development Block
                    Grant Act of 1990.
        (h) Use of Funds.--
                (1) Use of funds for fiscal years 2022 through 2024.--For
            each of fiscal years 2022 through 2024, a State (as defined in
            subsection (g)(1)) that receives a payment under subsection
            (g)(1) shall use such payment for--
                        (A) assistance for direct child care services,
                    which shall consist only of--
                                (i) assistance for direct child care
                            services for eligible children through grants
                            and contracts, and child care certificates;
                                (ii) increasing child care provider payment
                            rates to support the cost of providing high-
                            quality direct child care services, including
                            rates sufficient to support increased wages for
                            staff of eligible child care providers; and
                                (iii) waiving or reducing copayments, to
                            ensure that the families of children receiving
                            assistance under this section do not pay more
                            than 7 percent of family income toward the cost
                            of the child care involved for all eligible
                            children in the family;
                        (B) activities described in paragraph (2)(C),
                    without regard to the requirement in clause (i)(I) of
                    such paragraph or to the references to a quality child
                    care amount in such paragraph; and
                        (C) costs of administration incurred by the State,
                    which shall include the costs described in subclause
                    (I) of subsection (g)(2)(A)(iii) and may, at the option
                    of the State, include the costs described in subclause
                    (II) of such subsection.
                (2) Use of funds for fiscal years 2025 through 2027.--
                        (A) In general.--Starting on October 1, 2024, a
                    State shall use amounts provided to the State under
                    subsection (g)(2) for direct child care services
                    (provided on a sliding fee scale basis), activities to
                    improve the quality and supply of child care services
                    consistent with paragraph (C), and State administration
                    consistent with subsection (g)(2)(A)(iii).
                        (B) Child care assistance for eligible children.--
                                (i) In general.--For each of fiscal years
                            2025 through 2027, from payments made to the
                            State under subsection (g)(2) for that
                            particular fiscal year, the State shall ensure
                            that parents of eligible children can access
                            direct child care services provided by an
                            eligible child care provider under this section
                            through a grant or contract as described in
                            clause (ii) or a certificate as described in
                            clause (iii).
                                (ii) Grants and contracts.--The State shall
                            award grants or contracts to eligible child
                            care providers, consistent with the
                            requirements under this section, for the
                            provision of child care services for eligible
                            children under this section that, at a
                            minimum--
                                        (I) support providers' operating
                                    expenses to meet and sustain health,
                                    safety, quality, and wage standards
                                    required under this section; and
                                        (II) address underserved
                                    populations described in subsection
                                    (f)(4)(H).
                                (iii) Certificates.--The State shall issue
                            a child care certificate directly to a parent
                            who shall use such certificate only as payment
                            for direct child care services or as a deposit
                            for direct child care services if such a
                            deposit is required of other children being
                            cared for by the provider, consistent with the
                            requirements under this section.
                        (C) Activities to improve the quality and supply of
                    child care services.--
                                (i) Quality child care activities.--
                                        (I) Amount.--For each of fiscal
                                    years 2025 through 2027, from the total
                                    of the payments made to the State for a
                                    particular fiscal year, the State shall
                                    reserve and use a quality child care
                                    amount equal to not less than 5 percent
                                    and not more than 10 percent of the
                                    amount made available to the State
                                    through such payments for the previous
                                    fiscal year.
                                        (II) Use of quality child care
                                    amount.--Each State shall use the
                                    quality child care amount described in
                                    subclause (I) to implement activities
                                    described in this subparagraph to
                                    improve the quality and supply of child
                                    care services by eligible child care
                                    providers, and increase the number of
                                    available slots in the State for child
                                    care services funded under this
                                    section, prioritizing assistance for
                                    child care providers who are in
                                    underserved communities and who are
                                    providing, or are seeking to provide,
                                    child care services for underserved
                                    populations identified in subsection
                                    (f)(4)(H).
                                        (III) Administration.--Activities
                                    funded under this subparagraph may be
                                    administered--
                                                (aa) directly by the lead
                                            agency; or
                                                (bb) through other State
                                            government agencies, local or
                                            regional child care resource
                                            and referral organizations,
                                            community development financial
                                            institutions, other
                                            intermediaries with experience
                                            supporting child care
                                            providers, or other appropriate
                                            entities that enter into a
                                            contract with the State to
                                            provide such assistance.
                                (ii) Quality and supply activities.--
                            Activities funded under the quality child care
                            amount described in clause (i) shall include
                            each of the following:
                                        (I) Startup grants and supply
                                    expansion grants.--
                                                (aa) In general.--From a
                                            portion of the quality child
                                            care amount, a State shall make
                                            startup and supply expansion
                                            grants to support child care
                                            providers who are providing, or
                                            seeking to provide, child care
                                            services to children receiving
                                            assistance under this section,
                                            with priority for providers
                                            providing or seeking to provide
                                            child care in underserved
                                            communities and for underserved
                                            populations identified in
                                            subsection (f)(4)(H), to--

                                                        (AA) support
                                                    startup and expansion
                                                    costs; and

                                                        (BB) assist such
                                                    providers in meeting
                                                    health and safety
                                                    requirements, achieving
                                                    licensure, and meeting
                                                    requirements in the
                                                    State's tiered system
                                                    for measuring the
                                                    quality of eligible
                                                    child care providers.

                                                (bb) Requirement.--As a
                                            condition of receiving a
                                            startup or supply expansion
                                            grant under this subclause, a
                                            child care provider shall
                                            commit to meeting the
                                            requirements of an eligible
                                            provider under this section,
                                            and providing child care
                                            services to children receiving
                                            assistance under this section
                                            on an ongoing basis.
                                        (II) Quality grants.--From a
                                    portion of the quality child care
                                    amount, a State shall provide quality
                                    grants to support eligible child care
                                    providers in providing child care
                                    services to children receiving
                                    assistance under this section to
                                    improve the quality of such providers,
                                    including--
                                                (aa) supporting such
                                            providers in meeting or making
                                            progress toward the
                                            requirements for the highest
                                            tier of the State's tiered
                                            system for measuring the
                                            quality of eligible child care
                                            providers under subsection
                                            (f)(4)(B); and
                                                (bb) supporting such
                                            providers in sustaining child
                                            care quality, including
                                            supporting increased wages for
                                            staff and supporting payment of
                                            fixed costs.
                                        (III) Facilities grants.--
                                                (aa) In general.--From a
                                            portion of the quality child
                                            care amount, a State shall
                                            provide support, including
                                            through awarding facilities
                                            grants, for remodeling,
                                            renovation, or repair of a
                                            building or facility to the
                                            extent permitted under section
                                            658F(b) of the Child Care and
                                            Development Block Grant Act of
                                            1990 (42 U.S.C. 9858).
                                                (bb) Additional uses.--For
                                            fiscal years 2022 through 2024,
                                            and in subsequent years with
                                            approval from the Secretary, a
                                            State may award such facilities
                                            grants for construction,
                                            permanent improvement, or major
                                            renovation of a building or
                                            facility primarily used for
                                            providing direct child care
                                            services, in accordance with
                                            the following:

                                                        (AA) Federal
                                                    interest provisions
                                                    will not apply to the
                                                    renovation or
                                                    rebuilding of
                                                    privately-owned family
                                                    child care homes under
                                                    this subclause.

                                                        (BB) Eligible child
                                                    care providers may not
                                                    use funds for buildings
                                                    or facilities that are
                                                    used primarily for
                                                    sectarian instruction
                                                    or religious worship.

                                                        (CC) The Secretary
                                                    shall develop
                                                    parameters on the use
                                                    of funds under this
                                                    subclause for family
                                                    child care homes.

                                                        (DD) The Secretary
                                                    shall not retain
                                                    Federal interest after
                                                    a period of 10 years in
                                                    any facility built,
                                                    renovated, or repaired
                                                    with funds awarded
                                                    under this subclause.

                                        (IV) Limitation.--For purposes of
                                    subclause (III), the Secretary shall
                                    not--
                                                (aa) enter into any
                                            agreement related to funds for
                                            activities carried out under
                                            subclause (III)--

                                                        (AA) that is for a
                                                    term extending beyond
                                                    September 30, 2031; and

                                                        (BB) under which
                                                    any payment could be
                                                    outlaid after September
                                                    30, 2031; or

                                                (bb) use any other funds
                                            available to the Secretary,
                                            other than funds provided under
                                            this section, to satisfy
                                            obligations initially made for
                                            activities carried out under
                                            subclause (III).
                                        (V) State activities to improve the
                                    quality of child care services.--A
                                    State shall use a portion of the
                                    quality child care amount to improve
                                    the quality of child care services
                                    available for this program, which shall
                                    include--
                                                (aa) supporting the
                                            training and professional
                                            development of the early
                                            childhood workforce, including
                                            supporting degree attainment
                                            and credentialing for early
                                            childhood educators;
                                                (bb) developing,
                                            implementing, or enhancing the
                                            State's tiered system for
                                            measuring the quality of
                                            eligible child care providers
                                            under subsection (f)(4)(B);
                                                (cc) improving the supply
                                            and quality of developmentally
                                            appropriate and inclusive child
                                            care programs and services for
                                            underserved populations
                                            described in subsection
                                            (f)(4)(H);
                                                (dd) improving access to
                                            child care services for
                                            vulnerable children as defined
                                            by the lead agency pursuant to
                                            subsection (b)(4)(A)(iv)(II);
                                            and
                                                (ee) providing outreach and
                                            enrollment support for families
                                            of eligible children.
                                        (VI) Technical assistance.--From a
                                    portion of the quality child care
                                    amount, the State shall provide
                                    technical assistance to increase the
                                    supply and quality of eligible child
                                    care providers who are providing, or
                                    seeking to provide, child care services
                                    to children receiving assistance under
                                    this section, including providing
                                    support to enable providers to achieve
                                    licensure.
        (i) Grants to Localities and Awards to Head Start Programs.--
                (1) Eligible locality defined.--In this subsection, the
            term ``eligible locality'' means a city, county, or other unit
            of general local government.
                (2) Grants to localities.--
                        (A) In general.--The Secretary shall use funds
                    appropriated under subsection (c)(4) to award local
                    Birth Through Five Child Care and Early Learning
                    Grants, in accordance with rules established by the
                    Secretary, to eligible localities located in States
                    that have not received payments under subsection (g).
                    The Secretary shall award the grants to eligible
                    localities in such a State from the allotment made for
                    that State under subparagraph (B).
                        (B) Allotments.--
                                (i) Poverty line defined.--In this
                            subparagraph, the term ``poverty line'' means
                            the poverty line defined and revised as
                            described in section 673 of the Community
                            Services Block Grant Act (42 U.S.C. 9902).
                                (ii) General authority.--For each State
                            described in subparagraph (A), the Secretary
                            shall allot for the State for a fiscal year an
                            amount that bears the same relationship to the
                            funds appropriated under subsection (c)(4) for
                            the fiscal year as the number of children from
                            families with family incomes that are below 200
                            percent of the poverty line, and who are under
                            the age of 6, in the State bears to the total
                            number of all such children in all States
                            described in subparagraph (A).
                        (C) Application.--To receive a grant from the
                    corresponding State allotment under subparagraph (B),
                    an eligible locality shall submit an application to the
                    Secretary at such time, in such manner, and containing
                    such information as the Secretary may require. The
                    requirements for the application shall, to the greatest
                    extent practicable, be consistent with the State plan
                    requirements applicable to States under subsection (f).
                        (D) Requirements.--The Secretary shall specify the
                    requirements for an eligible locality to provide access
                    to child care, which child care requirements shall, to
                    the greatest extent practicable, be consistent with the
                    requirements applicable to States under this section.
                        (E) Recoupment of unused funds.--Notwithstanding
                    any other provision of this section, for each of fiscal
                    years 2023 through 2027, the Secretary shall have the
                    authority to recoup any unused funds allotted under
                    subparagraph (B) for awards under paragraph (3)(A) to
                    Head Start agencies in accordance with paragraph (3).
                (3) Head start expansion in nonparticipating states.--
                        (A) In general.--The Secretary shall use funds
                    appropriated under subsection (c)(5) or recouped under
                    paragraph (2) to make awards to Head Start agencies in
                    a State described in paragraph (2)(A) to carry out the
                    purposes of the Head Start Act in such State.
                        (B) Rule.--For purposes of carrying out the Head
                    Start Act in circumstances not involving awards under
                    this paragraph, funds awarded under subparagraph (A)
                    shall not be included in the calculation of a ``base
                    grant'' as such term is defined in section 640(a)(7)(A)
                    of the Head Start Act (42 U.S.C. 9835(a)(7)(A)).
                        (C) Definition.--In this paragraph, the term ``Head
                    Start agency'' means an entity designated or eligible
                    to be designated as a Head Start agency under section
                    641(a)(1) of the Head Start Act or as an Early Head
                    Start agency (by receiving a grant) under section
                    645A(a) of such Act.
                (4) Priority for serving underserved populations.--In
            making determinations to award a grant or make an award under
            this subsection, the Secretary shall give priority to entities
            serving a high percentage of individuals from underserved
            populations described in subsection (f)(4)(H).
        (j) Program Requirements.--
                (1) Nondiscrimination.--The following provisions of law
            shall apply to any program or activity that receives funds
            provided under this section:
                        (A) Title IX of the Education Amendments of 1972.
                        (B) Title VI of the Civil Rights Act of 1964.
                        (C) Section 504 of the Rehabilitation Act of 1973.
                        (D) The Americans with Disabilities Act of 1990.
                        (E) Section 654 of the Head Start Act.
                (2) Prohibition on additional eligibility requirements.--No
            individual shall be determined, by the Secretary, a State, or
            another recipient of funds under this section, to be ineligible
            for child care services provided under this section, except on
            the basis of eligibility requirements specified in or under
            this section.
                (3) Maintenance of effort.--
                        (A) In general.--A State that receives payments
                    under this section for a fiscal year, in using the
                    funds made available through the payments, shall
                    maintain the expenditures of the State for child care
                    services at the average level of such expenditures by
                    the State for the 3 preceding fiscal years.
                        (B) Counting rule.--State expenditures counted for
                    purposes of meeting the requirement in subparagraph (A)
                    may also be counted for purposes of meeting the
                    requirement to provide a non-Federal share under clause
                    (i), (ii), or (iii), as appropriate, of subsection
                    (g)(2)(A).
                (4) Supplement not supplant.--Funds received under this
            section shall be used to supplement and not supplant other
            Federal, State, and local public funds expended to provide
            child care services in the State on the date of enactment of
            this Act, calculated as the average amount of such Federal,
            State, and local public funds expended for fiscal years 2019,
            2020, and 2021.
                (5) Allowable sources of non-federal share.--For purposes
            of providing the non-Federal share required under subsection
            (g)(2), a State's non-Federal share--
                        (A) for direct child care services described in
                    subsection (g)(2)(A)(i)--
                                (i) shall not include contributions being
                            used as a non-Federal share or match for
                            another Federal award; and
                                (ii) shall be provided from State or local
                            sources, contributions from philanthropy or
                            other private organizations, or a combination
                            of such sources and contributions; and
                        (B) for activities to improve the quality and
                    supply of child care services described in subsection
                    (g)(2)(A)(ii), and administration described in
                    subsection (g)(2)(A)(iii)--
                                (i) shall not include contributions being
                            used as a non-Federal share or match for
                            another Federal award;
                                (ii) shall be provided from State or local
                            sources, contributions from philanthropy or
                            other private organizations, or a combination
                            of such sources and contributions; and
                                (iii) may be in cash or in kind, fairly
                            evaluated, including facilities or property,
                            equipment, or services.
                (6) Information for determinations.--For purposes of
            determinations of participation in an eligible activity, the
            provision of information for such determinations by Federal
            agencies other than the Department of Health and Human Services
            shall not be required.
                (7) Reports.--A State, Indian Tribe, Tribal organization,
            or territory receiving funds under this section shall provide
            to the Secretary such periodic reports, providing a detailed
            accounting of the uses of the funds received under this
            section, as the Secretary may require for the administration of
            this section. The State, Indian Tribe, Tribal organization, or
            territory shall begin to provide the reports beginning not
            later than 60 days after its initial receipt of a payment under
            subsection (g)(1).
        (k) Monitoring and Enforcement.--
                (1) Review of compliance with requirements and state
            plan.--The Secretary shall review and monitor compliance of
            States, territories, Tribal entities, and local entities with
            this section and State compliance with the plan described in
            subsection (f)(4).
                (2) Issuance of rule.--The Secretary shall establish by
            rule procedures for--
                        (A) receiving, processing, and determining the
                    validity of complaints or findings concerning any
                    failure of a State to comply with the State plan or any
                    other requirement of this section;
                        (B) notifying a State when the Secretary has
                    determined there has been a failure by the State to
                    comply with a requirement of this section; and
                        (C) imposing sanctions under this subsection for
                    such a failure.
        (l) Federal Administration.--Using funds reserved under subsection
    (c)(6), the Secretary shall carry out administration of this section,
    shall provide (including through the use of grants or cooperative
    agreements) technical assistance to States, territories, Indian Tribes,
    and Tribal organizations, and shall carry out research, and evaluations
    related to this section.
        (m) Transition Provisions.--
                (1) Treatment of child care and development block grant
            funds.--For each of fiscal years 2025, 2026, and 2027, a State
            receiving assistance under this section shall not use more than
            10 percent of any funds received under the Child Care and
            Development Block Grant Act of 1990 to provide assistance for
            direct child care services to children who are under the age of
            6, are not yet in kindergarten, and are eligible under that
            Act.
                (2) Special rules regarding eligibility.--Any child who is
            less than 6 years of age, is not yet in kindergarten, and is
            receiving assistance under the Child Care and Development Block
            Grant Act of 1990 on the date funding is first allocated to the
            lead agency for the State, territory, Indian Tribe, or Tribal
            organization involved under this section--
                        (A) shall be deemed immediately eligible to receive
                    assistance under this section; and
                        (B) may continue to use the child care provider of
                    the family's choice.
                (3) Transition procedures.--The Secretary is authorized to
            institute procedures for implementing this section, including
            issuing guidance for States receiving funds under subsection
            (g)(1).

    SEC. 23002. UNIVERSAL PRESCHOOL.

        (a) Definitions.--In this section:
                (1) Child experiencing homelessness.--The term ``child
            experiencing homelessness'' means an individual who is a
            homeless child or youth under section 725 of the McKinney-Vento
            Homeless Assistance Act (42 U.S.C. 11434a).
                (2) Child with a disability.--The term ``child with a
            disability'' has the meaning given the term in section 602 of
            the Individuals with Disabilities Education Act (20 U.S.C.
            1401).
                (3) Comprehensive services.--The term ``comprehensive
            services'' means services that are provided to low-income
            children and their families, and that are health, educational,
            nutritional, social, and other services that are determined,
            based on family needs assessments, to be necessary, within the
            meaning of section 636 of the Head Start Act (42 U.S.C. 9831).
                (4) Dual language learner.--The term ``dual language
            learner'' means a child who is learning 2 or more languages at
            the same time, or a child who is learning a second language
            while continuing to develop the child's first language.
                (5) Eligible child.--The term ``eligible child'' means a
            child who is age 3 or 4, on the date established by the
            applicable local educational agency for kindergarten entry.
                (6) Eligible provider.--The term ``eligible provider''
            means--
                        (A) a local educational agency, acting alone or in
                    a consortium or in collaboration with an educational
                    service agency (as defined in section 8101 of the
                    Elementary and Secondary Education Act of 1965 (20
                    U.S.C. 7801)), that is licensed by the State or meets
                    comparable health and safety standards;
                        (B) a Head Start agency or delegate agency funded
                    under the Head Start Act;
                        (C) a licensed center-based child care provider,
                    licensed family child care provider, or community- or
                    neighborhood-based network of licensed family child
                    care providers; or
                        (D) a consortium of entities described in any of
                    subparagraphs (A), (B), and (C).
                (7) Head start agency.--The term ``Head Start agency'', as
            used in paragraph (6)(B), or subsection (c)(5)(D) or (f)(1),
            means an entity designated as a Head Start agency under section
            641(a)(1) of the Head Start Act or as an Early Head Start
            agency (by receiving a grant) under section 645A(a) of such
            Act.
                (8) Indian tribe.--The term ``Indian Tribe'' has the
            meaning given the term in section 4 of the Indian Self-
            Determination and Education Assistance Act (25 U.S.C. 5304).
                (9) Local educational agency.--The term ``local educational
            agency'' has the meaning given the term in section 8101 of the
            Elementary and Secondary Education Act of 1965 (20 U.S.C.
            7801).
                (10) Poverty line.--The term ``poverty line'' means the
            poverty line defined and revised as described in section 673 of
            the Community Services Block Grant Act (42 U.S.C. 9902).
                (11) Secretary.--The term ``Secretary'' means the Secretary
            of Health and Human Services.
                (12) State.--The term ``State'' means each of the several
            States and the District of Columbia.
                (13) Territory.--The term ``territory'' means each of the
            Commonwealth of Puerto Rico, the United States Virgin Islands,
            Guam, American Samoa, and the Commonwealth of the Northern
            Mariana Islands.
                (14) Tribal organization.--The term ``Tribal organization''
            has the meaning given the term ``tribal organization'' in
            section 658P of the Child Care and Development Block Grant Act
            of 1990 (42 U.S.C. 9858n).
        (b) Universal Preschool.--
                (1) Appropriations for states.--
                        (A) In general.--In addition to amounts otherwise
                    available, there is appropriated to the Department of
                    Health and Human Services for fiscal year 2022, out of
                    any money in the Treasury not otherwise appropriated--
                                (i) $4,000,000,000, to remain available
                            until September 30, 2027, for payments to
                            States, for carrying out this section (except
                            provisions and activities covered by paragraph
                            (2)) in fiscal year 2022;
                                (ii) $6,000,000,000, to remain available
                            until September 30, 2027, for payments to
                            States, for carrying out this section (except
                            provisions and activities covered by paragraph
                            (2)) in fiscal year 2023; and
                                (iii) $8,000,000,000, to remain available
                            until September 30, 2027, for payments to
                            States, for carrying out this section (except
                            provisions and activities covered by paragraph
                            (2)) in fiscal year 2024.
                        (B) Additional appropriations.--In addition to
                    amounts otherwise available, there is appropriated to
                    the Department of Health and Human Services, out of any
                    money in the Treasury not otherwise appropriated, such
                    sums as may be necessary for each of fiscal years 2025
                    through 2027, to remain available for 1 additional
                    fiscal year, for payments to States, for carrying out
                    this section (except provisions and activities covered
                    by paragraph (2)).
                (2) Additional appropriations.--In addition to amounts
            otherwise available, there is appropriated to the Department of
            Health and Human Services for fiscal year 2022, out of any
            money in the Treasury not otherwise appropriated--
                        (A) $2,500,000,000, to remain available until
                    September 30, 2027, for carrying out payments to Indian
                    Tribes and Tribal organizations for activities
                    described in this section;
                        (B) $1,000,000,000, to remain available until
                    September 30, 2027, for carrying out payments to the
                    territories, to be distributed among the territories on
                    the basis of their relative need, as determined by the
                    Secretary in accordance with the objectives of this
                    section, for activities described in this section;
                        (C) $300,000,000, to remain available until
                    September 30, 2027, for carrying out payments to
                    eligible local entities that serve children in families
                    who are engaged in migrant or seasonal agricultural
                    labor, for activities described in this section;
                        (D)(i) $165,000,000, to remain available until
                    September 30, 2027, for carrying out Federal activities
                    to support the activities funded under this section,
                    including administration, monitoring, technical
                    assistance, and research, in fiscal year 2022;
                        (ii) $200,000,000 to remain available until
                    September 30, 2027, for carrying out Federal activities
                    to support the activities funded under this section,
                    including administration, monitoring, technical
                    assistance, and research, in fiscal year 2023;
                        (iii) $200,000,000, to remain available until
                    September 30, 2027, for carrying out Federal activities
                    to support the activities funded under this section,
                    including administration, monitoring, technical
                    assistance, and research, in fiscal year 2024;
                        (iv) $208,000,000, to remain available until
                    September 30, 2027, for carrying out Federal activities
                    to support the activities funded under this section,
                    including administration, monitoring, technical
                    assistance, and research, in fiscal year 2025;
                        (v) $212,000,000, to remain available until
                    September 30, 2027, for carrying out Federal activities
                    to support the activities funded under this section,
                    including administration, monitoring, technical
                    assistance, and research, in fiscal year 2026; and
                        (vi) $216,000,000, to remain available until
                    September 30, 2027, for carrying out Federal activities
                    to support the activities funded under this section,
                    including administration, monitoring, technical
                    assistance, and research, in fiscal year 2027;
                        (E)(i) $2,500,000,000, to remain available until
                    September 30, 2027, to improve compensation of Head
                    Start staff consistent with subparagraphs (A)(i) and
                    (B)(viii) of section 640(a)(5) of the Head Start Act
                    (42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
                    of such Act (42 U.S.C. 9848(a)), in fiscal year 2022;
                        (ii) $2,500,000,000, to remain available until
                    September 30, 2027, to improve compensation of Head
                    Start staff consistent with subparagraphs (A)(i) and
                    (B)(viii) of section 640(a)(5) of the Head Start Act
                    (42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
                    of such Act (42 U.S.C. 9848(a)), in fiscal year 2023;
                        (iii) $2,500,000,000, to remain available until
                    September 30, 2027, to improve compensation of Head
                    Start staff consistent with subparagraphs (A)(i) and
                    (B)(viii) of section 640(a)(5) of the Head Start Act
                    (42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
                    of such Act (42 U.S.C. 9848(a)), in fiscal year 2024;
                        (iv) $2,500,000,000, to remain available until
                    September 30, 2027, to improve compensation of Head
                    Start staff consistent with subparagraphs (A)(i) and
                    (B)(viii) of section 640(a)(5) of the Head Start Act
                    (42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
                    of such Act (42 U.S.C. 9848(a)), in fiscal year 2025;
                        (v) $2,500,000,000, to remain available until
                    September 30, 2027, to improve compensation of Head
                    Start staff consistent with subparagraphs (A)(i) and
                    (B)(viii) of section 640(a)(5) of the Head Start Act
                    (42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
                    of such Act (42 U.S.C. 9848(a)), in fiscal year 2026;
                    and
                        (vi) $2,500,000,000, to remain available until
                    September 30, 2027, to improve compensation of Head
                    Start staff consistent with subparagraphs (A)(i) and
                    (B)(viii) of section 640(a)(5) of the Head Start Act
                    (42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
                    of such Act (42 U.S.C. 9848(a)), in fiscal year 2027;
                        (F)(i) $1,900,000,000, to remain available until
                    September 30, 2027, to carry out the program of grants
                    to localities described in subsection (f)(2) in fiscal
                    year 2023;
                        (ii) $1,900,000,000, to remain available until
                    September 30, 2027, to carry out the program of grants
                    to localities described in subsection (f)(2) in fiscal
                    year 2024;
                        (iii) $1,900,000,000, to remain available until
                    September 30, 2027, to carry out the program of grants
                    to localities described in subsection (f)(2) in fiscal
                    year 2025;
                        (iv) $1,900,000,000, to remain available until
                    September 30, 2027, to carry out the program of grants
                    to localities described in subsection (f)(2) in fiscal
                    year 2026; and
                        (v) $1,900,000,000, to remain available until
                    September 30, 2027, to carry out the program of grants
                    to localities described in subsection (f)(2) in fiscal
                    year 2027; and
                        (G)(i) $1,900,000,000, to remain available until
                    September 30, 2027, to carry out the program of awards
                    to Head Start agencies described in subsection (f)(3)
                    in fiscal year 2023;
                        (ii) $1,900,000,000, to remain available until
                    September 30, 2027, to carry out the program of awards
                    to Head Start agencies described in subsection (f)(3)
                    in fiscal year 2024;
                        (iii) $1,900,000,000, to remain available until
                    September 30, 2027, to carry out the program of awards
                    to Head Start agencies described in subsection (f)(3)
                    in fiscal year 2025;
                        (iv) $1,900,000,000, to remain available until
                    September 30, 2027, to carry out the program of awards
                    to Head Start agencies described in subsection (f)(3)
                    in fiscal year 2026; and
                        (v) $1,900,000,000, to remain available until
                    September 30, 2027, to carry out the program of awards
                    to Head Start agencies described in subsection (f)(3)
                    in fiscal year 2027.
        (c) Payments for State Universal Preschool Services.--
                (1) In general.--A State that has submitted, and had
            approved by the Secretary, the State plan described in
            paragraph (5) is entitled to a payment under this subsection.
                (2) Payments to states.--
                        (A) Payments for fiscal years 2022 through 2024.--
                    From amounts made available under subsection (b)(1) for
                    any of fiscal years 2022 through 2024, the Secretary,
                    in collaboration with the Secretary of Education, shall
                    allot for the fiscal year, to each State that has a
                    State plan under paragraph (5) or transitional State
                    plan under paragraph (7) that is approved for a period
                    including that fiscal year, an amount for the purpose
                    of providing grants to eligible providers to provide
                    high-quality preschool, using a formula that
                    considers--
                                (i) the proportion of the number of
                            children who are below the age of 6 and whose
                            families have a family income at or below 200
                            percent of the poverty line for the most recent
                            year for which satisfactory data are available,
                            residing in the State, as compared to the
                            number of such children, who reside in all
                            States with approved plans for the fiscal year
                            for which the allotment is being made; and
                                (ii) the existing Federal preschool
                            investments in the State under the Head Start
                            Act, as of the date of the allotment.
                        (B) Payments for fiscal years 2025 through 2027.--
                                (i) Preschool services.--For each of fiscal
                            years 2025 through 2027, the Secretary shall
                            pay to each State with an approved State plan
                            under paragraph (5), an amount for that year
                            equal to--
                                        (I) 95.440 percent of the State's
                                    expenditures in the year for preschool
                                    services provided under subsection (d),
                                    for fiscal year 2025;
                                        (II) 79.534 percent of the State's
                                    expenditures in the year for such
                                    preschool services, for fiscal year
                                    2026; and
                                        (III) 63.627 percent of the State's
                                    expenditures in the year for such
                                    preschool services, for fiscal year
                                    2027.
                                (ii) State activities.--The Secretary shall
                            pay to each State with an approved State plan
                            under paragraph (5) an amount for a fiscal year
                            equal to 53.022 percent of the amount of the
                            State's expenditures for the activities
                            described in paragraph (3), except that in no
                            case shall a payment for a fiscal year under
                            this clause exceed the amount equal to 10
                            percent of the State's expenditures described
                            in clause (i) for such fiscal year.
                                (iii) Non-federal share.--The remainder of
                            the cost paid by the State for preschool
                            services, that is not provided under clause
                            (i), shall be considered the non-Federal share
                            of the cost of those services. The remainder of
                            the cost paid by the State for State
                            activities, that is not provided under clause
                            (ii), shall be considered the non-Federal share
                            of the cost of those activities.
                                (iv) Advance payment; retrospective
                            adjustment.--The Secretary shall make a payment
                            under clause (i) or (ii) for a year on the
                            basis of advance estimates of expenditures
                            submitted by the State and such other
                            investigation as the Secretary may find
                            necessary, and shall reduce or increase the
                            payment as necessary to adjust for any
                            overpayment or underpayment for a previous
                            year.
                        (C) Authorities.--
                                (i) Fiscal years 2022 through 2024.--
                            Notwithstanding any other provision of this
                            paragraph, for each of fiscal years 2022
                            through 2024, the Secretary shall have the
                            authority to reallot funds that were allotted
                            under subparagraph (A) from any State without
                            an approved application under paragraph (5) by
                            the date required by the Secretary, to States
                            with an approved application under that
                            subsection.
                                (ii) Fiscal year 2025.--Notwithstanding any
                            other provision of this section, on October 1,
                            2024, the Secretary shall have the authority to
                            reallot funds from payments made from
                            allotments under subparagraph (A) that are
                            unobligated on such date, to any State without
                            such unobligated funds that is a State with an
                            approved application under paragraph (5), to
                            carry out the purposes of this section.
                (3) State activities.--A State that receives a payment
            under paragraph (2) shall carry out all of the following
            activities:
                        (A) State administration of the State preschool
                    program described in this section.
                        (B) Supporting a continuous quality improvement
                    system for providers of preschool services
                    participating, or seeking to participate, in the State
                    preschool program, through the use of data,
                    researching, monitoring, training, technical
                    assistance, professional development, and coaching.
                        (C) Providing outreach and enrollment support for
                    families of eligible children.
                        (D) Supporting data systems building.
                        (E) Supporting staff of eligible providers in
                    pursuing credentials and degrees, including
                    baccalaureate degrees.
                        (F) Supporting activities that ensure access to
                    inclusive preschool programs for children with
                    disabilities.
                        (G) Providing age-appropriate transportation
                    services for children, which at a minimum shall include
                    transportation services for children experiencing
                    homelessness and children in foster care.
                        (H) Conducting or updating a statewide needs
                    assessment of access to high-quality preschool
                    services.
                (4) Lead agency.--The Governor of a State desiring for the
            State to receive a payment under this subsection shall
            designate a lead agency (such as a State agency or joint
            interagency office) for the administration of the State's
            preschool program under this section.
                (5) State plan.--In order to be eligible for payments under
            this section, the Governor of a State shall submit a State plan
            to the Secretary for approval by the Secretary, in
            collaboration with the Secretary of Education, at such time, in
            such manner, and containing such information as the Secretary
            shall by rule require, that includes a plan for achieving
            universal, high-quality, free, inclusive, and mixed-delivery
            preschool services. Such plan shall include, at a minimum, each
            of the following:
                        (A) A certification that--
                                (i) the State has in place developmentally
                            appropriate, evidence-based preschool standards
                            that, at a minimum, are as rigorous as the
                            standards specified in subparagraph (B) of
                            section 641A(a)(1) of the Head Start Act (42
                            U.S.C. 9836a(a)(1)) and include program
                            standards for class sizes and ratios; and
                                (ii) the State will coordinate such
                            standards with other early learning standards
                            in the State.
                        (B) An assurance that the State will ensure--
                                (i) all preschool services in the State
                            funded under this section will--
                                        (I) be universally available to all
                                    children in the State without any
                                    additional eligibility requirements;
                                        (II) be high-quality, free, and
                                    inclusive; and
                                        (III) by not later than 1 year
                                    after the State receives such funding,
                                    meet the State's preschool education
                                    standards described in subparagraph
                                    (A); and
                                (ii) that the local preschool programs in
                            the State funded under this section will--
                                        (I) offer programming that meets
                                    the duration requirements of at least
                                    1,020 annual hours;
                                        (II) adopt policies and practices
                                    to conduct outreach and provide
                                    expedited enrollment, including
                                    prioritization, to--
                                                (aa) children experiencing
                                            homelessness (which, in the
                                            case of a child attending a
                                            program provided by an eligible
                                            provider described in
                                            subsection (a)(6)(A), shall
                                            include immediate enrollment
                                            for the child);
                                                (bb) children in foster
                                            care or kinship care;
                                                (cc) children in families
                                            who are engaged in migrant or
                                            seasonal agricultural labor;
                                                (dd) children with
                                            disabilities, including
                                            eligible children who are
                                            served under part C of the
                                            Individuals with Disabilities
                                            Education Act; and
                                                (ee) dual language
                                            learners;
                                        (III) provide for salaries, and set
                                    schedules for salaries, for staff of
                                    providers in the State preschool
                                    program that are equivalent to salaries
                                    of elementary school staff with similar
                                    credentials and experience;
                                        (IV) at a minimum, provide a living
                                    wage for all staff of such providers;
                                    and
                                        (V) require educational
                                    qualifications for teachers in the
                                    preschool program including, at a
                                    minimum, requiring that lead teachers
                                    in the preschool program have a
                                    baccalaureate degree in early childhood
                                    education or a related field by not
                                    later than 6 years after the date on
                                    which the State first receives funds
                                    under this Act, except that--
                                                (aa) subject to item (bb),
                                            the requirements under this
                                            subclause shall not apply to
                                            individuals who were employed
                                            by an eligible provider or
                                            early education program for a
                                            cumulative 3 of the 5 years
                                            immediately preceding the date
                                            of enactment of this Act and
                                            have the necessary content
                                            knowledge and teaching skills
                                            for early childhood educators,
                                            as demonstrated through
                                            measures determined by the
                                            State; and
                                                (bb) nothing in this
                                            section shall require the State
                                            to lessen State requirements
                                            for educational qualifications,
                                            in existence on the date of
                                            enactment of this Act, to serve
                                            as a teacher in a State
                                            preschool program.
                        (C) For States with existing publicly funded State
                    preschool programs (as of the date of submission of the
                    State plan), a description of how the State plans to
                    use funding provided under this section to ensure that
                    such existing programs in the State meet the
                    requirements of this section for a State preschool
                    program.
                        (D) A description of how the State, in establishing
                    and operating the State preschool program supported
                    under this section, will--
                                (i) support a mixed-delivery system for any
                            new slots funded under this section, including
                            by facilitating the participation of Head Start
                            programs and programs offered by licensed child
                            care providers;
                                (ii) ensure the State preschool program
                            does not disrupt the stability of infant and
                            toddler child care throughout the State;
                                (iii) ensure adequate consultation with the
                            State Advisory Council on Early Childhood
                            Education and Care designated or established in
                            section 642B(b)(1)(A)(i) of the Head Start Act
                            (42 U.S.C. 9837b(b)(1)(A)(i)) in the
                            development of its plan, including consultation
                            in how the State intends to distribute slots
                            under clause (v);
                                (iv) partner with Head Start agencies to
                            ensure the full utilization of Head Start
                            programs within the State; and
                                (v) distribute new preschool slots
                            equitably among child care (including family
                            child care) providers, Head Start agencies, and
                            schools within the State.
                        (E) A certification that the State, in operating
                    the program described in this section for a fiscal
                    year--
                                (i) will not reduce the total preschool
                            slots provided in State-funded preschool
                            programs from the number of such slots in the
                            previous fiscal year; or
                                (ii) if the number of eligible children
                            identified in the State declines from the
                            previous fiscal year, will maintain at least
                            the previous year's ratio of the total
                            preschool slots described in clause (i) to
                            eligible children so identified.
                        (F) An assurance that the State will use funding
                    provided under this section to ensure children with
                    disabilities have access to and participate in
                    inclusive preschool programs consistent with provisions
                    in the Individuals with Disabilities Education Act, and
                    a description of how the State will collaborate with
                    entities carrying out programs under section 619 or
                    part C of the Individuals with Disabilities Education
                    Act, to support inclusive preschool programs.
                        (G) A certification that the State will support the
                    continuous quality improvement of programs providing
                    preschool services under this section, including
                    support through technical assistance, monitoring, and
                    research.
                        (H) A certification that the State will ensure a
                    highly qualified early childhood workforce to support
                    the requirements of this section.
                        (I) An assurance that the State will meet the
                    requirements of clauses (ii) and (iii) of section
                    658E(c)(2)(T) of the Child Care and Development Block
                    Grant Act of 1990 (42 U.S.C. 9858c(c)(2)(T)), with
                    respect to funding and assessments under this section.
                        (J) A certification that subgrant and contract
                    amounts provided as described in subsection (d) will be
                    sufficient to enable eligible providers to meet the
                    requirements of this section, and will provide for
                    increased payment amounts based on the criteria
                    described in subclauses (III) and (IV) of subparagraph
                    (B)(ii).
                        (K) An agreement to provide to the Secretary such
                    periodic reports, providing a detailed accounting of
                    the uses of funding received under this section, as the
                    Secretary may require for the administration of this
                    section.
                (6) Duration of the plan.--Each State plan shall remain in
            effect for a period of not more than 3 years. Amendments to the
            State plan shall remain in effect for the duration of the plan.
                (7) Transitional state plan.--
                        (A) In general.--The Secretary shall develop
                    parameters for, and allow a State to submit for
                    purposes of this subsection for a period of not more
                    than 3 years, a transitional State plan, at such time,
                    in such manner and containing such information as the
                    Secretary shall require.
                        (B) Contents.--The transitional plan shall--
                                (i) demonstrate that the State will meet
                            the requirements of such plan as determined by
                            the Secretary; and
                                (ii) include, at a minimum--
                                        (I) an assurance that the State
                                    will submit a State plan under
                                    paragraph (5);
                                        (II) a description of how the funds
                                    received by the State under this
                                    section will be spent to expand access
                                    to universal, high-quality, free,
                                    inclusive, and mixed-delivery preschool
                                    in alignment with the requirements of
                                    this section; and
                                        (III) such data as the Secretary
                                    may require on the provision of
                                    preschool services in the State.
        (d) Subgrants and Contracts for Local Preschool Programs.--
                (1) Subgrants and contracts.--
                        (A) In general.--A State that receives a payment
                    under subsection (c)(2) for a fiscal year shall use
                    amounts provided through the payment to pay the costs
                    of subgrants to, or contracts with, eligible providers
                    to operate universal, high-quality, free, and inclusive
                    preschool programs (which State-funded programs may be
                    referred to in this section as ``local preschool
                    programs'') through the State preschool program in
                    accordance with paragraph (3). A State shall reduce or
                    increase the amounts provided under such subgrants or
                    contracts if needed to adjust for any overpayment or
                    underpayment described in subsection (c)(2)(B)(iv).
                        (B) Amount.--A State shall award a subgrant or
                    contract under this subsection in a sufficient amount
                    to enable the eligible provider to operate a local
                    preschool program that meets the requirements of
                    subsection (c)(5)(B), which amount shall reflect
                    variations in the cost of preschool services by
                    geographic area, type of provider, and age of child,
                    and the additional costs associated with providing
                    inclusive preschool services for children with
                    disabilities.
                        (C) Duration.--The State shall award a subgrant or
                    contract under this subsection for a period of not less
                    than 3 years, unless the subgrant or contract is
                    terminated or suspended, or the subgrant period is
                    reduced, for cause.
                (2) Enhanced payments for comprehensive services.--In
            awarding subgrants or contracts under this subsection and in
            addition to meeting the requirements of paragraph (1)(B), the
            State shall award subgrants or contracts with enhanced payments
            to eligible providers that offer local preschool programs
            funded under this subsection to a high percentage of low-income
            children to support comprehensive services.
                (3) Establishing and expanding universal preschool
            programs.--
                        (A) Establishing and expanding universal preschool
                    programs in high-need communities.--In awarding
                    subgrants or contracts under this subsection, the State
                    shall first prioritize establishing and expanding
                    universal local preschool programs within and across
                    high-need communities by awarding subgrants or
                    contracts to eligible providers operating within and
                    across, or with capacity to operate within and across,
                    such high-need communities. The State shall--
                                (i) use a research-based methodology
                            approved by the Secretary to identify such
                            high-need communities, as determined by--
                                        (I) the rate of poverty in the
                                    community;
                                        (II) rates of access to high-
                                    quality preschool within the community;
                                    and
                                        (III) other indicators of community
                                    need as required by the Secretary; and
                                (ii) distribute funding for preschool
                            services under this section within such a high-
                            need community so that a majority of children
                            in the community are offered such preschool
                            services before the State establishes and
                            expands preschool services in communities with
                            lower levels of need.
                        (B) Use of funds.--Subgrants or contracts awarded
                    under subparagraph (A) shall be used to enroll and
                    serve children in such a local preschool program
                    involved, including by paying the costs--
                                (i) of personnel (including classroom and
                            administrative personnel), including
                            compensation and benefits;
                                (ii) associated with implementing the
                            State's preschool standards, providing
                            curriculum supports, and meeting early learning
                            and development standards;
                                (iii) of professional development, teacher
                            supports, and training;
                                (iv) of implementing and meeting
                            developmentally appropriate health and safety
                            standards (including licensure, where
                            applicable), teacher to child ratios, and group
                            size maximums;
                                (v) of materials, equipment, and supplies;
                            and
                                (vi) of rent or a mortgage, utilities,
                            building security, indoor and outdoor
                            maintenance, and insurance.
                (4) Establishing and expanding universal preschool programs
            in additional communities.--Once a State that receives a
            payment under subsection (c)(2) meets the requirements of
            paragraph (3) with respect to establishing and expanding local
            preschool programs within and across high-need communities, the
            State shall use funds from such payment to enroll and serve
            children in local preschool programs, as described in such
            paragraph, in additional communities in accordance with the
            metrics described in paragraph (3)(A)(i). Such funds shall be
            used for the activities described in clauses (i) through (vi)
            of paragraph (3)(B).
        (e) Payments for Universal Preschool Services Indian Tribes and
    Territories.--
                (1) Indian tribes and tribal organizations.--
                        (A) In general.--For each of fiscal years 2022
                    through 2027, from the amount appropriated for Indian
                    Tribes and Tribal organizations under subsection
                    (b)(2)(A), the Secretary shall make payments to Indian
                    Tribes and Tribal organizations with an application
                    approved under subparagraph (B), and the Tribes and
                    Tribal organizations shall be entitled to such payments
                    for the purpose of carrying out the preschool program
                    described in this section, consistent, to the extent
                    practicable as determined by the Secretary, with the
                    requirements applicable to States.
                        (B) Applications.--An Indian Tribe or Tribal
                    organization seeking a payment under this paragraph
                    shall submit an application to the Secretary at such
                    time, in such manner, and containing such information
                    as the Secretary may specify.
                (2) Territories.--
                        (A) In general.--For each of fiscal years 2022
                    through 2027, from the amount appropriated for
                    territories under subsection (b)(2)(B), the Secretary
                    shall make payments to the territories with an
                    application approved under subparagraph (B), and the
                    territories shall be entitled to such payments, for the
                    purpose of carrying out the preschool program described
                    in this section, consistent, to the extent practicable
                    as determined by the Secretary, with the requirements
                    applicable to States.
                        (B) Applications.--A territory seeking a payment
                    under this paragraph shall submit an application to the
                    Secretary at such time, in such manner, and containing
                    such information as the Secretary may specify.
                (3) Lead agency.--The head of an Indian tribe or territory
            desiring for the Indian tribe or a related tribal organization,
            or territory, to receive a payment under this subsection shall
            designate a lead agency (such as a tribal or territorial agency
            or joint interagency office) for the administration of the
            preschool program of the Indian tribe or territory, under this
            section.
        (f) Grants to Localities and Head Start Expansion in
    Nonparticipating States.--
                (1) Eligible locality defined.--In this subsection, the
            term ``eligible locality'' means a city, county, or other unit
            of general local government, a local educational agency, or a
            Head Start agency.
                (2) Grants to localities.--
                        (A) In general.--The Secretary, in consultation
                    with the Secretary of Education, shall use funds
                    reserved in subsection (b)(2)(F) to award local
                    universal preschool grants, in accordance with rules
                    established by the Secretary of Health and Human
                    Services, to eligible localities located in States that
                    have not received payments under subsection (c)(2)(A).
                    The Secretary shall award the grants to eligible
                    localities in a State from the allotment made for that
                    State under subparagraph (B). The Secretary shall
                    specify the requirements for an eligible locality to
                    conduct a preschool program under this subsection which
                    shall, to the greatest extent practicable, be
                    consistent with the requirements applicable to States
                    under this section, for a universal, high-quality,
                    free, and inclusive preschool program.
                        (B) Allotments.--For each State described in
                    subparagraph (A), the Secretary shall allot for the
                    State for a fiscal year an amount that bears the same
                    relationship to the funds appropriated under subsection
                    (b)(2)(F) for the fiscal year as the number of children
                    from families with family incomes at or below 200
                    percent of the poverty line, and who are under the age
                    of 6, in the State bears to the total number of all
                    such children in all States described in subparagraph
                    (A).
                        (C) Application.--To receive a grant from the
                    corresponding State allotment under this subsection, an
                    eligible locality shall submit an application to the
                    Secretary at such time, in such manner, and containing
                    such information as the Secretary may require. The
                    requirements for the application shall, to the greatest
                    extent practicable, be consistent with the State plan
                    requirements applicable to States under this section.
                        (D) Recoupment of unused funds.--Notwithstanding
                    any other provision of this section, for each of fiscal
                    years 2023 through 2027, the Secretary shall have the
                    authority to recoup any unused funds allotted under
                    subparagraph (B) for awards under paragraph (3)(A) to
                    Head Start agencies in accordance with paragraph (3).
                (3) Head start expansion in nonparticipating states.--
                        (A) In general.--The Secretary shall use funds
                    appropriated under subsection (b)(2)(G) or recouped
                    under paragraph (2) to make awards to Head Start
                    agencies in a State described in paragraph (2)(A) to
                    carry out the purposes of the Head Start Act in such
                    State.
                        (B) Rule.--For purposes of carrying out the Head
                    Start Act in circumstances not involving awards under
                    this paragraph, funds awarded under subparagraph (A)
                    shall not be included in the calculation of a ``base
                    grant'' as such term is defined in section 640(a)(7)(A)
                    of the Head Start Act (42 U.S.C. 9835(a)(7)(A)).
                        (C) Definition.--In this paragraph, the term ``Head
                    Start agency'' means an entity designated or eligible
                    to be designated as a Head Start agency under section
                    641(a)(1) of the Head Start Act or as an Early Head
                    Start agency (by receiving a grant) under section
                    645A(a) of such Act.
                (4) Priority for serving underserved communities.--In
            making determinations to award a grant or make an award under
            this subsection, the Secretary shall give priority to entities
            serving communities with a high percentage of children from
            families with family incomes at or below 200 percent of the
            poverty line.
        (g) Allowable Sources of Non-Federal Share.--For purposes of
    calculating the amount of the non-Federal share, as determined under
    subsection (c)(2)(B)(iii), relating to a payment under subsection
    (c)(2)(B), a State's non-Federal share--
                (1) may be in cash or in kind, fairly evaluated, including
            facilities or property, equipment, or services;
                (2) shall include any increase in amounts spent by the
            State to expand half-day kindergarten programs in the State, as
            of the day before the date of enactment of this Act, into full-
            day kindergarten programs;
                (3) shall not include contributions being used as a non-
            Federal share or match for another Federal award;
                (4) shall be provided from State or local sources,
            contributions from philanthropy or other private organizations,
            or a combination of such sources and contributions; and
                (5) shall count not more than 100 percent of the State's
            current spending on prekindergarten programs, calculated as the
            average amount of such spending by the State for fiscal years
            2019, 2020, and 2021, toward the State's non-Federal share.
        (h) Maintenance of Effort.--
                (1) In general.--If a State reduces its combined fiscal
            effort per child for the State preschool program (whether a
            publicly funded preschool program or a program under this
            section) or through State supplemental assistance funds for
            Head Start programs assisted under the Head Start Act, or
            through any State spending on preschool services for any fiscal
            year that a State receives payments under subsection (c)(2)
            (referred to in this paragraph as the ``reduction fiscal
            year'') relative to the previous fiscal year, the Secretary, in
            collaboration with the Secretary of Education, shall reduce
            support for such State under such subsection by the same amount
            as the total reduction in that State fiscal effort for such
            reduction fiscal year.
                (2) Waiver.--The Secretary, in collaboration with the
            Secretary of Education, may waive the requirements of paragraph
            (1) if--
                        (A) the Secretaries determine that a waiver would
                    be appropriate due to a precipitous decline in the
                    financial resources of a State as a result of
                    unforeseen economic hardship, or a natural disaster,
                    that has necessitated across-the-board reductions in
                    State services during the 5-year period preceding the
                    date of the determination, including for early
                    childhood education programs; or
                        (B) due to the circumstance of a State requiring
                    reductions in specific programs, including early
                    childhood education programs, the State presents to the
                    Secretaries a justification and demonstration why other
                    programs could not be reduced and how early childhood
                    education programs in the State will not be
                    disproportionately harmed by such State reductions.
        (i) Supplement Not Supplant.--Funds received under this section
    shall be used to supplement and not supplant other Federal, State, and
    local public funds expended on prekindergarten programs in the State on
    the date of enactment of this Act, calculated as the average amount of
    such Federal, State, and local public funds expended for fiscal years
    2019, 2020, and 2021.
        (j) Nondiscrimination Provisions.--The following provisions of law
    shall apply to any program or activity that receives funds provided
    under this section:
                (1) Title IX of the Education Amendments of 1972.
                (2) Title VI of the Civil Rights Act of 1964.
                (3) Section 504 of the Rehabilitation Act of 1973.
                (4) The Americans with Disabilities Act of 1990.
                (5) Section 654 of the Head Start Act.
        (k) Monitoring and Enforcement.--
                (1) Review of compliance with requirements and state
            plan.--The Secretary shall review and monitor compliance of
            States, territories, Tribal entities, and local entities with
            this section and State compliance with the State plan described
            in subsection (c)(5).
                (2) Issuance of rule.--The Secretary shall establish by
            rule procedures for--
                        (A) receiving, processing, and determining the
                    validity of complaints or findings concerning any
                    failure of a State to comply with the State plan or any
                    other requirement of this section;
                        (B) notifying a State when the Secretary has
                    determined there has been a failure by the State to
                    comply with a requirement of this section; and
                        (C) imposing sanctions under this subsection for
                    such a failure.

                Subtitle E--Child Nutrition and Related Programs

    SEC. 24001. EXPANDING COMMUNITY ELIGIBILITY.

        (a) Multiplier and Threshold Adjusted.--
                (1) Multiplier.--Clause (vii) of section 11(a)(1)(F) of the
            Richard B. Russell National School Lunch Act (42 U.S.C.
            1759a(a)(1)(F)) is amended to read as follows:
                                ``(vii) Multiplier.--
                                        ``(I) Implementation in 2022-
                                    2027.--For each school year beginning
                                    on or after July 1, 2022, and ending
                                    before July 1, 2027, the Secretary
                                    shall use a multiplier of 2.5.
                                        ``(II) Implementation after 2027.--
                                    For each school year beginning on or
                                    after July 1, 2027, the Secretary shall
                                    use a multiplier of 1.6.''.
                (2) Threshold.--Clause (viii) of section 11(a)(1)(F) of the
            Richard B. Russell National School Lunch Act (42 U.S.C.
            1759a(a)(1)(F)) is amended to read as follows:
                                ``(viii) Threshold.--
                                        ``(I) Implementation in 2022-
                                    2027.--For each school year beginning
                                    on or after July 1, 2022, and ending
                                    before July 1, 2027, the threshold
                                    shall be not more than 25 percent.
                                        ``(II) Implementation after 2027.--
                                    For each school year beginning on or
                                    after July 1, 2027, the threshold shall
                                    be not more than 40 percent.''.
        (b) Statewide Community Eligibility.--Section 11(a)(1)(F) of the
    Richard B. Russell National School Lunch Act (42 U.S.C. 1759a(a)(1)(F))
    is amended by adding at the end the following:
                                ``(xiv) Statewide community eligibility.--
                            For each school year beginning on or after July
                            1, 2022, and ending before July 1, 2027, the
                            Secretary shall establish a statewide community
                            eligibility program under which, in the case of
                            a State agency that agrees to provide funding
                            from sources other than Federal funds to ensure
                            that local educational agencies in the State
                            receive the free reimbursement rate for 100
                            percent of the meals served at applicable
                            schools--
                                        ``(I) the multiplier described in
                                    clause (vii) shall apply;
                                        ``(II) notwithstanding clause
                                    (viii), the threshold shall be zero;
                                    and
                                        ``(III) the percentage of enrolled
                                    students who were identified students
                                    shall be calculated across all
                                    applicable schools in the State
                                    regardless of local educational
                                    agency.''.

    SEC. 24002. SUMMER ELECTRONIC BENEFITS TRANSFER FOR CHILDREN PROGRAM.

        The Richard B. Russell National School Lunch Act is amended by
    inserting after section 13 (42 U.S.C. 1761) the following:

    ``SEC. 13A. SUMMER ELECTRONIC BENEFITS TRANSFER FOR CHILDREN PROGRAM.

        ``(a) Program Established.--The Secretary shall establish a program
    under which States and covered Indian Tribal organizations
    participating in such program shall, for summer 2023 and summer 2024
    issue to eligible households summer EBT benefits--
                ``(1) in accordance with this section; and
                ``(2) for the purpose of providing nutrition assistance
            through electronic benefits transfer during the summer months
            for eligible children, to ensure continued access to food when
            school is not in session for the summer.
        ``(b) Summer EBT Benefits Requirements.--
                ``(1) Purchase options.--
                        ``(A) Benefits issued by states.--
                                ``(i) WIC participation states.--In the
                            case of a State that participated in a
                            demonstration program under section 749(g) of
                            the Agriculture, Rural Development, Food and
                            Drug Administration, and Related Agencies
                            Appropriations Act, 2010 (Public Law 111-80;
                            123 Stat. 2132) during calendar year 2018 using
                            a WIC model, summer EBT benefits issued
                            pursuant to subsection (a) by such a State may
                            only be used by the eligible household that
                            receives such summer EBT benefits to purchase--
                                        ``(I) supplemental foods from
                                    retailers that have been approved for
                                    participation in--
                                                ``(aa) the special
                                            supplemental nutrition program
                                            for women, infants, and
                                            children under section 17 of
                                            the Child Nutrition Act of 1966
                                            (42 U.S.C. 1786); or
                                                ``(bb) the program under
                                            this section; or
                                        ``(II) food (as defined in section
                                    3(k) of the Food and Nutrition Act of
                                    2008 (7 U.S.C. 2012(k))) from retail
                                    food stores that have been approved for
                                    participation in the supplemental
                                    nutrition assistance program
                                    established under such Act, in
                                    accordance with section 9 of such Act
                                    (7 U.S.C. 2018).
                                ``(ii) Other states.--Summer EBT benefits
                            issued pursuant to subsection (a) by a State
                            not described in clause (i) may only be used by
                            the eligible household that receives such
                            summer EBT benefits to purchase food (as
                            defined in section 3(k) of the Food and
                            Nutrition Act of 2008 (7 U.S.C. 2012(k))) from
                            retail food stores that have been approved for
                            participation in the supplemental nutrition
                            assistance program established under such Act,
                            in accordance with section 9(b) of such Act (7
                            U.S.C. 2018) or retail food stores that have
                            been approved for participation in a Department
                            of Agriculture grant funded nutrition
                            assistance program in the Commonwealth of the
                            Northern Mariana Islands, Puerto Rico, or
                            American Samoa.
                        ``(B) Benefits issued by covered indian tribal
                    organizations.--Summer EBT benefits issued pursuant to
                    subsection (a) by a covered Indian Tribal organization
                    may only be used by the eligible household that
                    receives such summer EBT benefits to purchase
                    supplemental foods from retailers that have been
                    approved for participation in--
                                ``(i) the special supplemental nutrition
                            program for women, infants, and children under
                            section 17 of the Child Nutrition Act of 1966
                            (42 U.S.C. 1786); or
                                ``(ii) the program under this section.
                ``(2) Amount.--Summer EBT benefits issued pursuant to
            subsection (a)--
                        ``(A) shall be--
                                ``(i) for calendar year 2023, in an amount
                            equal to $65 for each child in the eligible
                            household per month during the summer; and
                                ``(ii) for calendar year 2024, in an amount
                            equal to the amount described in clause (i),
                            adjusted to the nearest lower dollar increment
                            to reflect changes to the cost of the thrifty
                            food plan (as defined in section 3(u) of the
                            Food and Nutrition Act of 2008 (7 U.S.C.
                            2012(u)) for the 12-month period ending on
                            November 30 of the preceding calendar year; and
                        ``(B) may be issued--
                                ``(i) in the form of an EBT card; or
                                ``(ii) through electronic delivery.
        ``(c) Enrollment in Program.--
                ``(1) State requirements.--States participating in the
            program under this section shall--
                        ``(A) with respect to a summer, automatically
                    enroll eligible children in the program under this
                    section without further application; and
                        ``(B) require local educational agencies to allow
                    eligible households to opt out of participation in the
                    program under this section and establish procedures for
                    opting out of such participation.
                ``(2) Covered indian tribal organization requirements.--
            Covered Indian Tribal organizations participating in the
            program under this section shall, to the maximum extent
            practicable, meet the requirements under subparagraphs (A)
            through (C) of paragraph (1).
        ``(d) Implementation Grants.--On and after January 1, 2022, the
    Secretary shall carry out a program to make grants to States and
    covered Indian Tribal organizations to build capacity for implementing
    the program under this section.
        ``(e) Alternate Plans in the Case of Continuous School Calendar.--
    The Secretary shall establish an alternative method for determining the
    schedule and number of days during which summer EBT benefits may be
    issued pursuant to subsection (a) in the case of children who are under
    a continuous school calendar.
        ``(f) Funding.--
                ``(1) Program funding.--In addition to amounts otherwise
            available, there is appropriated for each of fiscal years 2022
            through 2024, out of any money in the Treasury not otherwise
            appropriated, such sums, to remain available for the 2-year
            period following the date such amounts are made available, as
            may be necessary to carry out this section, including for
            administrative expenses incurred by the Secretary, States,
            covered Indian Tribal organizations, and local educational
            agencies.
                ``(2) Implementation grant funding.--In addition to amounts
            otherwise available, including under paragraph (1), there is
            appropriated for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $50,000,000, to remain
            available until expended, to carry out subsection (d).
        ``(g) Sunset.--The authority under this section shall terminate on
    September 30, 2024.
        ``(h) Definitions.--In this section:
                ``(1) Covered indian tribal organization.--The term
            `covered Indian Tribal organization' means an Indian Tribal
            organization that participates in the special supplemental
            nutrition program for women, infants, and children under
            section 17 of the Child Nutrition Act of 1966 (42 U.S.C. 1786).
                ``(2) Eligible child.--The term `eligible child' means,
            with respect to a summer, a child who was, during the school
            year immediately preceding such summer--
                        ``(A) certified to receive free or reduced price
                    lunch under the school lunch program under this Act;
                        ``(B) certified to receive free or reduced price
                    breakfast under the school breakfast program under
                    section 4 of the Child Nutrition Act of 1966 (42 U.S.C.
                    1773); or
                        ``(C) enrolled in a school described in
                    subparagraph (B), (C), (D), (E), or (F) of section
                    11(a)(1).
                ``(3) Eligible household.--The term `eligible household'
            means a household that includes at least 1 eligible child.''.

    SEC. 24003. HEALTHY FOOD INCENTIVES DEMONSTRATION.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Agriculture for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $250,000,000, to remain available until expended, to provide--
                (1) technical assistance and evaluation with respect to the
            activities described in subparagraphs (A) through (D) of
            paragraph (2); and
                (2) grants and monetary incentives to carry out 1 or more
            of the following:
                        (A) Improving the nutritional quality of meals and
                    snacks served under a child nutrition program.
                        (B) Enhancing the nutrition and wellness
                    environment of institutions participating in a child
                    nutrition program, including by reducing the
                    availability of less healthy foods during the school
                    day.
                        (C) Increasing the procurement of fresh, local,
                    regional, and culturally appropriate foods and foods
                    produced by underserved or limited resource farmers, as
                    defined by the Secretary of Agriculture, to be served
                    as part of a child nutrition program.
                        (D) Funding a statewide nutrition education
                    coordinator--
                                (i) to support individual school food
                            authority nutrition education efforts; and
                                (ii) to facilitate collaboration with other
                            nutrition education efforts in the State.
        (b) State Defined.--In this section, the term ``State'' has the
    meaning given the term in section 12(d) of the Richard B. Russell
    National School Lunch Act (42 U.S.C. 1760(d)).

    SEC. 24004. SCHOOL KITCHEN EQUIPMENT GRANTS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Agriculture for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $30,000,000, to remain
    available until expended through fiscal year 2030, for training and
    technical assistance to support scratch cooking and to award grants to
    States (as defined in section 12(d) of the Richard B. Russell National
    School Lunch Act (42 U.S.C. 1760(d))) to make competitive subgrants to
    local educational agencies and schools to purchase equipment with a
    value of greater than $1,000 that, with respect to the school lunch
    program established under the Richard B. Russell National School Lunch
    Act (42 U.S.C. 1751-1769j) and the school breakfast program established
    under section 4 of the Child Nutrition Act of 1966 (42 U.S.C. 1773), is
    necessary to serve healthier meals, improve food safety, and increase
    scratch cooking.

               Subtitle F--Human Services and Community Supports

    SEC. 25001. ASSISTIVE TECHNOLOGY.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $10,000,000, to remain available until expended, for
    necessary expenses to carry out the Assistive Technology Act of 1998
    (29 U.S.C. 3003(a)).

    SEC. 25002. FAMILY VIOLENCE PREVENTION AND SERVICES FUNDING.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Health and Human Services, for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $30,000,000, to remain available until expended, for necessary
    administrative expenses to carry out subsections (c) and (d) of section
    2204 of the American Rescue Plan Act of 2021 (Public Law 117-2).

    SEC. 25003. PREGNANCY ASSISTANCE FUND.

        Section 10214 of the Patient Protection and Affordable Care Act (42
    U.S.C. 18204) is amended by adding at the end the following new
    sentence:
    ``In addition, there is appropriated for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated--
                ``(1) $25,000,000, to remain available until expended, to
            carry out this part in fiscal year 2022;
                ``(2) $25,000,000, to remain available until expended, to
            carry out this part in fiscal year 2023; and
                ``(3) $25,000,000, to remain available until expended, to
            carry out this part in fiscal year 2024.''.

    SEC. 25004. FUNDING FOR THE AGING NETWORK AND INFRASTRUCTURE.

        (a) Appropriation.--In addition to amounts otherwise available,
    there are appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, to the Department of Health and
    Human Services--
                (1) $75,000,000 for the Research, Demonstration, and
            Evaluation Center for the Aging Network for necessary expenses
            to carry out the activities of the Center under section 201(g)
            of the Older Americans Act of 1965 (OAA);
                (2) $655,000,000 for necessary expenses to carry out part B
            of title III of the OAA, including for--
                        (A) supportive services of the type made available
                    for fiscal year 2021 and authorized under such part;
                        (B) investing in the aging services network for the
                    purposes of improving the availability of supportive
                    services, including investing in the aging services
                    network workforce;
                        (C) the acquisition, alteration, or renovation of
                    facilities, including multipurpose senior centers and
                    mobile units; and
                        (D) construction or modernization of facilities to
                    serve as multipurpose senior centers;
                (3) $140,000,000 for necessary expenses to carry out part C
            of title III of the OAA, including to support the modernization
            of infrastructure and technology, including kitchen equipment
            and delivery vehicles, to support the provision of congregate
            nutrition services and home delivered nutrition services under
            such part;
                (4) $150,000,000 for necessary expenses to carry out part E
            of title III of the OAA, including section 373(e) of such part;
                (5) $50,000,000 for necessary expenses to carry out title
            VI of the OAA, including part C of such title;
                (6) $50,000,000 for necessary expenses to carry out the
            long-term care ombudsman program under title VII of the OAA;
                (7) $59,000,000 for necessary expenses for technical
            assistance centers or national resource centers supported under
            the OAA, including all such centers that received funding under
            title IV of the OAA for fiscal year 2021, in order to support
            technical assistance and resource development related to
            culturally appropriate care management and services for older
            individuals with the greatest social need, including racial and
            ethnic minority individuals;
                (8) $15,000,000 for necessary expenses for technical
            assistance centers or national resource centers supported under
            the OAA that are focused on providing services for older
            individuals who are underserved due to their sexual orientation
            or gender identity;
                (9) $1,000,000 for necessary expenses for efforts of
            national training and technical assistance centers supported
            under the OAA to--
                        (A) support expanding the reach of the aging
                    services network to more effectively assist older
                    individuals in remaining socially engaged and active;
                        (B) provide additional support in technical
                    assistance and training to the aging services network
                    to address the social isolation of older individuals;
                        (C) promote best practices and identify innovation
                    in the field; and
                        (D) continue to support a repository for
                    innovations designed to increase the ability of the
                    aging services network to tailor social engagement
                    activities to meet the needs of older individuals; and
                (10) $5,000,000 for necessary expenses to carry out section
            417 of the OAA.
    Amounts appropriated by this subsection shall remain available until
    expended.
        (b) Nonapplicability of Certain Requirements.--The non-Federal
    contribution requirements under sections 304(d)(1)(D) and 431(a) of the
    Older Americans Act of 1965, and section 373(h)(2) of such Act, shall
    not apply to--
                (1) any amounts made available under this section; or
                (2) any amounts made available under section 2921 of the
            American Rescue Plan Act of 2021 (Public Law 117-2).

    SEC. 25005. TECHNICAL ASSISTANCE CENTER FOR SUPPORTING DIRECT CARE AND
                  CAREGIVING.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services, acting
    through the Administrator for the Administration for Community Living,
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $20,000,000, to remain available until September 30,
    2031, for necessary expenses to establish, directly or through grants,
    contracts, or cooperative agreements, a national technical assistance
    center (referred to in this section as the ``Center'') to--
                (1) provide technical assistance for supporting direct care
            workforce recruitment, education and training, retention,
            career advancement, and for supporting family caregivers and
            caregiving activities;
                (2) develop and disseminate a set of replicable models or
            evidence-based or evidence-informed strategies or best
            practices for--
                        (A) recruitment, education and training, retention,
                    and career advancement of direct support workers;
                        (B) reducing barriers to accessing direct care
                    services; and
                        (C) increasing access to alternatives to direct
                    care services, including assistive technology, that
                    reduce reliance on such services;
                (3) provide recommendations for education and training
            curricula for direct support workers; and
                (4) provide recommendations for activities to further
            support paid and unpaid family caregivers, including expanding
            respite care.
        (b) Direct Support Worker Defined.--The term ``direct support
    worker'' has the meaning given such term in section 22301.

    SEC. 25006. FUNDING TO SUPPORT UNPAID CAREGIVERS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (referred
    to in this section as the ``Secretary'') for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $40,000,000, to
    remain available until expended, for carrying out the purpose described
    in subsection (b).
        (b) Use of Funding.--The Secretary, acting through the Assistant
    Secretary for Aging, shall use amounts appropriated by subsection (a)
    for necessary expenses to make awards, pursuant to section 373(i) of
    the Older Americans Act of 1965 (42 U.S.C. 3030s-1(i)), to States,
    public agencies, private nonprofit agencies, institutions of higher
    education, and organizations, including Tribal organizations, for
    initiatives to address the behavioral health needs of family caregivers
    and older relative caregivers.
        (c) Supplement Not Supplant.--Amounts appropriated by this section
    shall be used to supplement and not supplant other Federal, State, or
    local public funds to support unpaid caregivers.

    SEC. 25007. FUNDING TO SUPPORT INDIVIDUALS WITH INTELLECTUAL AND
                  DEVELOPMENTAL DISABILITIES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (referred
    to in this section as the ``Secretary''), for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $25,000,000, to
    remain available until expended, for carrying out the purpose described
    in subsection (b).
        (b) Use of Funding.--The Secretary, acting through the
    Administrator of the Administration for Community Living, shall use
    amounts appropriated by subsection (a) for necessary expenses to award
    grants, contracts, or cooperative agreements to public or private
    nonprofit entities pursuant to section 162 of the Developmental
    Disabilities Assistance and Bill of Rights Act of 2000 (42 U.S.C.
    15082) for initiatives to address the behavioral health needs of
    individuals with intellectual and developmental disabilities.
        (c) Supplement Not Supplant.--Amounts appropriated by this section
    shall be used to supplement and not supplant other Federal, State, or
    local public funds to support individuals with intellectual and
    developmental disabilities.

    SEC. 25008. OFFICE OF THE INSPECTOR GENERAL OF THE DEPARTMENT OF HEALTH
                  AND HUMAN SERVICES.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Health and Human Services for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $50,000,000, to remain available until expended, for the Office of
    Inspector General of the Department of Health and Human Services, for
    salaries and expenses necessary for oversight, investigations, and
    audits of programs, grants, and projects funded under subtitles D and F
    of this title.

     Subtitle G--National Service and Workforce Development in Support of
                       Climate Resilience and Mitigation

    SEC. 26001. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND THE
                  NATIONAL SERVICE TRUST.

        (a) AmeriCorps State and National.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated, to the
            Corporation for National and Community Service, $3,200,000,000,
            to remain available until September 30, 2026, which shall be
            used to make funding adjustments to existing (as of the date of
            enactment of this Act) awards and make new awards to entities
            (whether or not such entities are already recipients of a grant
            or other agreement on the date of enactment of this Act) to
            support national service programs described in paragraphs
            (1)(A), (2)(A), (3)(A), and (5)(A) of subsection (a), and
            subsection (b)(2), of section 122 of the National and Community
            Service Act of 1990 and national service programs carrying out
            activities described in clauses (i), (ii), (iii), (v), (vi),
            and (vii) of paragraph (4)(B) of subsection (a) of such
            section, to increase living allowances and improve benefits of
            participants in such programs.
                (2) Requirements.--For the purposes of carrying out
            paragraph (1)--
                        (A) the Corporation shall waive the requirements
                    described in section 121(e)(1) of the National and
                    Community Service Act of 1990, in whole or in part, if
                    a recipient of a grant or other agreement for such a
                    national service program demonstrates--
                                (i) the recipient will serve underserved or
                            low-income communities, and a significant
                            percentage of participants in such program are
                            low-income individuals; and
                                (ii) without such waiver, the recipient
                            cannot meet the requirements of this section;
                        (B) section 189(a) of such Act shall be applied by
                    substituting ``125 percent of the amount of the minimum
                    living allowance of a full-time participant per full-
                    time equivalent position'' for ``$18,000 per full-time
                    equivalent position''; and
                        (C) section 140(a)(1) of such Act shall be applied
                    by substituting ``200 percent of the poverty line'' for
                    ``the average annual subsistence allowance provided to
                    VISTA volunteers under section 105 of the Domestic
                    Volunteer Service Act of 1973 (42 U.S.C. 4955)''.
        (b) State Commissions.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated, to the
            Corporation for National and Community Service, $400,000,000,
            to remain available until September 30, 2026, which shall be
            used to make funding adjustments to existing (as of the date of
            enactment of this Act) awards and make new awards to States to
            establish or operate State Commissions on National and
            Community Service.
                (2) Match waiver.--For the purposes of carrying out
            paragraph (1), the Corporation shall waive the matching
            requirement described in section 126(a)(2) of the National and
            Community Service Act of 1990, in whole or in part, for a State
            Commission, if such State Commission demonstrates need for such
            waiver.
        (c) National Civilian Community Corps.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, to the
    Corporation for National and Community Service, $80,000,000, to remain
    available until September 30, 2029, which shall be used to increase the
    living allowance and benefits of participants in the National Civilian
    Community Corps authorized under section 152 of the National and
    Community Service Act of 1990.
        (d) AmeriCorps Vista.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated, to the
            Corporation for National and Community Service, $600,000,000 to
            remain available until September 30, 2029, which shall be used
            to increase the subsistence allowances and improve benefits of
            participants in the Volunteers in Service to America program
            authorized under section 102 of the Domestic Volunteer Service
            Act of 1973.
                (2) Requirement.--For purposes of carrying out paragraph
            (1)--
                        (A) section 105(b)(2)(A) of the Domestic Volunteer
                    Service Act of 1973 shall be applied by substituting
                    ``200 percent'' for ``95 percent''; and
                        (B) section 105(b)(2)(B) of the Domestic Volunteer
                    Service Act of 1973 shall be applied by substituting
                    ``210 percent'' for ``105 percent''.
        (e) National Service in Support of Climate Resilience and
    Mitigation.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated, to the
            Corporation for National and Community Service, $6,915,000,000,
            which shall be used for the purposes specified in paragraph
            (3).
                (2) Availability of funds.--Amounts appropriated under
            paragraph (1) shall--
                        (A) be available until September 30, 2026, for
                    national service programs described in paragraphs
                    (1)(A), (2)(A), (3)(A), and (5)(A) of subsection (a),
                    and subsection (b)(2), of section 122 of the National
                    and Community Service Act of 1990 and national service
                    programs carrying out activities described in clauses
                    (i), (ii), (iii), (v), (vi), and (vii) of paragraph
                    (4)(B) of subsection (a) of such section; and
                        (B) be available until September 30, 2029, for
                    National Civilian Community Corps programs authorized
                    under section 152 of the National and Community Service
                    Act of 1990 and Volunteers in Service to America
                    programs authorized under section 102 of the Domestic
                    Volunteer Service Act of 1973.
                (3) Use of funds.--
                        (A) In general.--The Corporation shall use amounts
                    appropriated under paragraph (1) to fund programs
                    described in subparagraph (B) to carry out projects or
                    activities described in section 122(a)(3)(B) of the
                    National and Community Service Act of 1990.
                        (B) Programs.--The programs described in
                    subparagraph (A) shall include--
                                (i) national service programs described in
                            paragraphs (1)(A), (2)(A), (3)(A), and (5)(A)
                            of subsection (a), and subsection (b)(2), of
                            section 122 of the National and Community
                            Service Act of 1990 and national service
                            programs carrying out activities described in
                            clauses (i), (ii), (iii), (v), (vi), and (vii)
                            of paragraph (4)(B) of subsection (a) of such
                            section;
                                (ii) National Civilian Community Corps
                            programs authorized under section 152 of the
                            National and Community Service Act of 1990; and
                                (iii) Volunteers in Service to America
                            programs authorized under section 102 of the
                            Domestic Volunteer Service Act of 1973.
                        (C) Terms.--In funding programs described in
                    subparagraph (A), the Corporation shall ensure--
                                (i) awards are made to entities that serve,
                            and have representation from, low-income
                            communities or communities experiencing (or at
                            risk of experiencing) adverse health and
                            environmental conditions;
                                (ii) such programs utilize culturally
                            competent and multilingual strategies;
                                (iii) projects carried out through such
                            programs are planned with community input, and
                            implemented by diverse participants who are
                            from communities being served by such programs;
                            and
                                (iv) such programs provide participants
                            with workforce development opportunities, such
                            as pre-apprenticeships that articulate to
                            registered apprenticeship programs, and
                            pathways to post-service employment in high-
                            quality jobs, including registered
                            apprenticeships.
                (4) Requirements.--For the purposes of carrying out
            paragraph (1)--
                        (A) in implementing national service programs
                    described in paragraph (3)(B)(i) and funded by the
                    appropriations specified in paragraph (1)--
                                (i) the Corporation shall waive the
                            requirements described in section 121(e)(1) of
                            the National and Community Service Act of 1990,
                            in whole or in part, if a recipient of a grant
                            or other agreement for the national service
                            program involved demonstrates--
                                        (I) the recipient will serve
                                    underserved or low-income communities,
                                    and a significant percentage of
                                    participants in such program are low-
                                    income individuals; and
                                        (II) without such waiver, the
                                    recipient cannot meet the requirements
                                    of this section;
                                (ii) section 189(a) of the National and
                            Community Service Act of 1990 shall be applied
                            by substituting ``125 percent of the amount of
                            the minimum living allowance of a full-time
                            participant per full-time equivalent position''
                            for ``$18,000 per full-time equivalent
                            position'';
                                (iii) section 140(a)(1) of the National and
                            Community Service Act of 1990 shall be applied
                            by substituting ``200 percent of the poverty
                            line'' for ``the average annual subsistence
                            allowance provided to VISTA volunteers under
                            section 105 of the Domestic Volunteer Service
                            Act of 1973 (42 U.S.C. 4955)''; and
                                (iv) the Corporation shall waive the
                            matching requirement described in section
                            126(a)(2) of the National and Community Service
                            Act of 1990, in whole or in part, for a State
                            Commission, if such State Commission
                            demonstrates need for such waiver; and
                        (B) in implementing national service programs
                    described in paragraph (3)(B)(iii) and funded by the
                    appropriations specified in paragraph (1)--
                                (i) section 105(b)(2)(A) of the Domestic
                            Volunteer Service Act of 1973 shall be applied
                            by substituting ``200 percent'' for ``95
                            percent''; and
                                (ii) section 105(b)(2)(B) of the Domestic
                            Volunteer Service Act of 1973 shall be applied
                            by substituting ``210 percent'' for ``105
                            percent''.
        (f) Administrative Costs.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated, to the
            Corporation for National and Community Service, $1,010,400,000,
            to remain available until September 30, 2029, which shall be
            used for Federal administrative expenses to carry out programs
            and activities funded under this section, including--
                        (A) corrective actions to address recommendations
                    arising from audits of the financial statements of the
                    Corporation and the National Service Trust, and, in
                    consultation with the Inspector General of the
                    Corporation, the development of fraud prevention and
                    detection controls and risk-based anti-fraud monitoring
                    for grants and other financial assistance funded under
                    this section; and
                        (B) coordination of efforts and activities with the
                    Departments of Labor and Education to support the
                    national service programs funded under subsections (a),
                    (c), (d), and (e) in improving the readiness of
                    participants to transition to high-quality jobs or
                    further education.
                (2) Fiscal year 2030 program administration.--In addition
            to amounts otherwise available, there is appropriated for
            fiscal year 2030, out of any money in the Treasury not
            otherwise appropriated, to the Corporation for National and
            Community Service, $79,800,000, to remain available until
            September 30, 2030, which shall be used, in fiscal year 2030,
            for Federal administrative expenses to carry out programs and
            activities funded under this section.
                (3) Plan.--In addition to amounts otherwise available,
            there is appropriated for fiscal year 2022, out of any money in
            the Treasury not otherwise appropriated, to the Corporation,
            $300,000, to remain available until September 30, 2023, which
            shall be used by the Chief Executive Officer of the Corporation
            to--
                        (A) develop, publish, and implement, not later than
                    180 days after the date of enactment of this Act, a
                    project, operations, and management plan for funds
                    appropriated under this section; and
                        (B) consult with the Secretary of Labor and the
                    Inspector General of the Corporation in developing the
                    plan under subparagraph (A).
                (4) Outreach.--In addition to amounts otherwise made
            available, there is appropriated for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated, to the
            Corporation for National and Community Service, $49,500,000, to
            remain available until September 30, 2030, for outreach to and
            recruitment of members from communities traditionally
            underrepresented in national service programs and members of a
            community experiencing a significant dislocation of workers,
            including energy transition communities.
        (g) Office of Inspector General.--In addition to amounts otherwise
    available, there is appropriated for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, to the Corporation for
    National and Community Service, $75,000,000, to remain available until
    September 30, 2030, which shall be used for the Office of Inspector
    General of the Corporation for salaries and expenses necessary for
    oversight and audit of programs and activities funded under this
    section.
        (h) National Service Trust.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated, to the
            National Service Trust, $1,150,000,000, to remain available
            until September 30, 2030, for--
                        (A) administration of the National Service Trust;
                    and
                        (B) payment to the Trust for the provision of
                    national service educational awards and interest
                    expenses--
                                (i) for participants, for a term of service
                            supported by funds made available under
                            subsection (e); and
                                (ii) pursuant to section 145(a)(1)(A) of
                            the National and Community Service Act of 1990.
                (2) Supplemental educational awards.--
                        (A) Appropriation.--In addition to amounts
                    otherwise available, there is appropriated for fiscal
                    year 2022, out of any money in the Treasury not
                    otherwise appropriated, to the National Service Trust,
                    $1,660,000,000, to remain available until September 30,
                    2030, for payment to the National Service Trust for the
                    purpose of providing a supplemental national service
                    educational award to an individual eligible to receive
                    a national service educational award pursuant to
                    section 146(a), and the individual's transferee
                    pursuant to section 148(f), of the National and
                    Community Service Act of 1990, for a term of service
                    that began after the date of enactment of this Act in a
                    national service program (including a term of service
                    supported by funds made available under subsection
                    (e)).
                        (B) Award availability.--The supplemental
                    educational award referred to in subparagraph (A) shall
                    be available to an individual or their transferee
                    described in subparagraph (A) in accordance with the
                    paragraph (3).
                        (C) Calculation.--The amount of the supplemental
                    educational award that shall be available to an
                    individual or their transferee described in
                    subparagraph (A) shall be calculated as follows:
                                (i) Amount for full-time national
                            service.--For an individual who completes a
                            required term of full-time national service, or
                            the individual's transferee--
                                        (I) in a case in which the award
                                    year for which the national service
                                    position is approved by the Corporation
                                    is award year 2022-2023, 50 percent of
                                    the maximum amount of a Federal Pell
                                    Grant under section 401 of the Higher
                                    Education Act of 1965 that a student
                                    eligible for such Grant may receive in
                                    the aggregate for such award year; and
                                        (II) in a case in which the award
                                    year for which the national service
                                    position is approved by the Corporation
                                    is award year 2023-2024 or a subsequent
                                    award year, 50 percent of the total
                                    maximum Federal Pell Grant under
                                    section 401 of the Higher Education Act
                                    of 1965 that a student eligible for
                                    such Grant may receive in the aggregate
                                    for such award year.
                                (ii) Amount for part-time national
                            service.--For an individual who completes a
                            required term of part-time national service, or
                            the individual's transferee, 50 percent of the
                            amount determined under clause (i).
                                (iii) Amount for partial completion of
                            national service.--For an individual released
                            from completing the full-time or part-time term
                            of service agreed to by the individuals, or the
                            individual's transferee, the portion of the
                            amount determined under clause (i) that
                            corresponds to the portion of the term of
                            service completed by the individual.
                (3) Period of availability for national service educational
            awards.--
                        (A) In general.--Notwithstanding section 146(d) of
                    the National and Community Service Act of 1990,
                    relating to a period of time for use of a national
                    service educational award, or any extensions to such
                    time period granted under section 146(d)(2) of such
                    Act, an individual eligible to receive a national
                    service educational award for a term of service
                    supported by funds made available under subsection (e),
                    or the individual's transferee, and an individual
                    eligible to receive a supplemental educational award
                    described in paragraph (2) for a term of service, or
                    the individual's transferee, shall not use, after
                    September 30, 2030, the national service educational
                    award or supplemental educational award for the term of
                    service involved, and the national service educational
                    award and supplemental educational award shall be
                    available for the lengths of time described in
                    subparagraph (B).
                        (B) Lengths of time.--The lengths of time described
                    in this subparagraph are as follows:
                                (i) For an individual who completes the
                            term of service involved by September 30, 2023
                            or the individual's transferee, until the end
                            of the 7-year period beginning on that date.
                                (ii) For an individual who completes such
                            term of service by September 30, 2024 or the
                            individual's transferee, until the end of the
                            6-year period beginning on that date.
                                (iii) For an individual who completes such
                            term of service by September 30, 2025 or the
                            individual's transferee, until the end of the
                            5-year period beginning on that date.
                                (iv) For an individual who completes such
                            term of service by September 30, 2026 or the
                            individual's transferee, until the end of the
                            4-year period beginning on that date.
                                (v) For an individual who completes such
                            term of service by September 30, 2027 or the
                            individual's transferee, until the end of the
                            3-year period beginning on that date.
                                (vi) For an individual who completes such
                            term of service by September 30, 2028 or the
                            individual's transferee, until the end of the
                            2-year period beginning on that date.
                                (vii) For an individual who completes such
                            term of service by September 30, 2029 or the
                            individual's transferee, until the end of the
                            1-year period beginning on that date.
        (i) Limitation.--The funds made available under this section are
    subject to the condition that the Corporation shall not--
                (1) use such funds to make any transfer to the National
            Service Trust for any use, or enter into any agreement
            involving such funds--
                        (A) that is for a term extending beyond September
                    30, 2031; or
                        (B) for which or under which any payment could be
                    outlaid after September 30, 2031; and
                (2) use any other funds available to the Corporation to
            liquidate obligations made under this section.
        (j) Definition.--For purposes of this section, the term
    ``registered apprenticeship program'' means an apprenticeship program
    registered with the Office of Apprenticeship of the Employment and
    Training Administration of the Department of Labor, or a State
    apprenticeship agency recognized by the Office of Apprenticeship,
    pursuant to the Act of August 16, 1937 (commonly known as the
    ``National Apprenticeship Act''; 50 Stat. 664, chapter 663).

    SEC. 26002. WORKFORCE DEVELOPMENT IN SUPPORT OF CLIMATE RESILIENCE AND
                  MITIGATION.

        (a) YouthBuild.--In addition to amounts otherwise available, there
    is appropriated to the Department of Labor for fiscal year 2022, out of
    any amounts in the Treasury not otherwise appropriated, $450,000,000,
    to remain available until September 30, 2026, to support activities
    aligned with high-quality employment opportunities in industry sectors
    or occupations related to climate resilience or mitigation and aligned
    with the activities described in subsection (e)(3) of section 26001
    by--
                (1) carrying out activities described in section 171(c)(2)
            of the Workforce Innovation and Opportunity Act; and
                (2) improving and expanding access to services, stipends,
            wages, and benefits described in subparagraphs (A)(vii) and (F)
            of section 171(c)(2) of such Act.
        (b) Job Corps.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated to the Department of Labor for
            fiscal year 2022, out of any amounts in the Treasury not
            otherwise appropriated, $450,000,000, to remain available until
            September 30, 2026, to support activities aligned with high-
            quality employment opportunities in industry sectors or
            occupations related to climate resilience or mitigation and
            aligned with the activities described in subsection (e)(3) of
            section 26001 by--
                        (A) providing funds to operators and service
                    providers to--
                                (i) carry out the activities and services
                            described in sections 148 and 149 of the
                            Workforce Innovation and Opportunity Act; and
                                (ii) improve and expand access to
                            allowances and services described in section
                            150 of such Act; and
                        (B) notwithstanding section 158(c) of such Act,
                    constructing, rehabilitating, and acquiring Job Corps
                    centers to support activities described in subparagraph
                    (A).
                (2) Eligibility.--For the purposes of carrying out
            paragraph (1), an entity in a State or outlying area may be
            eligible to be selected as an operator or service provider.
        (c) Pre-apprenticeship, and Registered Apprenticeship Programs.--
                (1) Pre-apprenticeship programs.--In addition to amounts
            otherwise available, there is appropriated to the Department of
            Labor for fiscal year 2022, out of any amounts in the Treasury
            not otherwise appropriated, $1,000,000,000, to remain available
            until September 30, 2026, to carry out activities through
            grants, cooperative agreements, contracts, or other
            arrangements, to create or expand pre-apprenticeship programs
            that articulate to registered apprenticeship programs, are
            aligned with high-quality employment opportunities in industry
            sectors or occupations related to climate resilience or
            mitigation, and are aligned with the activities described in
            subsection (e)(3) of section 26001.
                (2) Pre-apprenticeship partnerships.--In addition to
            amounts otherwise available, there is appropriated to the
            Department of Labor for fiscal year 2022, out of any amounts in
            the Treasury not otherwise appropriated, $150,000,000, to
            remain available until September 30, 2026, to support
            partnerships between entities carrying out pre-apprenticeship
            programs that articulate to registered apprenticeship programs
            and entities funded under subsection (e) of section 26001 to
            ensure past and current participants in programs funded under
            subsection (e)(1) of section 26001 have access to such pre-
            apprenticeship programs.
                (3) Registered apprenticeship programs.--In addition to
            amounts otherwise available, there is appropriated to the
            Department of Labor for fiscal year 2022, out of any amounts in
            the Treasury not otherwise appropriated, $450,000,000, to
            remain available until September 30, 2026, to carry out
            activities through grants, cooperative agreements, contracts,
            or other arrangements, to create or expand registered
            apprenticeship programs in climate-related nontraditional
            apprenticeship occupations.
                (4) Participants with barriers to employment and
            nontraditional apprenticeship populations.--In addition to
            amounts otherwise available, there is appropriated to the
            Department of Labor for fiscal year 2022, out of any amounts in
            the Treasury not otherwise appropriated, $350,000,000, to
            remain available until September 30, 2026, for entities to
            carry out pre-apprenticeship programs described in paragraph
            (1), and registered apprenticeship program described in
            paragraph (3), serving a high number or high percentage of
            individuals with barriers to employment, including individuals
            with disabilities, or nontraditional apprenticeship
            populations.
        (d) Reentry Employment Opportunities Program.--In addition to
    amounts otherwise available, there is appropriated to the Department of
    Labor for fiscal year 2022, out of any amounts in the Treasury not
    otherwise appropriated, $1,000,000,000, to remain available until
    September 30, 2026, for the Reentry Employment Opportunities program,
    which amount shall be used to support activities aligned with high-
    quality employment opportunities in industry sectors or occupations
    related to climate resilience or mitigation and aligned with the
    activities described in subsection (e)(3) of section 26001.
        (e) Paid Youth Employment Opportunities.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, to the Department
    of Labor, $350,000,000, to remain available until September 30, 2026,
    to carry out activities through grants, contracts, or cooperative
    agreements, for the purposes of providing in-school youth and out-of-
    school youth with paid work experiences authorized under section
    129(c)(2)(C) of the Workforce Innovation and Opportunity Act,
    notwithstanding section 194(10) of such Act, that are--
                (1) carried out by public agencies or private nonprofit
            entities, including community-based organizations;
                (2) provided in conjunction with supportive services and
            other elements described in section 129(c)(2) of such Act;
                (3) aligned with the activities described in subsection
            (e)(3) of section 26001; and
                (4) designed to prepare participants for--
                        (A) high-quality, unsubsidized employment
                    opportunities in industry sectors or occupations
                    related to climate resilience or mitigation;
                        (B) enrollment in an institution of higher
                    education (as defined in section 101 or 102(c) of the
                    Higher Education Act of 1965); and
                        (C) registered apprenticeship programs.
        (f) Department of Labor Inspector General.--In addition to amounts
    otherwise available, there is appropriated to the Office of Inspector
    General of the Department of Labor for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $10,000,000, to
    remain available until expended, for salaries and expenses necessary
    for oversight, investigations, and audits of programs, grants, and
    projects of the Department of Labor funded under this section.
        (g) Administration.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated to the Department of Labor for
            fiscal year 2022, out of any money in the Treasury not
            otherwise appropriated, $69,800,000, to remain available until
            September 30, 2029, for program administration within the
            Department of Labor for salaries and expenses necessary to
            implement this section.
                (2) Plan.--In addition to amounts otherwise available,
            there is appropriated for fiscal year 2022, out of any money in
            the Treasury not otherwise appropriated, to the Department of
            Labor, $200,000, to remain available until September 30, 2023,
            which shall be used by the Secretary to--
                        (A) develop, publish, and implement, not later than
                    180 days after the date of enactment of this Act, a
                    project, operations, and management plan for funds
                    appropriated under this section; and
                        (B) consult with the Chief Executive Officer of the
                    Corporation for National and Community Service in
                    developing the plan under subparagraph (A).
        (h) Definition.--For purposes of this section:
                (1) Climate-related nontraditional apprenticeship
            occupation.--The term ``climate-related nontraditional
            apprenticeship occupation'' means an apprenticeable
            occupation--
                        (A) that aligns with the activities described in
                    subsection (e)(3) of section 26001;
                        (B) in an industry sector that trains less than 10
                    percent of all civilian registered apprentices as of
                    the date of the enactment of this Act; and
                        (C) that is related to climate resilience or
                    mitigation.
                (2) Registered apprenticeship program.-- The term
            ``registered apprenticeship program'' means an apprenticeship
            program registered with the Office of Apprenticeship of the
            Employment and Training Administration of the Department of
            Labor, or a State apprenticeship agency recognized by the
            Office of Apprenticeship, pursuant to the Act of August 16,
            1937 (commonly known as the ``National Apprenticeship Act''; 50
            Stat. 664, chapter 663).
                (3) Wioa definitions.--The terms ``community-based
            organization'', ``individual with a barrier to employment'',
            ``in-school youth'', ``outlying area'', and ``out-of-school
            youth'' have the meanings given such terms in paragraphs (10),
            (24), (27), (45), and (46), respectively, of section 3 of the
            Workforce Innovation and Opportunity Act.

               Subtitle H--Prescription Drug Coverage Provisions

    SEC. 27001. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR CERTAIN
                  INSULIN PRODUCTS.

        (a) In General.--Subpart B of part 7 of subtitle B of title I of
    the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1185 et
    seq.) is amended by adding at the end the following:

    ``SEC. 726. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR CERTAIN
                  INSULIN PRODUCTS.

        ``(a) In General.--For plan years beginning on or after January 1,
    2023, a group health plan or health insurance issuer offering group
    health insurance coverage shall provide coverage of selected insulin
    products, and with respect to such products, shall not--
                ``(1) apply any deductible; or
                ``(2) impose any cost-sharing in excess of the lesser of,
            per 30-day supply--
                        ``(A) $35; or
                        ``(B) the amount equal to 25 percent of the
                    negotiated price of the selected insulin product net of
                    all price concessions received by or on behalf of the
                    plan or coverage, including price concessions received
                    by or on behalf of third-party entities providing
                    services to the plan or coverage, such as pharmacy
                    benefit management services.
        ``(b) Definitions.--In this section:
                ``(1) Selected insulin products.--The term `selected
            insulin products' means at least one of each dosage form (such
            as vial, pump, or inhaler dosage forms) of each different type
            (such as rapid-acting, short-acting, intermediate-acting, long-
            acting, ultra long-acting, and premixed) of insulin (as defined
            below), when available, as selected by the group health plan or
            health insurance issuer.
                ``(2) Insulin defined.--The term `insulin' means insulin
            that is licensed under subsection (a) or (k) of section 351 of
            the Public Health Service Act (42 U.S.C. 262) and continues to
            be marketed under such section, including any insulin product
            that has been deemed to be licensed under section 351(a) of
            such Act pursuant to section 7002(e)(4) of the Biologics Price
            Competition and Innovation Act of 2009 (Public Law 111-148) and
            continues to be marketed pursuant to such licensure.
        ``(c) Out-of-network Providers.--Nothing in this section requires a
    plan or issuer that has a network of providers to provide benefits for
    selected insulin products described in this section that are delivered
    by an out-of-network provider, or precludes a plan or issuer that has a
    network of providers from imposing higher cost-sharing than the levels
    specified in subsection (a) for selected insulin products described in
    this section that are delivered by an out-of-network provider.
        ``(d) Rule of Construction.--Subsection (a) shall not be construed
    to require coverage of, or prevent a group health plan or health
    insurance coverage from imposing cost-sharing other than the levels
    specified in subsection (a) on, insulin products that are not selected
    insulin products, to the extent that such coverage is not otherwise
    required and such cost-sharing is otherwise permitted under Federal and
    applicable State law.
        ``(e) Application of Cost-sharing Towards Deductibles and Out-of-
    pocket Maximums.--Any cost-sharing payments made pursuant to subsection
    (a)(2) shall be counted toward any deductible or out-of-pocket maximum
    that applies under the plan or coverage.''.
        (b) Clerical Amendment.--The table of contents in section 1 of the
    Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et
    seq.) is amended by inserting after the item relating to section 725
    the following:

    ``Sec. 726. Requirements with respect to cost-sharing for certain
                                insulin products.''.

    SEC. 27002. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.

        (a) In General.--Subtitle B of title I of the Employee Retirement
    Income Security Act of 1974 (29 U.S.C. 1021 et seq.) is amended--
                (1) in subpart B of part 7 (29 U.S.C. 1185 et seq.), by
            adding at the end the following:

    ``SEC. 727. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.

        ``(a) In General.--For plan years beginning on or after January 1,
    2023, a group health plan (or health insurance issuer offering group
    health insurance coverage in connection with such a plan) or an entity
    or subsidiary providing pharmacy benefits management services on behalf
    of such a plan or issuer shall not enter into a contract with a drug
    manufacturer, distributor, wholesaler, subcontractor, rebate
    aggregator, or any associated third party that limits the disclosure of
    information to plan sponsors in such a manner that prevents the plan or
    issuer, or an entity or subsidiary providing pharmacy benefits
    management services on behalf of a plan or issuer, from making the
    reports described in subsection (b).
        ``(b) Reports.--
                ``(1) In general.--For plan years beginning on or after
            January 1, 2023, not less frequently than once every 6 months,
            a health insurance issuer offering group health insurance
            coverage or an entity providing pharmacy benefits management
            services on behalf of a group health plan or an issuer
            providing group health insurance coverage shall submit to the
            plan sponsor (as defined in section 3(16)(B)) of such group
            health plan or group health insurance coverage a report in
            accordance with this subsection and make such report available
            to the plan sponsor in a machine-readable format. Each such
            report shall include, with respect to the applicable group
            health plan or health insurance coverage--
                        ``(A) as applicable, information collected from
                    drug manufacturers by such issuer or entity on the
                    total amount of copayment assistance dollars paid, or
                    copayment cards applied, that were funded by the drug
                    manufacturer with respect to the participants and
                    beneficiaries in such plan or coverage;
                        ``(B) a list of each drug covered by such plan,
                    issuer, or entity providing pharmacy benefit management
                    services that was dispensed during the reporting
                    period, including, with respect to each such drug
                    during the reporting period--
                                ``(i) the brand name, chemical entity, and
                            National Drug Code;
                                ``(ii) the number of participants and
                            beneficiaries for whom the drug was filled
                            during the plan year, the total number of
                            prescription fills for the drug (including
                            original prescriptions and refills), and the
                            total number of dosage units of the drug
                            dispensed across the plan year, including
                            whether the dispensing channel was by retail,
                            mail order, or specialty pharmacy;
                                ``(iii) the wholesale acquisition cost,
                            listed as cost per days supply and cost per
                            pill, or in the case of a drug in another form,
                            per dose;
                                ``(iv) the total out-of-pocket spending by
                            participants and beneficiaries on such drug,
                            including participant and beneficiary spending
                            through copayments, coinsurance, and
                            deductibles; and
                                ``(v) for any drug for which gross spending
                            of the group health plan or health insurance
                            coverage exceeded $10,000 during the reporting
                            period--
                                        ``(I) a list of all other drugs in
                                    the same therapeutic category or class,
                                    including brand name drugs and
                                    biological products and generic drugs
                                    or biosimilar biological products that
                                    are in the same therapeutic category or
                                    class as such drug; and
                                        ``(II) the rationale for preferred
                                    formulary placement of such drug in
                                    that therapeutic category or class;
                        ``(C) a list of each therapeutic category or class
                    of drugs that were dispensed under the health plan or
                    health insurance coverage during the reporting period,
                    and, with respect to each such therapeutic category or
                    class of drugs, during the reporting period--
                                ``(i) total gross spending by the plan,
                            before manufacturer rebates, fees, or other
                            manufacturer remuneration;
                                ``(ii) the number of participants and
                            beneficiaries who filled a prescription for a
                            drug in that category or class;
                                ``(iii) if applicable to that category or
                            class, a description of the formulary tiers and
                            utilization mechanisms (such as prior
                            authorization or step therapy) employed for
                            drugs in that category or class;
                                ``(iv) the total out-of-pocket spending by
                            participants and beneficiaries, including
                            participant and beneficiary spending through
                            copayments, coinsurance, and deductibles; and
                                ``(v) for each therapeutic category or
                            class under which 3 or more drugs are included
                            on the formulary of such plan or coverage--
                                        ``(I) the amount received, or
                                    expected to be received, from drug
                                    manufacturers in rebates, fees,
                                    alternative discounts, or other
                                    remuneration--
                                                ``(aa) to be paid by drug
                                            manufacturers for claims
                                            incurred during the reporting
                                            period; or
                                                ``(bb) that is related to
                                            utilization of drugs, in such
                                            therapeutic category or class;
                                        ``(II) the total net spending,
                                    after deducting rebates, price
                                    concessions, alternative discounts or
                                    other remuneration from drug
                                    manufacturers, by the health plan or
                                    health insurance coverage on that
                                    category or class of drugs; and
                                        ``(III) the net price per course of
                                    treatment or single fill, such as a 30-
                                    day supply or 90-day supply, incurred
                                    by the health plan or health insurance
                                    coverage and its participants and
                                    beneficiaries, after manufacturer
                                    rebates, fees, and other remuneration
                                    for drugs dispensed within such
                                    therapeutic category or class during
                                    the reporting period;
                        ``(D) total gross spending on prescription drugs by
                    the plan or coverage during the reporting period,
                    before rebates and other manufacturer fees or
                    remuneration;
                        ``(E) total amount received, or expected to be
                    received, by the health plan or health insurance
                    coverage in drug manufacturer rebates, fees,
                    alternative discounts, and all other remuneration
                    received from the manufacturer or any third party,
                    other than the plan sponsor, related to utilization of
                    drug or drug spending under that health plan or health
                    insurance coverage during the reporting period;
                        ``(F) the total net spending on prescription drugs
                    by the health plan or health insurance coverage during
                    the reporting period; and
                        ``(G) amounts paid directly or indirectly in
                    rebates, fees, or any other type of remuneration to
                    brokers, consultants, advisors, or any other individual
                    or firm who referred the group health plan's or health
                    insurance issuer's business to the pharmacy benefit
                    manager.
                ``(2) Privacy requirements.--Health insurance issuers
            offering group health insurance coverage and entities providing
            pharmacy benefits management services on behalf of a group
            health plan shall provide information under paragraph (1) in a
            manner consistent with the privacy, security, and breach
            notification regulations promulgated under section 264(c) of
            the Health Insurance Portability and Accountability Act of
            1996, and shall restrict the use and disclosure of such
            information according to such privacy regulations.
                ``(3) Disclosure and redisclosure.--
                        ``(A) Limitation to business associates.--A group
                    health plan receiving a report under paragraph (1) may
                    disclose such information only to business associates
                    of such plan as defined in section 160.103 of title 45,
                    Code of Federal Regulations (or successor regulations).
                        ``(B) Clarification regarding public disclosure of
                    information.--Nothing in this section prevents a health
                    insurance issuer offering group health insurance
                    coverage or an entity providing pharmacy benefits
                    management services on behalf of a group health plan
                    from placing reasonable restrictions on the public
                    disclosure of the information contained in a report
                    described in paragraph (1), except that such issuer or
                    entity may not restrict disclosure of such report to
                    the Department of Health and Human Services, the
                    Department of Labor, or the Department of the Treasury.
                        ``(C) Limited form of report.--The Secretary shall
                    define through rulemaking a limited form of the report
                    under paragraph (1) required of plan sponsors who are
                    drug manufacturers, drug wholesalers, or other direct
                    participants in the drug supply chain, in order to
                    prevent anti-competitive behavior.
                ``(4) Report to gao.--A health insurance issuer offering
            group health insurance coverage or an entity providing pharmacy
            benefits management services on behalf of a group health plan
            shall submit to the Comptroller General of the United States
            each of the first 4 reports submitted to a plan sponsor under
            paragraph (1) with respect to such coverage or plan, and other
            such reports as requested, in accordance with the privacy
            requirements under paragraph (2) and the disclosure and
            redisclosure standards under paragraph (3), and such other
            information that the Comptroller General determines necessary
            to carry out the study under section 30606(b) of the Act
            entitled `An Act to provide for reconciliation pursuant to
            title II of S. Con. Res. 14'.
        ``(c) Enforcement.--
                ``(1) In general.--The Secretary, in consultation with the
            Secretary of Health and Human Services and the Secretary of the
            Treasury, shall enforce this section.
                ``(2) Failure to provide timely information.--A health
            insurance issuer or an entity providing pharmacy benefit
            management services that violates subsection (a) or fails to
            provide information required under subsection (b), or a drug
            manufacturer that fails to provide information under subsection
            (b)(1)(A) in a timely manner, shall be subject to a civil
            monetary penalty in the amount of $10,000 for each day during
            which such violation continues or such information is not
            disclosed or reported.
                ``(3) False information.--A health insurance issuer, entity
            providing pharmacy benefit management services, or drug
            manufacturer that knowingly provides false information under
            this section shall be subject to a civil money penalty in an
            amount not to exceed $100,000 for each item of false
            information. Such civil money penalty shall be in addition to
            other penalties as may be prescribed by law.
                ``(4) Procedure.--The provisions of section 1128A of the
            Social Security Act, other than subsection (a) and (b) and the
            first sentence of subsection (c)(1) of such section shall apply
            to civil monetary penalties under this subsection in the same
            manner as such provisions apply to a penalty or proceeding
            under section 1128A of the Social Security Act.
                ``(5) Waivers.--The Secretary may waive penalties under
            paragraph (2), or extend the period of time for compliance with
            a requirement of this section, for an entity in violation of
            this section that has made a good-faith effort to comply with
            this section.
        ``(d) Rule of Construction.--Nothing in this section shall be
    construed to permit a health insurance issuer, group health plan, or
    other entity to restrict disclosure to, or otherwise limit the access
    of, the Department of Labor to a report described in subsection (b)(1)
    or information related to compliance with subsection (a) by such
    issuer, plan, or entity.
        ``(e) Definition.--In this section, the term `wholesale acquisition
    cost' has the meaning given such term in section 1847A(c)(6)(B) of the
    Social Security Act.''; and
                (2) in section 502(b)(3) (29 U.S.C. 1132(b)(3)), by
            inserting ``(other than section 727)'' after ``part 7''.
        (b) Clerical Amendment.--The table of contents in section 1 of the
    Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et
    seq.) is amended by inserting after the item relating to section 726
    the following new item:

    ``Sec. 727. Oversight of pharmacy benefit manager services.''.

                  TITLE III--COMMITTEE ON ENERGY AND COMMERCE

                           Subtitle A--Air Pollution

    SEC. 30101. CLEAN HEAVY-DUTY VEHICLES.

        The Clean Air Act is amended by inserting after section 131 of such
    Act (42 U.S.C. 7431) the following:

    ``SEC. 132. CLEAN HEAVY-DUTY VEHICLES.

        ``(a) Appropriations.--
                ``(1) In general.--In addition to amounts otherwise
            available, there is appropriated to the Administrator for
            fiscal year 2022, out of any money in the Treasury not
            otherwise appropriated, $3,000,000,000, to remain available
            until September 30, 2031, to carry out this section.
                ``(2) Nonattainment areas.--In addition to amounts
            otherwise available, there is appropriated to the Administrator
            for fiscal year 2022, out of any money in the Treasury not
            otherwise appropriated, $2,000,000,000, to remain available
            until September 30, 2031, to make awards under this section to
            eligible recipients and to eligible contractors that propose to
            replace eligible vehicles to serve 1 or more communities
            located in an air quality area designated pursuant to section
            107 as nonattainment for any air pollutant.
                ``(3) Reservation.--Of the funds appropriated by paragraph
            (1), the Administrator shall reserve 3 percent for
            administrative costs necessary to carry out this section.
        ``(b) Program.--Beginning not later than 180 days after the date of
    enactment of this section, the Administrator shall implement a program
    to make awards of grants and rebates to eligible recipients, and to
    make awards of contracts to eligible contractors for providing rebates,
    for up to 100 percent of costs for--
                ``(1) replacing eligible vehicles with zero-emission
            vehicles;
                ``(2) purchasing, installing, operating, and maintaining
            infrastructure needed to charge, fuel, or maintain zero-
            emission vehicles;
                ``(3) workforce development and training to support the
            maintenance, charging, fueling, and operation of zero-emission
            vehicles; and
                ``(4) planning and technical activities to support the
            adoption and deployment of zero-emission vehicles.
        ``(c) Applications.--To seek an award under this section, an
    eligible recipient or eligible contractor shall submit to the
    Administrator an application at such time, in such manner, and
    containing such information as the Administrator shall prescribe.
        ``(d) Definitions.--For purposes of this section:
                ``(1) Eligible contractor.--The term `eligible contractor'
            means a contractor that has the capacity--
                        ``(A) to sell zero-emission vehicles, or charging
                    or other equipment needed to charge, fuel, or maintain
                    zero-emission vehicles, to individuals or entities that
                    own an eligible vehicle; or
                        ``(B) to arrange financing for such a sale.
                ``(2) Eligible recipient.--The term `eligible recipient'
            means--
                        ``(A) a State;
                        ``(B) a municipality;
                        ``(C) an Indian tribe; or
                        ``(D) a nonprofit school transportation
                    association.
                ``(3) Eligible vehicle.--The term `eligible vehicle' means
            a Class 6 or Class 7 heavy-duty vehicle as defined in section
            1037.801 of title 40, Code of Federal Regulations (as in effect
            on the date of enactment of this section).
                ``(4) Zero-emission vehicle.--The term `zero-emission
            vehicle' means a vehicle that has a drivetrain that produces,
            under any possible operational mode or condition, zero exhaust
            emissions of--
                        ``(A) any air pollutant that is listed pursuant to
                    section 108(a) (or any precursor to such an air
                    pollutant); and
                        ``(B) any greenhouse gas.''.

    SEC. 30102. GRANTS TO REDUCE AIR POLLUTION AT PORTS.

        The Clean Air Act is amended by inserting after section 132 of such
    Act, as added by section 30101 of this Act, the following:

    ``SEC. 133. GRANTS TO REDUCE AIR POLLUTION AT PORTS.

        ``(a) Appropriations.--
                ``(1) General assistance.--In addition to amounts otherwise
            available, there is appropriated to the Administrator for
            fiscal year 2022, out of any money in the Treasury not
            otherwise appropriated, $2,625,000,000, to remain available
            until September 30, 2027, to award rebates and grants to
            eligible recipients on a competitive basis--
                        ``(A) to purchase or install zero-emission port
                    equipment or technology for use at, or to directly
                    serve, one or more ports;
                        ``(B) to conduct any relevant planning or
                    permitting in connection with the purchase or
                    installation of such zero-emission port equipment or
                    technology; and
                        ``(C) to develop qualified climate action plans.
                ``(2) Nonattainment areas.--In addition to amounts
            otherwise available, there is appropriated to the Administrator
            for fiscal year 2022, out of any money in the Treasury not
            otherwise appropriated, $875,000,000, to remain available until
            September 30, 2027, to award rebates and grants to eligible
            recipients to carry out activities described in paragraph (1)
            with respect to ports located in air quality areas designated
            pursuant to section 107 as nonattainment for an air pollutant.
        ``(b) Limitation.--Funds awarded under this section shall not be
    used by any recipient or subrecipient to purchase or install zero-
    emission port equipment or technology that will not be located at, or
    directly serve, the one or more ports involved.
        ``(c) Administration of Funds.--Of the funds made available by this
    section, the Administrator shall reserve 2 percent for administrative
    costs necessary to carry out this section.
        ``(d) Definitions.--In this section:
                ``(1) Eligible recipient.--The term `eligible recipient'
            means--
                        ``(A) a port authority;
                        ``(B) a State, regional, local, or Tribal agency
                    that has jurisdiction over a port authority or a port;
                        ``(C) an air pollution control agency; or
                        ``(D) a private entity (including a nonprofit
                    organization) that--
                                ``(i) applies for a grant under this
                            section in partnership with an entity described
                            in any of subparagraphs (A) through (C); and
                                ``(ii) owns, operates, or uses the
                            facilities, cargo-handling equipment,
                            transportation equipment, or related technology
                            of a port.
                ``(2) Qualified climate action plan.--The term `qualified
            climate action plan' means a detailed and strategic plan that--
                        ``(A) establishes goals, implementation strategies,
                    and accounting and inventory practices (including
                    practices used to measure progress toward stated goals)
                    to reduce emissions at one or more ports of--
                                ``(i) greenhouse gases;
                                ``(ii) an air pollutant that is listed
                            pursuant to section 108(a) (or any precursor to
                            such an air pollutant); and
                                ``(iii) hazardous air pollutants;
                        ``(B) includes a strategy to collaborate with,
                    communicate with, and address potential effects on
                    stakeholders that may be affected by implementation of
                    the plan, including low-income and disadvantaged near-
                    port communities; and
                        ``(C) describes how an eligible recipient has
                    implemented or will implement measures to increase the
                    resilience of the one or more ports involved, including
                    measures related to withstanding and recovering from
                    extreme weather events.
                ``(3) Zero-emission port equipment or technology.--The term
            `zero-emission port equipment or technology' means human-
            operated equipment or human-maintained technology that--
                        ``(A) produces zero emissions of any air pollutant
                    that is listed pursuant to section 108(a) (or any
                    precursor to such an air pollutant) and any greenhouse
                    gas other than water vapor; or
                        ``(B) captures 100 percent of the emissions
                    described in subparagraph (A) that are produced by an
                    ocean-going vessel at berth.''.

    SEC. 30103. GREENHOUSE GAS REDUCTION FUND.

        The Clean Air Act is amended by inserting after section 133 of such
    Act, as added by section 30102 of this Act, the following:

    ``SEC. 134. GREENHOUSE GAS REDUCTION FUND.

        ``(a) Appropriations.--
                ``(1) Zero-emission technologies.--In addition to amounts
            otherwise available, there is appropriated to the Administrator
            for fiscal year 2022, out of any money in the Treasury not
            otherwise appropriated, $7,000,000,000, to remain available
            until September 30, 2024, to make grants, on a competitive
            basis and beginning not later than 180 calendar days after the
            date of enactment of this section, to States, municipalities,
            Tribal governments, and eligible recipients for the purposes of
            providing grants, loans, or other forms of financial
            assistance, as well as technical assistance, to enable low-
            income and disadvantaged communities to deploy or benefit from
            zero-emission technologies, including distributed technologies
            on residential rooftops, and to carry out other greenhouse gas
            emission reduction activities, as determined appropriate by the
            Administrator in accordance with this section.
                ``(2) Zero-emission vehicle supply equipment.--In addition
            to amounts otherwise available, there is appropriated to the
            Administrator for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $2,000,000,000, to remain
            available until September 30, 2024, to make grants, on a
            competitive basis and beginning not later than 180 calendar
            days after the date of enactment of this section, to States,
            municipalities, Tribal governments, and eligible recipients to
            support the purchase, installation, or operation of publicly
            available equipment to charge or fuel light-duty zero-emission
            vehicles, including in low-income and disadvantaged
            communities, through grants, rebates, or other forms of
            financial assistance, and to carry out related greenhouse gas
            emission reduction activities, as determined appropriate by the
            Administrator in accordance with this section.
                ``(3) General assistance.--In addition to amounts otherwise
            available, there is appropriated to the Administrator for
            fiscal year 2022, out of any money in the Treasury not
            otherwise appropriated, $11,970,000,000, to remain available
            until September 30, 2024, to make grants, on a competitive
            basis and beginning not later than 180 calendar days after the
            date of enactment of this section, to eligible recipients for
            the purposes of providing financial assistance and technical
            assistance in accordance with subsection (b).
                ``(4) Low-income and disadvantaged communities.--In
            addition to amounts otherwise available, there is appropriated
            to the Administrator for fiscal year 2022, out of any money in
            the Treasury not otherwise appropriated, $8,000,000,000, to
            remain available until September 30, 2024, to make grants, on a
            competitive basis and beginning not later than 180 calendar
            days after the date of enactment of this section, to eligible
            recipients for the purposes of providing financial assistance
            and technical assistance in low-income and disadvantaged
            communities in accordance with subsection (b).
                ``(5) Administrative costs.--In addition to amounts
            otherwise available, there is appropriated to the Administrator
            for fiscal year 2022, out of any money in the Treasury not
            otherwise appropriated, $30,000,000, to remain available until
            September 30, 2031, for the administrative costs necessary to
            carry out activities under this section.
        ``(b) Use of Funds.--An eligible recipient that receives a grant
    pursuant to subsection (a) shall use the grant in accordance with the
    following:
                ``(1) Direct investment.--The eligible recipient shall--
                        ``(A) use a broad range of finance and investment
                    tools to provide financial assistance to qualified
                    projects at the national, regional, State, and local
                    levels, including, as applicable, through both
                    concessionary and market rate financing;
                        ``(B) prioritize investment in qualified projects
                    that would otherwise lack access to financing;
                        ``(C) retain, manage, recycle, and monetize all
                    repayments and other revenue received from fees,
                    interest, repaid loans, and all other types of
                    financial assistance provided using grant funds under
                    this section to ensure continued operability; and
                        ``(D) meet any requirements set forth by the
                    Administrator to ensure accountability and proper
                    management of funds appropriated by this section.
                ``(2) Indirect investment.--The eligible recipient shall
            provide funding and technical assistance to establish new or
            support existing public, quasi-public, or nonprofit entities
            that provide financial assistance to qualified projects at the
            State, local, territorial, or Tribal level or in the District
            of Columbia, including community- and low-income-focused
            lenders and capital providers.
        ``(c) Definitions.--In this section:
                ``(1) Eligible recipient.--The term `eligible recipient'
            means a nonprofit organization that--
                        ``(A) is designed to provide capital, including by
                    leveraging private capital, and other forms of
                    financial assistance for the rapid deployment of low-
                    and zero-emission products, technologies, and services;
                        ``(B) does not take deposits other than deposits
                    from repayments and other revenue received from
                    financial assistance provided using grant funds under
                    this section;
                        ``(C) is funded by public or charitable
                    contributions; and
                        ``(D) invests in or finances projects alone or in
                    conjunction with other investors.
                ``(2) Qualified project.--The term `qualified project'
            includes any project, activity, or technology that--
                        ``(A) reduces or avoids greenhouse gas emissions
                    and other forms of air pollution in partnership with,
                    and by leveraging investment from, the private sector;
                    or
                        ``(B) assists communities in the efforts of those
                    communities to reduce or avoid greenhouse gas emissions
                    and other forms of air pollution.
                ``(3) Publicly available equipment.--The term `publicly
            available equipment' means equipment that--
                        ``(A) is located at a multi-unit housing structure;
                        ``(B) is located at a workplace and is available to
                    employees of such workplace or employees of a nearby
                    workplace; or
                        ``(C) is at a location that is publicly accessible
                    for a minimum of 12 hours per day at least 5 days per
                    week and networked or otherwise capable of being
                    monitored remotely.
                ``(4) Zero-emission technology.--The term `zero-emission
            technology' means any technology that produces zero emissions
            of--
                        ``(A) any air pollutant that is listed pursuant to
                    section 108(a) (or any precursor to such an air
                    pollutant); and
                        ``(B) any greenhouse gas.
                ``(5) Zero-emission vehicle.--The term `zero-emission
            vehicle' means a vehicle that has a drivetrain that produces,
            under any possible operational mode or condition, zero exhaust
            emissions of--
                        ``(A) any air pollutant that is listed pursuant to
                    section 108(a) (or any precursor to such an air
                    pollutant); and
                        ``(B) any greenhouse gas.''.

    SEC. 30104. COLLABORATIVE COMMUNITY WILDFIRE AIR GRANTS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Administrator of the Environmental Protection
    Agency for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $150,000,000, to remain available until
    September 30, 2031, for grants authorized under subsections (a) through
    (c) of section 103 of the Clean Air Act (42 U.S.C. 7403(a)-(c)) to
    assist eligible entities in developing and implementing collaborative
    community plans to prepare for smoke from wildfires, reduce risks of
    smoke exposure due to wildfires, and mitigate the health and
    environmental effects of smoke from wildfires.
        (b) Technical Assistance.--The Administrator of the Environmental
    Protection Agency may use amounts made available under subsection (a)
    to provide technical assistance to any eligible entity in--
                (1) submitting an application for a grant to be made
            pursuant to this section; or
                (2) carrying out a project using a grant made pursuant to
            this section.
        (c) Administrative Costs.--Of the amounts made available under
    subsection (a), the Administrator of the Environmental Protection
    Agency shall reserve 5 percent for administrative costs to carry out
    this section.
        (d) Eligible Entities.--In this section, the term ``eligible
    entity'' means a State, an air pollution control agency, a
    municipality, or an Indian tribe (as such terms are defined in section
    302 of the Clean Air Act (42 U.S.C. 7602)).

    SEC. 30105. DIESEL EMISSIONS REDUCTIONS.

        (a) Goods Movement.--In addition to amounts otherwise available,
    there is appropriated to the Administrator of the Environmental
    Protection Agency for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $60,000,000, to remain available
    until September 30, 2031, for grants, rebates, and loans under section
    792 of the Energy Policy Act of 2005 (42 U.S.C. 16132) to identify and
    reduce diesel emissions resulting from goods movement facilities, and
    vehicles servicing goods movement facilities, in low-income and
    disadvantaged communities to address the health impacts of such
    emissions on such communities.
        (b) Administrative Costs.--The Administrator of the Environmental
    Protection Agency shall reserve 2 percent of the amounts made available
    under this section for the administrative costs necessary to carry out
    activities pursuant to this section.

    SEC. 30106. FUNDING TO ADDRESS AIR POLLUTION.

        (a) Appropriations.--
                (1) Fenceline air monitoring and screening air
            monitoring.--In addition to amounts otherwise available, there
            is appropriated to the Administrator of the Environmental
            Protection Agency for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $117,500,000, to remain
            available until September 30, 2031, for grants and other
            activities authorized under subsections (a) through (c) of
            section 103 and section 105 of the Clean Air Act (42 U.S.C.
            7403(a)-(c), 7405) to deploy, integrate, support, and maintain
            fenceline air monitoring, screening air monitoring, national
            air toxics trend stations, and other air toxics and community
            monitoring.
                (2) Multipollutant monitoring stations.--In addition to
            amounts otherwise available, there is appropriated to the
            Administrator of the Environmental Protection Agency for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated, $50,000,000, to remain available until September
            30, 2031, for grants and other activities authorized under
            subsections (a) through (c) of section 103 and section 105 of
            the Clean Air Act (42 U.S.C. 7403(a)-(c), 7405)--
                        (A) to expand the national ambient air quality
                    monitoring network with new multipollutant monitoring
                    stations; and
                        (B) to replace, repair, operate, and maintain
                    existing monitors.
                (3) Air quality sensors in low-income and disadvantaged
            communities.--In addition to amounts otherwise available, there
            is appropriated to the Administrator of the Environmental
            Protection Agency for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $3,000,000, to remain
            available until September 30, 2031, for grants and other
            activities authorized under subsections (a) through (c) of
            section 103 and section 105 of the Clean Air Act (42 U.S.C.
            7403(a)-(c), 7405) to deploy, integrate, and operate air
            quality sensors in low-income and disadvantaged communities.
                (4) Emissions from wood heaters.--In addition to amounts
            otherwise available, there is appropriated to the Administrator
            of the Environmental Protection Agency for fiscal year 2022,
            out of any money in the Treasury not otherwise appropriated,
            $15,000,000, to remain available until September 30, 2031, for
            grants and other activities authorized under subsections (a)
            through (c) of section 103 and section 105 of the Clean Air Act
            (42 U.S.C. 7403(a)-(c), 7405) for testing and other agency
            activities to address emissions from wood heaters.
                (5) Methane monitoring.--In addition to amounts otherwise
            available, there is appropriated to the Administrator of the
            Environmental Protection Agency for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated,
            $20,000,000, to remain available until September 30, 2031, for
            grants and other activities authorized under subsections (a)
            through (c) of section 103 and section 105 of the Clean Air Act
            (42 U.S.C. 7403(a)-(c), 7405) for monitoring emissions of
            methane.
                (6) Clean air act grants.--In addition to amounts otherwise
            available, there is appropriated to the Administrator of the
            Environmental Protection Agency for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated,
            $25,000,000, to remain available until September 30, 2031, for
            grants and other activities authorized under subsections (a)
            through (c) of section 103 and section 105 of the Clean Air Act
            (42 U.S.C. 7403(a)-(c), 7405).
                (7) Other activities.--In addition to amounts otherwise
            available, there is appropriated to the Administrator of the
            Environmental Protection Agency for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated,
            $45,000,000, to remain available until September 30, 2031, to
            carry out, with respect to greenhouse gases, sections 111, 115,
            165, 177, 202, 211, 213, 231, and 612 of the Clean Air Act (42
            U.S.C. 7411, 7415, 7475, 7507, 7521, 7545, 7547, 7571, and
            7671k).
                (8) Greenhouse gas and zero-emission standards for mobile
            sources.--In addition to amounts otherwise available, there is
            appropriated to the Administrator of the Environmental
            Protection Agency for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $5,000,000, to remain
            available until September 30, 2031, to provide grants to States
            to adopt and implement greenhouse gas and zero-emission
            standards for mobile sources pursuant to section 177 of the
            Clean Air Act (42 U.S.C. 7507).
        (b) Administration of Funds.--Of the funds made available pursuant
    to paragraphs (1), (2), (5) and (6) of subsection (a), the
    Administrator of the Environmental Protection Agency shall reserve 5
    percent for activities funded pursuant to such subsection other than
    grants.

    SEC. 30107. FUNDING TO ADDRESS AIR POLLUTION AT SCHOOLS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Administrator of the Environmental Protection
    Agency for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $37,500,000, to remain available until
    September 30, 2031, for grants and other activities to monitor and
    reduce air pollution and greenhouse gas emissions at schools in low-
    income and disadvantaged communities under subsections (a) through (c)
    of section 103 of the Clean Air Act (42 U.S.C. 7403(a)-(c)) and section
    105 of that Act (42 U.S.C. 7405).
        (b) Technical Assistance.--In addition to amounts otherwise
    available, there is appropriated to the Administrator of the
    Environmental Protection Agency for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $12,500,000, to remain
    available until September 30, 2031, for providing technical assistance
    to schools in low-income and disadvantaged communities under
    subsections (a) through (c) of section 103 of the Clean Air Act (42
    U.S.C. 7403(a)-(c)) and section 105 of that Act (42 U.S.C. 7405)--
                (1) to address environmental issues;
                (2) to develop school environmental quality plans that
            include standards for school building, design, construction,
            and renovation; and
                (3) to identify and mitigate ongoing air pollution hazards.

    SEC. 30108. LOW EMISSIONS ELECTRICITY PROGRAM.

        The Clean Air Act is amended by inserting after section 134 of such
    Act, as added by section 30103 of this Act, the following:

    ``SEC. 135. LOW EMISSIONS ELECTRICITY PROGRAM.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Administrator for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, to remain
    available until September 30, 2031--
                ``(1) $17,000,000 for consumer-related education and
            partnerships with respect to reductions in greenhouse gas
            emissions that result from domestic electricity generation and
            use;
                ``(2) $17,000,000 for education, technical assistance, and
            partnerships within low-income and disadvantaged communities
            with respect to reductions in greenhouse gas emissions that
            result from domestic electricity generation and use;
                ``(3) $17,000,000 for industry-related outreach and
            technical assistance, including through partnerships, with
            respect to reductions in greenhouse gas emissions that result
            from domestic electricity generation and use;
                ``(4) $17,000,000 for outreach and technical assistance to
            State and local governments, including through partnerships,
            with respect to reductions in greenhouse gas emissions that
            result from domestic electricity generation and use;
                ``(5) $1,000,000 to assess, not later than 1 year after the
            date of enactment of this section, the reductions in greenhouse
            gas emissions that result from changes in domestic electricity
            generation and use that are anticipated to occur on an annual
            basis through fiscal year 2031; and
                ``(6) $18,000,000 to carry out this section to ensure that
            reductions in greenhouse gas emissions from domestic
            electricity generation and use are achieved through use of the
            authorities of this Act, including through the establishment of
            requirements under this Act, incorporating the assessment under
            paragraph (5) as a baseline.
        ``(b) Administration of Funds.--Of the amounts made available under
    subsection (a), the Administrator shall reserve 2 percent for the
    administrative costs necessary to carry out activities pursuant to that
    subsection.''.

    SEC. 30109. FUNDING FOR SECTION 211(O) OF THE CLEAN AIR ACT.

        (a) Test and Protocol Development.--In addition to amounts
    otherwise available, there is appropriated to the Administrator of the
    Environmental Protection Agency for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $5,000,000, to remain
    available until September 30, 2031, to carry out section 211(o) of the
    Clean Air Act (42 U.S.C. 7545(o)) with respect to--
                (1) the development and establishment of tests and
            protocols regarding the environmental and public health effects
            of a fuel or fuel additive;
                (2) internal and extramural data collection and analyses to
            regularly update applicable regulations, guidance, and
            procedures for determining lifecycle greenhouse gas emissions
            of a fuel; and
                (3) the review, analysis and evaluation of the impacts of
            all transportation fuels, including fuel lifecycle
            implications, on the general public and on low-income and
            disadvantaged communities.
        (b) Investments in Advanced Biofuels.--In addition to amounts
    otherwise available, there is appropriated to the Administrator of the
    Environmental Protection Agency for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $10,000,000, to remain
    available until September 30, 2031, for new grants to industry and
    other related activities under section 211(o) of the Clean Air Act (42
    U.S.C. 7545(o)) to support investments in advanced biofuels.

    SEC. 30110. FUNDING FOR IMPLEMENTATION OF THE AMERICAN INNOVATION AND
                  MANUFACTURING ACT.

        (a) Appropriations.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated to the Administrator of the
            Environmental Protection Agency for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated,
            $20,000,000, to remain available until September 30, 2026, to
            carry out subsections (a) through (i) and subsection (k) of
            section 103 of division S of Public Law 116-260 (42 U.S.C.
            7675).
                (2) Implementation and compliance tools.--In addition to
            amounts otherwise available, there is appropriated to the
            Administrator of the Environmental Protection Agency for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated, $3,500,000, to remain available until September
            30, 2026, to deploy new implementation and compliance tools to
            carry out subsections (a) through (i) and subsection (k) of
            section 103 of division S of Public Law 116-260 (42 U.S.C.
            7675).
                (3) Competitive grants.--In addition to amounts otherwise
            available, there is appropriated to the Administrator of the
            Environmental Protection Agency for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated,
            $15,000,000, to remain available until September 30, 2026, for
            competitive grants for reclaim and innovative destruction
            technologies under subsections (a) through (i) and subsection
            (k) of section 103 of division S of Public Law 116-260 (42
            U.S.C. 7675).
        (b) Administration of Funds.--Of the funds made available pursuant
    to subsection (a)(3), the Administrator of the Environmental Protection
    Agency shall reserve 5 percent for administrative costs necessary to
    carry out activities pursuant to such subsection.

    SEC. 30111. FUNDING FOR ENFORCEMENT TECHNOLOGY AND PUBLIC INFORMATION.

        (a) Compliance Monitoring.--In addition to amounts otherwise
    available, there is appropriated to the Administrator of the
    Environmental Protection Agency for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $37,000,000, to remain
    available until September 30, 2031, to update the Integrated Compliance
    Information System of the Environmental Protection Agency and any
    associated systems, necessary information technology infrastructure, or
    public access software tools to ensure access to compliance data and
    related information.
        (b) Communications With ICIS.--In addition to amounts otherwise
    available, there is appropriated to the Administrator of the
    Environmental Protection Agency for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $7,000,000, to remain
    available until September 30, 2031, for grants to States, Indian
    tribes, and air pollution control agencies (as such terms are defined
    in section 302 of the Clean Air Act (42 U.S.C. 7602)) to update their
    systems to ensure communication with the Integrated Compliance
    Information System of the Environmental Protection Agency and any
    associated systems.
        (c) Inspection Software.--In addition to amounts otherwise
    available, there is appropriated to the Administrator of the
    Environmental Protection Agency for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $6,000,000, to remain
    available until September 30, 2031--
                (1) to acquire or update inspection software for use by the
            Environmental Protection Agency, States, Indian tribes, and air
            pollution control agencies (as such terms are defined in
            section 302 of the Clean Air Act (42 U.S.C. 7602)); or
                (2) to acquire necessary devices on which to run such
            inspection software.

    SEC. 30112. GREENHOUSE GAS CORPORATE REPORTING.

        In addition to amounts otherwise available, there is appropriated
    to the Administrator of the Environmental Protection Agency for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $5,000,000, to remain available until September 30, 2031, for the
    Environmental Protection Agency to support--
                (1) enhanced standardization and transparency of corporate
            climate action commitments and plans to reduce greenhouse gas
            emissions;
                (2) enhanced transparency regarding progress toward meeting
            such commitments and implementing such plans; and
                (3) progress toward meeting such commitments and
            implementing such plans.

    SEC. 30113. ENVIRONMENTAL PRODUCT DECLARATION ASSISTANCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Administrator of the Environmental Protection
    Agency for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $250,000,000, to remain available until
    September 30, 2031, to develop and carry out a program to support the
    development, and enhanced standardization and transparency, of
    environmental product declarations for construction materials and
    products, including by--
                (1) providing grants to businesses that manufacture
            construction materials and products for developing and
            verifying environmental product declarations, and to States,
            Indian Tribes, and nonprofit organizations that will support
            such businesses;
                (2) providing technical assistance to businesses that
            manufacture construction materials and products in developing
            and verifying environmental product declarations, and to
            States, Indian Tribes, and nonprofit organizations that will
            support such businesses; and
                (3) carrying out other activities that assist in measuring,
            reporting, and steadily reducing the quantity of embodied
            carbon of construction materials and products.
        (b) Administrative Costs.--Of the amounts made available under this
    section, the Administrator of the Environmental Protection Agency shall
    reserve 5 percent for administrative costs necessary to carry out this
    section.
        (c) Definitions.--In this section:
                (1) Embodied carbon.--The term ``embodied carbon'' means
            the quantity of greenhouse gas emissions associated with all
            relevant stages of production of a material or product,
            measured in kilograms of carbon dioxide-equivalent per unit of
            such material or product.
                (2) Environmental product declaration.--The term
            ``environmental product declaration'' means a document that
            reports the environmental impact of a material or product
            that--
                        (A) includes measurement of the embodied carbon of
                    the material or product;
                        (B) conforms with international standards, such as
                    a Type III environmental product declaration, as
                    defined by the International Organization for
                    Standardization standard 14025; and
                        (C) is developed in accordance with any
                    standardized reporting criteria specified by the
                    Administrator of the Environmental Protection Agency.
                (3) State.--The term ``State'' has the meaning given to
            that term in section 302(d) of the Clean Air Act (42 U.S.C.
            7602(d)).

    SEC. 30114. METHANE EMISSIONS REDUCTION PROGRAM.

        The Clean Air Act is amended by inserting after section 135 of such
    Act, as added by section 30108 of this Act, the following:

    ``SEC. 136. METHANE EMISSIONS AND WASTE REDUCTION INCENTIVE PROGRAM FOR
                  PETROLEUM AND NATURAL GAS SYSTEMS.

        ``(a) Incentives for Methane Mitigation and Monitoring.--In
    addition to amounts otherwise available, there is appropriated to the
    Administrator for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $775,000,000, to remain available until
    September 30, 2028--
                ``(1) for grants, rebates, contracts, loans, and other
            activities of the Environmental Protection Agency for the
            purposes of providing financial and technical assistance to
            owners and operators of applicable facilities to prepare and
            submit greenhouse gas reports under subpart W of part 98 of
            title 40, Code of Federal Regulations (or any successor
            regulations);
                ``(2) for grants, rebates, contracts, loans, and other
            activities of the Environmental Protection Agency authorized
            under subsections (a) through (c) of section 103 for methane
            emissions monitoring;
                ``(3) for grants, rebates, contracts, loans, and other
            activities of the Environmental Protection Agency for the
            purposes of providing financial and technical assistance to
            reduce methane and other greenhouse gas emissions from
            petroleum and natural gas systems, mitigate legacy air
            pollution from petroleum and natural gas systems, and provide
            support for communities, including funding for--
                        ``(A) improving climate resiliency of communities
                    and petroleum and natural gas systems;
                        ``(B) improving and deploying industrial equipment
                    and processes that reduce methane and other greenhouse
                    gas emissions and waste;
                        ``(C) supporting innovation in reducing methane and
                    other greenhouse gas emissions and waste from petroleum
                    and natural gas systems;
                        ``(D) mitigating health effects of methane and
                    other greenhouse gas emissions, and legacy air
                    pollution from petroleum and natural gas systems in
                    low-income and disadvantaged communities; and
                        ``(E) supporting environmental restoration; and
                ``(4) to cover all direct and indirect costs required to
            administer this section, including the costs of implementing
            the waste emissions charge under subsection (b), preparing
            inventories, gathering empirical data, and tracking emissions.
        ``(b) Waste Emissions Charge.--The Administrator shall impose and
    collect a charge on methane emissions that exceed an applicable waste
    emissions threshold under subsection (e) from an owner or operator of
    an applicable facility that is required to report methane emissions
    pursuant to subpart W of part 98 of title 40, Code of Federal
    Regulations (or any successor regulations).
        ``(c) Applicable Facility.--For purposes of this section, the term
    `applicable facility' means a facility within the following industry
    segments, as defined in subpart W of part 98 of title 40, Code of
    Federal Regulations (or any successor regulations):
                ``(1) Offshore petroleum and natural gas production.
                ``(2) Onshore petroleum and natural gas production.
                ``(3) Onshore natural gas processing,
                ``(4) Onshore natural gas transmission compression.
                ``(5) Underground natural gas storage.
                ``(6) Liquefied natural gas storage.
                ``(7) Liquefied natural gas import and export equipment.
                ``(8) Onshore petroleum and natural gas gathering and
            boosting.
                ``(9) Onshore natural gas transmission pipeline.
        ``(d) Charge Amount.--The amount of a charge under subsection (b)
    for an applicable facility shall be equal to the product obtained by
    multiplying--
                ``(1) the number of tons of methane emissions reported
            pursuant to subpart W of part 98 of title 40, Code of Federal
            Regulations (or any successor regulations) for the applicable
            facility that exceed the applicable annual waste emissions
            threshold listed in subsection (e) during the previous
            reporting period; and
                ``(2)(A) $900 for emissions reported for calendar year
            2023;
                ``(B) $1200 for emissions reported for calendar year 2024;
            or
                ``(C) $1500 for emissions reported for calendar year 2025
            and each year thereafter.
        ``(e) Waste Emissions Threshold.--
                ``(1) Petroleum and natural gas production.--With respect
            to imposing and collecting the charge under subsection (b) for
            an applicable facility in an industry segment listed in
            paragraph (1) or (2) of subsection (c), the Administrator shall
            impose and collect the charge on the reported tons of methane
            emissions that exceed--
                        ``(A) 0.20 percent of the natural gas sent to sale
                    from such facility; or
                        ``(B) 10 metric tons of methane per million barrels
                    of oil sent to sale from such facility, if such
                    facility sent no natural gas to sale.
                ``(2) Nonproduction petroleum and natural gas systems.--
            With respect to imposing and collecting the charge under
            subsection (b) for an applicable facility in an industry
            segment listed in paragraph (3), (6), (7), or (8) of subsection
            (c), the Administrator shall impose and collect the charge on
            the reported tons of methane emissions that exceed 0.05 percent
            of the natural gas sent to sale from such facility.
                ``(3) Natural gas transmission.--With respect to imposing
            and collecting the charge under subsection (b) for an
            applicable facility in an industry segment listed in paragraph
            (4), (5), or (9) of subsection (c), the Administrator shall
            impose and collect the charge on the reported tons of methane
            emissions that exceed 0.11 percent of the natural gas sent to
            sale from such facility.
                ``(4) Exemption.--Charges shall not be imposed pursuant to
            paragraph (1) on emissions that exceed the waste emissions
            threshold specified in such paragraph if such emissions are
            caused by unreasonable delay in environmental permitting of
            gathering infrastructure.
        ``(f) Period.--The charge under subsection (b) shall be imposed and
    collected beginning with respect to emissions reported for calendar
    year 2023 and for each year thereafter.
        ``(g) Implementation.--In addition to other authorities in this Act
    addressing air pollution from the oil and natural gas sectors, the
    Administrator may issue guidance or regulations as necessary to carry
    out this section.
        ``(h) Reporting.--Not later than 2 years after the date of
    enactment of this section, and as necessary thereafter, the
    Administrator shall revise the requirements of subpart W of part 98 of
    title 40, Code of Federal Regulations--
                ``(1) to reduce the facility emissions threshold for
            reporting under such subpart and for paying the charge imposed
            under this section to 10,000 metric tons of carbon dioxide
            equivalent of greenhouse gases emitted per year; and
                ``(2) to ensure the reporting under such subpart, and
            calculation of charges under subsections (d) and (e) of this
            section, are based on empirical data and accurately reflect the
            total methane emissions and waste emissions from the applicable
            facilities.
        ``(i) Liability for Charge Payment.--A facility owner or operator's
    liability for payment of the charge under subsection (b) is not
    affected in any way by emission standards, permit fees, penalties, or
    other requirements under this Act or any other legal authorities.''.

    SEC. 30115. FUNDING FOR THE OFFICE OF THE INSPECTOR GENERAL OF THE
                  ENVIRONMENTAL PROTECTION AGENCY.

        In addition to amounts otherwise made available, there is
    appropriated to the Office of the Inspector General of the
    Environmental Protection Agency for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $50,000,000, to remain
    available until September 30, 2031, for oversight of activities
    supported with funds appropriated to the Environmental Protection
    Agency in this Act.

    SEC. 30116. CLIMATE POLLUTION REDUCTION GRANTS.

        The Clean Air Act is amended by inserting after section 136 of such
    Act, as added by section 30114 of this Act, the following:

    ``SEC. 137. GREENHOUSE GAS AIR POLLUTION PLANS AND IMPLEMENTATION
                  GRANTS.

        ``(a) Appropriations.--
                ``(1) Greenhouse gas air pollution planning grants.--In
            addition to amounts otherwise available, there is appropriated
            to the Administrator for fiscal year 2022, out of any amounts
            in the Treasury not otherwise appropriated, $250,000,000, to
            remain available until September 30, 2031, to carry out
            subsection (b).
                ``(2) Greenhouse gas air pollution implementation grants.--
            In addition to amounts otherwise available, there is
            appropriated to the Administrator for fiscal year 2022, out of
            any amounts in the Treasury not otherwise appropriated,
            $4,750,000,000, to remain available until September 30, 2026,
            to carry out subsection (c).
                ``(3) Administrative costs.--Of the funds made available
            under paragraph (2), the Administrator shall reserve 3 percent
            for administrative costs necessary to carry out this section,
            including providing technical assistance to eligible entities,
            developing a plan that could be used as a model by grantees in
            developing a plan under subsection (b), and modeling the
            effects of plans described in this section.
        ``(b) Greenhouse Gas Air Pollution Planning Grants.--The
    Administrator shall make a grant to at least one eligible entity in
    each State for the costs of developing a plan for the reduction of
    greenhouse gas air pollution to be submitted with an application for a
    grant under subsection (c). Each such plan shall include programs,
    policies, measures, and projects that will achieve or facilitate the
    reduction of greenhouse gas air pollution. Not later than 270 days
    after the date of enactment of this section, the Administrator shall
    publish a funding opportunity announcement for grants under this
    subsection.
        ``(c) Greenhouse Gas Air Pollution Reduction Implementation
    Grants.--
                ``(1) In general.--The Administrator shall competitively
            award grants to eligible entities to implement plans developed
            under subsection (b).
                ``(2) Application.--To apply for a grant under this
            subsection, an eligible entity shall submit to the
            Administrator an application at such time, in such manner, and
            containing such information as the Administrator shall require,
            which such application shall include information regarding--
                        ``(A) the degree to which greenhouse gas air
                    pollution is projected to be reduced, including with
                    respect to low-income and disadvantaged communities;
                    and
                        ``(B) the quantifiability, specificity,
                    additionality, permanence, and verifiability of such
                    projected greenhouse gas air pollution reduction.
                ``(3) Terms and conditions.--The Administrator shall make
            funds available to a grantee under this subsection in such
            amounts, upon such a schedule, and subject to such conditions
            based on its performance in implementing its plan submitted
            under this section and in achieving projected greenhouse gas
            air pollution reduction, as determined by the Administrator.
        ``(d) Eligible Entity Defined.--In this section, the term `eligible
    entity' means--
                ``(1) a State;
                ``(2) an air pollution control agency;
                ``(3) a municipality;
                ``(4) an Indian tribe; and
                ``(5) a group of one or more entities listed in paragraphs
            (1) through (4).''.

    SEC. 30117. ENVIRONMENTAL PROTECTION AGENCY EFFICIENT, ACCURATE, AND
                  TIMELY REVIEWS.

         In addition to amounts otherwise available, there is appropriated
    to the Environmental Protection Agency for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $20,000,000, to
    remain available until September 30, 2026, to provide for the
    development of efficient, accurate, and timely reviews for permitting
    and approval processes through the hiring and training of personnel,
    the development of programmatic documents, the procurement of technical
    or scientific services for reviews, the development of environmental
    data or information systems, stakeholder and community engagement, the
    purchase of new equipment for environmental analysis, and the
    development of geographic information systems and other analysis tools,
    techniques, and guidance to improve agency transparency,
    accountability, and public engagement.

    SEC. 30118. LOW-EMBODIED CARBON LABELING FOR CONSTRUCTION MATERIALS FOR
                  TRANSPORTATION PROJECTS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Administrator of the Environmental Protection
    Agency for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $100,000,000, to remain available until
    September 30, 2026, to develop and carry out a program, in consultation
    with the Administrator of the Federal Highway Administration, to
    identify and label, based on environmental product declarations, low-
    embodied carbon construction materials and products used for
    transportation projects, and for necessary administrative costs of the
    Administrator of the Environmental Protection Agency to carry out this
    section.
        (b) Definitions.--In this section:
                (1) Embodied carbon.--The term ``embodied carbon'' means
            the quantity of greenhouse gas emissions associated with all
            relevant stages of production of a material or product,
            measured in kilograms of carbon dioxide-equivalent per unit of
            such material or product.
                (2) Environmental product declaration.--The term
            ``environmental product declaration'' means a document that
            reports the environmental impact of a material or product
            that--
                        (A) includes measurement of the embodied carbon of
                    the material or product;
                        (B) conforms with international standards, such as
                    a Type III environmental product declaration as defined
                    by the International Organization for Standardization
                    standard 14025; and
                        (C) is developed in accordance with any
                    standardized reporting criteria specified by the
                    Administrator of the Environmental Protection Agency.
                (3) Low-embodied carbon construction materials and
            products.--The term ``low-embodied carbon construction
            materials and products'' means construction materials and
            products identified by the Administrator of the Environmental
            Protection Agency as having substantially lower levels of
            embodied carbon as compared to estimated industry averages of
            similar materials or products.

                        Subtitle B--Hazardous Materials

    SEC. 30201. GRANTS TO REDUCE WASTE IN COMMUNITIES.

        The Solid Waste Disposal Act is amended by inserting after section
    7010 (42 U.S.C. 6979b) the following:

    ``SEC. 7011. GRANTS TO REDUCE WASTE IN COMMUNITIES.

        ``(a) Appropriations.--
                ``(1) Organics recycling and food waste.--In addition to
            amounts otherwise available, there is appropriated to the
            Administrator for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $95,000,000, to remain
            available until September 30, 2031, to make grants, on a
            competitive basis, to eligible recipients for projects in, or
            directly serving, low-income or disadvantaged communities to--
                        ``(A) construct, expand, or modernize
                    infrastructure for recycling and reuse of organic
                    material, including any facility, machinery, or
                    equipment used to collect and process organic material;
                    or
                        ``(B) measure, reduce, and prevent food waste.
                ``(2) Other waste reduction activities.--In addition to
            amounts otherwise available, there is appropriated to the
            Administrator for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $95,000,000, to remain
            available until September 30, 2031, to make grants, on a
            competitive basis, to eligible recipients for projects in, or
            directly serving, low-income or disadvantaged communities to--
                        ``(A) reduce the amount of waste generated from
                    manufacturing processes or when consumer products are
                    disposed of, including by encouraging product or
                    manufacturing redesign or redevelopment that reduces
                    packaging and waste byproducts;
                        ``(B) create market demand or manufacturing
                    capacity for recovered, recyclable, or recycled
                    commodities and products, including compost; or
                        ``(C) support the development and implementation of
                    activities that reduce the amount of waste disposed of
                    in landfills or prevent the disposal of waste in
                    landfills, including--
                                ``(i) expanding the availability of source-
                            separated organic waste collection;
                                ``(ii) encouraging diversion of organic
                            waste from landfills; or
                                ``(iii) increasing fees imposed on the
                            disposal of waste, including organic waste, at
                            landfills.
        ``(b) Administration of Funds.--Of the amounts made available under
    subsection (a), the Administrator shall reserve 5 percent for the
    administrative costs necessary to carry out activities pursuant to that
    subsection.
        ``(c) Definition of Eligible Recipient.--In this section, the term
    `eligible recipient' means--
                ``(1) a single unit of State, local, or Tribal government;
            or
                ``(2) a nonprofit organization.''.

    SEC. 30202. ENVIRONMENTAL AND CLIMATE JUSTICE BLOCK GRANTS.

        The Clean Air Act is amended by inserting after section 137, as
    added by subtitle A of this title, the following:

    ``SEC. 138. ENVIRONMENTAL AND CLIMATE JUSTICE BLOCK GRANTS.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Administrator for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated--
                ``(1) $2,800,000,000 to remain available until September
            30, 2026, to award grants for the activities described in
            subsection (b); and
                ``(2) $200,000,000 to remain available until September 30,
            2026, to provide technical assistance to eligible entities
            related to grants awarded under this section.
        ``(b) Grants.--
                ``(1) In general.--The Administrator shall use amounts made
            available under subsection (a)(1) to award grants for periods
            of up to 3 years to eligible entities to carry out activities
            described in paragraph (2) that benefit disadvantaged
            communities, as defined by the Administrator.
                ``(2) Eligible activities.--An eligible entity may use a
            grant awarded under this subsection for--
                        ``(A) community-led air and other pollution
                    monitoring, prevention, and remediation, and
                    investments in low- and zero-emission and resilient
                    technologies and related infrastructure and workforce
                    development that help reduce greenhouse gas emissions
                    and other air pollutants;
                        ``(B) mitigating climate and health risks from
                    urban heat islands, extreme heat, wood heater
                    emissions, and wildfire events;
                        ``(C) climate resiliency and adaptation;
                        ``(D) reducing indoor toxics and indoor air
                    pollution; or
                        ``(E) facilitating engagement of disadvantaged
                    communities in State and Federal public processes,
                    including facilitating such engagement in advisory
                    groups, workshops, and rulemakings.
                ``(3) Eligible entities.--In this subsection, the term
            `eligible entity' means--
                        ``(A) a partnership between--
                                ``(i) an Indian tribe, a local government,
                            or an institution of higher education; and
                                ``(ii) a community-based nonprofit
                            organization;
                        ``(B) a community-based nonprofit organization; or
                        ``(C) a partnership of community-based nonprofit
                    organizations.
        ``(c) Administrative Costs.--The Administrator shall reserve 7
    percent of the amounts made available under subsection (a) for
    administrative costs to carry out this section.''.

    SEC. 30203. FUNDING FOR DATA COLLECTION ON NATIONAL RECYCLING EFFORTS.

        In addition to amounts otherwise available, there is appropriated
    to the Administrator of the Environmental Protection Agency for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $10,000,000, to remain available until September 30, 2031, to support
    data collection activities with respect to recycling efforts throughout
    the nation, with a particular focus on recycling efforts in
    disadvantaged, low-income, and rural communities that lack access to
    recycling services.

                           Subtitle C--Drinking Water

    SEC. 30301. LEAD REMEDIATION PROJECTS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $9,000,000,000, to remain available until
    September 30, 2026, for--
                (1) grants under the lead reduction grant program under
            section 1459B(b) of the Safe Drinking Water Act (42 U.S.C.
            300j-19b(b)) to entities eligible for grants under that program
            that serve communities determined to be disadvantaged
            communities pursuant to paragraph (3)(A) of such subsection,
            for full service line replacement within those disadvantaged
            communities;
                (2) grants for the installation and maintenance of lead
            filtration stations at schools and child care programs (as
            defined in section 1464(d)(1) of that Act (42 U.S.C. 300j-
            24(d)(1)) that serve disadvantaged communities; and
                (3) grants under subsection (d) of section 1464 of that Act
            (42 U.S.C. 300j-24)--
                        (A) to pay the costs of replacement of drinking
                    water fountains in schools and child care programs that
                    serve disadvantaged communities;
                        (B) for lead remediation projects in buildings
                    operated by entities eligible for grants under that
                    subsection that serve disadvantaged communities; and
                        (C) for compliance monitoring in disadvantaged
                    communities.
        (b) Cost-share Waiver.--An entity receiving assistance pursuant to
    this section shall not be required to provide a share of the costs of
    carrying out the project or activity funded by that assistance.
        (c) Administrative Costs.--Of the amounts made available under
    subsection (a), the Administrator of the Environmental Protection
    Agency shall reserve 7 percent for the administrative costs of carrying
    out this section.

    SEC. 30302. FUNDING FOR WATER ASSISTANCE PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $225,000,000, to remain available
    until expended, to provide grants to States, Indian Tribes, and Tribal
    organizations to assist low-income households that pay a high
    proportion of household income for drinking water and wastewater
    (including stormwater) services, particularly households with an annual
    income that is less than or equal to 150 percent of the Federal poverty
    line, by providing amounts to community water systems (as defined in
    section 1401 of the Safe Drinking Water Act (42 U.S.C. 300f)) or
    publicly owned treatment works (as defined in section 212 of the
    Federal Water Pollution Control Act (33 U.S.C. 1292)) to reduce the
    arrearages of and rates charged to those households for those services
    by up to 100 percent.
        (b) Requirement.--Of the amounts made available under subsection
    (a), the Administrator of the Environmental Protection Agency shall
    reserve not more than 3 percent to provide the assistance described in
    that subsection to Indian Tribes and Tribal organizations.
        (c) Cost-share Waiver.--An entity receiving assistance pursuant to
    this section shall not be required to provide a share of the costs of
    carrying out the activity funded by that assistance.
        (d) Administrative Costs.--Of the amounts made available under
    subsection (a), the Administrator of the Environmental Protection
    Agency shall reserve 7 percent for the administrative costs of carrying
    out this section.
        (e) Definition of State.--In this section, the term ``State''
    means--
                (1) each of the 50 States;
                (2) the District of Columbia;
                (3) the Commonwealth of Puerto Rico;
                (4) American Samoa;
                (5) Guam;
                (6) the United States Virgin Islands; and
                (7) the Commonwealth of the Northern Mariana Islands.

                               Subtitle D--Energy

           PART 1--RESIDENTIAL EFFICIENCY AND ELECTRIFICATION REBATES

    SEC. 30411. HOME ENERGY PERFORMANCE-BASED, WHOLE-HOUSE REBATES AND
                  TRAINING GRANTS.

        (a) Home On-line Performance-based Energy Efficiency (HOPE)
    Contractor Training Grants.--
                (1) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Secretary for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated, $360,000,000, to remain available until September
            30, 2030, to award grants to States to develop and implement a
            State program described in section 362(d)(13) of the Energy
            Policy and Conservation Act (42 U.S.C. 6322(d)(13)), which
            shall partner with nonprofit organizations to fund qualifying
            programs described in paragraph (2) that provide training
            courses and opportunities to support home energy efficiency
            upgrade construction services to train workers, both on-line
            and in-person, to support and provide for the home energy
            efficiency retrofits under subsection (b), and for
            administrative expenses associated with carrying out this
            subsection.
                (2) Qualifying programs.--For the purposes of this
            paragraph, qualifying programs are programs that--
                        (A) provide the equivalent of at least 30 hours in
                    total course time;
                        (B) are provided by a provider that is accredited
                    by the Interstate Renewable Energy Council or has other
                    accreditation determined to be equivalent by the
                    Secretary;
                        (C) are, with respect to a particular job, aligned
                    with the relevant National Renewable Energy Laboratory
                    Job Task Analysis, or other credentialing program
                    foundation that helps identify the necessary core
                    knowledge areas, critical work functions, or skills, as
                    approved by the Secretary;
                        (D) have established learning objectives;
                        (E) include, as the Secretary determines
                    appropriate, an appropriate assessment of such learning
                    objectives that may include a final exam, to be
                    proctored on-site or through remote proctoring, or an
                    in-person field exam; and
                        (F) include training related to--
                                (i) contractor certification;
                                (ii) energy auditing or assessment;
                                (iii) home energy systems (including Energy
                            Star-qualified HVAC systems and Wi-Fi-enabled
                            home energy communications technology, or any
                            future technology that achieves the same
                            goals);
                                (iv) insulation installation and air
                            leakage control;
                                (v) health and safety regarding the
                            installation of energy efficiency measures or
                            health and safety impacts associated with
                            energy efficiency retrofits;
                                (vi) indoor air quality;
                                (vii) energy efficiency retrofits in
                            manufactured housing; and
                                (viii) residential electrification training
                            and conversion training.
                (3) State energy program providers.--A State energy office
            may use not more than 10 percent of the amounts made available
            to the State energy office under this subsection to administer
            a qualifying program described in paragraph (2), including for
            the conduct of design and operations activities.
                (4) Terms and conditions.--
                        (A) Eligible use of funds.--Of the amounts made
                    available to a State under this subsection, 85 percent
                    shall be used by the State--
                                (i) to support the operations of qualifying
                            programs, including establishing, modifying, or
                            maintaining the online systems, staff time, and
                            software and online program management, through
                            a course that meets the applicable criteria;
                                (ii) to reimburse the contractor company
                            for training costs for employees;
                                (iii) to provide any home technology
                            support needed for an employee to receive
                            training pursuant to this subsection; and
                                (iv) to support wages of employees during
                            training.
                        (B) Timing of obligations.--Amounts made available
                    under this subsection shall be used, as necessary, to
                    cover or reimburse allowable costs incurred after the
                    date of enactment of this Act.
                        (C) Unobligated amounts.--Amounts made available
                    under this subsection which are not accepted, are
                    voluntarily returned, or otherwise recaptured for any
                    reason shall be used to fund grants under subsection
                    (b).
        (b) Home Owner Managing Energy Savings (HOMES) Rebates.--
                (1) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Secretary for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated, $5,890,000,000, to remain available until
            September 30, 2030, to award grants, in accordance with the
            formula for the State Energy Program under part D of title III
            of the Energy Policy and Conservation Act in effect on January
            1, 2021, to State energy offices to establish Home Owner
            Managing Energy Savings (HOMES) Rebate Programs pursuant to
            section 362(d)(5) of such Act (42 U.S.C. 6322(d)(5)), and for
            administrative expenses associated with carrying out this
            subsection.
                (2) Coordination.--In carrying out this subsection, the
            Secretary shall coordinate with State energy offices to ensure
            that programs that receive awards are formulated to achieve
            maximum greenhouse gas emissions reductions and household
            energy and costs savings.
                (3) Application.--In order to receive a grant under this
            subsection, a State shall submit to the Secretary an
            application that includes a plan to implement a qualifying
            State program that includes--
                        (A) a plan to ensure that each home energy
                    efficiency retrofit under the program--
                                (i) is completed by a contractor who meets
                            minimum training requirements, certification
                            requirements, and other requirements
                            established by the Secretary; and
                                (ii) includes installation of 1 or more
                            home energy efficiency retrofit measures that
                            are modeled to achieve, or are shown to
                            achieve, the minimum reduction required in home
                            energy use, or with respect to a portfolio of
                            home energy efficiency retrofits, in aggregated
                            home energy use for such portfolio;
                        (B) a plan--
                                (i) to utilize, for purposes of modeled
                            performance home rebates, modeling software,
                            methods, and procedures for determining and
                            documenting the reductions in home energy use
                            resulting from the implementation of a home
                            energy efficiency retrofit that is calibrated
                            to historical energy usage for a home
                            consistent with BPI 2400, that are approved by
                            the Secretary, that can provide evidence for
                            necessary improvements to a State program, and
                            that can help to calibrate models for accuracy;
                                (ii) to utilize, for purposes of measured
                            performance home rebates, open-source advanced
                            measurement and verification software approved
                            by the Secretary for determining and
                            documenting the monthly and hourly (if
                            available) weather-normalized baseline energy
                            use of a home, the reductions in monthly and
                            hourly (if available) weather-normalized energy
                            use of a home resulting from the implementation
                            of a home energy efficiency retrofit, and open-
                            source advanced measurement and verification
                            software approved by the Secretary; and
                                (iii) to value savings based on time,
                            location, or greenhouse gas emissions;
                        (C) procedures for a homeowner to transfer the
                    right to claim a rebate to the contractor performing
                    the applicable home energy efficiency retrofit or to an
                    aggregator, if the State program will utilize
                    aggregators;
                        (D) if the State program will utilize aggregators
                    to facilitate delivery of rebates to homeowners or
                    contractors, requirements for an entity to be eligible
                    to serve as an aggregator;
                        (E) quality monitoring to ensure that each
                    installation that receives a rebate is documented in a
                    certificate, provided by the contractor to the
                    homeowner, that details the work, including information
                    about the characteristics of equipment and materials
                    installed, as well as projected energy savings or
                    energy generation, in a way that will enable the
                    homeowner to clearly communicate the value of the high-
                    performing features funded by the rebate to buyers,
                    real estate agents, appraisers and lenders; and
                        (F) a procedure for providing the contractor
                    performing a home energy efficiency retrofit or an
                    aggregator who has the right to claim such rebate with
                    $200 for each home located in an underserved community
                    that receives a home efficiency retrofit for which a
                    rebate is provided under the program.
                (4) Amount of rebates for single family and multifamily
            homes.--Of the amounts provided to a State energy office under
            this subsection, 85 percent shall be used to provide Home Owner
            Managing Energy Savings (HOMES) Rebates to--
                        (A) individuals and aggregators for the energy
                    efficiency upgrades of single-family homes of not more
                    than 4 units--
                                (i) $2,000 for a retrofit that achieves at
                            least 20 percent modeled energy system savings
                            or 50 percent of the project cost, whichever is
                            lower;
                                (ii) $4,000 for a retrofit that achieves at
                            least 35 percent modeled energy system savings
                            or 50 percent of the project cost, whichever is
                            lower; or
                                (iii) for measured energy savings, a
                            payment per kilowatt hour saved, or kilowatt
                            hour-equivalent saved, equal to $2,000 for a 20
                            percent reduction of energy use for the average
                            home in the State, for homes or portfolios of
                            homes that achieve at least 15 percent energy
                            savings, or 50 percent of the project cost,
                            whichever is lower;
                        (B) multifamily building owners and aggregators for
                    the energy efficiency upgrades of multifamily
                    buildings--
                                (i) $2,000 per dwelling unit for a retrofit
                            that achieves at least 20 percent modeled
                            energy system savings up a maximum of $200,000
                            per multifamily building;
                                (ii) $4,000 per dwelling unit for a
                            retrofit that achieves at least 35 percent
                            modeled energy system savings up to a maximum
                            of $400,000 per multifamily building; or
                                (iii) for measured energy savings, a
                            payment rate per kilowatt hours saved, or
                            kilowatt hour-equivalent saves, equal to $2,000
                            for a 20 percent reduction of energy use for
                            the average multifamily building in the State,
                            for multifamily buildings or portfolios of
                            buildings that achieve at least 15 percent
                            energy savings, or 50 percent of the project
                            cost, whichever is lower; or
                        (C) individuals and aggregators for the energy
                    efficiency upgrades of single family homes of 4 units
                    or less or multifamily buildings that are occupied by
                    residents with an annual income of less than 80 percent
                    of the area median income as published publicly by the
                    Department of Housing and Urban Development--
                                (i) $4,000 for a retrofit that achieves at
                            least 20 percent modeled energy system savings
                            or 80 percent of the project cost, whichever is
                            lower;
                                (ii) $8,000 for a retrofit that achieves at
                            least 35 percent modeled energy system savings
                            or 80 percent of the project cost, whichever is
                            lower; or
                                (iii) for measured energy savings, a
                            payment rate per kilowatt hour saved, or
                            kilowatt hour-equivalent saved, equal to $4,000
                            for a 20 percent reduction of energy use for
                            the average multifamily building in the State,
                            for multifamily buildings or portfolios of
                            buildings that achieve at least 15 percent
                            energy savings, or 80 percent of the project
                            cost, whichever is lower.
                (5) Requirement.--Not less than 25 percent of the funds
            provided to a State energy office under this subsection shall
            be used for the purposes of each of subparagraphs (A), (B), and
            (C) of paragraph (4).
                (6) Eligibility of certain appliances.--In calculating
            total energy savings for single family or multifamily homes
            under this subsection, a program may include savings from the
            purchase of high-efficiency natural gas HVAC systems and water
            heaters certified under the Energy Star program until the date
            that is 6 years after the date of enactment of this Act.
                (7) Planning.--Not to exceed 20 percent of any grant made
            with funds made available under this subsection shall be
            expended for planning and management development and
            administration.
                (8) Technical assistance.--Amounts made available under
            this subsection shall be used for single family, multifamily,
            and manufactured housing rebates and the Secretary shall, in
            consultation with States, contractors, and other local
            technical experts design support, methodology, and contractor
            criteria as appropriate for the different building stock.
                (9) Use of funds.--Rebate amounts made available through
            the High-Efficiency Electric Home Rebate Program established
            under subsection (b)(1) of section 124 of the Energy Policy Act
            of 2005 (as amended by this subtitle) may be used in
            conjunction with the funds made available under this
            subsection.
        (c) Definitions.--In this section:
                (1) Aggregator.--The term ``aggregator'' means a gas
            utility, electric utility, commercial entity, nonprofit entity,
            or State or local government entity that may receive rebates
            provided under a State program under this section for 1 or more
            portfolios consisting of 1 or more energy efficiency retrofits.
                (2) Contractor certification.--The term ``contractor
            certification'' means--
                        (A) an industry recognized certification that may
                    be obtained by a residential contractor to advance the
                    expertise and education of the contractor in energy
                    efficiency retrofits of residential buildings; and
                        (B) any other certification the Secretary
                    determines appropriate for purposes of the HOMES Rebate
                    Program established under subsection (b).
                (3) Contractor company.--The term ``contractor company''
            means a company--
                        (A) the business of which is to provide services to
                    residential building owners with respect to HVAC
                    systems, insulation, air sealing, or other services
                    that are approved by the Secretary;
                        (B) that holds the licenses and insurance required
                    by the State in which the company provides services;
                    and
                        (C) that provides services for which a rebate may
                    be provided pursuant to the HOMES Rebate Program
                    established under subsection (b).
                (4) Energy star program.--The term ``Energy Star program''
            means the program established by section 324A of the Energy
            Policy and Conservation Act (42 U.S.C. 6294a).
                (5) Home.--The term ``home'' means a building with not more
            than 4 dwelling units or a manufactured housing unit (including
            a unit built before June 15, 1976), that--
                        (A) is located in the United States;
                        (B) was constructed before the date of enactment of
                    this Act;
                        (C) is occupied at least 6 months out of the year;
                    and
                        (D) is not on a military base.
                (6) HVAC system.--The term ``HVAC system'' means a system--
                        (A) is certified under the Energy Star program;
                        (B) consisting of a heating component, a
                    ventilation component, and an air-conditioning
                    component; and
                        (C) the components of which may include central air
                    conditioning, a heat pump, a furnace, a boiler, a
                    rooftop unit, and a window unit.
                (7) Multifamily building.--The term ``multifamily
            building'' means a building--
                        (A) with 5 or more dwelling units; and
                        (B) that is not on a military base.
                (8) Secretary.--The term ``Secretary'' means the Secretary
            of Energy.
                (9) State energy office.--The term ``State energy office''
            has the meaning given the term ``State energy agency'' in
            section 391(10) of the Energy Policy and Conservation Act (42
            U.S.C. 6371(10)).
                (10) Underserved community.--The term ``underserved
            community'' means--
                        (A) a community located in a ZIP Code that includes
                    1 or more census tracts that are identified as--
                                (i) a low-income community; or
                                (ii) a community of racial or ethnic
                            minority concentration; or
                        (B) any other community that the Secretary
                    determines is disproportionately vulnerable to, or
                    bears a disproportionate burden of, any combination of
                    economic, social, and environmental stressors.

    SEC. 30412. HIGH-EFFICIENCY ELECTRIC HOME REBATE PROGRAM.

        (a) In General.--Section 124 of the Energy Policy Act of 2005 (42
    U.S.C. 15821) is amended to read as follows:

    ``SEC. 124. HIGH-EFFICIENCY ELECTRIC HOME REBATE PROGRAM.

        ``(a) Appropriations.--
                ``(1) In general.--In addition to amounts otherwise
            available, there is appropriated to the Secretary for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated--
                        ``(A) $2,226,000,000, to remain available until
                    September 30, 2031, to provide rebates under this
                    section;
                        ``(B) $4,000,000, to remain available until
                    September 30, 2031, for community and consumer
                    education and outreach related to carrying out this
                    section; and
                        ``(C) $220,000,000, to remain available until
                    September 30, 2031, to administer this section and to
                    provide administrative and technical support to
                    certified contractor companies, qualified providers,
                    States, and Indian Tribes.
                ``(2) Additional funding for tribal communities and low- or
            moderate-income households.--In addition to amounts otherwise
            available, there is appropriated to the Secretary for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated, $3,800,000,000, to remain available until
            September 30, 2031, for--
                        ``(A) rebates under this section relating to
                    qualified electrification projects carried out in
                    Tribal communities or for low- or moderate-income
                    households; and
                        ``(B) any necessary administrative or technical
                    support for those qualified electrification projects.
        ``(b) High-efficiency Electric Home Rebates for Qualified
    Electrification Projects.--
                ``(1) High-efficiency electric home rebates.--The Secretary
            shall establish a program within the Department, to be known as
            the `High-Efficiency Electric Home Rebate Program', under which
            the Secretary shall provide to homeowners and owners of
            multifamily buildings high-efficiency electric home rebates, in
            accordance with this subsection, for qualified electrification
            projects carried out at, or relating to, the homes or
            multifamily buildings, as applicable.
                ``(2) Amount of rebate.--
                        ``(A) In general.--Subject to subsection (c)(1)(A),
                    a high-efficiency electric home rebate under paragraph
                    (1) shall be equal to--
                                ``(i) in the case of a qualified
                            electrification project described in subsection
                            (d)(11)(A)(i)(II) that installs a heat pump
                            used for water heating, not more than $1,250;
                                ``(ii) in the case of a qualified
                            electrification project described in subsection
                            (d)(11)(A)(i)(II) that installs a heat pump
                            HVAC system--
                                        ``(I)(aa) not more than $3,000 if
                                    the heat pump HVAC system has a heating
                                    capacity of not less than 27,500 Btu
                                    per hour; or
                                        ``(bb) not more than $4,000 if the
                                    heat pump HVAC system meets Energy Star
                                    program cold climate criteria and is
                                    installed in a cold climate, as
                                    determined by the Secretary;
                                        ``(II)(aa) not more than $1,500 if
                                    the heat pump HVAC system has a heating
                                    capacity of less than 27,500 Btu per
                                    hour; or
                                        ``(bb) not more than $2,000 if the
                                    heat pump HVAC system meets Energy Star
                                    program cold climate criteria and is
                                    installed in a cold climate, as
                                    determined by the Secretary; and
                                        ``(III) $250, in addition to the
                                    amount described in subclause (I) or
                                    (II), if a qualified electrification
                                    project described in subsection
                                    (d)(11)(A)(i)(V) that installs
                                    insulation, air sealing, and
                                    ventilation in accordance with clause
                                    (v) is completed within 6 months before
                                    or after the qualified electrification
                                    project described in that subclause;
                                ``(iii) in the case of a qualified
                            electrification project described in subclause
                            (III) or (IV) of subsection (d)(11)(A)(i), not
                            more than $600;
                                ``(iv) in the case of a qualified
                            electrification project described in subsection
                            (d)(11)(A)(i)(I) that installs an electric load
                            or service center panel that enables the
                            installation and use of any upgrade, appliance,
                            system, equipment, infrastructure, component,
                            or other item installed pursuant to any other
                            qualified electrification project, not more
                            than $3,000;
                                ``(v) in the case of a qualified
                            electrification project described in subsection
                            (d)(11)(A)(i)(V) that installs insulation and
                            air sealing, not more than $800; and
                                ``(vi) in the case of any other qualified
                            electrification project, including a qualified
                            electrification project described in any of
                            subclauses (I) through (III) of subsection
                            (d)(11)(A)(ii), for which the Secretary
                            provides a high-efficiency electric home
                            rebate, not more than an amount determined by
                            the Secretary for that qualified
                            electrification project, subject to
                            subparagraph (B).
                        ``(B) Limitations on amount of rebate.--
                                ``(i) Maximum total amount.--Subject to
                            subsection (c)(1)(B), the maximum total amount
                            that may be awarded as high-efficiency electric
                            home rebates under this subsection shall be
                            $10,000 with respect to each home for which a
                            high-efficiency electric home rebate is
                            provided.
                                ``(ii) Costs.--
                                        ``(I) In general.--Subject to
                                    subsection (c)(1)(C), the amount of a
                                    high-efficiency electric home rebate
                                    provided to a homeowner under this
                                    subsection shall not exceed 50 percent
                                    of the total cost of the applicable
                                    qualified electrification project.
                                        ``(II) Labor costs.--Subject to
                                    subsection (c)(1)(C), not more than 50
                                    percent of the labor costs associated
                                    with a qualified electrification
                                    project may be included in the 50
                                    percent of total costs for which a
                                    high-efficiency electric home rebate is
                                    provided under this subsection, as
                                    described in subclause (I), subject to
                                    the condition that labor costs account
                                    for not more than 50 percent of the
                                    amount of the high-efficiency electric
                                    home rebate.
                ``(3) Limitations on qeps.--
                        ``(A) Contractors.--A high-efficiency electric home
                    rebate may be provided for a qualified electrification
                    project carried out by a contractor company only if
                    that contractor company is a certified contractor
                    company.
                        ``(B) Heat pump hvac systems.--A high-efficiency
                    electric home rebate may be provided for a qualified
                    electrification project that installs or enables the
                    installation of a heat pump HVAC system only if the
                    heat pump HVAC system--
                                ``(i) replaces--
                                        ``(I) a nonelectric HVAC system;
                                        ``(II) an electric resistance HVAC
                                    system; or
                                        ``(III) an air conditioning unit
                                    that--
                                                ``(aa) does not have a
                                            reversing valve; and
                                                ``(bb) has a lower seasonal
                                            energy-efficiency ratio than
                                            the heat pump HVAC system; or
                                ``(ii) is part of new construction, as
                            determined by the Secretary.
                        ``(C) Heat pumps for water heating.--A high-
                    efficiency electric home rebate may be provided for a
                    qualified electrification project that installs or
                    enables the installation of a heat pump used for water
                    heating only if the heat pump--
                                ``(i) replaces--
                                        ``(I) a nonelectric heat pump water
                                    heater;
                                        ``(II) a nonelectric water heater;
                                    or
                                        ``(III) an electric resistance
                                    water heater; or
                                ``(ii) is part of new construction, as
                            determined by the Secretary.
                        ``(D) Electric stoves, cooktops, ranges, and
                    ovens.--A high-efficiency electric home rebate may be
                    provided for a qualified electrification project
                    described in subsection (d)(11)(A)(i)(III) only if the
                    applicable electric stove, cooktop, range, or oven--
                                ``(i) replaces a nonelectric stove,
                            cooktop, range, or oven; or
                                ``(ii) is part of new construction, as
                            determined by the Secretary.
                        ``(E) Electric heat pump clothes dryers.--A high-
                    efficiency electric home rebate may be provided for a
                    qualified electrification project described in
                    subsection (d)(11)(A)(i)(IV) only if the applicable
                    electric heat pump clothes dryer--
                                ``(i) replaces a nonelectric clothes dryer;
                            or
                                ``(ii) is part of new construction.
                ``(4) Additional incentives for contractors and qualified
            providers.--
                        ``(A) General incentive.--
                                ``(i) In general.--With respect to each
                            qualified electrification project described in
                            clause (ii), the Secretary shall provide a
                            payment of $100 to the certified contractor
                            company or qualified provider carrying out the
                            qualified electrification project.
                                ``(ii) Qualified electrification project
                            described.--A qualified electrification project
                            referred to in clause (i) is a qualified
                            electrification project--
                                        ``(I) that is carried out at a home
                                    or multifamily building;
                                        ``(II) for which a rebate is
                                    provided under this subsection; and
                                        ``(III) with respect to which the
                                    certified contractor company or
                                    qualified provider is not eligible for
                                    a higher payment under any of
                                    subparagraphs (B) through (D).
                        ``(B) Incentive for qeps in certain communities and
                    households.--
                                ``(i) In general.--With respect to each
                            qualified electrification project described in
                            clause (ii), the Secretary shall provide a
                            payment of $200 to the certified contractor
                            company or qualified provider carrying out the
                            qualified electrification project.
                                ``(ii) Qualified electrification project
                            described.--A qualified electrification project
                            referred to in clause (i) is a qualified
                            electrification project--
                                        ``(I) that is carried out at a home
                                    or multifamily building that--
                                                ``(aa) is located in an
                                            underserved community or a
                                            Tribal community; or
                                                ``(bb) is certified, or the
                                            household of the homeowner of
                                            which is certified, as
                                            applicable, as low- or
                                            moderate-income;
                                        ``(II) for which a rebate is
                                    provided under this subsection; and
                                        ``(III) with respect to which the
                                    certified contractor company or
                                    qualified provider is not eligible for
                                    a higher payment under subparagraph (C)
                                    or (D).
                        ``(C) Incentive for certain labor practices.--
                                ``(i) In general.--With respect to each
                            qualified electrification project described in
                            clause (ii), the Secretary shall provide a
                            payment of $250 to the certified contractor
                            company or qualified provider carrying out the
                            qualified electrification project.
                                ``(ii) Qualified electrification project
                            described.--A qualified electrification project
                            referred to in clause (i) is a qualified
                            electrification project--
                                        ``(I) that is carried out--
                                                ``(aa) at a home or
                                            multifamily building; and
                                                ``(bb) by a certified
                                            contractor company or qualified
                                            provider that allows for the
                                            use of collective bargaining
                                            agreements;
                                        ``(II) for which a rebate is
                                    provided under this subsection; and
                                        ``(III) with respect to which--
                                                ``(aa) all laborers and
                                            mechanics employed on the
                                            qualified electrification
                                            project are paid wages at rates
                                            not less than those prevailing
                                            on projects of a character
                                            similar in the locality; and
                                                ``(bb) the certified
                                            contractor company or qualified
                                            provider is not eligible for a
                                            higher payment under
                                            subparagraph (D).
                        ``(D) Maximum incentive.--
                                ``(i) In general.--With respect to each
                            qualified electrification project described in
                            clause (ii), the Secretary shall provide a
                            payment of $500 to the certified contractor
                            company or qualified provider carrying out the
                            qualified electrification project.
                                ``(ii) Qualified electrification project
                            described.--A qualified electrification project
                            referred to in clause (i) is a qualified
                            electrification project--
                                        ``(I) that is carried out--
                                                ``(aa) at a home or
                                            multifamily building that--

                                                        ``(AA) is located
                                                    in an underserved
                                                    community or a Tribal
                                                    community; or

                                                        ``(BB) is
                                                    certified, or the
                                                    household of the
                                                    homeowner of which is
                                                    certified, as
                                                    applicable, as low- or
                                                    moderate-income; and

                                                ``(bb) by a certified
                                            contractor company or qualified
                                            provider that allows for the
                                            use of collective bargaining
                                            agreements;
                                        ``(II) for which a rebate is
                                    provided under this subsection; and
                                        ``(III) with respect to which all
                                    laborers and mechanics employed on the
                                    qualified electrification project are
                                    paid wages at rates not less than those
                                    prevailing on projects of a character
                                    similar in the locality.
                        ``(E) Clarification.--An amount provided to a
                    certified contractor company or qualified provider
                    under any of subparagraphs (A) through (D) shall be in
                    addition to the amount of any high-efficiency electric
                    home rebate received by the certified contractor
                    company or qualified provider.
                ``(5) Claim.--
                        ``(A) In general.--Subject to paragraph (2)(B), a
                    homeowner, a certified contractor company, or a
                    qualified provider may claim a separate high-efficiency
                    electric home rebate under this subsection for each
                    qualified electrification project carried out at a
                    home.
                        ``(B) Transfer.--The Secretary shall establish and
                    publish procedures pursuant to which a homeowner or
                    owner of a multifamily building may transfer the right
                    to claim a rebate under this subsection to the
                    certified contractor company or qualified provider
                    carrying out the applicable qualified electrification
                    project.
                ``(6) Multifamily buildings.--
                        ``(A) In general.--Subject to subparagraph (B), the
                    owner of a multifamily building may combine the amounts
                    of high-efficiency electric home rebates for each
                    dwelling unit in the multifamily building into a single
                    rebate, subject to--
                                ``(i) the condition that the applicable
                            qualified electrification projects benefit each
                            dwelling unit with respect to which the rebate
                            is claimed; and
                                ``(ii) any maximum per-dwelling unit rate
                            established by the Secretary.
                        ``(B) Costs.--
                                ``(i) In general.--Subject to clause (ii),
                            the amount of a rebate under subparagraph (A)
                            shall not exceed 50 percent of the total cost,
                            including labor costs, of the applicable
                            qualified electrification projects.
                                ``(ii) Low- or moderate-income buildings.--
                            In the case of a multifamily building that is
                            certified by the Secretary as low- or moderate-
                            income, the amount of a rebate under
                            subparagraph (A) shall not exceed 100 percent
                            of the total cost of the applicable qualified
                            electrification projects.
                        ``(C) Procedures.--The Secretary shall establish
                    and publish procedures--
                                ``(i) pursuant to which the owner of a
                            multifamily building may combine rebate amounts
                            in accordance with this subsection; and
                                ``(ii) for the enforcement of any
                            limitations under this subsection.
                ``(7) Process.--
                        ``(A) Rebate process.--Not later than July 1, 2022,
                    the Secretary shall establish a rebate processing
                    system that provides immediate price relief for
                    consumers who purchase and have installed qualified
                    electrification projects, in accordance with this
                    section.
                        ``(B) Qualified electrification project list.--
                                ``(i) In general.--Not later than July 1,
                            2022, the Secretary shall publish a list of
                            qualified electrification projects for which a
                            high-efficiency electric home rebate may be
                            provided under this subsection that includes,
                            at a minimum, the qualified electrification
                            projects described in subsection (d)(11)(A).
                                ``(ii) Requirements.--The list published
                            under clause (i) shall include specifications
                            for each qualified electrification project
                            included on the list, including--
                                        ``(I) appropriate certifications
                                    under the Energy Star program; and
                                        ``(II) other applicable
                                    requirements, such as requirements
                                    relating to grid-interactive
                                    capability.
                                ``(iii) Updates.--
                                        ``(I) In general.--Not less
                                    frequently than once every 3 years and
                                    subject to subclause (II), the
                                    Secretary shall publish an updated list
                                    of qualified electrification projects
                                    for which a high-efficiency electric
                                    home rebate may be provided under this
                                    subsection.
                                        ``(II) Limitation.--An updated list
                                    under subclause (I) shall not allow for
                                    any reductions in efficiency levels for
                                    qualified electrification projects
                                    included on the updated list that are
                                    below an efficiency level provided in a
                                    previously published version of the
                                    list.
        ``(c) Special Provisions for Low- and Moderate-income Households
    and Multifamily Buildings.--
                ``(1) Maximum amounts.--With respect to a qualified
            electrification project carried out at a location described in
            paragraph (2)--
                        ``(A) a high-efficiency electric home rebate shall
                    be equal to--
                                ``(i) in the case of a qualified
                            electrification project described in subsection
                            (b)(2)(A)(i), not more than $1,750;
                                ``(ii) in the case of a qualified
                            electrification project described in subsection
                            (b)(2)(A)(ii)--
                                        ``(I)(aa) not more than $6,000 if
                                    the applicable heat pump HVAC system
                                    has a heating capacity of not less than
                                    27,500 Btu per hour; or
                                        ``(bb) not more than $7,000 if the
                                    applicable heat pump HVAC system meets
                                    Energy Star program cold climate
                                    criteria and is installed in a cold
                                    climate, as determined by the
                                    Secretary; and
                                        ``(II)(aa) not more than $3,000 if
                                    the applicable heat pump HVAC system
                                    has a heating capacity of less than
                                    27,500 Btu per hour; or
                                        ``(bb) not more than $3,500 if the
                                    applicable heat pump HVAC system meets
                                    Energy Star program cold climate
                                    criteria and is installed in a cold
                                    climate, as determined by the
                                    Secretary;
                                ``(iii) in the case of a qualified
                            electrification project described in subsection
                            (b)(2)(A)(iii), not more than $840;
                                ``(iv) in the case of a qualified
                            electrification project described in subsection
                            (b)(2)(A)(iv), not more than $4,000;
                                ``(v) in the case of a qualified
                            electrification project described in subsection
                            (b)(2)(A)(v) that installs insulation and air
                            sealing, not more than $1,600; and
                                ``(vi) in the case of a qualified
                            electrification project described in subsection
                            (b)(2)(A)(vi), not more than an amount
                            determined by the Secretary for that qualified
                            electrification project, subject to
                            subparagraph (B);
                        ``(B) the maximum total amount of high-efficiency
                    electric home rebates that may be awarded with respect
                    to each home of a homeowner shall be $14,000; and
                        ``(C) the amount of a high-efficiency electric home
                    rebate may be used to cover not more than 100 percent
                    of the costs, including labor costs, of the applicable
                    qualified electrification project.
                ``(2) Location described.--The maximum amounts described in
            paragraph (1) shall apply to--
                        ``(A) a home--
                                ``(i) with respect to which the household
                            of the homeowner is certified as low- or
                            moderate-income;
                                ``(ii) that is located in a Tribal
                            community; or
                                ``(iii) in the case of a home that is
                            rented, with respect to which the household of
                            the renter is certified as low- or moderate-
                            income; or
                        ``(B) a multifamily building--
                                ``(i) that--
                                        ``(I) is certified as low- or
                                    moderate-income; or
                                        ``(II) is located in a Tribal
                                    community; and
                                ``(ii) with respect to which more than more
                            than \1/2\ of the dwelling units in the
                            multifamily building--
                                        ``(I) are occupied by households
                                    the annual household incomes of which
                                    do not exceed 80 percent of the median
                                    annual household income for the area in
                                    which the multifamily building is
                                    located; and
                                        ``(II) have average monthly rental
                                    prices that are equal to, or less than,
                                    an amount that is equal to 30 percent
                                    of the average monthly household income
                                    for the area in which the multifamily
                                    building is located.
                ``(3) Requirement.--The Secretary may provide a rebate in
            an amount described in paragraph (1) to the owner of a
            multifamily building or home (in the case of a home that is
            rented) that meets the requirements of this section if the
            owner agrees in writing to provide commensurate benefits of
            future savings to renters in the multifamily building or home.
        ``(d) Definitions.--In this section:
                ``(1) Certified contractor.--The term `certified
            contractor' means a contractor with a certification reflecting
            training, education, or other technical expertise relating to
            qualified electrification projects for residential buildings,
            as identified by the Secretary.
                ``(2) Certified contractor company.--The term `certified
            contractor company' means a company--
                        ``(A) the business of which is to provide
                    services--
                                ``(i) to residential building owners; and
                                ``(ii) for which a rebate may be provided
                            pursuant to this section;
                        ``(B) that holds the licenses and insurance
                    required by the State in which the company provides
                    services; and
                        ``(C) that employs 1 or more certified contractors
                    that perform the services for which a rebate may be
                    provided under this section.
                ``(3) Electric load or service center upgrade.--The term
            `electric load or service center upgrade' means an improvement
            to a circuit breaker panel that enables the installation and
            use of--
                        ``(A) a QEP described in any of subclauses (II)
                    through (IV) of paragraph (9)(A)(i); or
                        ``(B) a QEP described in any of subclauses (I)
                    through (III) of paragraph (9)(A)(ii).
                ``(4) Energy star program.--The term `Energy Star program'
            means the program established by section 324A of the Energy
            Policy and Conservation Act (42 U.S.C. 6294a).
                ``(5) Heat pump.--The term `heat pump' means a heat pump
            used for water heating, space heating, or space cooling that--
                        ``(A) relies solely on electricity for its source
                    of power; and
                        ``(B) is air-sourced, geothermal- or ground-
                    sourced, or water-sourced.
                ``(6) High-efficiency electric home rebate.--The term
            `high-efficiency electric home rebate' means a rebate provided
            in accordance with subsection (b).
                ``(7) Home.--The term `home' means each of--
                        ``(A) a building with not more than 4 dwelling
                    units, individual condominium units, or manufactured
                    housing units, that--
                                ``(i) is located in a State; and
                                ``(ii)(I) is the primary residence of--
                                        ``(aa) the owner of that building,
                                    condominium unit, or manufactured
                                    housing unit, as applicable; or
                                        ``(bb) a renter; or
                                ``(II) is a new-construction single-family
                            residential home; and
                        ``(B) a unit of a multifamily building that--
                                ``(i) is owned by an individual who is not
                            the owner of the multifamily building;
                                ``(ii) is located in a State; and
                                ``(iii) is the primary residence of--
                                        ``(I) the owner of that unit; or
                                        ``(II) a renter.
                ``(8) HVAC.--The term `HVAC' means heating, ventilation,
            and air conditioning.
                ``(9) Low- or moderate-income.--The term `low - or moderate
            -income', with respect to a household, means a household--
                        ``(A) with an annual income that is less than 80
                    percent of the annual median income of the area in
                    which the household is located, which such annual
                    median income of the area is determined according to
                    publicly available data; or
                        ``(B) that is low-income as determined by the
                    Secretary.
                ``(10) Multifamily building.--The term `multifamily
            building' means any building--
                        ``(A) with 5 or more dwelling units that--
                                ``(i) are built on top of one another or
                            side-by-side;
                                ``(ii) may share common facilities; and
                        ``(B) that is not a home; and
                        ``(C) that is not on a military base.
                ``(11) Qualified electrification project; qep.--
                        ``(A) In general.--The terms `qualified
                    electrification project' and `QEP' mean a project that,
                    as applicable--
                                ``(i) installs, or enables the installation
                            and use of, in a home or multifamily building--
                                        ``(I) an electric load or service
                                    center upgrade;
                                        ``(II) an electric heat pump;
                                        ``(III) an induction or
                                    noninduction electric stove, cooktop,
                                    range, or oven;
                                        ``(IV) an electric heat pump
                                    clothes dryer; or
                                        ``(V) insulation, air sealing, and
                                    ventilation, in accordance with
                                    requirements established by the
                                    Secretary; or
                                ``(ii) installs, or enables the
                            installation and use of, in a home or
                            multifamily building described in subparagraph
                            (B)--
                                        ``(I) a solar photovoltaic system,
                                    including any electrical equipment,
                                    wiring, or other components necessary
                                    for the installation and use of the
                                    solar photovoltaic system, including a
                                    battery storage system;
                                        ``(II) electric vehicle charging
                                    infrastructure or electric vehicle
                                    support equipment necessary to recharge
                                    an electric vehicle on-site; or
                                        ``(III) electrical rewiring, power
                                    sharing plugs, or other installation
                                    tasks directly related to and necessary
                                    for the safe and effective functioning
                                    of a QEP in a home or multifamily
                                    building.
                        ``(B) Home or multifamily building described.--A
                    home or multifamily building referred to in
                    subparagraph (A)(ii) is a home or multifamily building
                    that is certified, or the household of the homeowner of
                    which is certified, as applicable, as low- or moderate-
                    income.
                        ``(C) Exclusions.--The terms `qualified
                    electrification project' and `QEP' do not include any
                    project with respect to which the appliance, system,
                    equipment, infrastructure, component, or other item
                    described in clause (i) or (ii) of subparagraph (A) is
                    not certified under the Energy Star program if, as of
                    the date on which the project is carried out, the item
                    is of a category for which a certification is provided
                    under that program.
                ``(12) Qualified provider.--The term `qualified provider'
            means an electric utility, Tribal-owned entity or Tribally
            Designated Housing Entity (TDHE), or commercial, nonprofit, or
            government entity, including a retailer and a certified
            contractor company, that provides services for which a rebate
            may be provided pursuant to this section for 1 or more
            portfolios that consist of 1 or more qualified electrification
            projects.
                ``(13) Solar photovoltaic system.--The term `solar
            photovoltaic system' means a system--
                        ``(A) placed on-site at a home or multifamily
                    building, or as part of the community of the home or
                    multifamily building; and
                        ``(B) that generates electricity from the sun
                    specifically for the home, multifamily building, or
                    community.
                ``(14) State.--The term `State' means a State, the District
            of Columbia, or any territory or possession of the United
            States.
                ``(15) Tribal community.--The term `Tribal community' means
            a Tribal tract or Tribal block group.
                ``(16) Underserved community.--The term `underserved
            community' means a community located in a census tract that is
            identified by the Secretary as--
                        ``(A) a low- or moderate-income community; or
                        ``(B) a community of racial or ethnic minority
                    concentration.''.
        (b) Conforming Amendments.--
                (1) The table of contents for the Energy Policy Act of 2005
            (Public Law 109-58; 119 Stat. 594) is amended by striking the
            item relating to section 124 and inserting the following:

    ``Sec. 124. High-Efficiency Electric Home Rebate Program.''.
                (2) Section 3201(c)(2)(A)(i) of the Energy Act of 2020 (42
            U.S.C. 17232(c)(2)(A)(i)) is amended by striking ``(a)'' each
            place it appears.

                   PART 2--BUILDING EFFICIENCY AND RESILIENCE

    SEC. 30421. CRITICAL FACILITY MODERNIZATION.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $500,000,000, to
    remain available through September 30, 2031, to provide financial
    assistance to States to develop and implement State programs described
    in subsection (d)(5) of section 362 of the Energy Policy and
    Conservation Act (42 U.S.C. 6322), as part of an approved State energy
    conservation plan under that section, to be distributed to States in
    accordance with the formula for the State Energy Program established in
    part 420 of title 10, Code of Federal Regulations (as in effect on
    January 1, 2021), to carry out projects to improve the energy
    resilience of public or nonprofit buildings, including projects to
    increase the energy efficiency and grid integration of public or
    nonprofit buildings or the renewable energy used at public or nonprofit
    buildings.
        (b) Use of Funds.--
                (1) Guidelines.--Not later than 180 days after the date of
            enactment of this Act, the Secretary shall issue guidelines for
            measures for States to include in any program with respect to
            which a State receives financial assistance under this section.
                (2) Administrative expenses.--A State receiving financial
            assistance under this section shall use not more than 10
            percent for administrative purposes.
                (3) No matching funds requirement.--The Secretary may not
            require a State receiving financial assistance under this
            section to provide matching funds.
                (4) Exemption.--Activities carried out using funds
            appropriated under subsection (a) shall not be subject to the
            expenditure prohibitions and limitations of the State Energy
            Program under section 420.18 of title 10, Code of Federal
            Regulations.
        (c) Definitions.--In this section:
                (1) Energy resilience.--The term ``energy resilience''
            means the ability to withstand and quickly recover from an
            energy supply disruption.
                (2) Public or nonprofit building.--The term ``public or
            nonprofit building'' means a public or nonprofit building
            described in section 362(d)(5)(B) of the Energy Policy and
            Conservation Act (42 U.S.C. 6322(d)(5)(B)).
                (3) State.--The term ``State'' has the meaning given the
            term in section 3 of the Energy Policy and Conservation Act (42
            U.S.C. 6202).

    SEC. 30422. ASSISTANCE FOR LATEST AND ZERO BUILDING ENERGY CODE
                  ADOPTION.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Energy for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated--
                (1) $100,000,000, to remain available until September 30,
            2031, to carry out activities under part D of title III of the
            Energy Policy and Conservation Act (42 U.S.C. 6321 through
            6326) in accordance with subsection (b); and
                (2) $200,000,000, to remain available until September 30,
            2031, to carry out activities under part D of title III of the
            Energy Policy and Conservation Act (42 U.S.C. 6321 through
            6326) in accordance with subsection (c).
        (b) Latest Building Energy Code.--The Secretary of Energy shall use
    funds made available under subsection (a)(1) for grants to assist
    States, and units of local government that have authority to adopt
    building codes, to--
                (1) adopt--
                        (A) a building energy code (or codes) for
                    residential buildings that meets or exceeds the 2021
                    International Energy Conservation Code, or achieves
                    equivalent or greater energy savings;
                        (B) a building energy code (or codes) for
                    commercial buildings that meets or exceeds the ANSI/
                    ASHRAE/IES Standard 90.1-2019, or achieves equivalent
                    or greater energy savings; or
                        (C) any combination of building energy codes
                    described in subparagraph (A) or (B); and
                (2) implement a plan for the jurisdiction to achieve full
            compliance with any building energy code adopted under
            paragraph (1) in new and renovated residential or commercial
            buildings, as applicable, which plan shall include active
            training and enforcement programs and measurement of the rate
            of compliance each year.
        (c) Zero Energy Code.--The Secretary of Energy shall use funds made
    available under subsection (a)(2) for grants to assist States, and
    units of local government that have authority to adopt building codes,
    to--
                (1) adopt a building energy code (or codes) for residential
            and commercial buildings that meets or exceeds the zero energy
            provisions in the 2021 International Energy Conservation Code
            or an equivalent stretch code; and
                (2) implement a plan for the jurisdiction to achieve full
            compliance with any building energy code adopted under
            paragraph (1) in new and renovated residential and commercial
            buildings, which plan shall include active training and
            enforcement programs and measurement of the rate of compliance
            each year.
        (d) State Match.--The State cost share requirement under the item
    relating to ``Department of Energy--Energy Conservation'' in title II
    of the Department of the Interior and Related Agencies Appropriations
    Act, 1985 (42 U.S.C. 6323a; 98 Stat. 1861) shall not apply to
    assistance provided under this section.
        (e) State Defined.--In this section, the term ``State'' has the
    meaning given that term in section 3 of the Energy Policy and
    Conservation Act (42 U.S.C. 6202).
        (f) Administrative Costs.--Of the amounts made available under this
    section, the Secretary shall reserve 5 percent for administrative costs
    necessary to carry out this section.

                 PART 3--ZERO-EMISSIONS VEHICLE INFRASTRUCTURE

    SEC. 30431. ZERO-EMISSIONS VEHICLE INFRASTRUCTURE GRANTS.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Secretary for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, to remain available
    through September 30, 2028, to be distributed to States in accordance
    with the formula for the State Energy Program established in part 420
    of title 10, Code of Federal Regulations (as in effect on January 1,
    2021)--
                (1) $600,000,000 to carry out a program to provide
            financial assistance to States to develop and implement State
            programs described in subsection (d)(5) of section 362 of the
            Energy Policy and Conservation Act (42 U.S.C. 6322), as part of
            an approved State energy conservation plan under that section,
            to carry out projects to build out publicly accessible level 2
            electric vehicle supply equipment in rural communities or
            underserved or disadvantaged communities;
                (2) $200,000,000 to carry out a program to provide
            financial assistance to States to develop and implement State
            programs described in subsection (d)(5) of section 362 of the
            Energy Policy and Conservation Act (42 U.S.C. 6322), as part of
            an approved State energy conservation plan under that section,
            to carry out projects to build out publicly accessible
            networked direct current fast charge electric vehicle supply
            equipment in rural communities or underserved or disadvantaged
            communities; and
                (3) $200,000,000 to carry out a program to provide
            financial assistance to States to develop and implement State
            programs described in subsection (d)(5) of section 362 of the
            Energy Policy and Conservation Act (42 U.S.C. 6322), as part of
            an approved State energy conservation plan under that section,
            to carry out projects to build out hydrogen fueling stations in
            rural communities or underserved or disadvantaged communities.
        (b) Requirements.--
                (1) Measures.--Not later than 180 days after the date of
            enactment of this Act, the Secretary shall establish
            requirements for measures to be included in any program with
            respect to which a State receives financial assistance under
            this section.
                (2) Administrative expenses.--A State receiving financial
            assistance under this section shall use not more than 5 percent
            for administrative purposes.
                (3) No matching funds requirement.--The Secretary may not
            require a State receiving financial assistance under this
            section to provide matching funds.
                (4) Eligible entities.--Financial assistance provided by a
            State using funds made available under this section shall only
            be available to eligible entities.
                (5) Third-party contracts.--A State or eligible entity may
            enter into a contract with a private third-party entity for the
            build out of electric vehicle supply equipment or hydrogen
            fueling stations under subsection (a).
                (6) Use of private property.--A State or eligible entity
            may enter into an agreement for the use of publicly accessible
            private property.
                (7) Limitation.--The Secretary shall ensure that no entity
            receives a profit for access to or hosting of electric vehicle
            supply equipment or hydrogen fueling stations built out under a
            contract entered into under paragraph (5) or pursuant to an
            agreement entered into under paragraph (6), except that the
            Secretary shall determine an appropriate amount of profit that
            an entity may receive for the sale of electricity or hydrogen
            and the operation and maintenance of such electric vehicle
            supply equipment or hydrogen fueling stations.
                (8) Reallocation of funds.--A State shall return to the
            Secretary any funds received under subsection (a) that the
            State does not award within 3 years of receiving such funds,
            and the Secretary shall reallocate such funds to other States.
        (c) Definitions.--In this section:
                (1) Electric vehicle supply equipment.--The term ``electric
            vehicle supply equipment'' means any conductors, including
            ungrounded, grounded, and equipment grounding conductors,
            electric vehicle connectors, attachment plugs, and all other
            fittings, devices, power outlets, electrical equipment,
            stationary energy storage systems, off-grid charging
            installations, or apparatuses installed specifically for the
            purpose of delivering energy to an electric vehicle or to a
            battery intended to be used in an electric vehicle.
                (2) Eligible entity.--The term ``eligible entity'' means a
            local, Tribal, or territorial government, a not-for-profit
            entity, a nonprofit entity, a metropolitan planning
            organization, or an entity with fewer than 50 employees, as
            determined by the Secretary.
                (3) Level 2 electric vehicle supply equipment.--The term
            ``level 2 electric vehicle supply equipment'' means electric
            vehicle supply equipment that provides an alternating current
            power source at a minimum of 208 volts.
                (4) Networked direct current fast charge electric vehicle
            supply equipment.--The term ``networked direct current fast
            charge electric vehicle supply equipment'' means electric
            vehicle supply equipment that is capable of providing a direct
            current power source at a minimum of 50 kilowatts and is
            enabled to connect to a network to facilitate at least data
            collection and access.
                (5) Private third-party entity.--The term ``private third-
            party entity'' means a non-governmental entity, including a
            private business, that is able to contract with the State or an
            eligible entity to carry out projects to build out electric
            vehicle supply equipment or hydrogen fueling stations.
                (6) Publicly accessible.--The term ``publicly accessible''
            means available to members of the public, including within or
            around--
                        (A) multiunit housing structures;
                        (B) workplaces;
                        (C) commercial locations that are accessible for a
                    minimum of 12 hours per day at least 5 days a week, and
                    capable of being monitored remotely; or
                        (D) other locations that are accessible for a
                    minimum of 12 hours per day at least 5 days a week, and
                    capable of being monitored remotely.
                (7) Secretary.--The term ``Secretary'' means the Secretary
            of Energy.
                (8) Underserved or disadvantaged community.--The term
            ``underserved or disadvantaged community'' means a community or
            geographic area that is identified by the Secretary as--
                        (A) a low-income community;
                        (B) a Tribal community;
                        (C) having a disproportionately low number of
                    electric vehicle charging stations per capita, compared
                    to similar areas; or
                        (D) disproportionately vulnerable to, or bearing a
                    disproportionate burden of, any combination of
                    economic, social, environmental, or climate stressors.

                      PART 4--DOE LOAN AND GRANT PROGRAMS

    SEC. 30441. FUNDING FOR DEPARTMENT OF ENERGY LOAN PROGRAMS OFFICE.

        (a) Commitment Authority.--In addition to commitment authority
    otherwise available and previously provided, the Secretary of Energy
    may make commitments to guarantee loans for eligible projects under
    section 1703 of the Energy Policy Act of 2005 up to a total principal
    amount of $40,000,000,000, to remain available until September 30,
    2026: Provided, That for amounts collected pursuant to section
    1702(b)(2) of the Energy Policy Act of 2005, the source of such payment
    received from borrowers may not be a loan or other debt obligation that
    is guaranteed by the Federal Government: Provided further, That none of
    the loan guarantee authority made available by this section shall be
    available for any project unless the President has certified in advance
    in writing that the loan guarantee and the project comply with the
    provisions under this section: Provided further, That none of such loan
    guarantee authority made available by this section shall be available
    for commitments to guarantee loans for any projects where funds,
    personnel, or property (tangible or intangible) of any Federal agency,
    instrumentality, personnel, or affiliated entity are expected to be
    used (directly or indirectly) through acquisitions, contracts,
    demonstrations, exchanges, grants, incentives, leases, procurements,
    sales, other transaction authority, or other arrangements, to support
    the project or to obtain goods or services from the project: Provided
    further, That the previous proviso shall not be interpreted as
    precluding the use of the loan guarantee authority provided by this
    section for commitments to guarantee loans for--
                (1) projects as a result of such projects benefitting from
            otherwise allowable Federal tax benefits;
                (2) projects as a result of such projects benefitting from
            being located on Federal land pursuant to a lease or right-of-
            way agreement for which all consideration for all uses is--
                        (A) paid exclusively in cash;
                        (B) deposited in the Treasury as offsetting
                    receipts; and
                        (C) equal to the fair market value;
                (3) projects as a result of such projects benefitting from
            the Federal insurance program under section 170 of the Atomic
            Energy Act of 1954 (42 U.S.C. 2210); or
                (4) electric generation projects using transmission
            facilities owned or operated by a Federal Power Marketing
            Administration or the Tennessee Valley Authority that have been
            authorized, approved, and financed independent of the project
            receiving the guarantee.
        (b) Appropriation.--In addition to amounts otherwise available and
    previously provided, there is appropriated to the Secretary of Energy
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $3,600,000,000, to remain available until September 30,
    2026, for the costs of guarantees made under section 1703 of the Energy
    Policy Act of 2005, using the loan guarantee authority provided under
    subsection (a) of this section.
        (c) Administrative Expenses.--Of the amount made available under
    subsection (b), the Secretary of Energy shall reserve 3 percent for
    administrative expenses to carry out title XVII of the Energy Policy
    Act of 2005 and for carrying out section 1702(h)(3) of such Act.

    SEC. 30442. ADVANCED TECHNOLOGY VEHICLE MANUFACTURING.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Energy for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $3,000,000,000, to remain available until September 30, 2028, for the
    costs of--
                (1) providing direct loans under section 136(d) of the
            Energy Independence and Security Act of 2007 (42 U.S.C.
            17013(d)); and
                (2) providing direct loans, in accordance with section 136
            of such Act, for reequipping, expanding, or establishing a
            manufacturing facility in the United States to produce, or for
            engineering integration performed in the United States of--
                        (A) a medium duty vehicle or a heavy duty vehicle;
                    or
                        (B) any of the following that emit, under any
                    possible operational mode or condition, zero exhaust
                    emissions of any greenhouse gas:
                                (i) A train or locomotive.
                                (ii) A maritime vessel.
                                (iii) An aircraft.
                                (iv) Hyperloop technology.
        (b) Administrative Costs.--The Secretary shall reserve $25,000,000
    of amounts made available under subsection (a) for administrative costs
    of providing loans as described in subsection (a).
        (c) Elimination of Loan Program Cap.--Section 136(d)(1) of the
    Energy Independence and Security Act of 2007 (42 U.S.C. 17013(d)(1)) is
    amended by striking ``a total of not more than $25,000,000,000 in''.

    SEC. 30443. DOMESTIC MANUFACTURING CONVERSION GRANTS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Energy for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $3,500,000,000, to remain available until expended, for grants relating
    to domestic production of plug-in electric hybrid, plug-in electric
    drive, and hydrogen fuel cell electric vehicles, in accordance with
    section 712 of the Energy Policy Act of 2005 (42 U.S.C. 16062).
        (b) Administrative Costs.--The Secretary shall reserve 3 percent of
    amounts made available under subsection (a) for administrative costs of
    making grants described in such subsection (a) pursuant to section 712
    of the Energy Policy Act of 2005 (42 U.S.C. 16062).

    SEC. 30444. ENERGY COMMUNITY REINVESTMENT FINANCING.

        Title XVII of the Energy Policy Act of 2005 is amended by inserting
    after section 1705 (42 U.S.C. 16516) the following:

    ``SEC. 1706. ENERGY COMMUNITY REINVESTMENT FINANCING PROGRAM.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $5,000,000,000, to
    remain available until September 30, 2026, for the cost of providing
    financial support under this section, the gross principal amount of
    which shall not exceed $250,000,000,000.
        ``(b) Establishment.--Notwithstanding section 1702(f) and section
    1703, and not later than 180 days after the date of enactment of this
    section, the Secretary shall establish a program to provide financial
    support, in such form and on such terms and conditions as the Secretary
    determines appropriate, to eligible entities for the purpose of making
    or enabling low-carbon reinvestments in energy communities, which such
    reinvestments may include--
                ``(1) supporting workers who are or have been engaged in
            providing, or have been affected by the provision of, energy-
            intensive goods or services by helping such workers find
            employment opportunities, including by providing training and
            education;
                ``(2) redeveloping a community that is or was engaged in
            providing, or has been affected by the provision of, energy-
            intensive goods or services;
                ``(3) accelerating remediation of environmental damage
            caused by the provision of energy-intensive goods or services;
            and
                ``(4) mitigating the effects on customers of any
            significant reduction in the carbon intensity of goods or
            services provided by the eligible entity, including by the
            cost-effective abatement of greenhouse gas emissions from
            continuing operations and the repowering, retooling,
            repurposing, redeveloping, or remediating of any long-lived
            assets, lands, or infrastructure currently or previously used
            by the eligible entity primarily to support the provision of
            energy-intensive goods or services.
        ``(c) Application Requirement.--To apply for financial support
    provided under this section, an eligible entity shall submit to the
    Secretary an application at such time, in such manner, and containing
    such information as the Secretary may require, which such application
    shall include--
                ``(1) a detailed plan describing the activities to be
            carried out in accordance with subsection (b), including
            activities for the measurement, monitoring, and verification of
            emissions of greenhouse gases; and
                ``(2) if the eligible entity is a utility subject to
            regulation by a State commission or other State regulatory
            authority, assurances, as determined appropriate by the
            Secretary, that such eligible entity shall pass through any
            financial benefit from the provision of any financial support
            under this section to its customers or energy communities.
        ``(d) Other Requirements.--
                ``(1) Fees.--Notwithstanding section 1702(h)(1), the
            Secretary shall charge and collect a fee from each eligible
            entity that received financial support provided under this
            section in an amount the Secretary determines sufficient to
            cover applicable administrative expenses (including any costs
            associated with third party consultants engaged by the
            Secretary).
                ``(2) Specific appropriation or contribution.--Any cost for
            any financial support provided under this section shall be paid
            in accordance with subsection (b) of section 1702 (for purposes
            of which any reference in such subsection to a guarantee shall
            be considered to be a reference to financial support).
        ``(e) Definitions.--In this section:
                ``(1) Cost.--Notwithstanding section 1701, the term `cost'
            has the meaning given such term in section 502 of the Federal
            Credit Reform Act of 1990 (2 U.S.C. 661a).
                ``(2) Eligible entity.--The term `eligible entity' means
            any entity that is directly affiliated with the provision of
            energy-intensive goods or services.
                ``(3) Energy community.--The term `energy community' means
            a community whose members are or were engaged in providing, or
            have been affected by the provision of, energy-intensive goods
            and services.
                ``(4) Financial support.--The term `financial support'
            means any credit product or support the Secretary determines
            appropriate to implement this section, including--
                        ``(A) a line of credit; and
                        ``(B) a guarantee, including of a letter of credit
                    for the purposes of subsection (b)(3).''.

    SEC. 30445. TRIBAL ENERGY LOAN GUARANTEE PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Energy for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $200,000,000, to remain available until September 30, 2028, to carry
    out section 2602(c) of the Energy Policy Act of 1992 (25 U.S.C.
    3502(c)).
        (b) Inclusions in Title XVII Definition of Guarantee.--Section
    1701(4)(B) of the Energy Policy Act of 2005 (42 U.S.C. 16511(4)(B)) is
    amended by striking the period at the end and inserting ``and, for
    purposes of minimizing financing costs, includes a guarantee by the
    Secretary of 100 percent of the unpaid principal and interest due on
    any obligation to the Federal Financing Bank.''.
        (c) Department of Energy Tribal Energy Loan Guarantee Program.--
    Section 2602(c) of the Energy Policy Act of 1992 (25 U.S.C. 3502(c)) is
    amended--
                (1) in paragraph (1), by striking ``(as defined in section
            502 of the Federal Credit Reform Act of 1990 (2 U.S.C. 661a))
            for an amount equal to not more than 90 percent of'' and
            inserting ``(as defined in section 1701 of the Energy Policy
            Act of 2005 (42 U.S.C. 16511)) for''; and
                (2) in paragraph (4), by striking ``$2,000,000,000'' and
            inserting ``$20,000,000,000''.

                         PART 5--ELECTRIC TRANSMISSION

    SEC. 30451. TRANSMISSION LINE AND INTERTIE INCENTIVES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Energy for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated, to remain
    available until September 30, 2030, $1,500,000,000 for purposes of
    providing grants under subsection (b) and for administrative expenses
    associated with carrying out this section, and $500,000,000 for the
    costs of providing direct loans under subsection (b): Provided, That
    the Secretary shall not enter into any loan agreement pursuant to this
    section that could result in disbursements after September 30, 2031, or
    any grant agreement pursuant to this section that could result in any
    outlays after September 30, 2031: Provided further, That none of such
    loan authority made available by this section shall be available for
    loans for any projects where funds, personnel, or property (tangible or
    intangible) of any Federal agency, instrumentality, personnel, or
    affiliated entity are expected to be used (directly or indirectly)
    through acquisitions, contracts, demonstrations, exchanges, grants,
    incentives, leases, procurements, sales, other transaction authority,
    or other arrangements to support the project or to obtain goods or
    services from the project: Provided further, That the previous proviso
    shall not be interpreted as precluding the use of the loan authority
    provided by this section for commitments to loans for: (1) projects
    benefitting from otherwise allowable Federal tax benefits; (2) projects
    benefitting from being located on Federal land pursuant to a lease or
    right-of-way agreement for which all consideration for all uses is: (A)
    paid exclusively in cash; (B) deposited in the Treasury as offsetting
    receipts; and (C) equal to the fair market value; (3) projects
    benefitting from the Federal insurance program under section 170 of the
    Atomic Energy Act of 1954 (42 U.S.C. 2210); or (4) electric generation
    projects using transmission facilities owned or operated by a Federal
    Power Marketing Administration or the Tennessee Valley Authority that
    have been authorized, approved, and financed independent of the project
    receiving the guarantee: Provided further, That none of the loan
    authority made available by this section shall be available for any
    project unless the President has certified in advance in writing that
    the loan and the project comply with the provisions under this section.
        (b) In General.--Except as provided in subsection (c), the
    Secretary of Energy may provide grants and direct loans to eligible
    entities to construct new, or make upgrades to existing, eligible
    transmission lines or eligible interties, including the related
    facilities thereof, if the Secretary of Energy determines that such
    construction or upgrade would support--
                (1) a more robust and resilient electric grid; and
                (2) the integration of electricity from a clean energy
            facility into the electric grid.
        (c) Other Requirements.--
                (1) Interest rates.--The Secretary of Energy shall
            determine the rate of interest to charge on direct loans
            provided under subsection (b) by taking into consideration
            market yields on outstanding marketable obligations of the
            United States of comparable maturities as of the date the loan
            is disbursed.
                (2) Recovery of costs for grants.--A grant provided under
            this section may not be used to cover the portion of costs for
            the construction of new, or for making upgrades to existing,
            eligible transmission lines or eligible interties, including
            the related facilities thereof, that are approved for recovery
            through a Transmission Organization, regional planning
            authority, governing or ratemaking body of an electric
            cooperative, State commission, or another similar body.
                (3) No duplicate assistance.--No eligible entity may
            receive both a grant and a direct loan for the same
            construction of, or upgrade to, an eligible transmission line
            or eligible intertie under this section.
        (d) Definitions.--In this section:
                (1) Clean energy facility.--The term ``clean energy
            facility'' means any electric generating unit that does not
            emit carbon dioxide.
                (2) Direct loan.--The term ``direct loan'' means a
            disbursement of funds by the Government to a non-Federal
            borrower under a contract that requires the repayment of such
            funds with or without interest. The term includes the purchase
            of, or participation in, a loan made by another lender and
            financing arrangements that defer payment for more than 90
            days, including the sale of a government asset on credit terms.
                (3) Eligible entity.--The term ``eligible entity'' means a
            non-Federal entity.
                (4) Eligible intertie.--The term ``eligible intertie''
            means--
                        (A) any interties across the seam between the
                    Western Interconnection and the Eastern
                    Interconnection;
                        (B) the Pacific Northwest-Pacific Southwest
                    Intertie;
                        (C) any interties between the Electric Reliability
                    Council of Texas and the Western Interconnection or the
                    Eastern Interconnection; or
                        (D) such other interties that the Secretary
                    determines contribute to--
                                (i) a more robust and resilient electric
                            grid; and
                                (ii) the integration of electricity from a
                            clean energy facility into the electric grid.
                (5) Eligible transmission line.--The term ``eligible
            transmission line'' means an electric power transmission line
            that--
                        (A) in the case of new construction under
                    subsection (b), has a transmitting capacity of not less
                    than 1,000 megawatts;
                        (B) in the case of an upgrade made under subsection
                    (b), the upgrade to which will increase its
                    transmitting capacity by not less than 500 megawatts;
                    and
                        (C) is capable of transmitting electricity--
                                (i) across any eligible intertie;
                                (ii) from an offshore wind generating
                            facility; or
                                (iii) along a route, or in a corridor,
                            determined by the Secretary of Energy to be
                            necessary to meet interregional or national
                            electricity transmission needs.
                (6) State commission; transmission organization.--The terms
            ``State commission'' and ``Transmission Organization'' have the
            meanings given such terms in section 3 of the Federal Power Act
            (16 U.S.C. 796).

    SEC. 30452. GRANTS TO FACILITATE THE SITING OF INTERSTATE ELECTRICITY
                  TRANSMISSION LINES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Energy for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $800,000,000, to remain available until September 30, 2029, for making
    grants in accordance with this section and for administrative expenses
    associated with carrying out this section.
        (b) Use of Funds.--
                (1) In general.--The Secretary may make a grant under this
            section to a siting authority for, with respect to a covered
            transmission project, any of the following activities:
                        (A) Studies and analyses of the impacts of the
                    covered transmission project.
                        (B) Examination of up to 3 alternate siting
                    corridors within which the covered transmission project
                    feasibly could be sited.
                        (C) Hosting and facilitation of negotiations in
                    settlement meetings involving the siting authority, the
                    covered transmission project applicant, and opponents
                    of the covered transmission project, for the purpose of
                    identifying and addressing issues that are preventing
                    approval of the application relating to the siting or
                    permitting of the covered transmission project.
                        (D) Participation by the siting authority in
                    regulatory proceedings or negotiations in another
                    jurisdiction, or under the auspices of a Transmission
                    Organization (as defined in section 3 of the Federal
                    Power Act (16 U.S.C. 796)) that is also considering the
                    siting or permitting of the covered transmission
                    project.
                        (E) Participation by the siting authority in
                    regulatory proceedings at the Federal Energy Regulatory
                    Commission or a State regulatory commission for
                    determining applicable rates and cost allocation for
                    the covered transmission project.
                        (F) Other measures and actions that may improve the
                    chances of, and shorten the time required for, approval
                    by the siting authority of the application relating to
                    the siting or permitting of the covered transmission
                    project, as the Secretary determines appropriate.
                (2) Economic development.--The Secretary may make a grant
            under this section to a siting authority, or other State,
            local, or Tribal governmental entity, for economic development
            activities for communities that may be affected by the
            construction and operation of a covered transmission project,
            provided that the Secretary shall not enter into any grant
            agreement pursuant to this section that could result in any
            outlays after September 30, 2031.
        (c) Conditions.--
                (1) Final decision on application.--In order to receive a
            grant for an activity described in subsection (b)(1), the
            Secretary shall require a siting authority to agree, in
            writing, to reach a final decision on the application relating
            to the siting or permitting of the applicable covered
            transmission project not later than 2 years after the date on
            which such grant is provided, unless the Secretary authorizes
            an extension for good cause.
                (2) Federal share.--The Federal share of the cost of an
            activity described in subparagraph (D) or (E) of subsection
            (b)(1) shall not exceed 50 percent.
                (3) Economic development.--The Secretary may only disburse
            grant funds for economic development activities under
            subsection (b)(2)--
                        (A) to a siting authority upon approval by the
                    siting authority of the applicable covered transmission
                    project; and
                        (B) to any other State, local, or Tribal
                    governmental entity upon commencement of construction
                    of the applicable covered transmission project in the
                    area under the jurisdiction of the entity.
        (d) Returning Funds.--If a siting authority that receives a grant
    for an activity described in subsection (b)(1) fails to use all grant
    funds within 2 years of receipt, the siting authority shall return to
    the Secretary any such unused funds.
        (e) Definitions.--In this section:
                (1) Covered transmission project.--The term ``covered
            transmission project'' means a high-voltage interstate or
            offshore electricity transmission line--
                        (A) that is proposed to be constructed and to
                    operate at a minimum of 275 kilovolts of either
                    alternating-current or direct-current electric energy
                    by an entity; and
                        (B) for which such entity has applied, or informed
                    a siting authority of such entity's intent to apply,
                    for regulatory approval.
                (2) Siting authority.--The term ``siting authority'' means
            a State, local, or Tribal governmental entity with authority to
            make a final determination regarding the siting, permitting, or
            regulatory status of a covered transmission project that is
            proposed to be located in an area under the jurisdiction of the
            entity.
                (3) State.--The term ``State'' means a State, the District
            of Columbia, or any territory or possession of the United
            States.

    SEC. 30453. ORGANIZED WHOLESALE ELECTRICITY MARKET TECHNICAL ASSISTANCE
                  GRANTS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $40,000,000, to
    remain available until fiscal year 2031, for purposes of carrying out a
    program to provide--
                (1) technical assistance and grants to States to evaluate
            forming, participating in, expanding, or improving organized
            wholesale electricity markets; and
                (2) grants to States to procure data or technology systems
            related to forming, participating in, expanding, or improving
            organized wholesale electricity markets.
        (b) Applications.--To apply for technical assistance or a grant
    provided under this section, a State shall submit to the Secretary an
    application at such time, in such manner, and containing such
    information as the Secretary may require.
        (c) Definitions.--In this section:
                (1) Independent system operator; regional transmission
            organization.--The terms ``Independent System Operator'' and
            ``Regional Transmission Organization'' have the meanings given
            such terms in section 3 of the Federal Power Act (16 U.S.C.
            796).
                (2) Organized wholesale electricity market.--The term
            ``organized wholesale electricity market'' means an Independent
            System Operator or a Regional Transmission Organization.
                (3) Secretary.--The term ``Secretary'' means the Secretary
            of Energy.
                (4) State.--The term ``State'' means a State or the
            District of Columbia.

    SEC. 30454. INTERREGIONAL AND OFFSHORE WIND ELECTRICITY TRANSMISSION
                  PLANNING, MODELING, AND ANALYSIS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Energy for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2031, to carry
    out this section.
        (b) Use of Funds.--The Secretary of Energy shall use amounts made
    available under subsection (a) to--
                (1) pay expenses associated with convening relevant
            stakeholders, including States, generation and transmission
            developers, regional transmission organizations, independent
            system operators, environmental organizations, electric
            utilities, and other stakeholders the Secretary determines
            appropriate, to address the development of interregional
            electricity transmission and transmission of electricity that
            is generated by offshore wind; and
                (2) conduct planning, modeling, and analysis regarding
            interregional electricity transmission and transmission of
            electricity that is generated by offshore wind, taking into
            account the local, regional, and national economic,
            reliability, resilience, security, public policy, and
            environmental benefits of interregional electricity
            transmission and transmission of electricity that is generated
            by offshore wind, including planning, modeling, and analysis,
            as the Secretary determines appropriate, pertaining to--
                        (A) clean energy integration into the electric
                    grid, including the identification of renewable energy
                    zones;
                        (B) the effects of changes in weather due to
                    climate change on the reliability and resilience of the
                    electric grid;
                        (C) cost allocation methodologies that facilitate
                    the expansion of the bulk power system;
                        (D) the benefits of coordination between generator
                    interconnection processes and transmission planning
                    processes;
                        (E) the effect of increased electrification on the
                    electric grid;
                        (F) power flow modeling;
                        (G) the benefits of increased interconnections or
                    interties between or among the Western Interconnection,
                    the Eastern Interconnection, the Electric Reliability
                    Council of Texas, and other interconnections, as
                    applicable;
                        (H) the cooptimization of transmission and
                    generation, including variable energy resources, energy
                    storage, and demand-side management;
                        (I) the opportunities for use of nontransmission
                    alternatives, energy storage, and grid-enhancing
                    technologies;
                        (J) economic development opportunities for
                    communities arising from development of interregional
                    electricity transmission and transmission of
                    electricity that is generated by offshore wind;
                        (K) evaluation of existing rights-of-way and the
                    need for additional transmission corridors; and
                        (L) a planned national transmission grid, which
                    would include a networked transmission system to
                    optimize the existing grid for interconnection of
                    offshore wind farms.

                         PART 6--ENVIRONMENTAL REVIEWS

    SEC. 30461. DEPARTMENT OF ENERGY.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Energy for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $125,000,000, to remain
    available until September 30, 2031, to provide for the development of
    more efficient, accurate, and timely reviews for planning, permitting,
    and approval processes through the hiring and training of personnel,
    the development of programmatic documents, the procurement of technical
    or scientific services for reviews, the development of data or
    information systems, stakeholder and community engagement, the purchase
    of new equipment for analysis, and the development of geographic
    information systems and other analysis tools, techniques, and guidance
    to improve agency transparency, accountability, and public engagement.

    SEC. 30462. FEDERAL ENERGY REGULATORY COMMISSION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Federal Energy Regulatory Commission for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $75,000,000, to remain available until September 30, 2031, to provide
    for the development of more efficient, accurate, and timely reviews for
    planning, permitting, and approval processes through the hiring and
    training of personnel, the development of programmatic documents, the
    procurement of technical or scientific services for reviews, the
    development of data or information systems, stakeholder and community
    engagement, the purchase of new equipment for analysis, and the
    development of geographic information systems and other analysis tools,
    techniques, and guidance to improve agency transparency,
    accountability, and public engagement.
        (b) Fees and Charges.--Section 3401(a) of the Omnibus Budget
    Reconciliation Act of 1986 (42 U.S.C. 7178(a)) shall not apply to the
    costs incurred by the Federal Energy Regulatory Commission in carrying
    out this section.

                               PART 7--INDUSTRIAL

    SEC. 30471. ADVANCED INDUSTRIAL FACILITIES DEPLOYMENT PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Energy for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $4,000,000,000, to remain available until September 30, 2026, to carry
    out this section.
        (b) Program.--The Secretary shall use funds appropriated by
    subsection (a) to establish a program to provide financial assistance,
    on a competitive basis, to eligible entities to carry out projects
    for--
                (1) the purchase and installation, or implementation, of
            advanced industrial technology at an eligible facility;
                (2) retrofits, upgrades to, or operational improvements at
            an eligible facility to install or implement advanced
            industrial technology; or
                (3) engineering studies and other work needed to prepare an
            eligible facility for activities described in paragraph (1) or
            (2).
        (c) Application.--To be eligible to receive financial assistance
    under the program established under subsection (b), an eligible entity
    shall submit to the Secretary an application at such time, in such
    manner, and containing such information as the Secretary may require,
    including the expected greenhouse gas emissions reductions to be
    achieved by carrying out the project.
        (d) Priority.--In providing financial assistance under the program
    established under subsection (b), the Secretary shall give priority
    consideration to projects on the basis of, as determined by the
    Secretary--
                (1) the expected greenhouse gas emissions reductions to be
            achieved by carrying out the project;
                (2) the extent to which the project would provide the
            greatest benefit for the greatest number of people within the
            area in which the eligible facility is located; and
                (3) whether the eligible entity participates or would
            participate in a partnership with purchasers of the output of
            the eligible facility.
        (e) Cost Share.--The Secretary may require an eligible entity to
    provide not more than 50 percent of the cost of a project carried out
    pursuant to this section.
        (f) Administrative Costs.--The Secretary shall reserve $200,000,000
    of amounts made available under subsection (a) for administrative costs
    of carrying out this section.
        (g) Definitions.--
                (1) Advanced industrial technology.--The term ``advanced
            industrial technology'' means technology or processes designed
            to accelerate greenhouse gas emissions reduction progress to
            net-zero at an eligible facility, as determined by the
            Secretary, including--
                        (A) industrial energy efficiency technologies;
                        (B) equipment to electrify industrial processes;
                        (C) equipment to utilize low- or zero-carbon fuels,
                    feedstocks, and energy sources;
                        (D) low- or zero-carbon process heat systems; and
                        (E) carbon capture, transport, utilization, and
                    storage systems.
                (2) Eligible entity.--The term ``eligible entity'' means
            the owner or operator of an eligible facility.
                (3) Eligible facility.--The term ``eligible facility''
            means a domestic, non-Federal, nonpower industrial or
            manufacturing facility engaged in energy-intensive industrial
            processes, including production processes for iron, steel,
            steel mill products, aluminum, cement, concrete, glass, pulp,
            paper, and industrial ceramics.
                (4) Financial assistance.--The term ``financial
            assistance'' means a grant, rebate, or cooperative agreement.
                (5) Secretary.--The term ``Secretary'' means the Secretary
            of Energy.

                          PART 8--OTHER ENERGY MATTERS

    SEC. 30481. OVERSIGHT.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Energy for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $5,000,000, to remain
    available until September 30, 2031, for oversight by the Department of
    Energy Office of Inspector General of the Department of Energy
    activities for which funding is appropriated in this subtitle.

    SEC. 30482. ENERGY INFORMATION ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated
    to the Administrator of the Energy Information Administration for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $40,000,000, to remain available until September 30,
    2031, for data collection, research, and analysis activities.

                  Subtitle E--Affordable Health Care Coverage

    SEC. 30601. ENSURING AFFORDABILITY OF COVERAGE FOR CERTAIN LOW-INCOME
                  POPULATIONS.

        (a) Reducing Cost Sharing Under Qualified Health Plans.--Section
    1402 of the Patient Protection and Affordable Care Act (42 U.S.C.
    18071) is amended--
                (1) in subsection (b)--
                        (A) in paragraph (2), by inserting ``(or, with
                    respect to plan years 2023, 2024, and 2025, whose
                    household income does not exceed 400 percent of the
                    poverty line for a family of the size involved)''
                    before the period; and
                        (B) in the matter following paragraph (2), by
                    adding at the end the following new sentence: ``In the
                    case of an individual who is determined at any point to
                    have a household income for 2022 that does not exceed
                    138 percent of the poverty line for a family of the
                    size involved, such individual shall, for each month
                    during such year, be treated as having a household
                    income equal to 100 percent for purposes of applying
                    this section.''; and
                (2) in subsection (c)--
                        (A) in paragraph (1)(A), in the matter preceding
                    clause (i), by inserting ``, with respect to eligible
                    insureds (other than, with respect to plan years 2023,
                    2024, and 2025, specified enrollees (as defined in
                    paragraph (6)(C))),'' after ``first be achieved'';
                        (B) in paragraph (2), in the matter preceding
                    subparagraph (A), by inserting ``with respect to
                    eligible insureds (other than, with respect to plan
                    years 2023, 2024, and 2025, specified enrollees)''
                    after ``under the plan'';
                        (C) in paragraph (3)--
                                (i) in subparagraph (A), by striking ``this
                            subsection'' and inserting ``paragraph (1) or
                            (2)''; and
                                (ii) in subparagraph (B), by striking
                            ``this section'' and inserting ``paragraphs (1)
                            and (2)''; and
                        (D) by adding at the end the following new
                    paragraph:
                ``(6) Special rule for specified enrollees.--
                        ``(A) In general.--The Secretary shall establish
                    procedures under which the issuer of a qualified health
                    plan to which this section applies shall reduce cost-
                    sharing under the plan with respect to months occurring
                    during plan years 2023, 2024, and 2025 for enrollees
                    who are specified enrollees (as defined in subparagraph
                    (C)) in a manner sufficient to increase the plan's
                    share of the total allowed costs of benefits provided
                    under the plan to 99 percent of such costs.
                        ``(B) Methods for reducing cost sharing.--
                                ``(i) In general.--An issuer of a qualified
                            health plan making reductions under this
                            paragraph shall notify the Secretary of such
                            reductions and the Secretary shall, out of
                            funds made available under clause (ii), make
                            periodic and timely payments to the issuer
                            equal to 12 percent of the total allowed costs
                            of benefits provided under each such plan to
                            specified enrollees during plan years 2023,
                            2024, and 2025.
                                ``(ii) Appropriation.--In addition to
                            amounts otherwise available, there are
                            appropriated, out of any money in the Treasury
                            not otherwise appropriated, such sums as may be
                            necessary to the Secretary to make payments
                            under clause (i).
                        ``(C) Specified enrollee defined.--For purposes of
                    this section, the term `specified enrollee' means, with
                    respect to a plan year, an eligible insured who is
                    determined at any point to have a household income for
                    such plan year that does not exceed 138 percent of the
                    poverty line for a family of the size involved. Such
                    insured shall be deemed to be a specified enrollee for
                    each month in such plan year.''.
        (b) Open Enrollments Applicable to Certain Lower-income
    Populations.--Section 1311(c) of the Patient Protection and Affordable
    Care Act (42 U.S.C. 18031(c)) is amended--
                (1) in paragraph (6)--
                        (A) in subparagraph (C), by striking at the end
                    ``and'';
                        (B) in subparagraph (D), by striking the period at
                    the end and inserting ``; and''; and
                        (C) by adding at the end the following new
                    subparagraph:
                        ``(E) with respect to a qualified health plan with
                    respect to which section 1402 applies, for months
                    occurring during the period beginning on January 1,
                    2022, and ending on December 31, 2025, enrollment
                    periods described in subparagraph (A) of paragraph (8)
                    for individuals described in subparagraph (B) of such
                    paragraph.''; and
                (2) by adding at the end the following new paragraph:
                ``(8) Special enrollment period for certain low-income
            populations.--
                        ``(A) In general.--The enrollment period described
                    in this paragraph is, in the case of an individual
                    described in subparagraph (B), the continuous period
                    beginning on the first day that such individual is so
                    described.
                        ``(B) Individual described.--For purposes of
                    subparagraph (A), an individual described in this
                    subparagraph is an individual--
                                ``(i) with a household income that does not
                            exceed 138 percent of the poverty line for a
                            family of the size involved; and
                                ``(ii) who is not eligible for minimum
                            essential coverage (as defined in section
                            5000A(f) of the Internal Revenue Code of 1986),
                            other than for coverage described in any of
                            subparagraphs (B) through (E) of paragraph (1)
                            of such section.''.
        (c) Additional Benefits for Certain Low-income Individuals for Plan
    Years 2024 and 2025.--Section 1301(a) of the Patient Protection and
    Affordable Care Act (42 U.S.C. 18021(a)) is amended--
                (1) in paragraph (1)--
                        (A) in subparagraph (B), by striking ``and'' at the
                    end;
                        (B) in subparagraph (C)(iv), by striking the period
                    and inserting ``; and''; and
                        (C) by adding at the end the following new
                    subparagraph:
                        ``(D) provides, with respect to a plan offered in
                    the silver level of coverage to which section 1402
                    applies during plan year 2024 and 2025, for benefits
                    described in paragraph (5) in the case of an individual
                    who has a household income that does not exceed 138
                    percent of the poverty line for a family of the size
                    involved, and who is eligible to receive cost-sharing
                    reductions under section 1402.''; and
                (2) by adding at the end the following new paragraph:
                ``(5) Additional benefits for certain low-income
            individuals for plan year 2024 and 2025.--
                        ``(A) In general.--
                                ``(i) Benefits.--For purposes of paragraph
                            (1)(D), the benefits described in this
                            paragraph to be provided by a qualified health
                            plan are benefits consisting of--
                                        ``(I) non-emergency medical
                                    transportation services (as described
                                    in section 1902(a)(4) of the Social
                                    Security Act) for which Federal
                                    payments would have been available
                                    under title XIX of the Social Security
                                    Act had such services been furnished to
                                    an individual enrolled under a State
                                    plan (or waiver of such plan) under
                                    such title; and
                                        ``(II) services described in
                                    subsection (a)(4)(C) of section 1905 of
                                    such Act for which Federal payments
                                    would have been so available;
                            which are not otherwise provided under such
                            plan as part of the essential health benefits
                            package described in section 1302(a).
                                ``(ii) Condition on provision of
                            benefits.--Benefits described in this paragraph
                            shall be provided--
                                        ``(I) without any restriction on
                                    the choice of a qualified provider from
                                    whom an individual may receive such
                                    benefits; and
                                        ``(II) without any imposition of
                                    cost sharing.
                        ``(B) Payments for additional benefits.--
                                ``(i) In general.--An issuer of a qualified
                            health plan making payments for services
                            described in subparagraph (A) furnished to
                            individuals described in paragraph (1)(D)
                            during plan year 2024 or 2025 shall notify the
                            Secretary of such payments and the Secretary
                            shall, out of funds made available under clause
                            (ii), make periodic and timely payments to the
                            issuer equal to payments for such services so
                            furnished.
                                ``(ii) Appropriation.--In addition to
                            amounts otherwise available, there is
                            appropriated, out of any money in the Treasury
                            not otherwise appropriated, such sums as may be
                            necessary to the Secretary to make payments
                            under clause (i).''.
        (d) Education and Outreach Activities.----
                (1) In general.--Section 1321(c) of the Patient Protection
            and Affordable Care Act (42 U.S.C. 18041(c)) is amended by
            adding at the end the following new paragraph:
                ``(3) Outreach and educational activities.--
                        ``(A) In general.--In the case of an Exchange
                    established or operated by the Secretary within a State
                    pursuant to this subsection, the Secretary shall carry
                    out outreach and educational activities for purposes of
                    informing individuals described in section
                    1902(a)(10)(A)(i)(VIII) of the Social Security Act who
                    reside in States that have not expended amounts under a
                    State plan (or waiver of such plan) under title XIX of
                    such Act for all such individuals about qualified
                    health plans offered through the Exchange, including by
                    informing such individuals of the availability of
                    coverage under such plans and financial assistance for
                    coverage under such plans. Such outreach and
                    educational activities shall be provided in a manner
                    that is culturally and linguistically appropriate to
                    the needs of the populations being served by the
                    Exchange (including hard-to-reach populations, such as
                    racial and sexual minorities, limited English
                    proficient populations, individuals residing in areas
                    where the unemployment rates exceeds the national
                    average unemployment rate, individuals in rural areas,
                    veterans, and young adults).
                        ``(B) Limitation on use of funds.--No funds
                    appropriated under this paragraph shall be used for
                    expenditures for promoting non-ACA compliant health
                    insurance coverage.
                        ``(C) Non-aca compliant health insurance
                    coverage.--For purposes of subparagraph (B):
                                ``(i) The term `non-ACA compliant health
                            insurance coverage' means health insurance
                            coverage, or a group health plan, that is not a
                            qualified health plan.
                                ``(ii) Such term includes the following:
                                        ``(I) An association health plan.
                                        ``(II) Short-term limited duration
                                    insurance.
                        ``(D) Funding.--In addition to amounts otherwise
                    available, there is appropriated, out of any money in
                    the Treasury not otherwise appropriated, to remain
                    available until expended, $105,000,000 for fiscal year
                    2022 to carry out this paragraph, of which--
                                ``(i) $15,000,000 shall be used to carry
                            out this paragraph in fiscal year 2022; and
                                ``(ii) $30,000,000 shall be used to carry
                            out this paragraph for each of fiscal years
                            2023 through 2025.''.
                (2) Navigator program.--Section 1311(i)(6) of the Patient
            Protection and Affordable Care Act (42 U.S.C. 18031(i)(6)) is
            amended--
                        (A) by striking ``Funding.--Grants under'' and
                    inserting ``Funding.--
                        ``(A) State exchanges.--Grants under''; and
                        (B) by adding at the end the following new
                    subparagraph:
                        ``(B) Federal exchanges.--For purposes of carrying
                    out this subsection, with respect to an Exchange
                    established and operated by the Secretary within a
                    State pursuant to section 1321(c), the Secretary shall
                    obligate not less than $10,000,000 out of amounts
                    collected through the user fees on participating health
                    insurance issuers pursuant to section 156.50 of title
                    45, Code of Federal Regulations (or any successor
                    regulations) for fiscal year 2022, and not less than
                    $20,000,000 for each of fiscal years 2023, 2024, and
                    2025. Such amount so obligated for a fiscal year shall
                    remain available until expended.''.
        (e) Funding.--In addition to amounts otherwise available, there is
    appropriated to the Secretary of Health and Human Services for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $65,000,000, to remain available until expended, for purposes of
    carrying out the provisions of, and the amendments made by, this
    section, section 30602, and section 30603.

    SEC. 30602. ESTABLISHING A HEALTH INSURANCE AFFORDABILITY FUND.

        (a) In General.--Subtitle D of title I of the Patient Protection
    and Affordable Care Act is amended by inserting after section 1343 (42
    U.S.C. 18063) the following new part:

             ``PART 6--IMPROVE HEALTH INSURANCE AFFORDABILITY FUND

    ``SEC. 1351. ESTABLISHMENT OF PROGRAM.

        ``There is hereby established the `Improve Health Insurance
    Affordability Fund' to be administered by the Secretary of Health and
    Human Services, acting through the Administrator of the Centers for
    Medicare & Medicaid Services (in this section referred to as the
    `Administrator'), to provide funding, in accordance with this part, to
    the 50 States and the District of Columbia (each referred to in this
    section as a `State') beginning on January 1, 2023, for the purposes
    described in section 1352.

    ``SEC. 1352. USE OF FUNDS.

        ``(a) In General.--A State shall use the funds allocated to the
    State under this part for one of the following purposes:
                ``(1) To provide reinsurance payments to health insurance
            issuers with respect to individuals enrolled under individual
            health insurance coverage (other than through a plan described
            in subsection (b)) offered by such issuers.
                ``(2) To provide assistance (other than through payments
            described in paragraph (1)) to reduce out-of-pocket costs, such
            as copayments, coinsurance, premiums, and deductibles, of
            individuals enrolled under qualified health plans offered on
            the individual market through an Exchange and of individuals
            enrolled under standard health plans offered through a basic
            health program established under section 1331.
        ``(b) Exclusion of Certain Grandfathered Plans, Transitional Plans,
    Student Health Plans, and Excepted Benefits.--For purposes of
    subsection (a), a plan described in this subsection is the following:
                ``(1) A grandfathered health plan (as defined in section
            1251).
                ``(2) A plan (commonly referred to as a `transitional
            plan') continued under the letter issued by the Centers for
            Medicare & Medicaid Services on November 14, 2013, to the State
            Insurance Commissioners outlining a transitional policy for
            coverage in the individual and small group markets to which
            section 1251 does not apply, and under the extension of the
            transitional policy for such coverage set forth in the
            Insurance Standards Bulletin Series guidance issued by the
            Centers for Medicare & Medicaid Services on March 5, 2014,
            February 29, 2016, February 13, 2017, April 9, 2018, March 25,
            2019, January 31, 2020, and January 19, 2021, or under any
            subsequent extensions thereof.
                ``(3) Student health insurance coverage (as defined in
            section 147.145 of title 45, Code of Federal Regulations, or
            any successor regulation).
                ``(4) Excepted benefits (as defined in section 2791(c) of
            the Public Health Service Act).

    ``SEC. 1353. STATE ELIGIBILITY AND APPROVAL; DEFAULT SAFEGUARD.

        ``(a) Encouraging State Options for Allocations.--
                ``(1) In general.--Subject to subsection (b), to be
            eligible for an allocation of funds under this part for a year
            (beginning with 2023), a State shall submit to the
            Administrator an application at such time (but, in the case of
            allocations for 2023, not later than 120 days after the date of
            the enactment of this part and, in the case of allocations for
            a subsequent year, not later than January 1 of the previous
            year) and in such form and manner as specified by the
            Administrator containing--
                        ``(A) a description of how the funds will be used;
                    and
                        ``(B) such other information as the Administrator
                    may require.
                ``(2) Automatic approval.--An application so submitted is
            approved (as outlined in the terms of the plan) unless the
            Administrator notifies the State submitting the application,
            not later than 90 days after the date of the submission of such
            application, that the application has been denied for not being
            in compliance with any requirement of this part and of the
            reason for such denial.
                ``(3) Subsequent year application approval.--If an
            application of a State is approved for a purpose described in
            section 1352 for a year, such application shall be treated as
            approved for such purpose for each of subsequent year through
            2025.
                ``(4) Oversight authority and authority to revoke
            approval.--
                        ``(A) Oversight.--The Secretary may conduct
                    periodic reviews of the use of funds provided to a
                    State under this section, with respect to a purpose
                    described in section 1352, to ensure the State uses
                    such funds for such purpose and otherwise complies with
                    the requirements of this section.
                        ``(B) Revocation of approval.--The approval of an
                    application of a State, with respect to a purpose
                    described in section 1352, may be revoked if the State
                    fails to use funds provided to the State under this
                    section for such purpose or otherwise fails to comply
                    with the requirements of this section.
        ``(b) Default Federal Safeguard for 2023, 2024, and 2025 for
    Certain States.--
                ``(1) In general.--For 2023, 2024, and 2025, in the case of
            a State described in paragraph (5), with respect to such year,
            the State shall not be eligible to submit an application under
            subsection (a), and the Administrator, in consultation with the
            applicable State authority, shall from the amount calculated
            under paragraph (3) for such year, carry out the purpose
            described in paragraph (2) in such State for such year.
                ``(2) Specified use.--The amount described in paragraph
            (3), with respect to a State described in paragraph (5) for
            2023, 2024, or 2025, shall be used to carry out the purpose
            described in section 1352(a)(1) in such State for such year, as
            applicable, by providing reinsurance payments to health
            insurance issuers with respect to attachment range claims (as
            defined in section 1354(b)(2), using the dollar amounts
            specified in subparagraph (B) of such section for such year) in
            an amount equal to, subject to paragraph (4), the percentage
            (specified for such year by the Secretary under such
            subparagraph) of the amount of such claims.
                ``(3) Amount described.--The amount described in this
            paragraph, with respect to 2023, 2024, or 2025, is the amount
            equal to the total sum of amounts that the Secretary would
            otherwise estimate under section 1354(b)(2)(A)(i) for such year
            for each State described in paragraph (5) for such year, as
            applicable, if each such State were not so described for such
            year.
                ``(4) Adjustment.--For purposes of this subsection, the
            Secretary may apply a percentage under paragraph (3) with
            respect to a year that is less than the percentage otherwise
            specified in section 1354(b)(2)(B) for such year, if the cost
            of paying the total eligible attachment range claims for States
            described in paragraph (5) for such year at such percentage
            otherwise specified would exceed the amount calculated under
            paragraph (3) for such year.
                ``(5) State described.--A State described in this
            paragraph, with respect to years 2023, 2024, and 2025, is a
            State that, as of January 1 of 2022, 2023, or 2024,
            respectively, was not expending amounts under the State plan
            (or waiver of such plan) for all individuals described in
            section 1902(a)(10)(A)(i)(VIII) during such year.

    ``SEC. 1354. ALLOCATIONS.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated, out of any money in the Treasury not otherwise
    appropriated, $10,000,000,000 for 2023 and each subsequent year through
    2025 to provide allocations for States under subsection (b) and
    payments under section 1353(b).
        ``(b) Allocations.--
                ``(1) Payment.--
                        ``(A) In general.--From amounts appropriated under
                    subsection (a) for a year, the Secretary shall, with
                    respect to a State not described in section 1353(b) for
                    such year and not later than the date specified under
                    subparagraph (B) for such year, allocate for such State
                    the amount determined for such State and year under
                    paragraph (2).
                        ``(B) Specified date.--For purposes of subparagraph
                    (A), the date specified in this subparagraph is--
                                ``(i) for 2023, the date that is 90 days
                            after the date of the enactment of this part;
                            and
                                ``(ii) for 2024 or 2025, January 1 of the
                            previous year.
                        ``(C) Notifications of allocation amounts.--For
                    2024 and 2025, the Secretary shall notify each State of
                    the amount determined for such State under paragraph
                    (2) for such year by not later than January 1 of the
                    previous year.
                ``(2) Allocation amount determinations.--
                        ``(A) In general.--For purposes of paragraph (1),
                    the amount determined under this paragraph for a year
                    for a State described in paragraph (1)(A) for such year
                    is the amount equal to--
                                ``(i) the amount that the Secretary
                            estimates would be expended under this part for
                            such year on attachment range claims of
                            individuals residing in such State if such
                            State used such funds only for the purpose
                            described in paragraph (1) of section 1352(a)
                            at the dollar amounts and percentage specified
                            under subparagraph (B) for such year; minus
                                ``(ii) the amount, if any, by which the
                            Secretary determines--
                                        ``(I) the estimated amount of
                                    premium tax credits under section 36B
                                    of the Internal Revenue Code of 1986
                                    that would be attributable to
                                    individuals residing in such State for
                                    such year without application of this
                                    part; exceeds
                                        ``(II) the estimated amount of
                                    premium tax credits under section 36B
                                    of the Internal Revenue Code of 1986
                                    that would be attributable to
                                    individuals residing in such State for
                                    such year if section 1353(b) applied
                                    for such year and applied with respect
                                    to such State for such year.
                    For purposes of the previous sentence and section
                    1353(b)(3), the term `attachment range claims' means,
                    with respect to an individual, the claims for such
                    individual that exceed a dollar amount specified by the
                    Secretary for a year, but do not exceed a ceiling
                    dollar amount specified by the Secretary for such year,
                    under subparagraph (B).
                        ``(B) Specifications.--For purposes of subparagraph
                    (A) and section 1353(b)(3), the Secretary shall
                    determine the dollar amounts and the percentage to be
                    specified under this subparagraph for a year in a
                    manner to ensure that the total amount of expenditures
                    under this part for such year is estimated to equal the
                    total amount appropriated for such year under
                    subsection (a) if such expenditures were used solely
                    for the purpose described in paragraph (1) of section
                    1352(a) for attachment range claims at the dollar
                    amounts and percentage so specified for such year.
                ``(3) Availability.--Funds allocated to a State under this
            subsection for a year shall remain available through the end of
            the subsequent year.''.
        (b) Basic Health Program Funding Adjustments.--Section 1331 of the
    Patient Protection and Affordable Care Act (42 U.S.C. 18051) is
    amended--
                (1) in subsection (a), by adding at the end the following
            new paragraph:
                ``(3) Provision of information on qualified health plan
            premiums.--
                        ``(A) In general.--For plan years beginning on or
                    after January 1, 2023, the program described in
                    paragraph (1) shall provide that a State may not
                    establish a basic health program unless such State
                    furnishes to the Secretary, with respect to each
                    qualified health plan offered in such State during a
                    year that receives any reinsurance payment from funds
                    made available under part 6 for such year, the adjusted
                    premium amount (as defined in subparagraph (B)) for
                    each such plan and year.
                        ``(B) Adjusted premium amount defined.--For
                    purposes of subparagraph (A), the term `adjusted
                    premium amount' means, with respect to a qualified
                    health plan and a year, the monthly premium for such
                    plan and year that would have applied had such plan not
                    received any payments described in subparagraph (A) for
                    such year.''; and
                (2) in subsection (d)(3)(A)(ii), by adding at the end the
            following new sentence: ``In making such determination, the
            Secretary shall calculate the value of such premium tax credits
            that would have been provided to such individuals enrolled
            through a basic health program established by a State during a
            year using the adjusted premium amounts (as defined in
            subsection (a)(3)(B)) for qualified health plans offered in
            such State during such year.''.
        (c) Implementation Authority.--The Secretary of Health and Human
    Services may implement the provisions of, and the amendments made by,
    this section by subregulatory guidance or otherwise.

    SEC. 30603. FUNDING FOR THE PROVISION OF HEALTH INSURANCE CONSUMER
                  INFORMATION.

        Section 2793(e) of the Public Health Service Act (42 U.S.C. 300gg-
    93(e)) is amended by adding at the end the following new paragraph:
                ``(3) Funding for 2022 through 2025.--In addition to
            amounts otherwise available, there is appropriated, out of any
            money in the Treasury not otherwise appropriated, $100,000,000
            for 2022, to remain available until expended, of which
            $25,000,000 shall be used for each of 2022 through 2025 to
            carry out this section.''.

    SEC. 30604. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR INSULIN
                  PRODUCTS.

        (a) In General.--Part D of title XXVII of the Public Health Service
    Act (42 U.S.C. 300gg-111 et seq.) is amended by adding at the end the
    following:

    ``SEC. 2799A-11. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR CERTAIN
                  INSULIN PRODUCTS.

        ``(a) In General.--For plan years beginning on or after January 1,
    2023, a group health plan or health insurance issuer offering group or
    individual health insurance coverage shall provide coverage of selected
    insulin products, and with respect to such products, shall not--
                ``(1) apply any deductible; or
                ``(2) impose any cost-sharing in excess of the lesser of,
            per 30-day supply--
                        ``(A) $35; or
                        ``(B) the amount equal to 25 percent of the
                    negotiated price of the selected insulin product net of
                    all price concessions received by or on behalf of the
                    plan or coverage, including price concessions received
                    by or on behalf of third-party entities providing
                    services to the plan or coverage, such as pharmacy
                    benefit management services.
        ``(b) Definitions.--In this section:
                ``(1) Selected insulin products.--The term `selected
            insulin products' means at least one of each dosage form (such
            as vial, pump, or inhaler dosage forms) of each different type
            (such as rapid-acting, short-acting, intermediate-acting, long-
            acting, ultra long-acting, and premixed) of insulin (as defined
            below), when available, as selected by the group health plan or
            health insurance issuer.
                ``(2) Insulin defined.--The term `insulin' means insulin
            that is licensed under subsection (a) or (k) of section 351 and
            continues to be marketed under such section, including any
            insulin product that has been deemed to be licensed under
            section 351(a) pursuant to section 7002(e)(4) of the Biologics
            Price Competition and Innovation Act of 2009 and continues to
            be marketed pursuant to such licensure.
        ``(c) Out-of-network Providers.--Nothing in this section requires a
    plan or issuer that has a network of providers to provide benefits for
    selected insulin products described in this section that are delivered
    by an out-of-network provider, or precludes a plan or issuer that has a
    network of providers from imposing higher cost-sharing than the levels
    specified in subsection (a) for selected insulin products described in
    this section that are delivered by an out-of-network provider.
        ``(d) Rule of Construction.--Subsection (a) shall not be construed
    to require coverage of, or prevent a group health plan or health
    insurance coverage from imposing cost-sharing other than the levels
    specified in subsection (a) on, insulin products that are not selected
    insulin products, to the extent that such coverage is not otherwise
    required and such cost-sharing is otherwise permitted under Federal and
    applicable State law.
        ``(e) Application of Cost-sharing Towards Deductibles and Out-of-
    pocket Maximums.--Any cost-sharing payments made pursuant to subsection
    (a)(2) shall be counted toward any deductible or out-of-pocket maximum
    that applies under the plan or coverage.''.
        (b) No Effect on Other Cost-sharing.--Section 1302(d)(2) of the
    Patient Protection and Affordable Care Act (42 U.S.C. 18022(d)(2)) is
    amended by adding at the end the following new subparagraph:
                        ``(D) Special rule relating to insulin coverage.--
                    The exemption of coverage of selected insulin products
                    (as defined in section 2799A-11(b) of the Public Health
                    Service Act) from the application of any deductible
                    pursuant to section 2799A-11(a)(1) of such Act, section
                    726(a)(1) of the Employee Retirement Income Security
                    Act of 1974, or section 9826(a)(1) of the Internal
                    Revenue Code of 1986 shall not be considered when
                    determining the actuarial value of a qualified health
                    plan under this subsection.''.
        (c) Coverage of Certain Insulin Products Under Catastrophic
    Plans.--Section 1302(e) of the Patient Protection and Affordable Care
    Act (42 U.S.C. 18022(e)) is amended by adding at the end the following:
                ``(4) Coverage of certain insulin products.--
                        ``(A) In general.--Notwithstanding paragraph
                    (1)(B)(i), a health plan described in paragraph (1)
                    shall provide coverage of selected insulin products, in
                    accordance with section 2799A-11 of the Public Health
                    Service Act, for a plan year before an enrolled
                    individual has incurred cost-sharing expenses in an
                    amount equal to the annual limitation in effect under
                    subsection (c)(1) for the plan year.
                        ``(B) Terminology.--For purposes of subparagraph
                    (A)--
                                ``(i) the term `selected insulin products'
                            has the meaning given such term in section
                            2799A-11(b) of the Public Health Service Act;
                            and
                                ``(ii) the requirements of section 2799A-11
                            of such Act shall be applied by deeming each
                            reference in such section to `individual health
                            insurance coverage' to be a reference to a plan
                            described in paragraph (1).''.

    SEC. 30605. COST-SHARING REDUCTIONS FOR INDIVIDUALS RECEIVING
                  UNEMPLOYMENT COMPENSATION.

        Section 1402(f) of the Patient Protection and Affordable Care Act
    (42 U.S.C. 18071(f)) is amended--
                (1) in the header, by striking ``2021'' and inserting
            ``Certain Years'';
                (2) in the matter preceding paragraph (1), by striking
            ``2021'' and inserting ``any of years 2021 through 2022''; and
                (3) in paragraph (2), by striking ``133 percent'' and
            inserting ``150 percent''.

    SEC. 30606. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.

        (a) In General.--Title XXVII of the Public Health Service Act (42
    U.S.C. 300gg et seq.), as amended by section 30604, is further
    amended--
                (1) in part D (42 U.S.C. 300gg-111 et seq.), by adding at
            the end the following new section:

    ``SEC. 2799A-12. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.

        ``(a) In General.--For plan years beginning on or after January 1,
    2023, a group health plan or health insurance issuer offering group
    health insurance coverage or an entity or subsidiary providing pharmacy
    benefits management services on behalf of such a plan or issuer shall
    not enter into a contract with a drug manufacturer, distributor,
    wholesaler, subcontractor, rebate aggregator, or any associated third
    party that limits the disclosure of information to plan sponsors in
    such a manner that prevents the plan or issuer, or an entity or
    subsidiary providing pharmacy benefits management services on behalf of
    a plan or issuer, from making the reports described in subsection (b).
        ``(b) Reports.--
                ``(1) In general.--For plan years beginning on or after
            January 1, 2023, not less frequently than once every 6 months,
            a health insurance issuer offering group health insurance
            coverage or an entity providing pharmacy benefits management
            services on behalf of a group health plan or an issuer
            providing group health insurance coverage shall submit to the
            plan sponsor (as defined in section 3(16)(B) of the Employee
            Retirement Income Security Act of 1974) of such group health
            plan or health insurance coverage a report in accordance with
            this subsection and make such report available to the plan
            sponsor in a machine-readable format. Each such report shall
            include, with respect to the applicable group health plan or
            health insurance coverage--
                        ``(A) as applicable, information collected from
                    drug manufacturers by such issuer or entity on the
                    total amount of copayment assistance dollars paid, or
                    copayment cards applied, that were funded by the drug
                    manufacturer with respect to the participants and
                    beneficiaries in such plan or coverage;
                        ``(B) a list of each drug covered by such plan,
                    issuer, or entity providing pharmacy benefit management
                    services that was dispensed during the reporting
                    period, including, with respect to each such drug
                    during the reporting period--
                                ``(i) the brand name, chemical entity, and
                            National Drug Code;
                                ``(ii) the number of participants and
                            beneficiaries for whom the drug was filled
                            during the plan year, the total number of
                            prescription fills for the drug (including
                            original prescriptions and refills), and the
                            total number of dosage units of the drug
                            dispensed across the plan year, including
                            whether the dispensing channel was by retail,
                            mail order, or specialty pharmacy;
                                ``(iii) the wholesale acquisition cost,
                            listed as cost per days supply and cost per
                            pill, or in the case of a drug in another form,
                            per dose;
                                ``(iv) the total out-of-pocket spending by
                            participants and beneficiaries on such drug,
                            including participant and beneficiary spending
                            through copayments, coinsurance, and
                            deductibles; and
                                ``(v) for any drug for which gross spending
                            of the group health plan or health insurance
                            coverage exceeded $10,000 during the reporting
                            period--
                                        ``(I) a list of all other drugs in
                                    the same therapeutic category or class,
                                    including brand name drugs and
                                    biological products and generic drugs
                                    or biosimilar biological products that
                                    are in the same therapeutic category or
                                    class as such drug; and
                                        ``(II) the rationale for preferred
                                    formulary placement of such drug in
                                    that therapeutic category or class;
                        ``(C) a list of each therapeutic category or class
                    of drugs that were dispensed under the health plan or
                    health insurance coverage during the reporting period,
                    and, with respect to each such therapeutic category or
                    class of drugs, during the reporting period--
                                ``(i) total gross spending by the plan,
                            before manufacturer rebates, fees, or other
                            manufacturer remuneration;
                                ``(ii) the number of participants and
                            beneficiaries who filled a prescription for a
                            drug in that category or class;
                                ``(iii) if applicable to that category or
                            class, a description of the formulary tiers and
                            utilization mechanisms (such as prior
                            authorization or step therapy) employed for
                            drugs in that category or class;
                                ``(iv) the total out-of-pocket spending by
                            participants and beneficiaries, including
                            participant and beneficiary spending through
                            copayments, coinsurance, and deductibles; and
                                ``(v) for each therapeutic category or
                            class under which 3 or more drugs are included
                            on the formulary of such plan or coverage--
                                        ``(I) the amount received, or
                                    expected to be received, from drug
                                    manufacturers in rebates, fees,
                                    alternative discounts, or other
                                    remuneration--
                                                ``(aa) to be paid by drug
                                            manufacturers for claims
                                            incurred during the reporting
                                            period; or
                                                ``(bb) that is related to
                                            utilization of drugs, in such
                                            therapeutic category or class;
                                        ``(II) the total net spending,
                                    after deducting rebates, price
                                    concessions, alternative discounts or
                                    other remuneration from drug
                                    manufacturers, by the health plan or
                                    health insurance coverage on that
                                    category or class of drugs; and
                                        ``(III) the net price per course of
                                    treatment or single fill, such as a 30-
                                    day supply or 90-day supply, incurred
                                    by the health plan or health insurance
                                    coverage and its participants and
                                    beneficiaries, after manufacturer
                                    rebates, fees, and other remuneration
                                    for drugs dispensed within such
                                    therapeutic category or class during
                                    the reporting period;
                        ``(D) total gross spending on prescription drugs by
                    the plan or coverage during the reporting period,
                    before rebates and other manufacturer fees or
                    remuneration;
                        ``(E) total amount received, or expected to be
                    received, by the health plan or health insurance
                    coverage in drug manufacturer rebates, fees,
                    alternative discounts, and all other remuneration
                    received from the manufacturer or any third party,
                    other than the plan sponsor, related to utilization of
                    drug or drug spending under that health plan or health
                    insurance coverage during the reporting period;
                        ``(F) the total net spending on prescription drugs
                    by the health plan or health insurance coverage during
                    the reporting period; and
                        ``(G) amounts paid directly or indirectly in
                    rebates, fees, or any other type of remuneration to
                    brokers, consultants, advisors, or any other individual
                    or firm who referred the group health plan's or health
                    insurance issuer's business to the pharmacy benefit
                    manager.
                ``(2) Privacy requirements.--Health insurance issuers
            offering group health insurance coverage and entities providing
            pharmacy benefits management services on behalf of a group
            health plan shall provide information under paragraph (1) in a
            manner consistent with the privacy, security, and breach
            notification regulations promulgated under section 264(c) of
            the Health Insurance Portability and Accountability Act of
            1996, and shall restrict the use and disclosure of such
            information according to such privacy regulations.
                ``(3) Disclosure and redisclosure.--
                        ``(A) Limitation to business associates.--A group
                    health plan receiving a report under paragraph (1) may
                    disclose such information only to business associates
                    of such plan as defined in section 160.103 of title 45,
                    Code of Federal Regulations (or successor regulations).
                        ``(B) Clarification regarding public disclosure of
                    information.--Nothing in this section prevents a health
                    insurance issuer offering group health insurance
                    coverage or an entity providing pharmacy benefits
                    management services on behalf of a group health plan
                    from placing reasonable restrictions on the public
                    disclosure of the information contained in a report
                    described in paragraph (1), except that such issuer or
                    entity may not restrict disclosure of such report to
                    the Department of Health and Human Services, the
                    Department of Labor, or the Department of the Treasury.
                        ``(C) Limited form of report.--The Secretary shall
                    define through rulemaking a limited form of the report
                    under paragraph (1) required of plan sponsors who are
                    drug manufacturers, drug wholesalers, or other direct
                    participants in the drug supply chain, in order to
                    prevent anti-competitive behavior.
                ``(4) Report to gao.--A health insurance issuer offering
            group health insurance coverage or an entity providing pharmacy
            benefits management services on behalf of a group health plan
            shall submit to the Comptroller General of the United States
            each of the first 4 reports submitted to a plan sponsor under
            paragraph (1) with respect to such coverage or plan, and other
            such reports as requested, in accordance with the privacy
            requirements under paragraph (2) and the disclosure and
            redisclosure standards under paragraph (3), and such other
            information that the Comptroller General determines necessary
            to carry out the study under section 30606(b) of An Act to
            provide for reconciliation pursuant to title II of S. Con. Res.
            14.
        ``(c) Enforcement.--
                ``(1) In general.--The Secretary, in consultation with the
            Secretary of Labor and the Secretary of the Treasury, shall
            enforce this section.
                ``(2) Failure to provide timely information.--A health
            insurance issuer or an entity providing pharmacy benefit
            management services that violates subsection (a) or fails to
            provide information required under subsection (b), or a drug
            manufacturer that fails to provide information under subsection
            (b)(1)(A) in a timely manner, shall be subject to a civil
            monetary penalty in the amount of $10,000 for each day during
            which such violation continues or such information is not
            disclosed or reported.
                ``(3) False information.--A health insurance issuer, entity
            providing pharmacy benefit management services, or drug
            manufacturer that knowingly provides false information under
            this section shall be subject to a civil money penalty in an
            amount not to exceed $100,000 for each item of false
            information. Such civil money penalty shall be in addition to
            other penalties as may be prescribed by law.
                ``(4) Procedure.--The provisions of section 1128A of the
            Social Security Act, other than subsection (a) and (b) and the
            first sentence of subsection (c)(1) of such section shall apply
            to civil monetary penalties under this subsection in the same
            manner as such provisions apply to a penalty or proceeding
            under section 1128A of the Social Security Act.
                ``(5) Waivers.--The Secretary may waive penalties under
            paragraph (2), or extend the period of time for compliance with
            a requirement of this section, for an entity in violation of
            this section that has made a good-faith effort to comply with
            this section.
        ``(d) Rule of Construction.--Nothing in this section shall be
    construed to permit a health insurance issuer, group health plan, or
    other entity to restrict disclosure to, or otherwise limit the access
    of, the Department of Health and Human Services to a report described
    in subsection (b)(1) or information related to compliance with
    subsection (a) by such issuer, plan, or entity.
        ``(e) Definition.--In this section, the term `wholesale acquisition
    cost' has the meaning given such term in section 1847A(c)(6)(B) of the
    Social Security Act.''; and
                (2) in section 2723 (42 U.S.C. 300gg-22)--
                        (A) in subsection (a)--
                                (i) in paragraph (1), by inserting ``(other
                            than subsections (a) and (b) of section 2799A-
                            12)'' after ``part D''; and
                                (ii) in paragraph (2), by inserting
                            ``(other than subsections (a) and (b) of
                            section 2799A-12)'' after ``part D'';
                        (B) in subsection (b)--
                                (i) in paragraph (1), by inserting ``(other
                            than subsections (a) and (b) of section 2799A-
                            12)'' after ``part D'';
                                (ii) in paragraph (2)(A), by inserting
                            ``(other than subsections (a) and (b) of
                            section 2799A-12)'' after ``part D''; and
                                (iii) in paragraph (2)(C)(ii), by inserting
                            ``(other than subsections (a) and (b) of
                            section 2799A-12)'' after ``part D''.
        (b) GAO Study.--
                (1) In general.--Not later than 3 years after the date of
            enactment of this Act, the Comptroller General of the United
            States shall report to Congress on--
                        (A) pharmacy networks of group health plans, health
                    insurance issuers, and entities providing pharmacy
                    benefit management services under such group health
                    plan or group or individual health insurance coverage,
                    including networks that have pharmacies that are under
                    common ownership (in whole or part) with group health
                    plans, health insurance issuers, or entities providing
                    pharmacy benefit management services or pharmacy
                    benefit administrative services under group health plan
                    or group or individual health insurance coverage;
                        (B) as it relates to pharmacy networks that include
                    pharmacies under common ownership described in
                    subparagraph (A)--
                                (i) whether such networks are designed to
                            encourage enrollees of a plan or coverage to
                            use such pharmacies over other network
                            pharmacies for specific services or drugs, and
                            if so, the reasons the networks give for
                            encouraging use of such pharmacies; and
                                (ii) whether such pharmacies are used by
                            enrollees disproportionately more in the
                            aggregate or for specific services or drugs
                            compared to other network pharmacies;
                        (C) whether group health plans and health insurance
                    issuers offering group or individual health insurance
                    coverage have options to elect different network
                    pricing arrangements in the marketplace with entities
                    that provide pharmacy benefit management services, the
                    prevalence of electing such different network pricing
                    arrangements;
                        (D) pharmacy network design parameters that
                    encourage enrollees in the plan or coverage to fill
                    prescriptions at mail order, specialty, or retail
                    pharmacies that are wholly or partially-owned by that
                    issuer or entity; and
                        (E) the degree to which mail order, specialty, or
                    retail pharmacies that dispense prescription drugs to
                    an enrollee in a group health plan or health insurance
                    coverage that are under common ownership (in whole or
                    part) with group health plans, health insurance
                    issuers, or entities providing pharmacy benefit
                    management services or pharmacy benefit administrative
                    services under group health plan or group or individual
                    health insurance coverage receive reimbursement that is
                    greater than the median price charged to the group
                    health plan or health insurance issuer when the same
                    drug is dispensed to enrollees in the plan or coverage
                    by other pharmacies included in the pharmacy network of
                    that plan, issuer, or entity that are not wholly or
                    partially owned by the health insurance issuer or
                    entity providing pharmacy benefit management services.
                (2) Requirement.--The Comptroller General of the United
            States shall ensure that the report under paragraph (1) does
            not contain information that would allow a reader to identify a
            specific plan or entity providing pharmacy benefits management
            services or otherwise contain commercial or financial
            information that is privileged or confidential.
                (3) Definitions.--In this subsection, the terms ``group
            health plan'', ``health insurance coverage'', and ``health
            insurance issuer'' have the meanings given such terms in
            section 2791 of the Public Health Service Act (42 U.S.C. 300gg-
            91).

    SEC. 30607. FUNDING TO SUPPORT STATE APPLICATIONS FOR SECTION 1332
                  WAIVERS AND ADMINISTRATION.

        Section 1332 of the Patient Protection and Affordable Care Act (42
    U.S.C. 18052) is amended by adding at the end the following:
        ``(f) Administration and Planning Grants.--
                ``(1) Appropriation.--In addition to any other amounts made
            available, there is appropriated to the Secretary of Health and
            Human Services for fiscal year 2022, out of any amounts in the
            Treasury not otherwise appropriated, $50,000,000, to remain
            available until expended, for purposes of implementing the
            grant program under paragraph (2) and awarding grants under
            such paragraph.
                ``(2) Grants.--From the amount appropriated under paragraph
            (1), the Secretary of Health and Human Services shall award
            grants to States for purposes of developing a new waiver
            application, preparing an application for a waiver extension or
            amendment, or implementing a State plan under this section. The
            amount of a grant awarded to a State under this subsection
            shall remain available until expended.
                ``(3) Limitation.--Each grant awarded to a State under this
            subsection shall be in an amount not to exceed $5,000,000.''.

    SEC. 30608. ADJUSTMENTS TO UNCOMPENSATED CARE POOLS AND
                  DISPROPORTIONATE SHARE HOSPITAL PAYMENTS.

        (a) Adjustments to Uncompensated Care Pools.--Section 1903 of the
    Social Security Act (42 U.S.C. 1396b) is amended by adding at the end
    the following new subsection:
        ``(cc) Excluding Expenditures for Expansion Population From
    Assistance Under Waivers Relating to Uncompensated Care.--With respect
    to a State with a State plan (or waiver of such plan) that does not
    provide, with respect to a fiscal year (beginning with fiscal year
    2023), to all individuals described in section 1902(a)(10)(A)(i)(VIII)
    benchmark coverage described in section 1937(b)(1) or benchmark
    equivalent coverage described in section 1937(b)(2), in the case of any
    experimental, pilot, or demonstration project undertaken under section
    1115, with respect to such State and fiscal year, that provides for
    Federal financial participation with respect to expenditures for
    payments to providers for otherwise uncompensated care that is
    furnished to low-income individuals, uninsured individuals, or
    underinsured individuals, notwithstanding any waiver authority
    available under such section, such project shall exclude from Federal
    financial participation any expenditures for care that is furnished
    with respect to such fiscal year to individuals described in section
    1902(a)(10)(A)(i)(VIII).''.
        (b) Adjustments to Disproportionate Share Hospital Payments.--
                (1) In general.--Section 1923(f) of the Social Security Act
            (42 U.S.C.1396r-4(f)) is amended--
                        (A) in paragraph (3)(A), by striking ``paragraphs
                    (6), (7), and (8)'' and inserting ``paragraphs (6),
                    (7), (8), and (10)'';
                        (B) in paragraph (6)(A)(vi), by inserting ``(except
                    paragraph (10))'' before ``, any other provision of
                    law'';
                        (C) in paragraph (7)(A)(i), by inserting ``without
                    regard to paragraph (10),'' before ``the Secretary'';
                    and
                        (D) by adding at the end the following new
                    paragraph:
                ``(10) State dsh allotments for non-expansion states
            beginning with fiscal year 2023.--
                        ``(A) In general.--For fiscal year 2023 and each
                    subsequent fiscal year--
                                ``(i) in the case of a State with a State
                            plan (or waiver of such plan) that, with
                            respect to such fiscal year, does not provide
                            to all individuals described in section
                            1902(a)(10)(A)(i)(VIII) benchmark coverage
                            described in section 1937(b)(1) or benchmark
                            equivalent coverage described in section
                            1937(b)(2), the Secretary shall reduce the DSH
                            allotment to the State for such fiscal year in
                            the amount equal to 12.5 percent of the DSH
                            allotment that would (after the application of
                            paragraph (6), and without the application of
                            paragraphs (7), (8), or this paragraph) be
                            determined under this subsection for the State
                            for such fiscal year;
                                ``(ii) in the case of a State with a State
                            plan (or waiver of such plan) that, with
                            respect to such fiscal year, initially provides
                            to all individuals described in section
                            1902(a)(10)(A)(i)(VIII) benchmark coverage
                            described in 1937(b)(1) or benchmark equivalent
                            coverage described in section 1937(b)(2), but
                            during such fiscal year stops providing to any
                            such individual such benchmark or benchmark
                            equivalent coverage, the Secretary shall reduce
                            the DSH allotment to the State for such fiscal
                            year in the amount equal to the product of--
                                        ``(I) 12.5 percent of the DSH
                                    allotment that would (after the
                                    application of paragraph (6), and
                                    without the application of paragraphs
                                    (7), (8), or this paragraph) be
                                    determined under this subsection for
                                    the State for such fiscal year; and
                                        ``(II) expressed as a percentage,
                                    the number of days of such fiscal year
                                    during which such State plan (or waiver
                                    of such plan), with respect to such
                                    fiscal year, did not provide to such
                                    individuals such benchmark or benchmark
                                    equivalent coverage; or
                                ``(iii) in the case of a State with a State
                            plan (or waiver of such plan) that, with
                            respect to such fiscal year, either--
                                        ``(I) initially does not provide to
                                    all individuals described in section
                                    1902(a)(10)(A)(i)(VIII) benchmark
                                    coverage described in 1937(b)(1) or
                                    benchmark equivalent coverage described
                                    in section 1937(b)(2), but during the
                                    fiscal year establishes a State plan
                                    (or waiver of such plan) that provides,
                                    for the remainder of the fiscal year,
                                    all such individuals such benchmark or
                                    benchmark equivalent coverage; or
                                        ``(II) did not provide to all such
                                    individuals such benchmark or benchmark
                                    equivalent coverage during the fiscal
                                    year preceding such fiscal year
                                    described in the matter preceding
                                    subclause (I), but on the first day of
                                    such fiscal year establishes a State
                                    plan (or waiver of such plan) that
                                    provides, for the entirety of such
                                    fiscal year, all such individuals such
                                    benchmark or benchmark equivalent
                                    coverage;
                            the DSH allotment for such State for such
                            fiscal year is equal to the DSH allotment under
                            this subsection (without application of this
                            paragraph) for the State for the entirety of
                            such fiscal year.
                        ``(B) Calculation of dsh allotments after expansion
                    period.--The DSH allotment for a State for fiscal years
                    after which a State provides under a State plan (or
                    waiver of such plan) to all individuals described in
                    section 1902(a)(10)(A)(i)(VIII) benchmark coverage
                    described in section 1937(b)(1) or benchmark equivalent
                    coverage described in section 1937(b)(2) and, for which
                    the State continues to provide under the State plan (or
                    waiver of such plan) such benchmark or benchmark
                    equivalent coverage to such individuals, without the
                    providing of such benchmark or benchmark equivalent
                    coverage being stopped during a fiscal year (as
                    described in the matter preceding subclause (I) of
                    subparagraph (A)(ii)), shall be calculated under
                    paragraph (3) without regard to this paragraph.''.
                (2) Technical amendment.--Section 1923(f)(7)(A)(i)(II) of
            the Social Security Act (42 U.S.C.1396r-4(f)(7)(A)(i)(II)) is
            amended by adding at period at the end.

    SEC. 30609. FURTHER INCREASE IN FMAP FOR MEDICAL ASSISTANCE FOR NEWLY
                  ELIGIBLE MANDATORY INDIVIDUALS.

        Section 1905(y)(1) of the Social Security Act (42 U.S.C.
    1396d(y)(1)) is amended--
                (1) in subparagraph (D), by striking at the end ``and'';
                (2) in subparagraph (E), by striking ``2020 and each year
            thereafter.'' and inserting ``2020, 2021, and 2022; and''; and
                (3) by adding at the end the following new subparagraphs:
                        ``(F) 93 percent for calendar quarters in 2023,
                    2024, and 2025; and
                        ``(G) 90 percent for calendar quarters in 2026 and
                    each year thereafter.''.

                              Subtitle F--Medicaid

    PART 1--INVESTMENTS IN HOME AND COMMUNITY-BASED SERVICES AND LONG-TERM
                           CARE QUALITY AND WORKFORCE

    SEC. 30711. HCBS IMPROVEMENT PLANNING GRANTS.

        (a) Funding.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated to the Secretary for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated, $130,000,000, to remain available until expended,
            for carrying out this section.
                (2) Technical assistance and guidance.--In addition to
            amounts otherwise available, there is appropriated to the
            Secretary for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $5,000,000, to remain
            available until expended, for purposes of issuing guidance and
            providing technical assistance to States intending to apply
            for, or which are awarded, a planning grant under this section,
            and for other administrative expenses related to awarding
            planning grants under this section.
        (b) Award and Use of Grants.--
                (1) Deadline for award of grants.--From the amount
            appropriated under subsection (a)(1), the Secretary, not later
            than 12 months after the date of enactment of this Act, shall
            solicit State requests for HCBS improvement planning grants and
            award such grants to all States that meet such requirements as
            determined by the Secretary.
                (2) Use of funds.--Subject to paragraph (3), a State
            awarded a planning grant under this section shall use the grant
            to carry out planning activities for purposes of developing and
            submitting to the Secretary an HCBS improvement plan for the
            State that meets the requirements of subsections (c) and (d). A
            State may use planning grant funds to support activities
            related to the implementation of the HCBS improvement plan for
            the State, collect and report information described in
            subsection (c), identify areas for improvement to the service
            delivery systems for home and community-based services, carry
            out activities related to evaluating payment rates for home and
            community-based services and identifying improvements to update
            the rate setting process, and make related infrastructure
            investments (such as case management or other information
            technology systems).
                (3) Limitation on use of funds.--None of the funds awarded
            to a State under this section may be used by a State as the
            source of the non-Federal share of expenditures under the State
            plan (or waiver of such plan).
        (c) HCBS Improvement Plan Requirements.--In order to meet the
    requirements of this subsection, an HCBS improvement plan developed
    using funds awarded to a State under this section shall include, with
    respect to the State and subject to subsection (d), the following:
                (1) Existing medicaid hcbs landscape.--
                        (A) Eligibility and benefits.--A description of the
                    existing standards, pathways, and methodologies for
                    eligibility for home and community-based services
                    pursuant to the State plan (or waiver of such plan),
                    including limits on assets and income, the home and
                    community-based services available under the State
                    Medicaid program and the types of settings in which
                    they may be provided, and utilization management
                    standards for such services.
                        (B) Access.--
                                (i) Barriers.--A description of the
                            barriers to accessing home and community-based
                            services in the State identified by Medicaid
                            eligible individuals, the families of such
                            individuals, and direct care workers and home
                            care agencies, or other similar organizations.
                                (ii) Availability; unmet need.--A summary,
                            in accordance with guidance issued by the
                            Secretary and as able to be practicably
                            determined by the State, of the extent to which
                            home and community-based services are available
                            to all individuals in the State who would be
                            eligible for such services under the State
                            Medicaid program (including individuals who are
                            on a waiting list for such services).
                        (C) Utilization.--An assessment of the utilization
                    of home and community-based services in the State
                    (including the number of individuals receiving such
                    services) during such period specified by the
                    Secretary.
                        (D) Service delivery structures and supports.--A
                    description of the service delivery structures for
                    providing home and community-based services in the
                    State.
                        (E) Workforce.--A description of the direct care
                    workforce, including estimates of the number of full-
                    and part-time direct care workers, the average and
                    range of direct care worker wages, the benefits
                    provided to direct care workers, and the turnover and
                    vacancy rates of direct care worker positions.
                        (F) Payment rates.--
                                (i) In general.--A description of the
                            payment rates for home and community-based
                            services, including, to the extent applicable,
                            how payments for such services are factored
                            into the development of managed care capitation
                            rates, when the State last updated payment
                            rates for home and community-based services,
                            and an estimate of the portion of the payment
                            rate that goes toward direct care worker
                            compensation.
                                (ii) Assessment.--An assessment of the
                            relationship between payment rates for such
                            services and workforce shortages, average
                            beneficiary wait times for such services, and
                            provider-to-beneficiary ratios in the
                            geographic region.
                        (G) Quality.--A description of how the quality of
                    home and community-based services is measured and
                    monitored.
                        (H) Long-term services and supports provided in
                    institutional settings.--A description of the number of
                    individuals enrolled in the State Medicaid program in a
                    year who receive items and services furnished by an
                    institution for greater than 30 days in an
                    institutional setting.
                        (I) HCBS share of overall medicaid ltss spending.--
                    For the most recent State fiscal year for which
                    complete data is available, the percentage of
                    expenditures made by the State under the State Medicaid
                    program for long-term services and supports that are
                    for home and community-based services.
                        (J) Demographic data.--To the extent available and
                    as applicable with respect to the information required
                    under subparagraphs (B), (C), and (H), demographic data
                    for such information, disaggregated by age groups,
                    primary disability, income brackets, gender, race,
                    ethnicity, geography, primary language, and type of
                    service setting.
                (2) Goals for hcbs improvements.--A description of how the
            State will do the following:
                        (A) Conduct the activities required under
                    subsection (jj) of section 1905 of the Social Security
                    Act (as added under section 30712).
                        (B) Reduce barriers to and disparities in access or
                    utilization of home and community-based services in the
                    State.
                        (C) Monitor and report on access to home and
                    community-based services under the State Medicaid
                    program, disparities in access to such services, and
                    the utilization of such services.
                        (D) Monitor and report the amount of State Medicaid
                    expenditures for home and community-based services
                    under the State Medicaid program as a proportion of the
                    total amount of State expenditures under the State
                    Medicaid program for long-term services and supports.
                        (E) Monitor and report on wages, benefits, and
                    vacancy and turnover rates for direct care workers.
                        (F) Assess and monitor the sufficiency of payment
                    rates under the State Medicaid program, in a manner
                    specified by the Secretary, for the specific types of
                    home and community-based services available under such
                    program for purposes of supporting direct care worker
                    recruitment and retention and ensuring the availability
                    of home and community-based services.
                        (G) Coordinate implementation of the HCBS
                    improvement plan among the State Medicaid agency and
                    State health and human services agencies serving
                    individuals with disabilities and the elderly.
        (d) Development and Approval Requirements.--
                (1) Development requirements.--In order to meet the
            requirements of this subsection, a State awarded a planning
            grant under this section shall develop an HCBS improvement plan
            for the State through a public notice and comment process that
            includes consultation with Medicaid eligible individuals who
            are recipients of home and community-based services, family
            caregivers of such recipients, providers, health plans, direct
            care workers, chosen representatives of direct care workers,
            and aging, disability, and workforce advocates.
                (2) Authority to adjust certain plan content
            requirements.--The Secretary may modify the requirements for
            any of the information specified in subsection (c)(1) if a
            State requests a modification and demonstrates to the
            satisfaction of the Secretary that it is impracticable for the
            State to collect and submit the information.
                (3) Submission and approval.--Not later than 24 months
            after the date on which a State is awarded a planning grant
            under this section, the State shall submit an HCBS improvement
            plan for approval by the Secretary, along with assurances by
            the State that the State will implement the plan in accordance
            with the requirements of the HCBS Improvement Program
            established under subsection (jj) of section 1905 of the Social
            Security Act (42 U.S.C. 1396d) (as added by section 30712). The
            Secretary shall approve and make publicly available the HCBS
            improvement plan for a State after the plan and such assurances
            are submitted to the Secretary for approval and the Secretary
            determines the plan meets the requirements of subsection (c). A
            State may amend its HCBS improvement plan, subject to the
            approval of the Secretary that the plan as so amended meets the
            requirements of subsection (c). The Secretary may withhold or
            recoup funds provided under this section to a State, if the
            State fails to comply with the requirements of this section.
        (e) Definitions.--In the part:
                (1) Direct care worker.--The term ``direct care worker''
            means, with respect to a State, any of the following
            individuals who are paid to provide directly to Medicaid
            eligible individuals home and community-based services
            available under the State Medicaid program:
                        (A) A registered nurse, licensed practical nurse,
                    nurse practitioner, or clinical nurse specialist, or a
                    licensed nursing assistant who provides such services
                    under the supervision of a registered nurse, licensed
                    practical nurse, nurse practitioner, or clinical nurse
                    specialist.
                        (B) A direct support professional.
                        (C) A personal care attendant.
                        (D) A home health aide.
                        (E) Any other paid health care professional or
                    worker determined to be appropriate by the State and
                    approved by the Secretary.
                (2) HCBS program improvement state.--The term ``HCBS
            program improvement State'' means a State that is awarded a
            planning grant under subsection (b) and has an HCBS improvement
            plan approved by the Secretary under subsection (d)(3).
                (3) Health plan.--The term ``health plan'' means any of the
            following entities that provide or arrange for home and
            community-based services for Medicaid eligible individuals who
            are enrolled with the entities under a contract with a State:
                        (A) A medicaid managed care organization, as
                    defined in section 1903(m)(1)(A) of the Social Security
                    Act (42 U.S.C. 1396b(m)(1)(A)).
                        (B) A prepaid inpatient health plan or prepaid
                    ambulatory health plan, as defined in section 438.2 of
                    title 42, Code of Federal Regulations (or any successor
                    regulation).
                (4) Home and community-based services.--The term ``home and
            community-based services'' means any of the following (whether
            provided on a fee-for-service, risk, or other basis):
                        (A) Home health care services authorized under
                    paragraph (7) of section 1905(a) of the Social Security
                    Act (42 U.S.C. 1396d(a)).
                        (B) Private duty nursing services authorized under
                    paragraph (8) of such section, when such services are
                    provided in a Medicaid eligible individual's home.
                        (C) Personal care services authorized under
                    paragraph (24) of such section.
                        (D) PACE services authorized under paragraph (26)
                    of such section.
                        (E) Home and community-based services authorized
                    under subsections (b), (c), (i), (j), and (k) of
                    section 1915 of such Act (42 U.S.C. 1396n), authorized
                    under a waiver under section 1115 of such Act (42
                    U.S.C. 1315), or provided through coverage authorized
                    under section 1937 of such Act (42 U.S.C. 1396u-7).
                        (F) Case management services authorized under
                    section 1905(a)(19) of the Social Security Act (42
                    U.S.C. 1396d(a)(19)) and section 1915(g) of such Act
                    (42 U.S.C. 1396n(g)).
                        (G) Rehabilitative services, including those
                    related to behavioral health, described in section
                    1905(a)(13) of such Act (42 U.S.C. 1396d(a)(13)).
                        (H) Such other services specified by the Secretary.
                (5) Institutional setting.--The term ``institutional
            setting'' means--
                        (A) a skilled nursing facility (as defined in
                    section 1819(a) of the Social Security Act (42 U.S.C.
                    1395i-3(a)));
                        (B) a nursing facility (as defined in section
                    1919(a) of such Act (42 U.S.C. 1396r(a)));
                        (C) a long-term care hospital (as described in
                    section 1886(d)(1)(B)(iv) of such Act (42 U.S.C.
                    1395ww(d)(1)(B)(iv)));
                        (D) a facility described in section 1905(d) of such
                    Act (42 U.S.C. 1396d(d)));
                        (E) an institution which is a psychiatric hospital
                    (as defined in section 1861(f) of such Act (42 U.S.C.
                    1395x(f))) or that provides inpatient psychiatric
                    services in a residential setting specified by the
                    Secretary; and
                        (F) an institution described in section 1905(i) of
                    such Act (42 U.S.C. 1396d(i)).
                (6) Medicaid eligible individual.--The term ``Medicaid
            eligible individual'' means an individual who is eligible for
            and receiving medical assistance under a State Medicaid plan or
            a waiver of such plan. Such term includes an individual who is
            on a waiting list and who would become eligible for medical
            assistance and enrolled under a State Medicaid plan, or waiver
            of such plan, upon receipt of home and community-based
            services.
                (7) State medicaid program.--The term ``State Medicaid
            program'' means, with respect to a State, the State program
            under title XIX of the Social Security Act (42 U.S.C. 1396
            through 1396w-6) (including any waiver or demonstration under
            such title or under section 1115 of such Act (42 U.S.C. 1315)
            relating to such title).
                (8) Secretary.--The term ``Secretary'' means the Secretary
            of Health and Human Services.
                (9) State.--The term ``State'' means each of the 50 States,
            the District of Columbia, Puerto Rico, the Virgin Islands,
            Guam, the Northern Mariana Islands, and American Samoa.

    SEC. 30712. HCBS IMPROVEMENT PROGRAM.

        (a) Increased FMAP for HCBS Program Improvement States.--Section
    1905 of the Social Security Act (42 U.S.C. 1396d) is amended--
                (1) in subsection (b), by striking ``and (ii)'' and
            inserting ``(ii), and (jj)''; and
                (2) by adding at the end the following new subsection:
        ``(jj) Additional Support for HCBS Program Improvement States.--
                ``(1) In general.--
                        ``(A) Additional support.--Subject to paragraph
                    (5), in the case of a State that is an HCBS program
                    improvement State, for each fiscal quarter that begins
                    on or after the first date on which the State is an
                    HCBS program improvement State--
                                ``(i) and for which the State meets the
                            requirements described in paragraphs (2) and
                            (4), notwithstanding subsection (b) or (ff),
                            subject to subparagraph (B), with respect to
                            amounts expended during the quarter by such
                            State for medical assistance for home and
                            community-based services, the Federal medical
                            assistance percentage for such State and
                            quarter (as determined for the State under
                            subsection (b) and, if applicable, increased
                            under subsection (y), (z), (aa), or (ii),
                            section 6008(a) of the Families First
                            Coronavirus Response Act), or section
                            1915(k)(2) shall be increased by 6 percentage
                            points; and
                                ``(ii) with respect to the State meeting
                            the requirements described in paragraphs (2)
                            and (4) and with respect to amounts expended
                            during the quarter and before October 1, 2031,
                            for administrative costs for expanding and
                            enhancing home and community-based services,
                            including for enhancing Medicaid data and
                            technology infrastructure, modifying rate
                            setting processes, adopting or improving
                            training programs for direct care workers and
                            family caregivers, home and community-based
                            services ombudsman office activities (as
                            reimbursable under section 1903(a)(7)),
                            developing processes to identify direct care
                            workers and assign such workers unique
                            identifiers (as so reimbursable), and adopting,
                            carrying out, or enhancing programs that
                            register direct care workers or connect
                            beneficiaries to direct care workers, the per
                            centum specified in sections 1903(a)(7) and
                            1903(a)(3) shall be increased to 80 percent.
                    In no case may the application of clause (i) result in
                    the Federal medical assistance percentage determined
                    for a State being more than 95 percent with respect to
                    such expenditures. In no case shall the application of
                    clause (ii) result in a reduction to the per centum
                    otherwise specified without application of such clause.
                    Any increase pursuant to clause (ii) shall be available
                    to a State before the State meets the requirements of
                    paragraphs (2) and (4).
                        ``(B) Additional hcbs improvement efforts.--Subject
                    to paragraph (5), in addition to the increase to the
                    Federal medical assistance percentage under
                    subparagraph (A)(i) for amounts expended during a
                    quarter for medical assistance for home and community-
                    based services by an HCBS program improvement State
                    that meets the requirements of paragraphs (2) and (4)
                    for the quarter, the Federal medical assistance
                    percentage for amounts expended by the State during the
                    quarter for medical assistance for home and community-
                    based services shall be further increased by 2
                    percentage points (but not to exceed 95 percent) during
                    the first 6 fiscal quarters throughout which the State
                    has implemented and has in effect a program that meets
                    the requirements of paragraph (3).
                        ``(C) Nonapplication of territorial funding caps.--
                    Any payment made to Puerto Rico, the Virgin Islands,
                    Guam, the Northern Mariana Islands, or American Samoa
                    for expenditures that are subject to an increase in the
                    Federal medical assistance percentage under
                    subparagraph (A)(i) or (B), or an increase in an
                    applicable Federal matching percentage under
                    subparagraph (A)(ii), shall not be taken into account
                    for purposes of applying payment limits under
                    subsections (f) and (g) of section 1108.
                        ``(D) Nonapplication to chip efmap.--Any increase
                    described in subparagraph (A) (or payment made for
                    expenditures on medical assistance that are subject to
                    such increase) shall not be taken into account in
                    calculating the enhanced FMAP of a State under section
                    2105.
                ``(2) Requirements.--Subject to the last sentence of
            paragraph (1)(A), as conditions for receipt of the increase
            under paragraph (1) to the Federal medical assistance
            percentage determined for a State, with respect to a fiscal
            year quarter, the State shall meet each of the following
            requirements:
                        ``(A) Nonsupplantation.--The State uses the Federal
                    funds attributable to the increase in the Federal
                    medical assistance percentage for amounts expended
                    during a quarter for medical assistance for home and
                    community-based services under paragraph (1)(A) and
                    paragraph (1)(B) (if applicable) to supplement, and not
                    supplant, the level of State funds expended for home
                    and community-based services for eligible individuals
                    through programs in effect as of the date the State is
                    awarded a planning grant under section 30711 of the Act
                    titled `An Act to provide for reconciliation pursuant
                    to title II of S. Con. Res. 14'. In applying this
                    subparagraph, the Secretary shall provide that a State
                    shall have a 3-year period, as specified by the
                    Secretary, to spend any accumulated unspent State funds
                    attributable to the increase described in clause (i) in
                    the Federal medical assistance percentage.
                        ``(B) Maintenance of effort.--
                                ``(i) In general.--The State does not--
                                        ``(I) reduce the amount, duration,
                                    or scope of home and community-based
                                    services available under the State plan
                                    (or waiver of such plan) relative to
                                    the home and community-based services
                                    available under the plan or a waiver of
                                    such plan as of the date on which the
                                    State was awarded a planning grant
                                    under section 30711 of the Act titled
                                    `An Act to provide for reconciliation
                                    pursuant to title II of S. Con. Res.
                                    14';
                                        ``(II) reduce payment rates for
                                    home and community-based services lower
                                    than such rates that were in place as
                                    of the date described in subclause (I),
                                    including, to the extent applicable,
                                    assumed payment rates for such services
                                    that are included in managed care
                                    capitation rates as such rates are
                                    being prospectively built; or
                                        ``(III) except to the extent
                                    permitted under clause (ii), adopt more
                                    restrictive standards, methodologies,
                                    or procedures for determining
                                    eligibility for or the scope of medical
                                    assistance of home and community-based
                                    services, including with respect to
                                    cost-sharing, than the standards,
                                    methodologies, or procedures applicable
                                    as of the date described in subclause
                                    (I).
                                ``(ii) Conditions for flexibility.--A State
                            may make modifications that would otherwise
                            violate the maintenance of effort described in
                            clause (i) if the State demonstrates to the
                            satisfaction of the Secretary that such
                            modifications shall not result in--
                                        ``(I) home and community-based
                                    services that are less comprehensive or
                                    lower in amount, duration, or scope;
                                        ``(II) fewer individuals (overall
                                    and within particular eligibility
                                    groups) receiving home and community-
                                    based services, the calculation of
                                    which may be adjusted for demographic
                                    changes since the date described in
                                    clause (i)(I); or
                                        ``(III) increased cost-sharing
                                    (other than resulting from the rate of
                                    inflation) for home and community-based
                                    services.
                        ``(C) Access to services.--Not later than an
                    implementation date as specified by the Secretary
                    (which may vary for each of the following clauses)
                    after the first day of the first fiscal quarter for
                    which a State receives an increase to the Federal
                    medical assistance percentage or other applicable
                    Federal matching percentage under paragraph (1), the
                    State does all of the following to improve access to
                    services:
                                ``(i) Reduce access barriers and
                            disparities in access or utilization of home
                            and community-based services, as described in
                            the State HCBS improvement plan.
                                ``(ii) Provides coverage of personal care
                            services authorized under subsection (a)(24)
                            for all individuals eligible for and enrolled
                            in medical assistance in the State.
                                ``(iii) Provides for navigation of home and
                            community-based services through `no wrong
                            door' programs, provides expedited eligibility
                            for home and community-based services, and
                            improves home and community-based services
                            counseling and education programs.
                                ``(iv) Expands access to behavioral health
                            services furnished in home and community-based
                            settings.
                                ``(v) Improves coordination of home and
                            community-based services with employment,
                            housing, and transportation supports.
                                ``(vi) Provides supports to family
                            caregivers.
                                ``(vii) Newly provides coverage under, or
                            expands existing eligibility criteria for, 1 or
                            more of the eligibility categories authorized
                            under subclause (XIII), (XV), or (XVI) of
                            section 1902(a)(10)(A)(ii).
                        ``(D) Workforce.--
                                ``(i) In general.--The State strengthens
                            and expands the direct care workforce that
                            provides home and community-based services by--
                                        ``(I) adopting processes to ensure
                                    that payment rates for home and
                                    community-based services are sufficient
                                    (as defined by the Secretary) to ensure
                                    that care and services are available to
                                    the extent described in the State HCBS
                                    improvement plan; and
                                        ``(II) updating qualification
                                    standards as appropriate, and
                                    developing and adopting training
                                    opportunities for direct care workers
                                    and family caregivers, at such times as
                                    the Secretary shall prescribe.
                                ``(ii) Payment rates.--In carrying out
                            clause (i)(I), the State shall--
                                        ``(I) update and, as appropriate,
                                    increase payment rates for home and
                                    community-based services to support
                                    recruitment and retention of the direct
                                    care workforce by not later than 2
                                    years after approval of the HCBS
                                    improvement plan and, at least every 3
                                    years thereafter, using, through
                                    existing or other processes to
                                    determine provider payment, a
                                    transparent process involving
                                    meaningful input from nongovernmental
                                    stakeholders; and
                                        ``(II) ensure that increases in the
                                    payment rates for home and community-
                                    based services--
                                                ``(aa) at a minimum, result
                                            in a proportionate increase to
                                            payments for direct care
                                            workers and in a manner that is
                                            determined with input from the
                                            stakeholders described in
                                            subclause (I); and
                                                ``(bb) are incorporated
                                            into provider payment rates for
                                            home and community-based
                                            services provided under this
                                            title by a health plan, under a
                                            contract and paid through
                                            capitation rates with the
                                            State.
                ``(3) Self-directed models for the delivery of services.--
            As conditions for receipt of the increase under paragraph
            (1)(B) to the Federal medical assistance percentage determined
            for a State, with respect to a fiscal year quarter, the State
            shall establish directly, or by contract with 1 or more
            entities, including an agency with choice or a similar service
            delivery model, a program for the performance of all of the
            following functions to facilitate beneficiary use of self-
            directed care in the case the State covers home and community-
            based services under authorities that permit self-direction:
                        ``(A) Registering qualified direct care workers and
                    assisting beneficiaries in finding direct care workers.
                        ``(B) Undertaking activities to recruit and train
                    independent providers to enable beneficiaries to direct
                    their own care, including by providing or coordinating
                    training for beneficiaries on self-directed care.
                        ``(C) Ensuring the safety of, and supporting the
                    quality of, care provided to beneficiaries.
                        ``(D) Facilitating coordination between State and
                    local agencies and direct care workers for matters of
                    public health, training opportunities, changes in
                    program requirements, workplace health and safety, or
                    related matters.
                        ``(E) Supporting beneficiary hiring, if selected by
                    the beneficiary, of independent providers of home and
                    community-based services, including by processing
                    applicable tax information, collecting and processing
                    timesheets, submitting claims and processing payments
                    to such providers.
                        ``(F) To the extent a State permits beneficiaries
                    to hire a family member or individual with whom they
                    have an existing relationship to provide home and
                    community-based services, providing support to
                    beneficiaries who wish to hire a caregiver who is a
                    family member or individual with whom they have an
                    existing relationship.
                        ``(G) Ensuring that the program under this
                    paragraph does not promote or deter the ability of
                    workers to form a labor organization or discriminate
                    against workers who may join or decline to join such an
                    organization.
                ``(4) Reporting and oversight.--As conditions for receipt
            of the increase under paragraph (1) to the Federal medical
            assistance percentage determined for a State, with respect to a
            fiscal year quarter, the State shall meet each of the following
            requirements:
                        ``(A) The State designates (by a date specified by
                    the Secretary) an HCBS ombudsman office (or a long-term
                    care ombudsman program office) that--
                                ``(i) operates independently from the State
                            Medicaid agency and health plans;
                                ``(ii) provides direct assistance to
                            recipients of home and community-based services
                            available under the State Medicaid program and
                            their families; and
                                ``(iii) identifies and reports systemic
                            problems to State officials, the public, and
                            the Secretary.
                        ``(B) Beginning with the last day of the 5th fiscal
                    quarter for which the state is an HCBS program
                    improvement State, and annually thereafter, the State
                    reports to the Secretary, in a manner the Secretary
                    shall prescribe, on the progress of implementation of
                    the activities described in subparagraphs (C) and (D)
                    of paragraph (2), paragraph (3) (if applicable), the
                    use of enhanced Federal funding provided under this
                    subsection, and progress with respect to home and
                    community-based services availability, utilization,
                    disparities in access and use of services, spending on
                    HCBS, and the status of the direct care workforce.
                ``(5) Benchmarks for demonstrating improvements.--An HCBS
            program improvement State shall cease to be eligible for an
            increase in the Federal medical assistance percentage under
            paragraph (1)(A)(i) or (1)(B) or an increase in an applicable
            Federal matching percentage under paragraph (1)(A)(ii) on or
            after the first date on which a State is an HCBS program
            improvement State if the State is found to be out of compliance
            with the requirements of this subsection and unless, at the end
            of the 29th fiscal quarter, the State demonstrates the
            following in the annual report required in paragraph (4) for
            such quarter:
                        ``(A) Increased availability (above a marginal
                    increase) of home and community-based services in the
                    State relative to such availability as reported in the
                    State HCBS improvement plan and adjusted for
                    demographic changes in the State since the submission
                    of such plan.
                        ``(B) With respect to the percentage of
                    expenditures made by the State for long-term services
                    and supports that are for home and community-based
                    services, in the case of an HCBS program improvement
                    State for which such percentage (as reported in the
                    State HCBS improvement plan) was--
                                ``(i) less than 50 percent, the State
                            demonstrates that the percentage of such
                            expenditures has increased to at least 50
                            percent since the plan was approved; and
                                ``(ii) at least 50 percent, the State
                            demonstrates that such percentage has not
                            decreased since the plan was approved.
                ``(6) Definitions.--In this subsection, the terms `State
            Medicaid plan', `direct care worker', `HCBS program improvement
            State', `health plan'; and `home and community-based services'
            have the meaning given those terms in section 30711(e) of the
            Act titled `An Act to provide for reconciliation pursuant to
            title II of S. Con. Res. 14'.''.

    SEC. 30713. FUNDING FOR FEDERAL ACTIVITIES RELATED TO MEDICAID HCBS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $40,000,000, to remain available until
    expended, to carry out section 30712 (including the amendments made by
    such section), including by issuing necessary guidance and technical
    assistance to States, conducting program integrity and oversight
    efforts, and preparing and submitting to the Committee on Energy and
    Commerce of the House of Representatives and the Committee on Finance
    of the Senate, beginning 5 years after the date of the enactment of
    this Act and every three years thereafter, a report describing the
    progress of the HCBS planning and improvement activities undertaken by
    States as applicable and as described in sections 30711 and 30712
    (including the amendments made by such sections), and describing the
    impact of such activities on access to care, including with respect to
    disparities in access and utilization, and the direct care workforce.

    SEC. 30714. FUNDING FOR HCBS QUALITY MEASUREMENT AND IMPROVEMENT.

        (a) Increased Federal Matching Rate for Adoption and Reporting of
    HCBS Quality Measures.--
                (1) In general.--Section 1903(a)(3) of the Social Security
            Act (42 U.S.C. 1396b(a)(3)) is amended--
                        (A) in subparagraph (F)(ii), by striking ``plus''
                    after the semicolon and inserting ``and''; and
                        (B) by inserting after subparagraph (F), the
                    following:
                        ``(G) 80 percent of so much of the sums expended
                    during such quarter as are attributable to the
                    reporting of information regarding the quality of home
                    and community-based services in accordance with
                    sections 1139A(a)(4)(B)(ii) and 1139B(b)(3)(C); and''.
                (2) Exemption from territories' payment limits.--Section
            1108(g)(4) of the Social Security Act is amended by adding at
            the end the following new subparagraph:
                        ``(C) Additional exemption relating to hcbs quality
                    reporting.--Payments under section 1903(a)(3)(G) shall
                    not be taken into account in applying payment limits
                    under subsections (f) and (g) of this subsection.''.
        (b) HCBS Quality Measures for Increase.--Title XI of the Social
    Security Act (42 U.S.C. 1301 through 1320e-3) is amended--
                (1) in section 1139A--
                        (A) in subsection (a)(4)(B)--
                                (i) by striking ``Beginning with the annual
                            State report on fiscal year 2024'' and
                            inserting the following:
                                ``(i) In general.--Subject to clause (ii),
                            beginning with the annual State report on
                            fiscal year 2024''; and
                                (ii) by adding at the end the following new
                            clause:
                                ``(ii) Reporting hcbs quality measures.--
                            With respect to reporting on information
                            regarding the quality of home and community-
                            based services provided to children under title
                            XIX or title XXI, beginning with the annual
                            State report required under subsection (c)(1)
                            for the first fiscal year that begins on or
                            after the date that is 2 years after the date
                            that the Secretary publishes the home and
                            community-based services quality measures
                            developed under subsection (b)(5)(B) the
                            Secretary shall require States to report such
                            information using the standardized format for
                            reporting information and procedures developed
                            under subparagraph (A) and using all such home
                            and community-based quality measures developed
                            under subsection (b)(5) (including any updates
                            or changes to such measures).''; and
                        (B) in subsection (b)(5)--
                                (i) by striking ``Beginning no later than
                            January 1, 2013'' and inserting the following:
                        ``(A) In general.--Beginning no later than January
                    1, 2013''; and
                                (ii) by adding at the end the following new
                            subparagraph:
                        ``(B) HCBS quality measures.--Beginning with the
                    first year that begins on the date that is 2 years
                    after the date of enactment of this subparagraph (or,
                    in the case of measures that require development and
                    testing prior to availability, not later than 4 years
                    after the date of enactment of this subparagraph), the
                    requirements of subparagraph (A) shall apply, and the
                    core measures described in subsection (a) (and any
                    updates or changes to such measures) shall include home
                    and community-based services quality measures developed
                    by the Secretary. The Secretary shall ensure that such
                    measures reflect the full array of home and community-
                    based services, and consult with nongovernmental
                    stakeholders with expertise in home and community-based
                    services (including recipients and providers of such
                    services).'';
                        (C) in subsection (b)(6)--
                                (i) by inserting ``or support services''
                            before ``that is capable of'';
                                (ii) by striking ``and ambulatory health
                            care settings'' and inserting ``, ambulatory
                            health care, and home and community-based
                            settings''; and
                                (iii) by inserting ``and home and
                            community-based'' before ``care system''; and
                        (D) in subsection (c)(1), in the matter preceding
                    subparagraph (A), by inserting ``, subject to
                    subsection (a)(4)(B)(ii),'' before ``annually report'';
                    and
                (2) in section 1139B--
                        (A) in subsection (b)--
                                (i) in paragraph (3), by adding at the end
                            the following new subparagraph:
                        ``(C) Mandatory reporting with respect to hcbs
                    quality measures.--Beginning with the State report
                    required under subsection (d)(1) for the first year
                    that begins on or after the date that is 2 years after
                    the date that the Secretary publishes the home and
                    community-based quality measures developed under
                    paragraph (5)(D), the Secretary shall require States to
                    report information, using the standardized format for
                    reporting information and procedures developed under
                    subparagraph (A), regarding the quality of home and
                    community-based services for Medicaid eligible adults
                    using all of the home and community-based services
                    quality measures included in the core set of adult
                    health quality measures under paragraph (5)(D), and any
                    updates or changes to such measures.''; and
                                (ii) in paragraph (5), by adding at the end
                            the following new subparagraph:
                        ``(D) HCBS quality measures.--
                                ``(i) Funding.--In addition to amounts
                            otherwise available, there is appropriated to
                            the Secretary, for fiscal year 2022, to be
                            available until expended, out of any money in
                            the Treasury not otherwise appropriated,
                            $22,000,000, for carrying out this
                            subparagraph.
                                ``(ii) Inclusion of hcbs quality
                            measures.--Beginning with respect to State
                            reports required under subsection (d)(1) for
                            the first year that begins on or after the date
                            that is 2 years after the date of enactment of
                            this subparagraph (or, in the case of measures
                            that require development and testing prior to
                            availability, not later than 4 years after the
                            date of enactment of this subparagraph) the
                            core set of adult health quality measures
                            maintained under this paragraph (and any
                            updates or changes to such measures) shall
                            include home and community-based services
                            quality measures developed in accordance with
                            this subparagraph.
                                ``(iii) Requirements.--
                                        ``(I) In general.--In developing,
                                    reviewing and updating the home and
                                    community-based services quality
                                    measures included in the core set of
                                    adult health quality measures
                                    maintained under this paragraph, the
                                    Secretary shall consult with
                                    nongovernmental stakeholders with
                                    expertise in home and community-based
                                    services (including recipients and
                                    providers of such services) and ensure
                                    such measures reflect the full array of
                                    home and community-based services and
                                    recipients of such services.
                                        ``(II) Definition.--For purposes of
                                    this section and section 1139A, the
                                    term `home and community-based
                                    services' has the meaning given such
                                    term in section 30711(e) of the Act
                                    titled `An Act to provide for
                                    reconciliation pursuant to title II of
                                    S. Con. Res. 14'.''; and
                        (B) in subsection (d)(1)(A), by striking ``; and''
                    and inserting ``and, beginning with the report for the
                    first year that begins after the date that is 2 years
                    after the Secretary publishes the home and community-
                    based quality measures developed under subsection
                    (b)(5)(D), all home and community-based services
                    quality measures included in the core set of adult
                    health quality measures maintained under subsection
                    (b)(5) and any updates or changes to such measures;
                    and''.

    SEC. 30715. PERMANENT EXTENSION OF MEDICAID PROTECTIONS AGAINST SPOUSAL
                  IMPOVERISHMENT FOR RECIPIENTS OF HOME AND COMMUNITY-BASED
                  SERVICES.

        (a) In General.--Section 1924(h)(1)(A) of the Social Security Act
    (42 U.S.C. 1396r-5(h)(1)(A)) is amended by striking ``(at the option of
    the State) is described in section 1902(a)(10)(A)(ii)(VI)'' and
    inserting the following: ``is eligible for medical assistance for home
    and community-based services provided under subsection (c), (d), or (i)
    of section 1915 or under a waiver approved under section 1115, or who
    is eligible for such medical assistance by reason of being determined
    eligible under section 1902(a)(10)(C) or by reason of section 1902(f)
    or otherwise on the basis of a reduction of income based on costs
    incurred for medical or other remedial care, or who is eligible for
    medical assistance for home and community-based attendant services and
    supports under section 1915(k)''.
        (b) Conforming Amendment.--Section 2404 of the Patient Protection
    and Affordable Care Act (42 U.S.C. 1396r-5 note) is amended by striking
    ``September 30, 2023'' and inserting ``the date of the enactment of the
    Act titled `An Act to provide for reconciliation pursuant to title II
    of S. Con. Res. 14'''.

    SEC. 30716. PERMANENT EXTENSION OF MONEY FOLLOWS THE PERSON REBALANCING
                  DEMONSTRATION.

        (a) In General.--Subsection (h) of section 6071 of the Deficit
    Reduction Act of 2005 (42 U.S.C. 1396a note) is amended--
                (1) in paragraph (1)--
                        (A) in subparagraph (I), by inserting ``and'' after
                    the semicolon;
                        (B) by amending subparagraph (J) to read as
                    follows:
                        ``(J) $450,000,000 for each fiscal year after
                    fiscal year 2022.'';
                        (C) by striking subparagraph (K);
                (2) in paragraph (2), by striking ``September 30, 2023''
            and inserting ``September 30 of the subsequent fiscal year'';
            and
                (3) by adding at the end the following new paragraph:
                ``(3) Technical assistance.--In addition to amounts
            otherwise available, there is appropriated to the Secretary for
            fiscal year 2022 and for each subsequent 3-year period, out of
            any money in the Treasury not otherwise appropriated,
            $5,000,000, to remain available until expended, for carrying
            out subsections (f), (g), and (i).''.
        (b) Redistribution of Unexpended Grant Awards.--Subsection (e)(2)
    of section 6071 of the Deficit Reduction Act of 2005 (42 U.S.C. 1396a
    note) is amended by adding at the end the following new sentence: ``Any
    portion of a State grant award for a fiscal year under this section
    that is unexpended by the State at the end of the fourth succeeding
    fiscal year shall be rescinded by the Secretary and added to the
    appropriation for the fifth succeeding fiscal year.''.

    SEC. 30717. FUNDING TO IMPROVE THE ACCURACY AND RELIABILITY OF CERTAIN
                  SKILLED NURSING FACILITY DATA.

        Section 1888 of the Social Security Act (42 U.S.C. 1395yy) is
    amended--
                (1) in subsection (h)(12)--
                        (A) in subparagraph (A), by striking ``and the data
                    submitted under subsection (e)(6) a process to validate
                    such measures and data'' and inserting ``, the data
                    submitted under subsection (e)(6), and, during the
                    period beginning with fiscal year 2024 and ending with
                    fiscal year 2031, the resident assessment data
                    described in section 1819(b)(3) and the direct care
                    staffing information described in section 1128I(g) a
                    process to validate such measures, data, and
                    information''; and
                        (B) in subparagraph (B)--
                                (i) by striking ``Funding.--For purposes''
                            and inserting ``Funding.--
                                ``(i) Fiscal years 2023 through 2025.--For
                            purposes''; and
                                (ii) by adding at the end the following new
                            clause:
                                ``(ii) Additional funding.--There is
                            appropriated to the Secretary, out of any
                            monies in the Treasury not otherwise
                            appropriated, $50,000,000 for fiscal year 2022,
                            to remain available through fiscal year 2031,
                            for purposes of carrying out this paragraph.'';
                            and
                (2) in subsection (e)(6)(A)--
                        (A) in the header, by striking ``for failure to
                    report''; and
                        (B) in clause (i)--
                                (i) by striking ``For fiscal years
                            beginning with fiscal year 2018, in the case of
                            a skilled nursing facility that does not
                            submit'' and inserting the following:
                                        ``(I) Failure to report.--For
                                    fiscal years beginning with fiscal year
                                    2018, in the case of a skilled nursing
                                    facility that does not submit quality
                                    measure data specified by the Secretary
                                    and''; and
                                (ii) by adding at the end the following new
                            subclause:
                                        ``(II) Reporting of inaccurate
                                    information.--For fiscal years during
                                    the period beginning with fiscal year
                                    2026 and ending with fiscal year 2031,
                                    in the case of a skilled nursing
                                    facility that submits data under this
                                    paragraph, measures under subsection
                                    (h), resident assessment data described
                                    in section 1819(b)(3), or direct care
                                    staffing information described in
                                    section 1128I(g) with respect to such
                                    fiscal year that is inaccurate (as
                                    determined by the Secretary through the
                                    validation process described in section
                                    1888(h)(12) or otherwise), after
                                    determining the percentage described in
                                    paragraph (5)(B)(i), and after
                                    application of clauses (ii) and (iii)
                                    of paragraph (5)(B) and of subclause
                                    (I) of this clause (if applicable), the
                                    Secretary shall reduce such percentage
                                    for payment rates during such fiscal
                                    year by 2 percentage points.''.

    SEC. 30718. ENSURING ACCURATE INFORMATION ON COST REPORTS.

        Section 1888(f) of the Social Security Act (42 U.S.C. 1395yy(f)) is
    amended by adding at the end the following new paragraph:
                ``(5) Audit of cost reports.--There is appropriated to the
            Secretary, out of any monies in the Treasury not otherwise
            appropriated, $250,000,000 for fiscal year 2022, to remain
            available through fiscal year 2031, for purposes of conducting
            an annual audit (beginning with 2023 and ending with 2031) of
            cost reports submitted under this title for a representative
            sample of skilled nursing facilities.''.

    SEC. 30719. SURVEY IMPROVEMENTS.

        Section 1819 of the Social Security Act (42 U.S.C. 1395i-3) is
    amended by adding at the end the following new subsection:
        ``(l) Survey Improvements.--
                ``(1) In general.--There is appropriated to the Secretary,
            out of any monies in the Treasury not otherwise appropriated,
            $325,000,000 for fiscal year 2022, to remain available through
            fiscal year 2031, for purposes of--
                        ``(A) conducting reviews and identifying plans
                    under paragraph (2); and
                        ``(B) providing training, tools, technical
                    assistance, and financial support in accordance with
                    paragraph (3).
                ``(2) Review.--The Secretary shall conduct reviews, during
            the period specified in paragraph (1), of (and, as appropriate,
            identify plans to improve) the following:
                        ``(A) The extent to which surveys conducted under
                    subsection (g) and the enforcement process under
                    subsection (h) result in increased compliance with
                    requirements under this section and subpart B of part
                    483 of title 42, Code of Federal Regulations, with
                    respect to skilled nursing facilities (in this
                    subsection referred to as `facilities').
                        ``(B) The timeliness and thoroughness of State
                    agency verification of deficiency corrections at
                    facilities.
                        ``(C) The accuracy of the identification and
                    appropriateness of the scope and severity of
                    deficiencies cited at facilities.
                        ``(D) The accuracy of the identification and
                    appropriateness of the scoping and severity of life
                    safety, infection control, and emergency preparedness
                    deficiencies cited at facilities.
                        ``(E) The timeliness of State agency investigations
                    of--
                                ``(i) complaints at facilities;
                                ``(ii) facility-reported incidents at
                            facilities; and
                                ``(iii) reported allegations of abuse,
                            neglect, and exploitation at facilities.
                        ``(F) The consistency of facility reporting of
                    substantiated complaints to law enforcement.
                        ``(G) The ability of the State agency to
                    sufficiently hire, train, and retain individuals who
                    conduct surveys.
                        ``(H) Any other area related to surveys of
                    facilities, or the individuals conducting such surveys,
                    determined appropriate by the Secretary.
                ``(3) Support.--Based on the review under paragraph (2),
            the Secretary shall, during the period specified in paragraph
            (1), provide training, tools, technical assistance, and
            financial support to State and Federal agencies that perform
            surveys of facilities for the purpose of improving the surveys
            conducted under subsection (g) and the enforcement process
            under subsection (h) with respect to the areas reviewed under
            paragraph (2).''.

    SEC. 30720. NURSE STAFFING REQUIREMENTS.

        Section 1819(d) of the Social Security Act (42 U.S.C. 1395i-3(d))
    is amended--
                (1) in paragraph (4)(A), by inserting ``and any regulations
            promulgated under paragraph (5)(C)'' after ``section 1124'';
            and
                (2) by adding at the end the following new paragraph:
                ``(5) Nurse staffing requirements.--
                        ``(A) Funding.--There is appropriated to the
                    Secretary, out of any monies in the Treasury not
                    otherwise appropriated, $50,000,000 for fiscal year
                    2022, to remain available through fiscal year 2031, for
                    purposes of carrying out this paragraph.
                        ``(B) Study.--Not later than 3 years after the date
                    of the enactment of this paragraph, and not less
                    frequently than once every 5 years thereafter, the
                    Secretary shall, out of funds appropriated under
                    subparagraph (A), conduct a study and submit to
                    Congress a report on the appropriateness of
                    establishing minimum staff to resident ratios for
                    nursing staff for skilled nursing facilities. Each such
                    report shall include--
                                ``(i) with respect to the first such
                            report, recommendations regarding appropriate
                            minimum ratios of registered nurses (and, if
                            practicable, licensed practical nurses (or
                            licensed vocational nurses) and certified
                            nursing assistants) to residents at such
                            skilled nursing facilities; and
                                ``(ii) with respect to each subsequent such
                            report, recommendations regarding appropriate
                            minimum ratios of registered nurses, licensed
                            practical nurses (or licensed vocational
                            nurses), and certified nursing assistants to
                            residents at such skilled nursing facilities.
                        ``(C) Promulgation of regulations.--
                                ``(i) In general.--Not later than 1 year
                            after the Secretary first submits a report
                            under subparagraph (B), the Secretary shall,
                            out of funds appropriated under subparagraph
                            (A)--
                                        ``(I) specify through regulations,
                                    consistent with such report,
                                    appropriate minimum ratios (if any) of
                                    registered nurses (and, if practicable,
                                    licensed practical nurses (or licensed
                                    vocational nurses) and certified
                                    nursing assistants) to residents at
                                    skilled nursing facilities; and
                                        ``(II) except as provided in clause
                                    (ii), require such skilled nursing
                                    facilities to comply with such ratios.
                                ``(ii) Exception.--
                                        ``(I) In general.--In addition to
                                    the authority to waive the application
                                    of clause (i)(II) under section 1135,
                                    the Secretary may waive the application
                                    of such clause with respect to a
                                    skilled nursing facility if the
                                    Secretary finds that--
                                                ``(aa) the facility is
                                            located in a rural area and the
                                            supply of skilled nursing
                                            facility services in such area
                                            is not sufficient to meet the
                                            needs of individuals residing
                                            therein;
                                                ``(bb) the Secretary
                                            provides notice of the waiver
                                            to the State long-term care
                                            ombudsman (established under
                                            section 307(a)(12) of the Older
                                            Americans Act of 1965) and the
                                            protection and advocacy system
                                            in the State for the mentally
                                            ill; and
                                                ``(cc) the facility that is
                                            granted such a waiver notifies
                                            residents of the facility (or,
                                            where appropriate, the
                                            guardians or legal
                                            representatives of such
                                            residents) and members of their
                                            immediate families of the
                                            waiver.
                                        ``(II) Renewal.--Any waiver in
                                    effect under this clause shall be
                                    subject to annual renewal.
                                ``(iii) Update.--Not later than 1 year
                            after the submission of each subsequent report
                            under subparagraph (B), the Secretary shall,
                            out of funds appropriated under subparagraph
                            (A) and consistent with such report, update the
                            regulations described in clause (i)(I) to
                            reflect appropriate minimum ratios (if any) of
                            registered nurses, licensed practical nurses
                            (or licensed vocational nurses), and certified
                            nursing assistants to residents at skilled
                            nursing facilities.''.

                  PART 2--EXPANDING ACCESS TO MATERNAL HEALTH

    SEC. 30721. EXTENDING CONTINUOUS COVERAGE FOR PREGNANT AND POSTPARTUM
                  INDIVIDUALS.

        (a) Medicaid.--
                (1) Requiring full benefits for pregnant and postpartum
            individuals for 12-month period post pregnancy.--
                        (A) In general.--Paragraph (5) of section 1902(e)
                    of the Social Security Act (42 U.S.C. 1396a(e)) is
                    amended--
                                (i) by striking ``(5) A woman who'' and
                            inserting ``(5)(A) For any fiscal year quarter
                            (beginning with the first fiscal year quarter
                            beginning one year after the date of the
                            enactment of the Act titled `An Act to provide
                            for reconciliation pursuant to title II of S.
                            Con. Res. 14') with respect to which
                            subparagraph (B) does not apply, an individual
                            who''; and
                                (ii) by adding at the end the following new
                            subparagraph:
                ``(B) For any fiscal year quarter (beginning with the first
            fiscal year quarter beginning one year after the date of the
            enactment of the Act titled `An Act to provide for
            reconciliation pursuant to title II of S. Con. Res. 14'), any
            individual who, while pregnant, is eligible for and received
            medical assistance under the State plan or a waiver of such
            plan (regardless of the basis for the individual's eligibility
            for medical assistance and including during a period of
            retroactive eligibility under subsection (a)(34)), shall remain
            eligible, notwithstanding section 1916(c)(3) or any other
            limitation under this title, for medical assistance through the
            end of the month in which the 12-month period (beginning on the
            last day of pregnancy of the individual) ends, and such medical
            assistance shall be in accordance with clauses (i) and (ii) of
            paragraph (16)(B).''.
                        (B) Conforming amendments.--Title XIX of the Social
                    Security Act (42 U.S.C. 1396 through 1396w-6) is
                    amended--
                                (i) in section 1902(a)(10), in the matter
                            following subparagraph (G), by striking ``(VII)
                            the medical assistance'' and all that follows
                            through ``, (VIII)'' and inserting ``(VIII)'';
                                (ii) in section 1902(e)(6), by striking
                            ``In the case of'' and inserting ``For any
                            fiscal year quarter with respect to which
                            paragraph (5)(B) does not apply, in the case
                            of'';
                                (iii) in section 1902(l)(1)(A), by striking
                            ``60-day period'' and inserting ``12-month
                            period (or, for any fiscal year quarter with
                            respect to which subsection (e)(5)(B) does not
                            apply and for which the State has not adopted
                            the option under section 1902(e)(16)(A), 60-day
                            period)'';
                                (iv) in section 1903(v)(4)--
                                        (I) in subparagraph (A)(i), by
                                    striking ``the 60-day period'' and
                                    inserting ``the applicable period (as
                                    described in subparagraph (D))'';
                                        (II) in subparagraph (A)(ii), by
                                    striking the period and inserting ``,
                                    and, in the case of such an individual
                                    who is or becomes pregnant, such
                                    individual (regardless of age) during
                                    pregnancy and during the applicable
                                    period (as described in subparagraph
                                    (D)).'';
                                        (III) by adding at the end the
                                    following new subparagraph:
                        ``(D) For purposes of subparagraph (A), the
                    applicable period described in this subparagraph is--
                                ``(i) beginning with the first fiscal year
                            quarter that begins one year after the date of
                            the enactment of the American Rescue Plan Act
                            of 2021, for a State that has adopted the
                            option under section 1902(e)(16)(A), the 12-
                            month period;''; and
                                        (IV) in the subparagraph (D) added
                                    by subclause (III), by adding at the
                                    end the following new clauses:
                                ``(ii) beginning with the first fiscal year
                            quarter beginning one year after the date of
                            the enactment of the Act titled `An Act to
                            provide for reconciliation pursuant to title II
                            of S. Con. Res. 14', the 12-month period; and
                                ``(iii) for any fiscal year quarter
                            (beginning with such first fiscal year quarter)
                            with respect to which section 1902(e)(5)(B)
                            does not apply and for which the State has not
                            adopted the option under section
                            1902(e)(16)(A), the 60-day period.'';
                                (v) in section 1905(a), in the 4th sentence
                            in the matter following paragraph (31), by
                            striking ``60-day period'' and inserting ``12-
                            month period (or, for any fiscal year quarter
                            with respect to which section 1902(e)(5)(B)
                            does not apply and for which the State has not
                            adopted the option under section
                            1902(e)(16)(A), 60-day period)''; and
                                (vi) in section 1905(y), by adding at the
                            end the following new paragraph:
                ``(3) Treatment for certain indviduals.--Notwithstanding
            paragraphs (1) and (2), section 1902(a)(10)(A)(i)(III), and
            section 1902(a)(10)(A)(i)(IV), the term `newly eligible' in
            paragraph (2)(A) and the phrase `newly eligible individuals
            described in subclause (VIII) of section 1902(a)(10)(A)(i)' in
            paragraph (1) shall apply to individuals who but for the
            amendments made by section 30721(a) of the Act titled `An Act
            to provide for reconciliation pursuant to title II of S. Con.
            Res. 14' would be eligible under the State plan (or waiver) for
            medical assistance under section 1902(a)(10)(A)(i)(VIII) for
            the period beginning on the first day occurring after the end
            of such 60-day period and ending on the last day of the month
            in which the 12-month period (beginning on the last day of the
            pregnancy) ends.''.
                (2) Transition from state option.--
                        (A) In general.--Section 1902(e)(16)(A) of the
                    Social Security Act (42 U.S.C. 1396a(e)(16)(A)) is
                    amended by striking ``At the option of the State'' and
                    inserting ``For any fiscal year quarter with respect to
                    which paragraph (5)(B) does not apply, at the option of
                    the State''.
                        (B) Conforming amendment.--Section 9812(b) of the
                    American Rescue Plan Act of 2021 (Public Law 117-2) is
                    amended by striking ``during the 5-year period''.
                (3) Effective date.--
                        (A) In general.--Subject to subparagraphs (B) and
                    (C), the amendments made by this paragraph shall take
                    effect on the 1st day of the 1st fiscal year quarter
                    that begins one year after the date of the enactment of
                    this Act and shall apply with respect to medical
                    assistance provided on or after such date.
                        (B) Exception for certain american rescue plan act
                    of 2021 conforming amendments.--The amendments made by
                    subclauses (I), (II), and (III) of paragraph (1)(B)(iv)
                    shall take effect on the first day of the first fiscal
                    year quarter that begins one year after the date of the
                    enactment of the American Rescue Plan Act of 2021 and
                    shall apply with respect to medical assistance provided
                    on or after such date.
                        (C) Exception for state legislation.--In the case
                    of a State plan under title XIX of the Social Security
                    Act (42 U.S.C. 1396 through 1396w-6) that the Secretary
                    of Health and Human Services determines requires State
                    legislation in order for the plan to meet any
                    requirement imposed by amendments made by this
                    subsection, the plan shall not be regarded as failing
                    to comply with the requirements of such title solely on
                    the basis of its failure to meet such a requirement
                    before the first day of the first calendar quarter
                    beginning after the close of the first regular session
                    of the State legislature that begins after the date of
                    the enactment of this Act. For purposes of the previous
                    sentence, in the case of a State that has a 2-year
                    legislative session, each year of the session shall be
                    considered to be a separate regular session of the
                    State legislature.
        (b) CHIP.--
                (1) Requiring full benefits for pregnant and postpartum
            women for 12-month period post pregnancy.--
                        (A) In general.--Section 2107(e)(1)(J) of the
                    Social Security Act (42 U.S.C. 1397gg(e)(1)(J)) is
                    amended--
                                (i) by striking ``Paragraphs (5) and (16)''
                            and inserting ``(i) For any fiscal year quarter
                            with respect to which paragraph (5)(B) of
                            section 1902(e) does not apply, paragraphs
                            (5)(A) and (16) of such section''; and
                                (ii) by adding at the end the following new
                            clause:
                        ``(ii) For any fiscal year quarter (beginning with
                    the first fiscal year quarter beginning one year after
                    the date of the enactment of the Act titled `An Act to
                    provide for reconciliation pursuant to title II of S.
                    Con. Res. 14'), section 1902(e)(5)(B) (requiring,
                    notwithstanding section 2103(e)(3)(C)(ii)(I) or any
                    other limitation under this title, continuous coverage
                    for pregnant and postpartum individuals, including 12
                    months postpartum, of medical assistance) if the State
                    provides child health assistance to targeted low-income
                    children or pregnancy-related assistance to targeted
                    low-income pregnant women, under the State child health
                    plan or waiver, including coverage of all items or
                    services provided to a targeted low-income child or
                    targeted low-income pregnant woman (as applicable)
                    under the State child health plan or waiver).''.
                        (B) Conforming amendments.--Section 2112 of the
                    Social Security Act (42 U.S.C. 1397ll) is amended--
                                (i) in subsection (d)--
                                        (I) in paragraph (1), by inserting
                                    ``and includes, through application of
                                    section 1902(e)(5)(B) pursuant to
                                    section 2107(e)(1)(J)(ii), continuous
                                    coverage for pregnant and postpartum
                                    individuals, including 12 months
                                    postpartum'' before the period at the
                                    end; and
                                        (II) in paragraph (2)(A), by
                                    striking ``60-day period'' and all that
                                    follows through ``ends'' and inserting
                                    ``12-month period (or, for any fiscal
                                    year quarter with respect to which
                                    section 2107(e)(1)(J)(ii) does not
                                    apply and for which the State has not
                                    adopted the option under section
                                    1902(e)(16)(A), 60-day period) ends'';
                                    and
                                (ii) in subsection (f)(2), by striking
                            ``60-day period'' and inserting ``12-month
                            period (or, for any fiscal year quarter
                            (beginning with the first fiscal year quarter
                            beginning one year after the date of the
                            enactment of the Act titled `An Act to provide
                            for reconciliation pursuant to title II of S.
                            Con. Res. 14') with respect to which section
                            2107(e)(1)(J)(ii) does not apply and for which
                            the State has not adopted the option under
                            section 1902(e)(16)(A), 60-day period)''.
                (2) Transition from state plan option.--Section 9822(b) of
            the American Rescue Plan Act of 2021 (Public Law 117-2) is
            amended by striking ``, during the 5-year period''.
                (3) Effective date.--
                        (A) In general.--Subject to subparagraph (B), the
                    amendments made by this subsection shall take effect on
                    the 1st day of the 1st fiscal year quarter that begins
                    one year after the date of the enactment of this Act
                    and shall apply with respect to child health assistance
                    and pregnancy-related assistance, as applicable,
                    provided on or after such date.
                        (B) Exception for state legislation.--In the case
                    of a State child health plan under title XXI of the
                    Social Security Act (42 U.S.C. 1397aa through 1397mm)
                    that the Secretary of Health and Human Services
                    determines requires State legislation in order for the
                    plan to meet any requirement imposed by amendments made
                    under this subsection, the plan shall not be regarded
                    as failing to comply with the requirements of such
                    title solely on the basis of its failure to meet such a
                    requirement before the first day of the first calendar
                    quarter beginning after the close of the first regular
                    session of the State legislature that begins after the
                    date of the enactment of this Act. For purposes of the
                    previous sentence, in the case of a State that has a 2-
                    year legislative session, each year of the session
                    shall be considered to be a separate regular session of
                    the State legislature.

    SEC. 30722. STATE OPTION TO PROVIDE COORDINATED CARE THROUGH A MATERNAL
                  HEALTH HOME FOR PREGNANT AND POSTPARTUM INDIVIDUALS.

        Title XIX of the Social Security Act (42 U.S.C. 1396a) is amended
    by inserting after section 1945A the following new section:

    ``SEC. 1945B. STATE OPTION TO PROVIDE COORDINATED CARE THROUGH A
                  MATERNAL HEALTH HOME FOR PREGNANT AND POSTPARTUM
                  INDIVIDUALS.

        ``(a) In General.--Notwithstanding section 1902(a)(1) (relating to
    statewideness) and section 1902(a)(10)(B) (relating to comparability),
    beginning 24 months after the date of enactment of this section, a
    State, at its option as a State plan amendment, may provide for medical
    assistance under this title to eligible individuals who choose to
    enroll in a maternal health home under this section and receive
    maternal health home services from a designated provider, a team of
    health professionals operating with such a provider, or a health team.
        ``(b) Maternal Health Home Qualification Standards.--A maternal
    health home under this section shall demonstrate to the State the
    ability to do the following:
                ``(1) Develop an individualized comprehensive care plan for
            each eligible individual, working in a culturally and
            linguistically appropriate manner with such individual to
            develop and incorporate such care plan in a manner consistent
            with such individual's needs and choices, including--
                        ``(A) primary care;
                        ``(B) inpatient care;
                        ``(C) social support services;
                        ``(D) local hospital emergency care;
                        ``(E) care management and planning related to a
                    change in an eligible individual's eligibility for
                    medical assistance or a change in health insurance
                    coverage as needed; and
                        ``(F) behavioral health services.
                ``(2) Coordinate all necessary services to support
            prenatal, labor and delivery, and postpartum care for eligible
            individuals.
                ``(3) Coordinate access to specialists, behavioral health
            providers, early intervention services, and pediatricians.
                ``(4) Collect and report information under subsection (d).
        ``(c) Payments.--
                ``(1) In general.--A State shall provide a designated
            provider, a team of health professionals operating with such a
            provider, or a health team with payments for the provision of
            maternal health home services to each eligible individual
            enrolled in a maternal health home. Payments for maternal
            health home services made to a designated provider, a team of
            health professionals operating with such a provider, or a
            health team shall be treated as payments for medical assistance
            for purposes of section 1903(a), except that, during the first
            8 fiscal quarters that the State plan amendment is in effect,
            the Federal medical assistance percentage otherwise applicable
            to such payments shall be increased by 15 percentage points,
            not to exceed 90 percent.
                ``(2) Methodology.--
                        ``(A) In general.--The State shall specify in the
                    State plan amendment the methodology the State will use
                    for determining payment for the provision of maternal
                    health home services. Such methodology for determining
                    payment--
                                ``(i) may be tiered or adjusted to reflect,
                            with respect to each individual provided such
                            services by a designated provider, a team of
                            health care professionals operating with such a
                            provider, or a health team, the acuity of each
                            individual receiving care, or the specific
                            capabilities of the provider, team of health
                            care providers, or health team; and
                                ``(ii) shall be established consistent with
                            section 1902(a)(30)(A).
                        ``(B) Alternate model of payment.--The methodology
                    for determining payment for provision of maternal
                    health home services under this section shall not be
                    limited to a fee-for-service or per-member per-month
                    payment model, and may provide for alternate models of
                    payment that reflect the needs of a State, subject to
                    the approval of the Secretary.
                ``(3) Planning grants.--
                        ``(A) In general.--Beginning 12 months after the
                    date of enactment of this section, the Secretary may
                    award planning grants to States for purposes of
                    developing a State plan amendment under this section. A
                    planning grant awarded to a State under this paragraph
                    shall remain available until expended.
                        ``(B) State contribution.--A State awarded a
                    planning grant shall contribute an amount equal to the
                    State percentage determined under section 1905(b) for
                    each fiscal year for which the grant is awarded.
                        ``(C) Appropriations.--In addition to amounts
                    otherwise available, there is appropriated for fiscal
                    year 2022, out of any money in the Treasury not
                    otherwise appropriated, to remain available until
                    expended, to carry out this paragraph, $5,000,000 for
                    awarding grants under this section.
        ``(d) Data Collection and Reporting.--
                ``(1) Provider reporting requirements.--
                        ``(A) In general.--In order to receive payments
                    from a State under subsection (c), a designated
                    provider, a team of health professionals operating with
                    such a provider, or a health team shall report to the
                    State, in accordance with such requirements as the
                    Secretary shall specify, the following:
                                ``(i) With respect to each such designated
                            provider, team of health professionals, or
                            health team, the name, national provider
                            identification number, address, and specific
                            maternal health home services offered to be
                            provided to eligible individuals who have
                            selected such designated provider, team of
                            health professionals, or health team as the
                            maternal health home of such eligible
                            individuals.
                                ``(ii) Information on all applicable
                            measures for determining the quality of
                            maternal health home services provided by such
                            designated provider, team of health
                            professionals, or health team, including, to
                            the extent applicable, the core set of child
                            health quality measures published under section
                            1139A, the core set of adult health quality
                            measures for Medicaid eligible adults published
                            under section 1139B, and maternal health
                            quality measures.
                        ``(B) Use of health information technology.--A
                    designated provider, a team of health professionals
                    operating with such a provider, or a health team shall
                    use, to the extent practicable, health information
                    technology to provide a State with the information
                    required under subparagraph (A) and to improve care
                    coordination for eligible individuals, such as by--
                                ``(i) facilitating the review of person-
                            centered care plans;
                                ``(ii) monitoring service delivery and
                            identifying gaps in treatment; and
                                ``(iii) communicating with eligible
                            individuals and with primary, behavioral health
                            and specialty care providers.
                ``(2) State reporting requirements.--A State with a State
            plan amendment approved under this section shall collect and
            report to the Secretary, at such time and in such form and
            manner as required by the Secretary, the following information:
                        ``(A) The number of maternal health homes in a
                    State in which individuals are enrolled pursuant to a
                    State plan amendment under this section.
                        ``(B) The number of individuals served who selected
                    a maternal health home, disaggregated by race and
                    ethnicity, pursuant to a State plan amendment under
                    this section.
                        ``(C) Information on the quality measures
                    applicable for maternal health home services,
                    including, to the extent applicable, the core set of
                    child health quality measures published under section
                    1139A, and the core set of adult health quality
                    measures for Medicaid eligible adults published under
                    section 1139B, and maternal health quality measures.
                        ``(D) The type of delivery systems and payment
                    models used to provide health home services to eligible
                    individuals enrolled in a maternal health home under a
                    State plan amendment under this section.
                        ``(E) The number and characteristics of designated
                    providers, teams of health professionals, and health
                    teams selected as maternal health homes pursuant to a
                    State plan amendment under this section.
                        ``(F) Information on hospitalizations, morbidity,
                    and mortality of eligible individuals and their infants
                    enrolled in a maternal health home in such State
                    alongside comparable data from a State's maternal
                    mortality review committee.
                        ``(G) A report on best practices for effective
                    strategies in coordinating care to support access to
                    comprehensive maternal health services.
                        ``(H) Information reported to the State under
                    paragraph (1).
        ``(e) State Plan Amendment.--
                ``(1) In general.--A State plan amendment submitted
            pursuant to this section shall include--
                        ``(A) eligibility criteria for maternal health
                    homes;
                        ``(B) services available to eligible individuals
                    through the maternal health home;
                        ``(C) a description of providers that may provide
                    care through a maternal health home, and that include
                    how such State will ensure any provider arrangement
                    offered includes a person-centered planning approach to
                    determining necessary services and supports and
                    providing the appropriate care coordination to meet
                    clinical and non-clinical needs of eligible
                    individuals; and
                        ``(D) reimbursement methodologies (as described in
                    subsection (c)(2)).
                ``(2) Hospital notification.--A State with a State plan
            amendment approved under this section shall require each
            hospital that is a participating provider under the State plan
            (or a waiver of such plan) to establish procedures for, in the
            case of an individual who is enrolled in a maternal health home
            pursuant to this section and seeks treatment in the emergency
            department of such hospital, notifying the health home of such
            individual of such treatment.
                ``(3) Education with respect to availability of maternal
            health home services.--In order for a State plan amendment to
            be approved under this section, a State shall include in the
            State plan amendment--
                        ``(A) a description of the State's process for
                    educating providers participating in the State plan (or
                    a waiver of such plan) on the availability of maternal
                    health home services, including the process by which
                    such providers can refer individuals to a designated
                    provider, team of health care professionals operating
                    such a provider, or health team for the purpose of
                    establishing a maternal health home through which such
                    individuals may receive such services; and
                        ``(B) a description of the State's process for
                    educating individuals on the availability of such
                    services.
                ``(4) Confidentiality.--A State with a State plan amendment
            approved under this section shall establish confidentiality
            protections to ensure, at a minimum, that the State does not
            disclose any identifying information with respect to any
            specific mortality case (including pursuant to the reporting of
            information required under subsection (d)(2)(F)).
        ``(f) Rule of Construction.--Nothing in this section shall be
    construed--
                ``(1) to require an eligible individual to enroll in, or
            prohibit an eligible individual from disenrolling at any time
            from, a maternal health home under this section; or
                ``(2) to require a designated provider, team of health
            professionals, or health team to act as a maternal health home
            and provide services in accordance with this section if the
            designated provider, team of health professionals, or health
            team does not voluntarily agree to act as a maternal health
            home.
        ``(g) Definitions.--In this section:
                ``(1) Designated provider.--The term `designated provider'
            means a physician, clinical practice or clinical group
            practice, rural health clinic, freestanding birth center,
            community health center, obstetrician gynecologist, midwife who
            meets at a minimum the international definition of the midwife
            and global standards for midwifery education as established by
            the International Confederation of Midwives, or any other
            health care entity or provider determined by the State and
            approved by the Secretary to be qualified to act as a maternal
            health home.
                ``(2) Eligible individual.--The term `eligible individual'
            means an individual eligible for medical assistance under the
            State plan or under a waiver of such plan who--
                        ``(A) is pregnant or in the postpartum period that
                    begins on the last day of the pregnancy and ends on the
                    last day of the month in which the 12-month period
                    (beginning on the last day of the pregnancy of the
                    individual) ends (or, if the State provides for a
                    longer period of postpartum coverage period under such
                    plan or waiver, on the last day of such longer period);
                    and
                        ``(B) is not enrolled in a health home under
                    section 1945 or 1945A.
                ``(3) Health team.--The term `health team' has the meaning
            given such term for purposes of section 3502 of Public Law 111-
            148.
                ``(4) Maternal health home.--The term `maternal health
            home' means a designated provider (including a provider that
            operates in coordination with a team of health care
            professionals), or a health team selected by a State to provide
            maternal health home services to pregnant and postpartum
            individuals.
                ``(5) Maternal health home services.--
                        ``(A) In general.--The term `maternal health home
                    services' means comprehensive and timely high-quality
                    services described in subparagraph (B) that are
                    provided by a designated provider, a team of health
                    professionals operating with such a provider, or a
                    health team.
                        ``(B) Services described.--The services described
                    in this subparagraph shall include--
                                ``(i) a standardized risk assessment for
                            all participants to determine needs;
                                ``(ii) comprehensive care management;
                                ``(iii) care coordination and health
                            promotion;
                                ``(iv) comprehensive transitional care,
                            including arranging appropriate follow-up, for
                            individuals transitioning from inpatient care
                            to other settings;
                                ``(v) individual and family support
                            (including authorized representatives);
                                ``(vi) making referrals to other medical,
                            community, and social support services, if
                            relevant; and
                                ``(vii) the use of health information
                            technology to link services and coordinate
                            care, to the extent practicable.
                ``(6) Standardized risk assessment.--The term `standardized
            risk assessment' means an assessment to determine the needs of
            an eligible individual, and shall include an assessment of
            medical, obstetric, behavioral health, and social needs
            performed at the initial prenatal or postpartum visit.
                ``(7) Team of health professionals.--The term `team of
            health professionals' means a team of health professionals (as
            described in the State plan amendment under this section) that
            may--
                        ``(A) include physicians, midwives who meet at a
                    minimum the international definition of the midwife and
                    global standards for midwifery education as established
                    by the International Confederation of Midwives, nurses,
                    nurse care coordinators, nutritionists, social workers,
                    doulas, behavioral health professionals, community
                    health workers, translators and interpreters, and other
                    professionals determined to be appropriate by the
                    State;
                        ``(B) a health care entity or individual who is
                    designated to coordinate such a team; and
                        ``(C) provide care at a facility that is
                    freestanding, virtual, or based at a hospital,
                    freestanding birth center, community health center,
                    community mental health center, rural clinic, clinical
                    practice or clinical group practice, academic health
                    center, children's hospital, or any health care entity
                    determined to be appropriate by the State and approved
                    by the Secretary.''.

                              PART 3--TERRITORIES

    SEC. 30731. INCREASING MEDICAID CAP AMOUNTS AND THE FEDERAL MEDICAL
                  ASSISTANCE PERCENTAGE FOR THE TERRITORIES.

        (a) Cap Amount Adjustments.--Section 1108(g)(2) of the Social
    Security Act (42 U.S.C. 1308(g)(2)) is amended--
                (1) in subparagraph (A)--
                        (A) in clause (i)--
                                (i) by striking ``except as provided in
                            clause (ii)'' and inserting ``for each of
                            fiscal years 1999 through 2019''; and
                                (ii) by striking ``and'' at the end; and
                        (B) by adding at the end the following new clauses:
                                ``(iii) for fiscal year 2022,
                            $3,600,000,000; and
                                ``(iv) for fiscal year 2023 and each
                            subsequent year, the sum of the amount provided
                            in this subsection for the preceding fiscal
                            year, increased by the percentage increase, if
                            any, in Medicaid spending under title XIX
                            during the preceding year (as determined based
                            on the most recent National Health Expenditure
                            data with respect to such year), rounded to the
                            nearest $100,000;'';
                (2) in subparagraph (B)--
                        (A) in clause (i), by striking ``except as provided
                    in clause (ii),'' and inserting ``for each of fiscal
                    years 1999 through 2019,'';
                        (B) in clause (ii), by striking ``and'' at the end;
                        (C) by adding at the end the following:
                                ``(iv) for fiscal year 2022, $135,000,000;
                            and
                                ``(v) for fiscal year 2023 and each
                            subsequent year, the sum of the amount provided
                            in this subsection for the preceding fiscal
                            year, increased by the percentage increase
                            described in subparagraph (A)(iv) for the
                            preceding year, rounded to the nearest
                            $10,000;'';
                (3) in subparagraph (C)--
                        (A) in clause (i), by striking ``except as provided
                    in clause (ii),'' and inserting ``for each of fiscal
                    years 1999 through 2019,'';
                        (B) in clause (ii), by striking ``and'' at the end;
                        (C) by adding at the end the following:
                                ``(iv) for fiscal year 2022, $140,000,000;
                            and
                                ``(v) for fiscal year 2023 and each
                            subsequent year, the sum of the amount provided
                            in this subsection for the preceding fiscal
                            year, increased by the percentage increase
                            described in subparagraph (A)(iv) for the
                            preceding year, rounded to the nearest
                            $10,000;'';
                (4) in subparagraph (D)--
                        (A) in clause (i), by striking ``except as provided
                    in clause (ii),'' and inserting ``for each of fiscal
                    years 1999 through 2019,'';
                        (B) in clause (ii), by striking ``and'' at the end;
                        (C) in clause (iii), by striking ``and'' at the
                    end; and
                        (D) by adding at the end the following new clauses:
                                ``(iv) for fiscal year 2022, $70,000,000;
                            and
                                ``(v) for fiscal year 2023 and each
                            subsequent year, the sum of the amount provided
                            in this subsection for the preceding fiscal
                            year, increased by the percentage increase
                            described in subparagraph (A)(iv) for the
                            preceding year, rounded to the nearest $10,000;
                            and'';
                (5) in subparagraph (E)--
                        (A) in clause (i), by striking ``except as provided
                    in clause (ii),'' and inserting ``for each of fiscal
                    years 1999 through 2019,'';
                        (B) in clause (ii), by striking ``and'' at the end;
                        (C) in clause (iii), by striking the period and
                    inserting a semicolon; and
                        (D) by adding at the end the following:
                                ``(iv) for fiscal year 2022, $90,000,000;
                            and
                                ``(v) for fiscal year 2023 and each
                            subsequent year, the sum of the amount provided
                            in this subsection for the preceding fiscal
                            year, increased by the percentage increase
                            described in subparagraph (A)(iv) for the
                            preceding year, rounded to the nearest
                            $10,000.''; and
                (6) by striking the flush matter following subparagraph
            (E).
        (b) FMAP Adjustments.--Section 1905(ff) of the Social Security Act
    (42 U.S.C. 1396d(ff)) is amended--
                (1) by redesignating paragraphs (1) through (3) as
            subparagraphs (A) through (C), respectively, and adjusting the
            margins accordingly;
                (2) by striking ``Notwithstanding'' and inserting the
            following:
                ``(1) In general.--Notwithstanding'';
                (3) in paragraph (1), as so inserted--
                        (A) in the matter preceding subparagraph (A), as so
                    redesignated, by inserting ``paragraph (2) and'' after
                    ``subject to'';
                        (B) in subparagraph (B), as so redesignated--
                                (i) by striking ``December 3, 2021,'' and
                            inserting ``September 30, 2021''; and
                                (ii) by striking ``and'' at the end;
                        (C) in subparagraph (C), as so redesignated, by
                    striking ``December 3, 2021,'' and inserting
                    ``September 30, 2021'';
                        (D) by adding at the end the following:
                        ``(D) for fiscal year 2022 and each subsequent
                    fiscal year, the Federal medical assistance percentage
                    for the Virgin Islands, Guam, the Northern Mariana
                    Islands, and American Samoa shall be equal to 83
                    percent;
                        ``(E) for fiscal year 2022, the Federal medical
                    assistance percentage for Puerto Rico shall be equal to
                    76 percent; and
                        ``(F) for fiscal year 2023 and each subsequent
                    fiscal year, the Federal medical assistance percentage
                    for Puerto Rico shall be equal to 83 percent.''; and
                (4) by adding at the end the following new paragraph:
                ``(2) Special rule for puerto rico relating to establishing
            a payment floor.--
                        ``(A) In general.--For each fiscal quarter
                    (beginning with the first fiscal quarter beginning on
                    or after the date of the enactment of this paragraph),
                    Puerto Rico's State plan (or waiver of such plan) shall
                    establish a reimbursement floor, implemented through a
                    directed payment arrangement plan, for physician
                    services that are covered under the Medicare part B fee
                    schedule in the Puerto Rico locality established under
                    section 1848(b) that is not less than 70 percent of the
                    payment that would apply to such services if they were
                    furnished under part B of title XVIII during such
                    fiscal quarter.
                        ``(B) Application to managed care.--In determining
                    whether Puerto Rico has established a reimbursement
                    floor under a directed payment arrangement plan that
                    satisfies the requirements of subparagraph (A) for a
                    fiscal quarter occurring during fiscal year 2022 or a
                    subsequent fiscal year--
                                ``(i) the Secretary shall disregard
                            payments made under sub-capitated arrangements
                            for services such as primary care case
                            management; and
                                ``(ii) if the reimbursement floor for
                            physician services applicable under a managed
                            care contract satisfies the requirements of
                            subparagraph (A) for a fiscal quarter occurring
                            during a year in which the contract is entered
                            into or renewed, such reimbursement floor shall
                            be deemed to satisfy such requirements for each
                            subsequent fiscal quarter occurring during such
                            year and for each fiscal quarter occurring
                            during the subsequent fiscal year.
                        ``(C) FMAP reduction for failure to establish
                    payment floor.--
                                ``(i) In general.--In the case that the
                            Secretary determines that Puerto Rico has
                            failed to meet the requirement of subparagraph
                            (A) with respect to a fiscal quarter, the
                            Federal medical assistance percentage otherwise
                            determined under this subsection for Puerto
                            Rico shall be reduced for such quarter by the
                            applicable number of percentage points
                            described in clause (ii).
                                ``(ii) Applicable number of percentage
                            points.--For purposes of clause (i), the
                            applicable number of percentage points
                            described in this clause is, with respect to a
                            fiscal quarter, the following:
                                        ``(I) In the case no reduction was
                                    made under this subparagraph for the
                                    preceding fiscal quarter, 0.5
                                    percentage points.
                                        ``(II) In the case a reduction was
                                    made under this subparagraph for the
                                    preceding fiscal quarter, the number of
                                    percentage points of such reduction for
                                    such preceding fiscal quarter, plus
                                    0.25 percentage points, except that in
                                    no case may the application of this
                                    subclause result in a reduction of more
                                    than 5 percentage points.''.

                             PART 4--OTHER MEDICAID

    SEC. 30741. INVESTMENTS TO ENSURE CONTINUED ACCESS TO HEALTH CARE FOR
                  CHILDREN AND OTHER INDIVIDUALS.

        (a) Providing for 1 Year of Continuous Eligibility for Children.--
                (1) Under the medicaid program.--
                        (A) In general.--Section 1902(e) of the Social
                    Security Act (42 U.S.C. 1396a(e)) is amended--
                                (i) in paragraph (12), by inserting
                            ``before the date that is one year after the
                            date of the enactment of paragraph (17)'' after
                            ``subsection (a)(10)(A)''; and
                                (ii) by adding at the end following new
                            paragraph:
                ``(17) 1 year of continuous eligibility for children.--The
            State plan (or waiver of such State plan) shall provide that an
            individual who is under the age of 19 and who is determined to
            be eligible for benefits under a State plan (or waiver of such
            plan) approved under subsection (a)(10)(A) shall remain
            eligible for such benefits until the earlier of--
                        ``(A) the end of the 12-month period beginning on
                    the date of such determination;
                        ``(B) the time that such individual attains the age
                    of 19; or
                        ``(C) the date that such individual ceases to be a
                    resident of such State.''.
                        (B) Effective date.--
                                (i) In general.--Subject to clause (ii),
                            the amendments made by subparagraph (A)(ii)
                            shall take effect one year after the date of
                            enactment of this Act.
                                (ii) Exception for state legislation.--In
                            the case of a State plan under title XIX of the
                            Social Security Act (42 U.S.C. 1396 through
                            1396w-6) that the Secretary of Health and Human
                            Services determines requires State legislation
                            in order for the plan to meet any requirement
                            imposed by amendments made under subparagraph
                            (A)(ii), the plan shall not be regarded as
                            failing to comply with the requirements of such
                            title solely on the basis of its failure to
                            meet such a requirement before the first day of
                            the first calendar quarter beginning after the
                            close of the first regular session of the State
                            legislature that begins after the date of the
                            enactment of this Act. For purposes of the
                            previous sentence, in the case of a State that
                            has a 2-year legislative session, each year of
                            the session shall be considered to be a
                            separate regular session of the State
                            legislature.
                (2) Under the children's health insurance program.--Section
            2107(e)(1) of the Social Security Act (42 U.S.C. 1397gg(e)(1))
            is amended--
                        (A) by redesignating subparagraphs (K) through (T)
                    as subparagraphs (L) through (U), respectively; and
                        (B) by inserting after subparagraph (J) the
                    following new subparagraph:
                        ``(K) Section 1902(e)(17) (relating to 1 year of
                    continuous eligibility for children).''.
        (b) Revisions to Temporary Increase of Medicaid FMAP Under the
    Families First Coronavirus Response Act.--Section 6008 of the Families
    First Coronavirus Response Act (42 U.S.C. 1396d note) is amended--
                (1) in subsection (a)--
                        (A) by striking ``In General.--Subject to'' and
                    inserting ``Temporary Increase.--
                ``(1) In general.--Subject to'';
                        (B) in the paragraph (1) inserted by subparagraph
                    (A)--
                                (i) by striking ``the last day of the
                            calendar quarter in which the last day of such
                            emergency period occurs'' and inserting
                            ``September 30, 2022''; and
                                (ii) by striking ``6.2 percentage points''
                            and inserting ``the number of percentage points
                            specified in paragraph (2) with respect to such
                            calendar quarter''; and
                        (C) by adding at the end the following new
                    paragraph:
                ``(2) Percentage points specified.--For purposes of
            paragraph (1), the number of percentage points specified in
            this paragraph is--
                        ``(A) 6.2 percentage points with respect to each
                    calendar quarter occurring during the period beginning
                    on the first day of the emergency period defined in
                    paragraph (1)(B) of section 1135(g) of the Social
                    Security Act (42 U.S.C. 1320b-5(g)) and ending March
                    31, 2022;
                        ``(B) 3.0 percentage points with respect to the
                    calendar quarter beginning on April 1, 2022, and ending
                    on June 30, 2022; and
                        ``(C) 1.5 percentage points with respect to the
                    calendar quarter beginning on July 1, 2022, and ending
                    on September 30, 2022.'';
                (2) in subsection (b)(3)--
                        (A) by striking ``the State fails'' and inserting
                    ``subject to subsection (f), the State fails'';
                        (B) by striking ``and ending the last day of the
                    month in which the emergency period described in
                    subsection (a) ends'' and inserting ``and ending on
                    March 31, 2022,''; and
                        (C) by striking ``through the end of the month in
                    which such emergency period ends'' and inserting
                    ``through September 30, 2022,''; and
                (3) by adding at the end the following new subsection:
        ``(f) Special Rule for Enrollments as of April 1, 2022.--For
    calendar quarters during the period described in subsection (a) that
    begin on or after April 1, 2022, a State described in such subsection
    may, in accordance with paragraph (3), terminate coverage for an
    individual who is determined to be no longer eligible for medical
    assistance and who has been enrolled for at least 12 consecutive months
    under the State plan of such State under title XIX of the Social
    Security Act (42 U.S.C. 1396) (or waiver of such plan), and such State
    shall not be ineligible for the increase to the Federal medical
    assistance percentage of the State described in such subsection on the
    basis that the State is in violation of the requirement of subsection
    (b)(3), if the State, with respect to such terminations of coverage
    conducted through September 30, 2022, for such individuals, is in
    compliance with each of the following:
                ``(1) The State shall conduct such eligibility
            redeterminations, with respect to such an individual, in
            accordance with the provisions of section 435.916 of title 42
            of the Code of Federal Regulations (or any successor
            regulation) and the provisions of section 1943 of the Social
            Security Act, as applicable.
                ``(2) Prior to terminating coverage for an individual, the
            State shall undertake a good faith effort to ensure that the
            State has contact information (including an up-to-date mailing
            address, phone number, or email address) for such individuals
            by coordinating with Medicaid managed care organizations (where
            applicable), and other applicable State health and human
            services agencies.
                ``(3) The State may not disenroll from the State plan (or
            waiver) such an individual determined ineligible pursuant to
            such a redetermination for medical assistance under the State
            plan (or waiver) on the basis of returned mail unless--
                        ``(A) there have been at least two failed attempts
                    to contact such individual through at least 2
                    modalities; and
                        ``(B) after the second attempt, the individual had
                    30 days notice, through at least 2 modalities, before
                    such disenrollment takes effect.
                ``(4) The State may not initiate eligibility
            redeterminations for more than 1/12 of individuals enrolled in
            the State plan (or waiver) with respect to any month during the
            period beginning on April 1, 2022, and ending on September 30,
            2022.
                ``(5) The State shall submit to the Secretary monthly
            reports during the period described in subsection (a) that
            begin on or after April 1, 2022 which the State receives an
            increase pursuant to such subsection period on the activities
            of the State, including, with respect to the period for which
            the report is submitted--
                        ``(A) the number of eligibility renewals initiated,
                    beneficiaries renewed, and individuals whose
                    eligibility was terminated;
                        ``(B) the number of such cases in which eligibility
                    for medical assistance under the State plan (or waiver)
                    were so terminated due to the individual's failure to
                    return a renewal form or other information needed by
                    the state to make an eligibility determination;
                        ``(C) the number of such cases in which eligibility
                    for medical assistance under the State plan (or waiver)
                    were so terminated pursuant to such a redetermination
                    due to a known change in circumstance;
                        ``(D) the number of individuals whose coverage was
                    terminated pursuant to such a redetermination whose
                    accounts were, during such period, transitioned to the
                    Exchange, CHIP, or basic health program; and
                        ``(E) with respect to eligibility redeterminations,
                    the daily average volume, wait times, and abandonment
                    rate (as determined by the Secretary) for each call
                    center during such month.''.
        (c) Medical Assistance Under Medicaid for Inmates During 30-day
    Period Preceding Release.--
                (1) In general.--The subdivision (A) following paragraph
            (31) of section 1905(a) of the Social Security Act (42 U.S.C.
            1396d(a)) is amended by inserting ``and, beginning on the first
            day of the first fiscal year quarter that begins two years
            after the date of the enactment of the Act titled `An Act to
            provide for reconciliation pursuant to title II of S. Con. Res.
            14', except during the 30-day period preceding the date of
            release of an inmate of a public institution'' after ``medical
            institution''.
                (2) Conforming amendments in title xix.--Section 1902(a) of
            the Social Security Act (42 U.S.C. 1396a(a)) is amended--
                        (A) in paragraph (74), by striking at the end
                    ``and''; and
                        (B) in paragraph (84)--
                                (i) in subparagraph (A), by inserting ``,
                            except, beginning on the first day of the first
                            fiscal year quarter that begins two years after
                            the date of the enactment of the Act titled `An
                            Act to provide for reconciliation pursuant to
                            title II of S. Con. Res. 14', the State may not
                            suspend coverage during the 30-day period
                            preceding the date of release of the juvenile''
                            after ``during the period the juvenile is such
                            an inmate''; and
                                (ii) in subparagraph (C), by striking
                            ``upon release'' and inserting ``30 days prior
                            to release''.
                (3) Conforming amendment in title xxi.--Section 2110(b)(2)
            of the Social Security Act (42 U.S.C. 1397jj(b)(2))--
                        (A) in subparagraph (A), by striking at the end
                    ``or'';
                        (B) in subparagraph (B), by striking the period at
                    the end and inserting ``; or''; and
                        (C) by adding at the end the following new
                    subparagraph:
                        ``(C) except, beginning on the first day of the
                    first fiscal year quarter that begins two years after
                    the date of the enactment of the Act titled `An Act to
                    provide for reconciliation pursuant to title II of S.
                    Con. Res. 14,' except during the 30-day period
                    preceding the date of release of such child from such
                    public institution.''.
        (d) Extension of Certain Provisions.--
                (1) Express lane eligibility option.--Section 1902(e)(13)
            of the Social Security Act (42 U.S.C. 1396a(e)(13)) is amended
            by striking subparagraph (I).
                (2) Conforming amendments for assurance of affordability
            standard for children and families.--Section 1902(gg)(2) of the
            Social Security Act (42 U.S.C. 1396a(gg)(2)) is amended--
                        (A) in the paragraph heading, by striking ``through
                    september 30, 2027''; and
                        (B) by striking ``through September 30'' and all
                    that follows through ``ends on September 30, 2027'' and
                    inserting ``(but beginning on October 1, 2019,''.
        (e) Expansion of Community Mental Health Services Demonstration
    Program.--
                (1) In general.--Section 223 of the Protecting Access to
            Medicare Act of 2014 (42 U.S.C. 1396a note) is amended--
                        (A) in subsection (c), by adding at the end the
                    following new paragraph:
                ``(3) Additional planning grants.--In addition to the
            planning grants awarded under paragraph (1), the Secretary
            shall award planning grants to States (other than States
            selected to conduct demonstration programs under paragraph (1)
            or (8) of subsection (d)) for the purpose of developing
            proposals to participate in time-limited demonstration programs
            described in subsection (d).'';
                        (B) in subsection (d)--
                                (i) in paragraph (3), by striking ``Subject
                            to paragraph (8)'' and inserting ``Subject to
                            paragraphs (8) and (9)'';
                                (ii) in paragraph (5)(C)(iii)(II), by
                            inserting ``or paragraph (9)'' after
                            ``paragraph (8)'';
                                (iii) in paragraph (7)--
                                        (I) in subparagraph (A), by
                                    inserting ``through the year in which
                                    the last demonstration under this
                                    section ends'' after ``annually
                                    thereafter''; and
                                        (II) in subparagraph (B)--
                                                (aa) by striking ``December
                                            31, 2021'' and inserting
                                            ``March 31, 2026'';
                                                (bb) by striking
                                            ``recommendations concerning''
                                            and all that follows through
                                            the period and inserting
                                            ``recommendations concerning
                                            whether and how the
                                            demonstration programs under
                                            this section should be
                                            modified.''; and
                                                (cc) by adding at the end
                                            the following new sentence:
                                            ``Such recommendations shall be
                                            based on data collected from
                                            States selected to conduct
                                            demonstration programs under
                                            paragraph (1) and, to the
                                            extent available, data
                                            collected from States selected
                                            to conduct demonstration
                                            programs under paragraphs (8)
                                            and (9).''; and
                                (iv) by adding at the end the following new
                            paragraph:
                ``(9) Further additional programs.--
                        ``(A) In general.--In addition to the States
                    selected under paragraphs (1) and (8) and without
                    regard to paragraph (4), the Secretary shall select any
                    State that meets the requirements described in
                    subparagraph (B) to conduct a demonstration program
                    that meets the requirements of this subsection for 2
                    years.
                        ``(B) Requirements.--The requirements described in
                    this subparagraph with respect to a State are that the
                    State--
                                ``(i) was awarded a planning grant under
                            paragraph (1) or (3) of subsection (c); and
                                ``(ii) submits an application (in addition
                            to any application that the State may have
                            previously submitted under this section) that
                            meets the requirements of paragraph (2)(B).
                        ``(C) Requirements for selected states.--The
                    requirements applicable to States selected under
                    paragraph (8) pursuant to subparagraph (C) of such
                    paragraph shall apply in the same manner to States
                    selected under this paragraph.'';
                        (C) in subsection (e), by amending paragraph (4) to
                    read as follows:
                ``(4) State.--The term State means each of the 50 States,
            the District of Columbia, Puerto Rico, the Virgin Islands,
            Guam, the Northern Mariana Islands, and American Samoa.''; and
                        (D) in subsection (f)(1)--
                                (i) in subparagraph (A), by striking ``;
                            and'' and inserting a semicolon;
                                (ii) in subparagraph (B), by striking the
                            period and inserting ``, and $40,000,000 for
                            fiscal year 2022; and''; and
                                (iii) by adding at the end the following
                            new subparagraph:
                        ``(C) for purposes of updating the criteria under
                    subsection (a) as needed for certified community
                    behavioral health clinics and carrying out subsections
                    (c)(3), (d)(7), and (d)(9) (including the provision of
                    technical assistance to States applying for planning
                    grants under subsection (c)(3) and conducting
                    demonstration projects under this section), $5,000,000
                    for fiscal year 2022.''.
                (2) Exclusion of amounts attributable to increased fmap
            from territorial caps.--Section 1108 of the Social Security Act
            (42 U.S.C. 1308) is amended--
                        (A) in subsection (f), in the matter preceding
                    paragraph (1), by striking ``subsections (g) and (h)''
                    and inserting ``subsections (g), (h), and (i)''; and
                        (B) by adding at the end the following:
        ``(i) Exclusion From Caps of Amounts Attributable to Enhanced FMAP
    for Community Mental Health Services.--Any additional amount paid to
    Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands,
    and American Samoa for expenditures for medical assistance that is
    attributable to an enhanced Federal medical assistance percentage
    applicable to such expenditures under section 223(d)(5) of the
    Protecting Access to Medicare Act of 2014 shall not be taken into
    account for purposes of applying payment limits under subsections (f)
    and (g).''.
        (f) Making Permanent a State Option to Provide Qualifying
    Community-based Mobile Crisis Intervention Services.--Section 1947 of
    the Social Security Act (42 U.S.C. 1396w-6) is amended--
                (1) in subsection (a), by striking ``during the 5-year
            period'';
                (2) in subsection (c), by striking ``occurring during the
            period described in subsection (a) that a State'' and inserting
            ``in which a State provides medical assistance for qualifying
            community-based mobile crisis intervention services under this
            section and''; and
                (3) in subsection (d)(2)--
                        (A) in subparagraph (A), by striking ``for the
                    fiscal year preceding the first fiscal quarter
                    occurring during the period described in subsection
                    (a)'' and inserting ``for the fiscal year preceding the
                    first fiscal quarter in which the State provides
                    medical assistance for qualifying community-based
                    mobile crisis intervention services under this
                    section''; and
                        (B) in subparagraph (B), by striking ``occurring
                    during the period described in subsection (a)'' and
                    inserting ``occurring during a fiscal quarter''.
        (g) Extension of 100 Percent Federal Medical Assistance Percentage
    for Urban Indian Health Organizations and Native Hawaiian Health Care
    Systems.--The third sentence of section 1905(b) of the Social Security
    Act (42 U.S.C. 1396d(b)) is amended--
                (1) by striking ``for the 8 fiscal year quarters beginning
            with the first fiscal year quarter beginning after the date of
            the enactment of the American Rescue Plan Act of 2021'' and
            inserting ``for the period of the 16 fiscal year quarters that
            begins on April 1, 2021''; and
                (2) by striking ``such 8 fiscal year quarters'' and
            inserting ``such period of 16 fiscal year quarters''.
        (h) Ensuring Accurate Payments to Pharmacies Under Medicaid.--
                (1) In general.--Section 1927(f) of the Social Security Act
            (42 U.S.C. 1396r-8(f)) is amended--
                        (A) by striking ``and'' after the semicolon at the
                    end of paragraph (1)(A)(i) and all that precedes it
                    through ``(1)'' and inserting the following:
                ``(1) Determining pharmacy actual acquisition costs.--The
            Secretary shall conduct a survey of retail community pharmacy
            drug prices in the 50 States and the District of Columbia, to
            determine the national average drug acquisition cost, as
            follows:
                        ``(A) Use of vendor.--The Secretary may contract
                    services for--
                                ``(i) with respect to retail community
                            pharmacies, the determination of retail survey
                            prices of the national average drug acquisition
                            cost for covered outpatient drugs based on a
                            monthly survey of such pharmacies, net of all
                            discounts and rebates (to the extent any
                            information with respect to such discounts and
                            rebates is available), the average
                            reimbursement received for such drugs by such
                            pharmacies from all sources of payment and, to
                            the extent available, the usual and customary
                            charges to consumers for such drugs; and'';
                        (B) by adding at the end of paragraph (1) the
                    following:
                        ``(F) Survey reporting.--A State shall require that
                    any retail community pharmacy in the State that
                    receives any payment, reimbursement, administrative
                    fee, discount, or rebate related to the dispensing of
                    covered outpatient drugs to individuals receiving
                    benefits under this title or title XXI, regardless of
                    whether such payment, fee, discount, or rebate is
                    received from the State or a managed care entity
                    directly or from a pharmacy benefit manager or another
                    entity that has a contract with the State or a managed
                    care entity or other specified entity (as such terms
                    are defined in section 1903(m)(9)(D)), shall respond to
                    surveys of retail prices conducted under this
                    subsection with the specific information requested by
                    the vendor.
                        ``(G) Survey information.--Information on retail
                    community actual acquisition prices obtained under this
                    paragraph shall be made publicly available and shall
                    include at least the following:
                                ``(i) The monthly response rate of the
                            survey, including a list of pharmacies not in
                            compliance with subparagraph (F) and the
                            identification numbers for such pharmacies.
                                ``(ii) The sampling frame and number of
                            pharmacies sampled monthly.
                                ``(iii) Characteristics of reporting
                            pharmacies, including type (such as independent
                            or chain), geographic or regional location, and
                            dispensing volume.
                                ``(iv) Reporting of a separate national
                            average drug acquisition cost for each drug for
                            independent retail pharmacies and chain
                            pharmacies.
                                ``(v) Information on price concessions
                            including on and off invoice discounts,
                            rebates, and other price concessions.
                                ``(vi) Information on average professional
                            dispensing fees paid.
                        ``(H) Penalties.--
                                ``(i) Failure to provide timely
                            information.--A retail community pharmacy that
                            knowingly fails to respond to a survey
                            conducted under this subsection on a timely
                            basis may be subject to a civil monetary
                            penalty in an amount not to exceed $10,000 for
                            each day in which such information has not been
                            provided. A retail community pharmacy shall not
                            be subject to such penalty if the pharmacy
                            makes a good faith effort to provide the
                            information requested by the survey on a timely
                            basis.
                                ``(ii) False information.--A retail
                            community pharmacy that knowingly provides
                            false information in response to a survey
                            conducted under this subsection may be subject
                            to a civil money penalty in an amount not to
                            exceed $100,000 for each item of false
                            information.''; and
                        (C) in paragraph (4), by inserting ``, and
                    $7,000,000 for fiscal year 2023 and each fiscal year
                    thereafter,'' after ``2010''.
                (2) Condition for federal financial participation.--Section
            1903(i)(10) of the Social Security Act (42 U.S.C. 1396b(i)(10))
            is amended--
                        (A) in subparagraph (D), by striking ``and'' after
                    the semicolon;
                        (B) in subparagraph (E), by striking ``or'' after
                    the semicolon and inserting ``and''; and
                        (C) by inserting after subparagraph (E), the
                    following new subparagraph:
                ``(F) with respect to any amount expended for reimbursement
            to a retail community pharmacy under this title unless the
            State requires the retail community pharmacy to respond to
            surveys of retail prices conducted under section 1927(f) in
            accordance with paragraph (1)(F) of such section; or''.
                (3) Effective date.--The amendments made by this section
            take effect on the 1st day of the 1st quarter that begins on or
            after the date that is 18 months after the date of enactment of
            this Act.
        (i) Funding for Implementation and Administration.--In addition to
    amounts otherwise available, there is appropriated to the Secretary,
    for fiscal year 2022, to be available until expended, out of any money
    in the Treasury not otherwise appropriated, $20,000,000, to provide
    technical assistance and guidance and cover administrative costs
    associated with implementing the amendments made by this part and part
    2.

                         PART 5--MAINTENANCE OF EFFORT

    SEC. 30751. ENCOURAGING CONTINUED ACCESS AFTER THE END OF THE PUBLIC
                  HEALTH EMERGENCY.

        Section 6008 of the Families First Coronavirus Response Act (42
    U.S.C. 1396d note), as amended by section 30741(b), is further
    amended--
                (1) by redesignating the second subsection (d) added by
            section 11 of division X of Public Law 116-260 as subsection
            (e); and
                (2) by adding at the end the following new subsection:
        ``(g) Encouraging Continued Access After the End of the Public
    Health Emergency.--
                ``(1) In general.--Subject to paragraph (2), if, between
            October 1, 2022 and December 31, 2025, a State puts into effect
            for any calendar quarter occurring during such period
            eligibility standards, methodologies, or procedures for
            individuals (except individuals described in subparagraph (D)
            of section 1902(e)(14)) who are applying for or receiving
            medical assistance under the State plan of such State under
            title XIX of the Social Security Act (42 U.S.C. 1396 through
            1396w-6) (including any waiver under such title or section 1115
            of such Act (42 U.S.C. 1315)) that are more restrictive than
            the eligibility standards, methodologies, or procedures,
            respectively, under the State plan (or waiver of such plan)
            that are in effect on October 1, 2021, the Federal medical
            assistance percentage otherwise determined under section
            1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) for
            that State shall be reduced by 3.1 percentage points for such
            calendar quarter.
                ``(2) Nonapplication.--During the period described in
            paragraph (1), at the option of the State, the condition under
            such paragraph may not apply to the State with respect to
            nonpregnant, nondisabled adults who are eligible for medical
            assistance under the State plan (or waiver such plan) whose
            income exceeds 133 percent of the poverty line (as defined in
            section 2110(c)(5)) applicable to a family of the size involved
            if, on or after December 31, 2022, the State had certified or
            certifies to the Secretary that, with respect to the State
            fiscal year during which the certification is made, the State
            has a budget deficit, or with respect to the succeeding State
            fiscal year, the State is projected to have a budget deficit.
            Upon submission of such a certification to the Secretary, the
            condition under paragraph (1) shall not apply to the State with
            respect to any remaining portion of the period described in the
            preceding sentence.''.

                Subtitle G--Children's Health Insurance Program

    SEC. 30801. INVESTMENTS TO STRENGTHEN CHIP.

        (a) Permanent Extension of Children's Health Insurance Program.--
                (1) In general.--Section 2104(a)(28) of the Social Security
            Act (42 U.S.C. 1397dd(a)(28)) is amended to read as follows:
                ``(28) for fiscal year 2027 and each subsequent year, such
            sums as are necessary to fund allotments to States under
            subsection (m).''.
                (2) Allotments.--
                        (A) In general.--Section 2104(m) of the Social
                    Security Act (42 U.S.C. 1397dd(m)) is amended--
                                (i) in paragraph (2)(B)(i), by striking ``,
                            2023, and 2027'' and inserting ``and 2023'';
                                (ii) in paragraph (5)--
                                        (I) by striking ``(10), or (11)''
                                    and inserting ``or (10)'';
                                        (II) by striking ``for a fiscal
                                    year'' and inserting ``for a fiscal
                                    year before 2027''; and
                                        (III) by striking ``2023, or 2027''
                                    and inserting ``or 2023'';
                                (iii) in paragraph (7)--
                                        (I) in subparagraph (A), by
                                    striking ``and ending with fiscal year
                                    2027,''; and
                                        (II) in the flush left matter at
                                    the end, by striking ``or fiscal year
                                    2026'' and inserting ``fiscal year
                                    2026, or a subsequent even-numbered
                                    fiscal year'';
                                (iv) in paragraph (9)--
                                        (I) by striking ``(10), or (11)''
                                    and inserting ``or (10)''; and
                                        (II) by striking ``2023, or 2027,''
                                    and inserting ``or 2023''; and
                                (v) by striking paragraph (11).
                        (B) Conforming amendment.--Section 50101(b)(2) of
                    the Bipartisan Budget Act of 2018 (Public Law 115-123)
                    is repealed.
        (b) Other Related CHIP Policies.--
                (1) Pediatric quality measures program.--Section
            1139A(i)(1) of the Social Security Act (42 U.S.C. 1320b-
            9a(i)(1)) is amended--
                        (A) in subparagraph (C), by striking at the end
                    ``and'';
                        (B) in subparagraph (D), by striking the period at
                    the end and inserting a semicolon; and
                        (C) by adding at the end the following new
                    subparagraphs:
                        ``(E) for fiscal year 2028, $15,000,000 for the
                    purpose of carrying out this section (other than
                    subsections (e), (f), and (g)); and
                        ``(F) for each subsequent fiscal year, the amount
                    appropriated under this paragraph for the previous
                    fiscal year, increased by the percentage increase in
                    the consumer price index for all urban consumers (all
                    items; United States city average, as published by the
                    Bureau of Labor Statistics) rounded to the nearest
                    $100,000 over such previous fiscal year, for the
                    purpose of carrying out this section (other than
                    subsections (e), (f), and (g)).''.
                (2) Assurance of eligibility standards for children.--
            Section 2105(d)(3) of the Social Security Act (42 U.S.C.
            1397ee(d)(3)) is amended--
                        (A) in the paragraph heading, by striking ``through
                    september 30, 2027''; and
                        (B) in subparagraph (A)--
                                (i) in the matter preceding clause (i)--
                                        (I) by striking ``During the period
                                    that begins on the date of enactment of
                                    the Patient Protection and Affordable
                                    Care Act and ends on September 30,
                                    2027'' and inserting ``Beginning on the
                                    date of the enactment of the Patient
                                    Protection and Affordable Care Act'';
                                        (II) by striking ``During the
                                    period that begins on October 1, 2019,
                                    and ends on September 30, 2027'' and
                                    inserting ``Beginning on October 1,
                                    2019''; and
                                        (III) by striking ``The preceding
                                    sentences shall not be construed as
                                    preventing a State during any such
                                    periods from'' and inserting ``The
                                    preceding sentences shall not be
                                    construed as preventing a State from'';
                                (ii) in clause (i), by striking the
                            semicolon at the end and inserting a period;
                                (iii) by striking clauses (ii) and (iii);
                            and
                                (iv) as amended by subclause (i)(III), by
                            striking ``as preventing a State from'' and all
                            that follows through ``applying eligibility
                            standards'' and inserting ``as preventing a
                            State from applying eligibility standards''.
                (3) Qualifying states option.--Section 2105(g)(4) of the
            Social Security Act (42 U.S.C. 1397ee(g)(4)) is amended--
                        (A) in the paragraph heading, by striking ``for
                    fiscal years 2009 through 2027'' and inserting ``after
                    fiscal year 2008''; and
                        (B) in subparagraph (A), by striking ``for any of
                    fiscal years 2009 through 2027'' and inserting ``for
                    any fiscal year after fiscal year 2008''.
                (4) Outreach and enrollment program.--Section 2113 of the
            Social Security Act (42 U.S.C. 1397mm) is amended--
                        (A) in subsection (a)--
                                (i) in paragraph (1), by striking ``during
                            the period of fiscal years 2009 through 2027''
                            and inserting ``, beginning with fiscal year
                            2009,'';
                                (ii) in paragraph (2)--
                                        (I) by striking ``10 percent of
                                    such amounts'' and inserting ``10
                                    percent of such amounts for the period
                                    or the fiscal year for which such
                                    amounts are appropriated''; and
                                        (II) by striking ``during such
                                    period'' and inserting ``, during such
                                    period or such fiscal year,''; and
                                (iii) in paragraph (3), by striking ``For
                            the period of fiscal years 2024 through 2027,
                            an amount equal to 10 percent of such amounts''
                            and inserting ``Beginning with fiscal year
                            2024, an amount equal to 10 percent of such
                            amounts for the period or the fiscal year for
                            which such amounts are appropriated''; and
                        (B) in subsection (g)--
                                (i) by striking ``2017,,'' and inserting
                            ``2017,'';
                                (ii) by striking ``and $48,000,000'' and
                            inserting ``$48,000,000''; and
                                (iii) by inserting after ``through 2027''
                            the following: ``, $60,000,000 for fiscal years
                            2028, 2029, and 2030, and for each 3 fiscal
                            years after fiscal year 2030, the amount
                            appropriated under this subsection for the
                            previous fiscal year, increased by the
                            percentage increase in the consumer price index
                            for all urban consumers (all items; United
                            States city average, as published by the Bureau
                            of Labor Statistics) rounded to the nearest
                            $100,000 over such previous fiscal year''.
                (5) Child enrollment contingency fund.--Section 2104(n) of
            the Social Security Act (42 U.S.C. 1397dd(n)) is amended--
                        (A) in paragraph (2)--
                                (i) in subparagraph (A)(ii)--
                                        (I) by striking ``2024 through
                                    2026'' and inserting ``beginning with
                                    fiscal year 2024''; and
                                        (II) by striking ``2023, and 2027''
                                    and inserting ``and 2023''; and
                                (ii) in subparagraph (B)--
                                        (I) by striking ``2024 through
                                    2026'' and inserting ``beginning with
                                    fiscal year 2024''; and
                                        (II) by striking ``2023, and 2027''
                                    and inserting ``and 2023''; and
                        (B) in paragraph (3)(A)--
                                (i) by striking ``fiscal years 2024 through
                            2026'' and inserting ``fiscal year 2024 or any
                            subsequent fiscal year''; and
                                (ii) by striking ``2023, or 2027'' and
                            inserting ``or 2023''.
        (c) CHIP Drug Rebates.--
                (1) In general.--Section 2107 of the Social Security Act
            (42 U.S.C. 1397gg), as amended by section 30721(b)(2), is
            further amended--
                        (A) in subsection (e)(1) by adding at the end the
                    following new subparagraph:
                        ``(V) Beginning January 1, 2024, section 1927, in
                    accordance with subsection (h) of this section, with
                    respect to covered outpatient drugs (as defined in
                    section 1927) for which child health assistance or
                    pregnancy-related assistance (as defined in section
                    2112(d)(1)) is provided under the State child health
                    plan, including such drugs dispensed to individuals
                    enrolled with a managed care organization that meets
                    the requirements of subpart L of part 457 of title 42,
                    Code of Federal Regulations (or a successor regulation)
                    if the organization is responsible for coverage of such
                    drugs.''; and
                        (B) by adding at the end the following new
                    subsection:
        ``(h) Drug Rebates.--For purposes of subsection (e)(1)(V), in
    applying section 1927--
                ``(1) the Secretary shall take such actions as are
            necessary and develop or adapt such processes and mechanisms as
            are necessary, including to report and collect data to bill and
            track rebates under section 1927, as applied pursuant to
            subsection (e)(1)(V) for covered outpatient drugs (as defined
            in such section 1927) for which child health assistance or
            pregnancy-related assistance (as defined in section 2112(d)(1))
            is provided under the State child health plan;
                ``(2) the requirements of such section 1927 shall apply to
            any drug or biological product described in paragraph (1)(A) of
            section 1905(ee) that is--
                        ``(A) furnished as child health assistance or
                    pregnancy-related assistance under the State child
                    health plan; and
                        ``(B) a covered outpatient drug (as defined in
                    section 1927(k), except that, in applying paragraph
                    (2)(A) of such section to a drug described in such
                    paragraph (1)(A) of such section 1905(ee), such drug
                    shall be deemed `a prescribed drug for purposes of
                    subsection (a)(12))'; and
                ``(3) in order for payment to be available under section
            2105 with respect to child health assistance or pregnancy-
            related assistance for covered outpatient drugs of a
            manufacturer, the manufacturer must have entered into and have
            in effect a single rebate agreement to--
                        ``(A) provide rebates under section 1927 to a State
                    Medicaid program under title XIX as well as a State
                    program under this title; and
                        ``(B) provide such rebates to a State program under
                    this title in the same form and manner as the
                    manufacturer is required to provide rebates under an
                    agreement described in section 1927(b) to a State
                    Medicaid program under title XIX.
            Nothing in this subsection or subsection (e)(1)(V) shall be
            construed as limiting Federal financial participation for
            prescription drugs and biological products that do not satisfy
            the definition of a covered outpatient drug and for which there
            is not a rebate agreement in effect.''.
                (2) Drug rebate conforming amendment.--Section 1927(a)(1)
            of the Social Security Act (42 U.S.C. 1396r-8(a)(1)) is amended
            in the first sentence--
                        (A) by striking ``or under part B of title XVIII''
                    and inserting ``, under part B of title XVIII, or,
                    beginning with the first full calendar quarter with
                    respect to which section 2107(e)(1)(V) applies, under
                    section 2105 with respect to child health assistance or
                    pregnancy-related assistance under title XXI'';
                        (B) by striking ``a rebate agreement described in
                    subsection (b)'' and inserting ``a single rebate
                    agreement described in subsection (b) with respect to
                    payment under section 1903(a) and, beginning January 1,
                    2024, title XXI,''; and
                        (C) by inserting ``and including as such subsection
                    (b) is applied pursuant to subsections (e)(1)(V) and
                    (h) of section 2107 with respect to child health
                    assistance and pregnancy-related assistance under a
                    State child health plan under title XXI'' before ``,
                    and must meet''.
                (3) Non-duplication of rebates conforming amendment.--
            Section 340B(a)(5)(A) of the Public Health Service Act (42
            U.S.C. 256b(a)(5)(A)) is amended--
                        (A) in clause (i), by inserting before the period
                    the following: ``and shall not request payment under
                    title XXI of such Act for child health assistance or
                    pregnancy-related assistance (as defined in section
                    2112(d)(1) of such Act) under a State child health plan
                    under title XXI of such Act with respect to a drug that
                    is subject to an agreement under this section if the
                    drug is subject to the payment of a rebate to the State
                    under section 1927 of such Act, as applied pursuant to
                    subsections (e)(1)(V) and (h) of section 2107 of such
                    Act''; and
                        (B) in clause (ii), by inserting ``, including as
                    applied pursuant to subsections (e)(1)(V) and (h) of
                    section 2107 of such Act,'' after ``the requirements of
                    section 1927(a)(5)(C) of the Social Security Act''.
                (4) Exclusion of rebates from best price conforming
            amendment.--Section 1927(c)(1)(C)(i) of the Social Security Act
            (42 U.S.C. 1396r-8(c)(1)(C)(i)) is amended--
                        (A) in subclause (V), by striking ``and'' at the
                    end;
                        (B) in subclause (VI), by striking the period and
                    inserting ``; and''; and
                        (C) by adding at the end the following new
                    subclause:
                                        ``(VII) any rebates paid pursuant
                                    to section 2107(e)(1)(V).''.
        (d) State Option to Expand Children's Eligibility for Chip.--
                (1) In general.--Section 2110(b)(1)(B)(ii) of the Social
            Security Act (42 U.S.C. 1397jj(b)(1)(B)(ii)) is amended--
                        (A) in subclause (II), by striking ``or'' at the
                    end;
                        (B) in subclause (III), by striking ``and'' at the
                    end and inserting ``or''; and
                        (C) by inserting after subclause (III) the
                    following new subclause:
                                ``(IV) at the option of the State, whose
                            family income exceeds the maximum income level
                            otherwise established for children under the
                            State child health plan as of the date of the
                            enactment of this subclause; and''.
                (2) Treatment of territories.--Section 2104(m)(7) of the
            Social Security Act (42 U.S.C. 1397dd(m)(7)) is amended--
                        (A) in the matter preceding subparagraph (A), by
                    striking ``the 50 States or the District of Columbia''
                    and inserting ``a State (including the District of
                    Columbia and each commonwealth and territory)'';
                        (B) in subparagraph (B)(ii), by striking ``or
                    District''; and
                        (C) in the matter following subparagraph (B), by
                    striking each place it occurs ``or District''
                (3) Removal of sunset for increases in allotments.--Section
            2104(m)(7)(A) of the Social Security Act (42 U.S.C.
            1397dd(m)(7)(A)) is amended by striking ``and ending with
            fiscal year 2027,''.
        (e) Funding for Implementation and Administration.--In addition to
    amounts otherwise available, there is appropriated to the Secretary,
    for fiscal year 2022, to be available until expended, out of any money
    in the Treasury not otherwise appropriated, $5,000,000, to provide
    technical assistance and guidance and cover administrative costs
    associated with implementing the amendments made by this section.

               Subtitle H--Medicare Coverage of Hearing Services

    SEC. 30901. PROVIDING COVERAGE FOR HEARING CARE UNDER THE MEDICARE
                  PROGRAM.

        (a) Provision of Audiology Services by Qualified Audiologists and
    Qualified Hearing Aid Professionals.--
                (1) In general.--Section 1861(ll) of the Social Security
            Act (42 U.S.C. 1395x(ll)) is amended--
                        (A) in paragraph (3)--
                                (i) by inserting ``(and, beginning January
                            1, 2023, such aural rehabilitation and
                            treatment services)'' after ``assessment
                            services'';
                                (ii) by inserting ``, and, beginning on
                            January 1, 2023, such hearing assessment
                            services furnished by a qualified hearing aid
                            professional,'' after ``by a qualified
                            audiologist''; and
                                (iii) by striking ``the audiologist'' and
                            inserting ``the audiologist or qualified
                            hearing aid professional''; and
                        (B) in paragraph (4), by adding at the end the
                    following new subparagraph:
                ``(C) The term `qualified hearing aid professional' means,
            with respect to hearing assessment services described in
            paragraph (3), an individual who--
                        ``(i) is licensed or registered as a hearing aid
                    dispenser, hearing aid specialist, hearing instrument
                    dispenser, or related professional by the State in
                    which the individual furnishes such services; and
                        ``(ii) meets such other requirements as the
                    Secretary determines appropriate (including
                    requirements relating to educational certifications or
                    accreditations), taking into account any additional
                    requirements for hearing aid specialists, hearing aid
                    dispensers, and hearing instrument dispensers
                    established by Medicare Advantage organizations under
                    part C, State plans (or waivers of such plans) under
                    title XIX, and the group health plans and health
                    insurance issuers (as such terms are defined in section
                    2791 of the Public Health Service Act).''.
                (2) Payment for qualified hearing aid professionals.--
            Section 1833(a)(1) of the Social Security Act (42 U.S.C.
            1395l(a)(1)), as amended by section 139101(b), is further
            amended--
                        (A) by striking ``and'' before ``(EE)''; and
                        (B) by inserting before the semicolon at the end
                    the following: ``and (FF) with respect to hearing
                    assessment services (as described in paragraph (3) of
                    section 1861(ll)) furnished by a qualified hearing aid
                    professional (as defined in paragraph (4)(C) of such
                    section), the amounts paid shall be equal to 80 percent
                    of the lesser of the actual charge for such services or
                    85 percent of the amount for such services determined
                    under the payment basis determined under section
                    1848''.
        (b) Coverage of Hearing Aids.--
                (1) Inclusion of hearing aids as prosthetic devices.--
            Section 1861(s)(8) of the Social Security Act (42 U.S.C.
            1395x(s)(8)) is amended by inserting ``, and including hearing
            aids (as described in section 1834(h)(7)) furnished on or after
            January 1, 2023, to individuals diagnosed with moderately
            severe, severe, or profound hearing loss'' before the semicolon
            at the end.
                (2) Payment limitations for hearing aids.--Section 1834(h)
            of the Social Security Act (42 U.S.C. 1395m(h)) is amended by
            adding at the end the following new paragraphs:
                ``(6) Payment only on an assignment-related basis.--Payment
            for hearing aids for which payment may be made under this part
            may be made only on an assignment-related basis. The provisions
            of section 1842(b)(18)(B) shall apply to hearing aids in the
            same manner as they apply to services furnished by a
            practitioner described in subsection (b)(18)(C).
                ``(7) Limitations for hearing aids.--Payment may be made
            under this part with respect to an individual, with respect to
            hearing aids furnished on or after January 1, 2023--
                        ``(A) not more than once per ear during a 5-year
                    period;
                        ``(B) only for types of such hearing aids that are
                    determined appropriate by the Secretary; and
                        ``(C) only if furnished pursuant to a written order
                    of a physician, qualified audiologist (as defined in
                    section 1861(ll)(4)), qualified hearing aid
                    professional (as so defined), physician assistant,
                    nurse practitioner, or clinical nurse specialist.''.
                (3) Application of competitive acquisition.--
                        (A) In general.--Section 1834(h)(1)(H) of the
                    Social Security Act (42 U.S.C. 1395m(h)(1)(H)) is
                    amended--
                                (i) in the header, by inserting ``and
                            hearing aids'' after ``orthotics'';
                                (ii) by inserting ``, or of hearing aids
                            described in paragraph (2)(D) of such
                            section,'' after ``2011,''; and
                                (iii) in clause (i), by inserting ``or such
                            hearing aids'' after ``such orthotics''.
                        (B) Conforming amendment.--
                                (i) In general.--Section 1847(a)(2) of the
                            Social Security Act (42 U.S.C. 1395w-3(a)(2))
                            is amended by adding at the end the following
                            new subparagraph:
                        ``(D) Hearing aids.--Hearing aids described in
                    section 1861(s)(8) for which payment would otherwise be
                    made under section 1834(h).''.
                                (ii) Exemption of certain items from
                            competitive acquisition.--Section 1847(a)(7) of
                            the Social Security Act (42 U.S.C. 1395w-
                            3(a)(7)) is amended by adding at the end the
                            following new subparagraph:
                        ``(C) Certain hearing aids.--Those items and
                    services described in paragraph (2)(D) if furnished by
                    a physician or other practitioner (as defined by the
                    Secretary) to the physician's or practitioner's own
                    patients as part of the physician's or practitioner's
                    professional service.''.
                (4) Inclusion of qualified audiologists and qualified
            hearing aid professionals as certain practitioners to receive
            payment on an assignment-related basis.--Section 1842(b)(18)(C)
            of the Social Security Act (42 U.S.C. 1395u(b)(18)(C)), is
            amended by adding at the end the following new clauses:
                                ``(vii) Beginning on January 1, 2023, a
                            qualified audiologist (as defined in section
                            1861(ll)(4)(B)).
                                ``(viii) A qualified hearing aid
                            professional (as defined in section
                            1861(ll)(4)(C)).''.
        (c) Exclusion Modification.--Section 1862(a)(7) of the Social
    Security Act (42 U.S.C. 1395y(a)(7)) is amended by inserting ``(except
    such hearing aids or examinations therefor as described in and
    otherwise allowed under section 1861(s)(8))'' after ``hearing aids or
    examinations therefor''.
        (d) Inclusion as Excepted Medical Treatment.--Section 1821(b)(5)(A)
    of the Social Security Act (42 U.S.C. 1395i-5(b)(5)(A)) is amended--
                (1) in clause (i), by striking ``or'';
                (2) in clause (ii), by striking the period and inserting
            ``, or''; and
                (3) by adding at the end the following new clause:
                                ``(iii) consisting of audiology services
                            described in subsection (ll)(3) of section
                            1861, or hearing aids described in subsection
                            (s)(8) of such section, that are payable under
                            part B as a result of the amendments made by An
                            Act to provide for reconciliation pursuant to
                            title II of S. Con. Res. 14.''.
        (e) Rural Health Clinics and Federally Qualified Health Centers.--
                (1) Clarifying coverage of audiology services as
            physicians' services.--Section 1861(aa)(1)(A) of the Social
            Security Act (42 U.S.C. 1395x(aa)(1)(A)) is amended by
            inserting ``(including audiology services (as defined in
            subsection (ll)(3)))'' after ``physicians' services''.
                (2) Inclusion of qualified audiologists and qualified
            hearing aid professionals as rhc and fqhc practitioners.--
            Section 1861(aa)(1)(B) of the Social Security Act (42 U.S.C.
            1395x(aa)(1)(B)) is amended by inserting ``or by a qualified
            audiologist or a qualified hearing aid professional (as such
            terms are defined in subsection (ll)),'' after ``(as defined in
            subsection (hh)(1)),''.
                (3) Temporary payment rates for certain services under the
            rhc air and fqhc pps.--
                        (A) AIR.--Section 1833 of the Social Security Act
                    (42 U.S.C. 1395l) is amended--
                                (i) in subsection (a)(3)(A), by inserting
                            ``(which shall, in the case of audiology
                            services (as defined in section 1861(ll)(3)),
                            in lieu of any limits on reasonable charges
                            otherwise applicable, be based on the rates
                            payable for such services under the payment
                            basis determined under section 1848 until such
                            time as the Secretary determines sufficient
                            data has been collected to otherwise apply such
                            limits (or January 1, 2029, if no such
                            determination has been made as of such date))''
                            after ``may prescribe in regulations''; and
                                (ii) by adding at the end the following new
                            subsection:
        ``(ee) Disregard of Costs Attributable to Certain Services From
    Calculation of RHC AIR.--Payments for rural health clinic services
    other than audiology services (as defined in section 1861(ll)(3)) under
    the methodology for all-inclusive rates (established by the Secretary)
    under subsection (a)(3) shall not take into account the costs of such
    services while rates for such services are based on rates payable for
    such services under the payment basis established under section
    1848.''.
                        (B) PPS.--Section 1834(o) of the Social Security
                    Act (42 U.S.C. 1395m(o)) is amended by adding at the
                    end the following new paragraph:
                ``(5) Temporary payment rates based on pfs for certain
            services.--The Secretary shall, in establishing payment rates
            for audiology services (as defined in section 1861(ll)(3)) that
            are Federally qualified health center services under the
            prospective payment system established under this subsection,
            in lieu of the rates otherwise applicable under such system,
            base such rates on rates payable for such services under the
            payment basis established under section 1848 until such time as
            the Secretary determines sufficient data has been collected to
            otherwise establish rates for such services under such system
            (or January 1, 2029, if no such determination has been made as
            of such date). Payments for Federally qualified health center
            services other than such audiology services under such system
            shall not take into account the costs of such services while
            rates for such services are based on rates payable for such
            services under the payment basis established under section
            1848.''.
        (f) Implementation.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated to the Secretary of Health and
            Human Services for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $370,000,000, to remain
            available until expended, for purposes of implementing the
            amendments made by this section during the period beginning on
            January 1, 2022, and ending on September 30, 2031.
                (2) Program instruction.--The Secretary of Health and Human
            Services shall implement the provisions of, and the amendments
            made by, this section for 2022 and 2023 by program instruction.

                           Subtitle I--Public Health

                PART 1--HEALTH CARE INFRASTRUCTURE AND WORKFORCE

    SEC. 31001. FUNDING TO SUPPORT CORE PUBLIC HEALTH INFRASTRUCTURE FOR
                  STATE, TERRITORIAL, LOCAL, AND TRIBAL HEALTH DEPARTMENTS
                  AT THE CENTERS FOR DISEASE CONTROL AND PREVENTION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary''), acting through the Director
    of the Centers for Disease Control and Prevention (in this section
    referred to as the ``Director''), for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, and to remain
    available until expended--
                (1) for the purposes of carrying out subsection (c)(1)(A)--
                        (A) $200,000,000 in fiscal year 2022;
                        (B) $300,000,000 in fiscal year 2023; and
                        (C) $1,000,000,000 in each of fiscal years 2024
                    through 2026;
                (2) for the purposes of carrying out subsection (c)(1)(B)--
                        (A) $100,000,000 in fiscal year 2022;
                        (B) $150,000,000 in fiscal year 2023; and
                        (C) $500,000,000 in each of fiscal years 2024
                    through 2026; and
                (3) for the purposes of carrying out subsection (d)--
                        (A) $100,000,000 in fiscal year 2022;
                        (B) $150,000,000 in fiscal year 2023; and
                        (C) $500,000,000 in each of fiscal years 2024
                    through 2026.
        (b) Use of Funds.--Amounts made available pursuant to subsection
    (a) shall be used to support core public health infrastructure
    activities to strengthen the public health system of the United States,
    including by awarding grants under this section and expanding and
    improving activities of the Centers for Disease Control and Prevention
    under subsections (c) and (d).
        (c) Grants.--
                (1) Awards.--For the purpose of addressing core public
            health infrastructure needs, the Secretary shall award--
                        (A) a grant to each State or territorial health
                    department, and to local health departments that serve
                    counties with a population of at least 2,000,000 or
                    cities with a population of at least 400,000 people;
                    and
                        (B) grants on a competitive basis to State,
                    territorial, local, or Tribal health departments.
                (2) Required uses.--
                        (A) Reallocation to local health departments.--A
                    State health department receiving funds under
                    subparagraph (A) or (B) of paragraph (1) shall allocate
                    at least 25 percent of such funds to local health
                    departments, as applicable, within the State to support
                    contributions of the local health departments to core
                    public health infrastructure.
                        (B) Progress in meeting accreditation standards.--A
                    health department receiving funds under this section
                    that is not accredited shall report to the Secretary on
                    an annual basis how the department is working to meet
                    accreditation standards.
                (3) Formula grants to health departments.--In awarding
            grants under paragraph (1), the Secretary shall award funds to
            each health department in accordance with a formula which
            considers population size, the Social Vulnerability Index of
            the Centers for Disease Control and Prevention, and other
            factors as determined by the Secretary.
                (4) Competitive grants to state, territorial, local, and
            tribal health departments.--In making grants under paragraph
            (1)(B), the Secretary shall give priority to applicants
            demonstrating core public health infrastructure needs for
            public health agencies in the applicant's jurisdiction.
                (5) Permitted uses.--
                        (A) In general.--The Secretary may make available a
                    subset of the funds available for grants under
                    paragraph (1) for purposes of awarding grants to State,
                    territorial, local, and Tribal health departments for
                    planning or to support public health accreditation.
                        (B) Uses.--Recipients of such grants may use the
                    grant funds to assess core public health infrastructure
                    needs and report to the Centers for Disease Control and
                    Prevention on efforts to achieve accreditation, as
                    applicable.
                (6) Requirements.--To be eligible for a grant under this
            section, an entity shall--
                        (A) submit an application in such form and
                    containing such information as the Secretary shall
                    require;
                        (B) demonstrate to the satisfaction of the
                    Secretary that--
                                (i) funds received through the grant will
                            be expended only to supplement, and not
                            supplant, non-Federal and Federal funds
                            otherwise available to the entity for the
                            purpose of addressing core public health
                            infrastructure needs; and
                                (ii) with respect to activities for which
                            the grant is awarded, the entity will maintain
                            expenditures of non-Federal amounts for such
                            activities at a level not less than the level
                            of such expenditures maintained by the entity
                            for fiscal year 2019; and
                        (C) agree to report annually to the Director
                    regarding the use of the grant funds.
        (d) Core Public Health Infrastructure and Activities for the CDC.--
    The Secretary, acting through the Director, shall expand and improve
    the core public health infrastructure and activities of the Centers for
    Disease Control and Prevention to support activities necessary to
    address unmet, ongoing, and emerging public health needs, including
    prevention, preparation for, and response to public health emergencies.
        (e) Definition.--In this section, the term ``core public health
    infrastructure'' includes--
                (1) health equity activities;
                (2) workforce capacity and competency;
                (3) all hazards public health and preparedness;
                (4) testing capacity, including test platforms, mobile
            testing units, and personnel;
                (5) health information, health information systems, and
            health information analysis (including data analytics);
                (6) epidemiology and disease surveillance;
                (7) contact tracing;
                (8) policy and communications;
                (9) financing;
                (10) community partnership development; and
                (11) relevant components of organizational capacity.
        (f) Supplement Not Supplant.--Amounts made available by this
    section shall be used to supplement, and not supplant, amounts
    otherwise made available for the purposes described in this Act.

    SEC. 31002. FUNDING FOR HEALTH CENTER CAPITAL GRANTS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $2,000,000,000, to remain
    available until expended, for necessary expenses for awarding grants
    and entering into cooperative agreements for capital projects to health
    centers funded under section 330 of the Public Health Service Act (42
    U.S.C. 254b) to be awarded without regard to the time limitation in
    subsection (e)(3) and subsections (e)(6)(A)(iii), (e)(6)(B)(iii), and
    (r)(2)(B) of such section 330, and for necessary expenses for awarding
    grants and cooperative agreements for capital projects to Federally
    qualified health centers, as described in section 1861(aa)(4)(B) of the
    Social Security Act (42 U.S.C. 1395x(aa)(4)(B)). The Secretary shall
    take such steps as may be necessary to expedite the awarding of such
    grants to Federally qualified health centers for capital projects.
        (b) Use of Funds.--Amounts made available to a recipient of a grant
    or cooperative agreement pursuant to subsection (a) shall be used for--
                (1) health center facility alteration, renovation,
            remodeling, expansion, construction, and other capital
            improvement costs, including the costs of amortizing the
            principal of, and paying interest on, loans for such purposes;
            and
                (2) the purchase, renovation, or maintenance of mobile
            clinics and related vehicles and equipment.

    SEC. 31003. FUNDING FOR TEACHING HEALTH CENTER GRADUATE MEDICAL
                  EDUCATION.

        (a) In General.--In addition to amounts otherwise available, and
    notwithstanding the limitations referred to in subsections (b)(2) and
    (d)(2) of section 340H of the Public Health Service Act (42 U.S.C.
    256h), there is appropriated to the Secretary for fiscal year 2022, out
    of any money in the Treasury not otherwise appropriated,
    $3,370,000,000, to remain available until expended, for--
                (1) the program of payments to teaching health centers that
            operate graduate medical education programs under such section;
            and
                (2) the award of teaching health center development grants
            pursuant to section 749A of the Public Health Service Act (42
            U.S.C. 293l-1).
        (b) Exemption From Amount and Duration Limitations.--Subsection (b)
    of section 749A of the Public Health Service Act (42 U.S.C. 293l-1)
    shall not apply with respect to amounts awarded under such section out
    of amounts appropriated under subsection (a) or under section 2604 of
    the American Rescue Plan Act (Public Law 117-2).
        (c) Use of Funds.--Amounts made available pursuant to subsection
    (a) shall be used for the following activities:
                (1) For making payments to establish new approved graduate
            medical residency training programs pursuant to section
            340H(a)(1)(C) of the Public Health Service Act (42 U.S.C.
            256h(a)(1)(C)).
                (2) For making payments under section 340H(a)(1)(A) of the
            Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to
            qualified teaching health centers for maintenance of filled
            positions at existing approved graduate medical residency
            training programs.
                (3) For making payments under section 340H(a)(1)(B) of the
            Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for the
            expansion of existing approved graduate medical residency
            training programs.
                (4) For making awards under section 749A of the Public
            Health Service Act (42 U.S.C. 293l-1) to teaching health
            centers for the purpose of establishing new accredited or
            expanded primary care residency programs.
                (5) To provide an increase to the per resident amount
            described in section 340H(a)(2) of the Public Health Service
            Act (42 U.S.C. 256h(a)(2)).
        (d) Priority Uses of Funds.--In making payments and awards under
    subsection (c), the Secretary shall, in addition to the requirements of
    paragraphs (3)(A) and (3)(B) of section 340H of the Public Health
    Service Act (42 U.S.C. 256h), make payments and awards to eligible
    entities in a manner that accounts for States or territories in which
    there is no existing qualified teaching health center funded by
    payments under such section 340H.

    SEC. 31004. FUNDING FOR CHILDREN'S HOSPITALS THAT OPERATE GRADUATE
                  MEDICAL EDUCATION PROGRAMS.

        In addition to amounts otherwise available, and notwithstanding the
    caps on awards specified in paragraphs (1) and (2) of subsection (b)
    and (h)(1) of section 340E of the Public Health Service Act (42 U.S.C.
    256e), there is appropriated to the Secretary for fiscal year 2022, out
    of any money in the Treasury not otherwise appropriated, $200,000,000,
    to remain available until expended, for carrying out such section 340E
    of the Public Health Service Act (42 U.S.C. 256e).

    SEC. 31005. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $2,000,000,000, to remain available until
    expended, for carrying out sections 338A, 338B, and 338I of the Public
    Health Service Act (42 U.S.C. 254l, 254l-1, 254q-1).

    SEC. 31006. FUNDING FOR THE NURSE CORPS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $500,000,000, to remain available until
    expended, for carrying out section 846 of the Public Health Service Act
    (42 U.S.C. 297n).

    SEC. 31007. FUNDING FOR SCHOOLS OF MEDICINE IN UNDERSERVED AREAS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $500,000,000, to remain
    available until expended, for purposes of making awards to eligible
    entities for the establishment, improvement, or expansion of an
    allopathic or osteopathic school of medicine, or a branch campus of an
    allopathic or osteopathic school of medicine, consistent with
    subsection (b).
        (b) Use of Funds.--The Secretary, acting through the Administrator
    of the Health Resources and Services Administration, shall, with
    priority given to minority-serving institutions described in section
    371(a) of the Higher Education Act of 1965 (20 U.S.C. 1067q(a)), and
    taking into consideration equitable distribution of awards among the
    geographical regions of the United States (which shall include rural
    regions and populations as defined by the Secretary for the purposes of
    this section) and the locations of existing schools of medicine and
    osteopathic medicine, use amounts appropriated by subsection (a) to
    award grants to eligible entities to--
                (1) recruit, enroll, and retain students, including
            individuals who are from disadvantaged backgrounds (including
            racial and ethnic groups underrepresented among medical
            students and health professions), individuals from rural and
            underserved areas, low-income individuals, and first generation
            college students (as defined in section 402A(h)(3) of the
            Higher Education Act of 1965 (20 U.S.C. 1070a-11(h)(3))), at a
            school of medicine or osteopathic medicine or branch campus of
            a school of medicine or osteopathic medicine;
                (2) develop, implement, and expand curriculum that
            emphasizes care for rural and underserved populations,
            including accessible and culturally appropriate and
            linguistically appropriate care and services, at such school or
            branch campus;
                (3) plan and construct a school of medicine or osteopathic
            medicine in an area in which no other such school or branch
            campus of such a school is based;
                (4) plan, develop, and meet criteria for accreditation for
            a school of medicine or osteopathic medicine or branch campus
            of such a school;
                (5) hire faculty, including faculty from racial and ethnic
            groups who are underrepresented among the medical and other
            health professions, and other staff to serve at such a school
            or branch campus;
                (6) support educational programs at such a school or branch
            campus, including modernizing curriculum;
                (7) modernize and expand infrastructure at such a school or
            branch campus; or
                (8) support other activities that the Secretary determines
            will further the establishment, improvement, or expansion of a
            school of medicine or osteopathic medicine or branch campus of
            a school of medicine or osteopathic medicine.
        (c) Definitions.--In this section:
                (1) Eligible entity.--The term ``eligible entity'' means an
            institution of higher education as defined in section 101 of
            the Higher Education Act of 1965 (20 U.S.C. 1001).
                (2) Branch campus.--
                        (A) In general.--The term ``branch campus'', with
                    respect to a school of medicine or osteopathic
                    medicine, means an additional location of such school
                    that is geographically apart and independent of the
                    main campus, at which the school offers at least 50
                    percent of the program leading to a degree of doctor of
                    medicine or doctor of osteopathy that is offered at the
                    main campus.
                        (B) Independence from main campus.--For purposes of
                    subparagraph (A), the location of a school described in
                    such subparagraph shall be considered to be independent
                    of the main campus described in such subparagraph if
                    the location--
                                (i) is permanent in nature;
                                (ii) offers courses in educational programs
                            leading to a degree, certificate, or other
                            recognized educational credential;
                                (iii) has its own faculty and
                            administrative or supervisory organization; and
                                (iv) has its own budgetary and hiring
                            authority.

    SEC. 31008. FUNDING FOR SCHOOLS OF NURSING IN UNDERSERVED AREAS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $500,000,000, to remain
    available until expended, for purposes of making awards to schools of
    nursing (as defined in section 801 of the Public Health Service Act (42
    U.S.C. 296)) to enhance and modernize nursing education programs and
    increase the number of faculty and students at such schools.
        (b) Use of Funds.--The Secretary, acting through the Administrator
    of the Health Resources and Services Administration, taking into
    consideration equitable distribution of awards among the geographical
    regions of the United States and the capacity of a school of nursing to
    provide care in underserved areas, shall use amounts appropriated by
    subsection (a) to award grants for purposes of--
                (1) recruiting, enrolling, and retaining students at such
            school, with a priority for students from disadvantaged
            backgrounds (including racial or ethnic groups underrepresented
            in the nursing workforce), individuals from rural and
            underserved areas, low-income individuals, and first generation
            college students (as defined in section 402A(h)(3) of the
            Higher Education Act of 1965 (20 U.S.C. 1070a-11(h)(3)));
                (2) creating, supporting, or modernizing educational
            programs and curricula at such school;
                (3) retaining current faculty, and hiring new faculty, with
            an emphasis on faculty from racial or ethnic groups that are
            underrepresented in the nursing workforce;
                (4) modernizing infrastructure at such school, including
            audiovisual or other equipment, personal protective equipment,
            simulation and augmented reality resources, telehealth
            technologies, and virtual and physical laboratories;
                (5) partnering with a health care facility, nurse-managed
            health clinic, or community health center, in order to provide
            educational opportunities for the purpose of establishing or
            expanding clinical education;
                (6) enhancing and expanding nursing programs that prepare
            nurse researchers and scientists;
                (7) establishing nurse-led intradisciplinary and
            interprofessional educational partnerships; or
                (8) other activities that the Secretary determines will
            further the development, improvement, and expansion of schools
            of nursing.

    SEC. 31009. FUNDING FOR PALLIATIVE CARE AND HOSPICE EDUCATION AND
                  TRAINING.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $25,000,000, to remain
    available until expended, to support the establishment or operation of
    programs that--
                (1) support training of health professionals in palliative
            and hospice care (including through traineeships or
            fellowships); and
                (2) foster patient and family engagement, integration of
            palliative and hospice care with primary care and other
            appropriate specialties, and collaboration with community
            partners to address gaps in health care for individuals in need
            of palliative or hospice care.
        (b) Use of Funds.--The Secretary shall, giving priority to
    applicants proposing to carry out programs or activities that
    demonstrate coordination with other Federal or State programs and are
    expected to substantially benefit rural populations, medically
    underserved populations, medically underserved communities, Indian
    Tribes or Tribal organizations, or Urban Indian organizations, use
    amounts appropriated by subsection (a) to carry out a program to award
    grants or contracts to entities defined in paragraph (1), (3), or (4)
    of section 799B of the Public Health Service Act (42 U.S.C. 295p) or
    section 801(2) of such Act (42 U.S.C. 296) for purposes of carrying out
    the following activities:
                (1) Clinical training on providing integrated palliative
            and hospice care and primary care delivery services.
                (2) Interprofessional or interdisciplinary training to
            practitioners from multiple disciplines and specialties,
            including training on the provision of care to individuals with
            palliative or hospice care needs.
                (3) Establishing or maintaining training-related community-
            based programs for individuals with palliative or hospice care
            needs and caregivers to improve quality of life, and where
            appropriate, health outcomes for individuals who have
            palliative or hospice care needs.

    SEC. 31010. FUNDING FOR PALLIATIVE MEDICINE PHYSICIAN TRAINING.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $20,000,000, to remain
    available until expended, to carry out a program to award grants and
    contracts to accredited schools of medicine, schools of osteopathic
    medicine, teaching hospitals, and graduate medical education programs
    for the purpose of providing support for projects that fund the
    training of physicians or specialists who plan to teach or practice
    palliative medicine.
        (b) Use of Funds.--Amounts made available to an awardee pursuant to
    subsection (a) shall be used to--
                (1) provide training in interprofessional or
            interdisciplinary team-based palliative medicine through a
            variety of service rotations, such as rotations with respect to
            consultation services or acute and chronic care services, and
            rotations in other health care settings, including extended
            care facilities, ambulatory care and comprehensive evaluation
            units, hospices, home care, and community care programs;
                (2) develop specific performance-based measures to evaluate
            the competency of trainees; and
                (3) provide training in interprofessional or
            interdisciplinary, team-based palliative medicine.
        (c) Graduate Medical Education Program Defined.--In this section,
    the term ``graduate medical education program'' means a program
    sponsored by an accredited school of medicine, an accredited school of
    osteopathic medicine, a hospital, or a public or private institution
    that--
                (1) offers postgraduate medical training in the specialties
            and subspecialties of medicine; and
                (2) has been accredited by--
                        (A) the Accreditation Council for Graduate Medical
                    Education; or
                        (B) the American Osteopathic Association through
                    its Committee on Postdoctoral Training (or a successor
                    committee).

    SEC. 31011. FUNDING FOR PALLIATIVE CARE AND HOSPICE ACADEMIC CAREER
                  AWARDS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $20,000,000, to remain available until
    expended, to establish a program, consistent with section 753(b) of the
    Public Health Service Act (42 U.S.C. 294c(b)), including paragraphs
    (5)(A) and (5)(B) of such section 753(b) concerning the amount and
    duration of awards, respectively, except that such program shall be to
    provide awards to accredited schools of medicine, osteopathic medicine,
    nursing, social work, psychology, allied health, dentistry, or
    chaplaincy applying on behalf of board-certified or board-eligible
    individuals in hospice and palliative medicine that have an early-
    career junior (non-tenured) faculty appointment at an accredited school
    of medicine, or osteopathic medicine, nursing, social work, psychology,
    allied health, dentistry, or chaplaincy, to promote the academic career
    development of individuals as hospice and palliative care specialists.

    SEC. 31012. FUNDING FOR HOSPICE AND PALLIATIVE NURSING.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $20,000,000, to remain
    available until expended, to establish a program to award grants and
    contracts to accredited schools of nursing, health care facilities,
    programs leading to certification as a certified nurse assistant,
    partnerships of such schools and facilities, or partnerships of such
    programs and facilities to develop and implement, in coordination with
    other hospice and palliative care programs administered by the
    Department of Health and Human Services, programs and initiatives to
    train and educate individuals in providing interprofessional,
    interdisciplinary, team-based palliative care in health-related
    educational, hospital, hospice, home, or long-term care settings.
        (b) Use of Funds.--Amounts made available to an awardee pursuant to
    subsection (a) shall be used to--
                (1) provide training to individuals who will provide
            palliative care in health-related educational, hospital, home,
            hospice, or long-term care settings;
                (2) develop and disseminate curricula relating to
            palliative care in health-related educational, hospital, home,
            hospice, or long-term care settings;
                (3) train faculty members in palliative care in health-
            related educational, hospital, home, hospice, or long-term care
            settings; and
                (4) provide continuing education to individuals who provide
            palliative care in health-related educational, home, hospice,
            or long-term care settings.

    SEC. 31013. FUNDING FOR DISSEMINATION OF PALLIATIVE CARE INFORMATION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $5,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) Use of Funds.--The Secretary, after consultation with
    appropriate medical and other health professional societies and
    palliative care and hospice stakeholders, shall use amounts
    appropriated by subsection (a) to award grants or contracts to public
    and nonprofit private entities to disseminate information to inform
    patients, families, caregivers, direct care workers, and health
    professionals about the benefits of palliative care throughout the
    continuum of care for patients with serious or life-threatening
    illness. Such awareness campaign shall include--
                (1) information, resources, communication, and education
            materials about palliative care for patients and families
            facing serious or life-threatening illnesses;
                (2) information regarding hospice and palliative care
            services, including information on how such services may--
                        (A) incorporate age-friendly, patient-centered, and
                    family-centered support throughout the continuum of
                    care for serious and life-threatening illness;
                        (B) anticipate, prevent, and treat pain;
                        (C) optimize quality of life; and
                        (D) facilitate and support the goals and values of
                    patients and families;
                (3) materials that explain the role of professionals
            trained in hospice and palliative care in providing team-based
            care for patients and families throughout the continuum of care
            for serious or life-threatening illness; and
                (4) materials for specific populations, including patients
            with serious or life-threatening illness who are among
            medically underserved populations (as defined in section
            330(b)(3) of the Public Health Service Act (42 U.S.C.
            254b(b)(3)) and families of such patients or health
            professionals serving medically underserved populations.

                         PART 2--PANDEMIC PREPAREDNESS

    SEC. 31021. FUNDING FOR LABORATORY ACTIVITIES AT THE CENTERS FOR
                  DISEASE CONTROL AND PREVENTION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $1,400,000,000 to remain
    available until expended, for purposes of carrying out activities
    consistent with subsection (b).
        (b) Use of Funds.--The Secretary, acting through the Director of
    the Centers for Disease Control and Prevention, shall use amounts made
    available pursuant to subsection (a) for the following activities:
                (1) Supporting renovation, improvement, expansion, and
            modernization of State and local public health laboratory
            infrastructure (as the term ``laboratory'' is defined in
            section 353 of the Public Health Service Act (42 U.S.C. 263a)),
            including--
                        (A) the improvement and enhancement of testing and
                    response capacity;
                        (B) improvements and expansion of the Laboratory
                    Response Network for rapid outbreak detection;
                        (C) the improvement and expansion of genomic
                    sequencing capabilities to detect emerging diseases and
                    variant strains; and
                        (D) the improvement and expansion of biosafety and
                    biosecurity capacity.
                (2) Enhancing the capacity of the laboratories of the
            Centers for Disease Control and Prevention as described in
            subparagraphs (A) through (D) of paragraph (1).
                (3) Enhancing the ability of the Centers for Disease
            Control and Prevention to monitor and exercise oversight over
            the biosafety and biosecurity of State and local public health
            laboratories.

    SEC. 31022. FUNDING FOR PUBLIC HEALTH AND PREPAREDNESS RESEARCH,
                  DEVELOPMENT, AND COUNTERMEASURE CAPACITY.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $1,300,000,000, to carry
    out activities to prepare for, and respond to, public health
    emergencies declared under section 319 of the Public Health Service Act
    (42 U.S.C. 247d), as described in subsection (b), to remain available
    until expended.
        (b) Use of Funds.--The Secretary, acting through the Assistant
    Secretary for Preparedness and Response, shall use amounts made
    available pursuant to subsection (a)--
                (1) to support surge capacity, including through
            construction, expansion, or modernization of facilities, to
            respond to a public health emergency, and for development,
            procurement, and domestic manufacture of drugs, active
            pharmaceutical ingredients, vaccines and other biological
            products, diagnostic technologies and products, medical devices
            (including personal protective equipment), vials, syringes,
            needles, and other components or supplies for the Strategic
            National Stockpile under section 319F-2 of the Public Health
            Service Act (42 U.S.C. 247d-6b);
                (2) to support expanded vaccine production capacity and
            capabilities, including by developing or acquiring new
            technology and expanding manufacturing capacity through
            construction, expansion, or modernization of facilities;
                (3) to support activities to mitigate supply chain risks
            and enhance supply chain elasticity and resilience for critical
            drugs, active pharmaceutical ingredients, and supplies
            (including essential medicines, medical countermeasures, and
            supplies in shortage or at risk of shortage), drug and vaccine
            raw materials, and other supplies, as the Secretary determines
            appropriate, including construction, expansion, or
            modernization of facilities, adoption of advanced manufacturing
            processes, and other activities to support domestic
            manufacturing of such supplies;
                (4) to support activities conducted by the Biomedical
            Advanced Research and Development Authority for advanced
            research, standards development, and domestic manufacturing
            capacity for drugs, including essential medicines, diagnostics,
            vaccines, therapeutics, and personal protective equipment; and
                (5) to support increased biosafety and biosecurity in
            research on infectious diseases, including by modernization or
            improvement of facilities.

    SEC. 31023. FUNDING FOR INFRASTRUCTURE MODERNIZATION AND INNOVATION AT
                  THE FOOD AND DRUG ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, to remain available until expended, with
    respect to improving and modernizing infrastructure at the Food and
    Drug Administration and enhancing food and medical product safety--
                (1) $150,000,000 for improving technological
            infrastructure, including through developing integrated systems
            and improving the interoperability of information technology
            systems; and
                (2) $150,000,000 for modernizing laboratory infrastructure
            of, or used by, the Food and Drug Administration, including
            modernization of facilities related to, and supporting, such
            laboratory infrastructure, including through planning for, and
            the construction, repair, improvement, extension, alteration,
            demolition, and purchase of, fixed equipment or facilities.

                           PART 3--MATERNAL MORTALITY

    SEC. 31031. FUNDING FOR LOCAL ENTITIES ADDRESSING SOCIAL DETERMINANTS
                  OF MATERNAL HEALTH.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $100,000,000, to remain
    available until expended, for carrying out a program to award grants or
    contracts to community-based organizations, Indian Tribes and Tribal
    organizations, Urban Indian organizations, Native Hawaiian
    organizations, or other nonprofit organizations working with a
    community-based organization, or consortia of any such entities,
    operating in areas with high rates of adverse maternal health outcomes
    or with significant racial or ethnic disparities in maternal health
    outcomes.
        (b) Use of Funding.--Amounts made available by subsection (a) shall
    be used for the following activities:
                (1) Addressing social determinants of health, including
            social determinants of maternal health, for pregnant and
            postpartum individuals and eliminating racial and ethnic
            disparities in maternal health outcomes by--
                        (A) hiring, training, or retaining staff;
                        (B) developing or distributing culturally and
                    linguistically appropriate resources for social
                    services programs;
                        (C) offering programs and resources to address
                    social determinants of health;
                        (D) conducting demonstration projects to address
                    social determinants of health;
                        (E) establishing a culturally and linguistically
                    appropriate resource center that provides multiple
                    social services programs in a single location; and
                        (F) consulting with pregnant and postpartum
                    individuals to conduct an assessment of the activities
                    conducted under this section.
                (2) Promoting evidence-based health literacy and pregnancy,
            childbirth, and parenting education for pregnant and postpartum
            individuals, and individuals seeking to become pregnant.
                (3) Providing support from perinatal health workers,
            including clinical and community-based staff members that
            provide direct care and support services to pregnant and
            postpartum individuals.
                (4) Providing culturally congruent, linguistically
            appropriate, and trauma-informed training to perinatal health
            workers, including clinical and community-based staff members
            that provide direct care and support services to pregnant and
            postpartum individuals.
        (c) Technical Assistance.--Using amounts made available under
    subsection (a), the Secretary shall--
                (1) conduct outreach to eligible entities to apply for
            grants or contracts under subsection (a); and
                (2) provide technical assistance, including through a grant
            or contract, to eligible entities receiving funding pursuant to
            subsection (a).

    SEC. 31032. FUNDING FOR THE OFFICE OF MINORITY HEALTH.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $75,000,000, to remain
    available until expended, for carrying out a program to award grants or
    contracts to community-based organizations operating in areas with high
    rates of adverse maternal health outcomes or with significant racial or
    ethnic disparities in maternal health outcomes.
        (b) Use of Funds.--The Secretary, acting through the Deputy
    Assistant Secretary for Minority Health, shall use amounts made
    available under subsection (a) to award grants for the following
    activities:
                (1) Addressing social determinants of health, including
            social determinants of maternal health, for pregnant and
            postpartum individuals and eliminating racial and ethnic
            disparities in maternal health outcomes by--
                        (A) hiring, training, or retaining staff;
                        (B) developing or distributing culturally and
                    linguistically appropriate resources for social
                    services programs;
                        (C) offering programs and resources to address
                    social determinants of health;
                        (D) conducting demonstration projects to address
                    social determinants of health;
                        (E) establishing a culturally and linguistically
                    appropriate resource center that provides multiple
                    social services programs in a single location; and
                        (F) consulting with pregnant and postpartum
                    individuals to conduct an assessment of the activities
                    conducted under this section.
                (2) Promoting evidence-based health literacy and pregnancy,
            childbirth, and parenting education for pregnant and postpartum
            individuals, and individuals seeking to become pregnant.
                (3) Providing support from perinatal health workers,
            including clinical and community-based staff members that
            provide direct care and support services to pregnant and
            postpartum individuals.
                (4) Providing culturally congruent, linguistically
            appropriate, and trauma-informed training to perinatal health
            workers, including clinical and community-based staff members
            that provide direct care and support services to pregnant and
            postpartum individuals.
        (c) Technical Assistance.--Using amounts made available under
    subsection (a), the Secretary shall--
                (1) conduct outreach to eligible entities to apply for
            grants or contracts under subsection (a); and
                (2) provide technical assistance, including through a grant
            or contract, to eligible entities receiving funding pursuant to
            subsection (a).

    SEC. 31033. FUNDING TO GROW AND DIVERSIFY THE NURSING WORKFORCE IN
                  MATERNAL AND PERINATAL HEALTH.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $170,000,000, to remain
    available until expended, for carrying out a program to award grants or
    contracts to accredited schools of nursing for the purpose of growing
    and diversifying the perinatal nursing workforce, including through
    improving the capacity and supply of health care providers.
        (b) Uses of Funds.--
                (1) Awardees.--Prioritizing students and registered nurses
            who plan to practice or currently practice in an underserved
            area, amounts made available to awardees by subsection (a)
            shall, consistent with section 846 of the Public Health Service
            Act (42 U.S.C. 297n), be used for the following activities:
                        (A) Providing scholarships to students, including
                    those from racial and ethnic groups underrepresented in
                    the health professions, seeking to become nurse
                    practitioners whose education includes a focus on
                    maternal and perinatal health.
                        (B) Providing scholarships to students seeking to
                    become clinical nurse specialists whose education
                    includes a focus on maternal and perinatal health.
                        (C) Providing scholarships to students seeking to
                    become certified nurse midwives.
                        (D) Providing scholarships to registered nurses
                    seeking certification as an obstetrics and gynecology
                    registered nurse.
                (2) Secretary.--The Secretary shall use amounts made
            available pursuant to subsection (a) for the following
            activities:
                        (A) Developing and implementing strategies to
                    recruit and retain a diverse pool of students seeking
                    to enter careers focused on maternal and perinatal
                    health.
                        (B) Developing partnerships with practice settings
                    in an underserved area for the clinical placements of
                    students at the schools receiving such grants.
                        (C) Developing curriculum for students seeking to
                    enter careers focused on maternal and perinatal health
                    that includes training programs on bias, racism,
                    discrimination, providing culturally competent care, or
                    trauma-informed care.

    SEC. 31034. FUNDING FOR PERINATAL QUALITY COLLABORATIVES.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $50,000,000, to remain available until
    expended, for carrying out a program to establish or support perinatal
    quality collaboratives to improve perinatal care and perinatal health
    outcomes for pregnant and postpartum individuals and their infants.

    SEC. 31035. FUNDING TO GROW AND DIVERSIFY THE DOULA WORKFORCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $50,000,000, to remain
    available until expended, for carrying out a program to award grants or
    contracts to health professions schools, academic health centers, State
    or local governments, territories, Indian Tribes and Tribal
    organizations, Urban Indian organizations, Native Hawaiian
    organizations, or other appropriate public or private nonprofit
    entities (or consortia of any such entities, including entities
    promoting multidisciplinary approaches), to establish or expand
    programs to grow and diversify the doula workforce, including through
    improving the capacity and supply of health care providers.
        (b) Use of Funds.--Amounts made available by subsection (a) shall
    be used for the following activities:
                (1) Establishing programs that provide education and
            training to individuals seeking appropriate training or
            certification as doulas.
                (2) Expanding the capacity of existing programs described
            in paragraph (1), for the purpose of increasing the number of
            students enrolled in such programs, including by awarding
            scholarships for students who agree to work in underserved
            communities after receiving such education and training.
                (3) Developing and implementing strategies to recruit and
            retain students from underserved communities, particularly from
            demographic groups experiencing high rates of maternal
            mortality and severe maternal morbidity, including racial and
            ethnic minority groups, into programs described in paragraphs
            (1) and (2).

    SEC. 31036. FUNDING TO GROW AND DIVERSIFY THE MATERNAL MENTAL HEALTH
                  AND SUBSTANCE USE DISORDER TREATMENT WORKFORCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $75,000,000, to remain
    available until expended, for carrying out a program to award grants or
    contracts to health professions schools, academic health centers, State
    or local governments, territories, Indian Tribes and Tribal
    organizations, Urban Indian organizations, Native Hawaiian
    organizations, or other appropriate public or private nonprofit
    entities (or consortia of any such entities, including entities
    promoting multidisciplinary approaches), to establish or expand
    programs to grow and diversify the maternal mental health and substance
    use disorder treatment workforce, including through improving the
    capacity and supply of health care providers.
        (b) Use of Funds.--Amounts made available by subsection (a) shall
    be used for the following activities:
                (1) Establishing programs that provide education and
            training to individuals seeking appropriate licensing or
            certification as mental health or substance use disorder
            treatment providers who plan to specialize in maternal mental
            health conditions or substance use disorders.
                (2) Expanding the capacity of existing programs described
            in paragraph (1), for the purposes of increasing the number of
            students enrolled in such programs, including by awarding
            scholarships for students.
                (3) Developing and implementing strategies to recruit and
            retain students from underserved communities into programs
            described in paragraphs (1) and (2).

    SEC. 31037. FUNDING FOR MATERNAL MENTAL HEALTH EQUITY GRANT PROGRAMS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $100,000,000, to remain
    available until expended, for carrying out a program to award grants or
    contracts to community-based organizations, Indian Tribes and Tribal
    organizations, Urban Indian organizations, Native Hawaiian
    organizations, health care providers, accredited medical schools,
    accredited schools of nursing, teaching hospitals, accredited midwifery
    programs, physician assistant education programs, residency or
    fellowship programs, or other nonprofit organizations, schools, or
    programs determined appropriate by the Secretary, or consortia of any
    such entities, to address maternal mental health conditions and
    substance use disorders with respect to pregnant, lactating, and
    postpartum individuals in areas with high rates of adverse maternal
    health outcomes or with significant racial or ethnic disparities in
    maternal health outcomes.
        (b) Use of Funds.--Amounts made available pursuant to subsection
    (a), prioritizing community-based organizations, shall be for the
    following activities:
                (1) Establishing or expanding maternity care programs to
            improve--
                        (A) the integration of mental health and substance
                    use disorder treatment services into primary care
                    settings where pregnant individuals regularly receive
                    health care services; and
                        (B) the coordination between such primary care
                    settings and mental health and substance use disorder
                    professionals who treat maternal mental health
                    conditions and substance use disorders.
                (2) Establishing or expanding programs that improve
            maternal mental health and substance use disorder treatment
            from the preconception through the postpartum periods, with a
            focus on individuals from racial and ethnic minority groups
            with high rates of maternal mortality and morbidity.
                (3) Establishing or expanding programs to prevent suicide
            or self-harm among pregnant, lactating, and postpartum
            individuals.
                (4) Establishing or expanding programs to provide education
            and training to maternity care providers, with respect to
            identifying potential warning signs for maternal mental health
            conditions or substance use disorders in pregnant, lactating,
            and postpartum individuals, with a focus on individuals from
            racial and ethnic minority groups and offering referrals to
            mental health substance use disorder treatment professionals.
                (5) Raising awareness of, and addressing stigma associated
            with, maternal mental health conditions and substance use
            disorders, with a focus on pregnant, lactating, and postpartum
            individuals from racial and ethnic minority groups.
                (6) Carrying out other evidence-based or evidence-informed
            programs to address maternal mental health conditions and
            substance use disorders for pregnant and postpartum individuals
            from racial and ethnic minority groups.

    SEC. 31038. FUNDING FOR EDUCATION AND TRAINING AT HEALTH PROFESSIONS
                  SCHOOLS TO IDENTIFY AND ADDRESS HEALTH RISKS ASSOCIATED
                  WITH CLIMATE CHANGE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $85,000,000, to remain
    available until expended, for carrying out a program to award grants or
    contracts to accredited medical schools, accredited schools of nursing,
    teaching hospitals, accredited midwifery programs, physician assistant
    education programs, residency or fellowship programs, or other schools
    or programs determined appropriate by the Secretary, or consortia of
    any such entities, to support the development and integration of
    education and training programs for identifying and addressing health
    risks associated with climate change for pregnant, lactating, and
    postpartum individuals.
        (b) Use of Funds.--Amounts made available by subsection (a) shall
    be used for developing, integrating, and implementing curriculum and
    continuing education that focuses on the following:
                (1) Identifying health risks associated with climate change
            for pregnant, lactating, and postpartum individuals and
            individuals with the intent to become pregnant.
                (2) How health risks associated with climate change affect
            pregnant, lactating, and postpartum individuals and individuals
            with the intent to become pregnant.
                (3) Racial and ethnic disparities in exposure to, and the
            effects of, health risks associated with climate change for
            pregnant, lactating, and postpartum individuals and individuals
            with the intent to become pregnant.
                (4) Patient counseling and mitigation strategies relating
            to health risks associated with climate change for pregnant,
            lactating, and postpartum individuals.
                (5) Relevant services and support for pregnant, lactating,
            and postpartum individuals relating to health risks associated
            with climate change and strategies for ensuring such
            individuals have access to such services and support.
                (6) Implicit and explicit bias, racism, and discrimination
            in providing care to pregnant, lactating, and postpartum
            individuals and individuals with the intent to become pregnant.

    SEC. 31039. FUNDING FOR MINORITY-SERVING INSTITUTIONS TO STUDY MATERNAL
                  MORTALITY, SEVERE MATERNAL MORBIDITY, AND ADVERSE
                  MATERNAL HEALTH OUTCOMES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $50,000,000, to remain
    available until expended for carrying out a program to award grants or
    contracts to minority-serving institutions described in section 371 of
    the Higher Education Act of 1965 (20 U.S.C. 1067q) to study maternal
    mortality, severe maternal morbidity, and maternal health outcomes.
        (b) Use of Funds.--Amounts made available to an awardee under
    subsection (a) shall be used for the purpose specified in such
    subsection, including the following activities:
                (1) Developing and implementing systematic processes of
            listening to the stories of pregnant and postpartum individuals
            from racial and ethnic minority groups, and perinatal health
            workers supporting such individuals, to fully understand the
            causes of, and inform potential solutions to, the maternal
            mortality and severe maternal morbidity crisis within their
            respective communities.
                (2) Assessing the potential causes of relatively low rates
            of maternal mortality among Hispanic individuals and foreign-
            born Black women.
                (3) Assessing differences in rates of adverse maternal
            health outcomes among subgroups identifying as Hispanic.
                (4) Conducting research on maternal morbidity and
            mortality, with a focus on health disparities.
        (c) Technical Assistance.--Using amounts made available by
    subsection (a), the Secretary shall conduct outreach to minority-
    serving institutions (as described in section 371 of the Higher
    Education Act of 1965 (20 U.S.C. 1067q))--
                (1) to inform and raise awareness of the availability
            funding through a grant or contract awarded pursuant to this
            section;
                (2) to provide technical assistance, including through a
            grant or contract, on the application process for grants or
            contracts awarded pursuant to subsection (a); and
                (3) to promote capacity building to eligible entities for
            grant applications pursuant to subsection (a).

    SEC. 31040. FUNDING FOR IDENTIFICATION OF MATERNITY CARE HEALTH
                  PROFESSIONAL TARGET AREAS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $25,000,000, to remain available until
    expended, for carrying out section 332(k) of the Public Health Service
    Act (42 U.S.C. 254e(k)).

    SEC. 31041. FUNDING FOR MATERNAL MORTALITY REVIEW COMMITTEES TO PROMOTE
                  REPRESENTATIVE COMMUNITY ENGAGEMENT.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $50,000,000, to remain available until
    expended, for carrying out section 317K(d) of the Public Health Service
    Act (42 U.S.C. 247b-12(d)) to promote community engagement in maternal
    mortality review committees to increase the diversity of a committee's
    membership with respect to race and ethnicity, location, and
    professional background.

    SEC. 31042. FUNDING FOR THE SURVEILLANCE FOR EMERGING THREATS TO
                  MOTHERS AND BABIES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $100,000,000, to remain
    available until expended, for carrying out section 317C of the Public
    Health Service Act (42 U.S.C. 247b-4) with respect to conducting
    surveillance for emerging threats to mothers and babies.
        (b) Use of Funds.--Amounts made available by subsection (a) shall
    be used for the following activities:
                (1) Expanding the Surveillance for Emerging Threats to
            Mothers and Babies activities of the Centers for Disease
            Control and Prevention.
                (2) Working with public health, clinical, and community-
            based organizations to provide timely, continually updated,
            evidence-based guidance to families and health care providers
            on ways to reduce risk to pregnant and postpartum individuals
            and their newborns and tailor interventions to improve their
            long-term health.
                (3) Partnering with more State, Tribal, territorial, and
            local public health programs in the collection and analysis of
            clinical data on the impact of COVID-19 on pregnant and
            postpartum patients and their newborns, particularly among
            patients from racial and ethnic minority groups.
                (4) Establishing regionally based centers of excellence to
            offer medical, public health, and other knowledge (in
            coordination with State and Tribal public health authorities)
            to ensure that communities, especially communities with large
            populations of individuals from racial and ethnic minority
            groups, can help pregnant and postpartum individuals and
            newborns get the care and support they need.

    SEC. 31043. FUNDING FOR ENHANCING REVIEWS AND SURVEILLANCE TO ELIMINATE
                  MATERNAL MORTALITY PROGRAM.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $30,000,000, to remain
    available until expended, for carrying out the Enhancing Reviews and
    Surveillance to Eliminate Maternal Mortality program established under
    section 317K of the Public Health Service Act (42 U.S.C. 247b-12).
        (b) Use of Funds.--Amounts made available by subsection (a) shall
    be used for the following activities:
                (1) Expanding the Enhancing Reviews and Surveillance to
            Eliminate Maternal Mortality program (commonly known as the
            ``ERASE MM program'') of the Centers for Disease Control and
            Prevention.
                (2) Expanding partnerships with States, territories, Indian
            Tribes, and Tribal organizations to support Maternal Mortality
            Review Committees.
                (3) Providing technical assistance to existing maternal
            mortality review committees.

    SEC. 31044. FUNDING FOR THE PREGNANCY RISK ASSESSMENT MONITORING
                  SYSTEM.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $15,000,000, to remain
    available until expended, for carrying out section 317K of the Public
    Health Service Act (42 U.S.C. 247b-12) with respect to the Pregnancy
    Risk Assessment Monitoring System.
        (b) Use of Funds.--Amounts made available by subsection (a) shall
    be used for the following activities:
                (1) Supporting COVID-19 supplements to the Pregnancy Risk
            Assessment Monitoring System questionnaire.
                (2) Conducting a rapid assessment of COVID-19 awareness,
            impact on care and experiences, and use of preventive measures
            among pregnant, laboring and birthing, and postpartum
            individuals.
                (3) Supporting the transition of the questionnaire
            described in paragraph (1) to an electronic platform and
            expanding the distribution of the questionnaire to a larger
            population, with a special focus on reaching underrepresented
            communities.

    SEC. 31045. FUNDING FOR THE NATIONAL INSTITUTE OF CHILD HEALTH AND
                  HUMAN DEVELOPMENT.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $15,000,000, to remain available until
    expended, consistent with the child health and human development
    activities of the Eunice Kennedy Shriver National Institute of Child
    Health and Human Development described in section 448 of the Public
    Health Service Act (42 U.S.C. 285g), to conduct or support research for
    interventions to mitigate the effects of COVID-19 on pregnant,
    lactating, and postpartum individuals, with a particular focus on
    individuals from racial and ethnic minority groups.

    SEC. 31046. FUNDING FOR EXPANDING THE USE OF TECHNOLOGY-ENABLED
                  COLLABORATIVE LEARNING AND CAPACITY BUILDING MODELS FOR
                  PREGNANT AND POSTPARTUM INDIVIDUALS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $30,000,000, to remain
    available until expended, for carrying out a program to award grants or
    contracts to community-based organizations, Indian Tribes and Tribal
    organizations, Urban Indian organizations, health care providers,
    accredited medical schools, accredited schools of nursing, teaching
    hospitals, accredited midwifery programs, physician assistant education
    programs, residency or fellowship programs, or other schools or
    programs determined appropriate by the Secretary, or consortia of any
    such entities, that are operating in underserved areas with high rates
    of adverse maternal health outcomes or significant racial and ethnic
    disparities in maternal health outcomes, to evaluate, develop, and
    expand the use of technology-enabled collaborative learning and
    capacity building models (as defined in section 330N of the Public
    Health Service Act (42 U.S.C. 254c-20)).
        (b) Use of Funds.--
                (1) Awardees.--A recipient of a grant or contract awarded
            pursuant to subsection (a) shall use such amounts to--
                        (A) train maternal health care providers, students,
                    staff of community-based organizations, and other
                    entities described in subsection (a) through the use
                    and expansion of technology-enabled collaborative
                    learning and capacity building models, including
                    hardware and software that--
                                (i) enables distance learning and technical
                            support; and
                                (ii) supports the secure exchange of
                            electronic health information; and
                        (B) conduct evaluations on the use of technology-
                    enabled collaborative learning and capacity building
                    models to improve maternal health outcomes.
                (2) Secretary.--The Secretary shall use amounts made
            available pursuant to subsection (a) to provide technical
            assistance to recipients of grants awarded pursuant to
            subsection (a) on the development, use, and sustainability of
            technology-enabled collaborative learning and capacity building
            models to expand access to maternal health services provided by
            such entities.

    SEC. 31047. FUNDING FOR PROMOTING EQUITY IN MATERNAL HEALTH OUTCOMES
                  THROUGH DIGITAL TOOLS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $30,000,000, to remain
    available until expended, for carrying out a program to award grants or
    contracts to community-based organizations, Indian Tribes and Tribal
    organizations, Urban Indian organizations, health care providers,
    accredited medical schools, accredited schools of nursing, teaching
    hospitals, accredited midwifery programs, physician assistant education
    programs, residency or fellowship programs, or other schools or
    programs determined appropriate by the Secretary, or consortia of any
    such entities, that are operating in underserved areas with high rates
    of adverse maternal health outcomes or significant racial and ethnic
    disparities in maternal health outcomes to reduce racial and ethnic
    disparities in maternal health outcomes by increasing access to digital
    tools related to maternal health care.
        (b) Use of Funds.--Amounts made available to an awardee pursuant to
    subsection (a) shall be used for the purpose specified in such
    subsection, including for increasing access to telehealth technologies
    (as defined in section 330I of the Public Health Service Act (42 U.S.C.
    254c-14)) and digital tools that could improve maternal health
    outcomes, such as wearable technologies, patient portals, telehealth
    services, and web-based and mobile phone applications, digital health
    services, secure text messaging, online provider communities, mobile
    clinical decision support services, and clinical tools to increase
    diagnostic accuracy.
        (c) Technical Assistance.--Using amounts made available under
    subsection (a), the Secretary shall provide technical assistance,
    including through a grant or contract, to eligible entities receiving
    funding pursuant to subsection (a) on the development, use, evaluation,
    and post-grant sustainability of digital tools designed to promote
    equity and reduce disparities in maternal health outcomes.

    SEC. 31048. FUNDING FOR ANTIDISCRIMINATION AND BIAS TRAINING.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $50,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) Use of Funds.--The Secretary shall, with a focus on maternal
    health providers, use amounts appropriated under subsection (a) to
    carry out a program to award competitive grants or contracts to
    national nonprofit organizations focused on improving health equity,
    accredited schools of medicine or nursing, and other health
    professional training programs to develop, disseminate, review,
    research, and evaluate training for health professionals and all staff
    who interact with patients to reduce discrimination and bias in the
    provision of health care, with a focus on maternal health care.

                    PART 4--OTHER PUBLIC HEALTH INVESTMENTS

    SEC. 31051. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE DISORDER
                  PROFESSIONALS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $50,000,000, to remain available until
    expended, for purposes of carrying out section 597 of the Public Health
    Service Act (42 U.S.C. 290ll).

    SEC. 31052. FUNDING TO SUPPORT PEER RECOVERY SPECIALISTS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $25,000,000, to remain available until
    expended, to carry out section 509 of the Public Health Service Act (42
    U.S.C. 290bb-2) with respect to strengthening recovery community
    organizations and their statewide network of recovery stakeholders.

    SEC. 31053. FUNDING FOR PROJECT AWARE.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $15,000,000, to remain available until
    expended, for carrying out section 520A of the Public Health Service
    Act (42 U.S.C. 290bb-32) with respect to advancing wellness and
    resiliency in education.

    SEC. 31054. FUNDING FOR THE NATIONAL SUICIDE PREVENTION LIFELINE.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $75,000,000, to remain available until
    expended, for advancing infrastructure for the National Suicide
    Prevention Lifeline program under section 520E-3 of the Public Health
    Service Act (42 U.S.C. 290bb-36c) in order to expand existing
    capabilities for response in a manner that avoids duplicating existing
    capabilities for text-based crisis support.

    SEC. 31055. FUNDING FOR COMMUNITY VIOLENCE AND TRAUMA INTERVENTIONS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary, for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated $2,500,000,000, to
    remain available until expended, for the purposes described in
    subsection (b):
        (b) Use of Funding.--The Secretary, acting through the Director of
    the Centers for Disease Control and Prevention, and in consultation
    with the Assistant Secretary for Mental Health and Substance Use, the
    Administrator of the Health Resources and Services Administration, the
    Deputy Assistant Secretary for Minority Health, and the Assistant
    Secretary for the Administration for Children and Families, shall use
    amounts appropriated by subsection (a) to support public health-based
    interventions to reduce community violence and trauma, taking into
    consideration the needs of communities with high rates of, and
    prevalence of risk factors associated with, violence-related injuries
    and deaths, by--
                (1) awarding competitive grants or contracts to local
            governmental entities, States, territories, Indian Tribes and
            Tribal organizations, Urban Indian organizations, hospitals and
            community health centers, nonprofit community-based
            organizations, culturally specific organizations, victim
            services providers, or other entities as determined by the
            Secretary (or consortia of such entities) to support evidence-
            informed, culturally competent, and developmentally appropriate
            strategies to reduce community violence, including outreach and
            conflict mediation, hospital-based violence intervention,
            violence interruption, and services for victims and individuals
            and communities at risk for experiencing violence, such as
            trauma-informed mental health care and counseling, social-
            emotional learning and school-based mental health services,
            workforce development services, and other services that prevent
            or mitigate the impact of trauma, build appropriate skills, or
            promote resilience; and
                (2) supporting training, technical assistance, research,
            evaluation, public health surveillance systems, data
            collection, and coordination among relevant stakeholders, to
            facilitate support for strategies to reduce community violence
            and ensure safe and healthy communities.
        (c) Supplement Not Supplant.--Amounts appropriated under this
    section shall be used to supplement and not supplant any Federal,
    State, or local funding otherwise made available for the purposes
    described in this section.
        (d) Expenditure Requirement.--All expenditures made pursuant to
    subsection (a) shall be made on or before September 30, 2031.

    SEC. 31056. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS NETWORK.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $5,000,000, to remain available until
    expended, for carrying out section 582 of the Public Health Service Act
    (42 U.S.C. 290hh-1) with respect to addressing the problem of high-risk
    or medically underserved persons who experience violence-related
    stress.

    SEC. 31057. FUNDING FOR HIV HEALTH CARE SERVICES PROGRAMS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $75,000,000, to remain available until
    expended, for necessary expenses for modifications to existing
    contracts, and supplements to existing grants and cooperative
    agreements under sections 2601, 2611, 2651, 2671, and 2692(a) of the
    Public Health Service Act (42 U.S. Code 300ff-11, 300ff-21, 300ff-51,
    300ff-71, 300ff-111).

    SEC. 31058. FUNDING FOR CLINICAL SERVICES DEMONSTRATION PROJECT.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $60,000,000, to remain available until
    expended, to, acting through the Administrator of the Health Resources
    and Services Administration, carry out a program to award grants or
    contracts to public and private nonprofit clinics for the provision of
    clinical services, pursuant to a demonstration project under section
    318(b)(2) of the Public Health Service Act (42 U.S.C. 247c(b)(2)).

    SEC. 31059. FUNDING TO SUPPORT THE LIFESPAN RESPITE CARE PROGRAM.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $5,000,000, to remain available until
    expended, for carrying out sections 2902, 2903, and 2904 of the Public
    Health Service Act (42 U.S.C. 300ii-1, 300ii-2, 300ii-3).

    SEC. 31060. FUNDING TO INCREASE RESEARCH CAPACITY AT CERTAIN
                  INSTITUTIONS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $75,000,000, to remain
    available until expended, for the purposes described in subsection (b).
        (b) Use of Funds.--The Secretary, acting through the Director of
    the National Institutes of Health, shall use amounts made available
    under subsection (a) to--
                (1) maintain and expand programs to increase research
            capacity at minority-serving institutions (as described in
            section 371 of the Higher Education Act of 1965 (20 U.S.C.
            1067q)), including by supporting the Path to Excellence and
            Innovation program of the National Institutes of Health;
                (2) support centers of excellence under sections 464z-4 and
            736 of the Public Health Service Act (42 U.S.C. 285t-1, 293);
                (3) support efforts to diversify the national scientific
            workforce and expand recruitment and retention of individuals
            who are--
                        (A) underrepresented in the biomedical, clinical,
                    behavioral, and social sciences; and
                        (B) from disadvantaged backgrounds; and
                (4) support and expand the activities of the Scientific
            Workforce Diversity Office of the National Institutes of
            Health.

    SEC. 31061. FUNDING FOR RESEARCH RELATED TO DEVELOPMENTAL DELAYS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $10,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) Use of Funds.--The Secretary, acting through the Director of
    the National Institutes of Health, shall use amounts appropriated by
    subsection (a) to conduct or support research related to developmental
    delays, including speech and language delays in infants and toddlers,
    characterizing speech and language development and outcomes in infants
    and toddlers through early adolescence. Such research shall include
    studies, including longitudinal studies, conducted or supported by the
    National Institute on Deafness and Other Communication Disorders, the
    Eunice Kennedy Shriver National Institute of Child Health and Human
    Development, and other relevant institutes and centers of the National
    Institutes of Health.
        (c) Supplement, Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended to conduct or support
    research related to developmental delays, including speech and language
    delays, in infants, toddlers, and children.

    SEC. 31062. SUPPLEMENTAL FUNDING FOR THE WORLD TRADE CENTER HEALTH
                  PROGRAM.

        (a) In General.--Title XXXIII of the Public Health Service Act is
    amended by adding at the end the following:

    ``SEC. 3352. SUPPLEMENTAL FUND.

        ``(a) In General.--There is established a fund to be known as the
    World Trade Center Health Program Supplemental Fund (referred to in
    this section as the `Supplemental Fund'), consisting of amounts
    deposited into the Supplemental Fund under subsection (b).
        ``(b) Amount.--Out of any money in the Treasury not otherwise
    appropriated, there is appropriated for fiscal year 2022,
    $2,860,000,000, for deposit into the Supplemental Fund, which amounts
    shall remain available through fiscal year 2031.
        ``(c) Use of Funds.--Amounts deposited into the Supplemental Fund
    under subsection (b) shall be available, without further appropriation
    and without regard to any spending limitation under section 3351(c), to
    the WTC Program Administrator as needed at the discretion of such
    Administrator for carrying out any provision in this title, including
    sections 3303 and 3341(c).
        ``(d) Return of Funds.--Any amounts that remain in the Supplemental
    Fund on September 30, 2031, shall be deposited into the Treasury as
    miscellaneous receipts.''.
        (b) Conforming Amendments.--Title XXXIII of the Public Health
    Service Act is amended--
                (1) in section 3311(a)(4)(B)(i)(II) (42 U.S.C. 300mm-
            21(a)(4)(B)(i)(II)), by striking ``section 3351'' and inserting
            ``sections 3351 and 3352'';
                (2) in section 3321(a)(3)(B)(i)(II) (42 U.S.C. 300mm-
            31(a)(3)(B)(i)(II)), by striking ``section 3351'' and inserting
            ``sections 3351 and 3352'';
                (3) in section 3331 (42 U.S.C. 300mm-41)--
                        (A) in subsection (a), by inserting ``and the World
                    Trade Center Health Program Supplemental Fund'' before
                    the period at the end; and
                        (B) in subsection (d)--
                                (i) in paragraph (1)(B), by inserting
                            ``(excluding any expenditures from amounts in
                            the World Trade Center Health Program
                            Supplemental Fund under section 3352)'' before
                            the period at the end; and
                                (ii) in paragraph (2), in the flush text
                            following subparagraph (C), by inserting
                            ``(excluding any expenditures from amounts in
                            the World Trade Center Health Program
                            Supplemental Fund under section 3352)'' before
                            the period at the end; and
                (4) in section 3351(b) (42 U.S.C. 300mm-61(b))--
                        (A) in paragraph (2), by inserting ``or as
                    available from the World Trade Center Health Program
                    Supplemental Fund under section 3352'' before the
                    period at the end; and
                        (B) in paragraph (3), by inserting ``or as
                    available from the World Trade Center Health Program
                    Supplemental Fund under section 3352'' before the
                    period at the end.

                       PART 5--NATIVE HAWAIIAN PROVISIONS

    SEC. 31071. NATIVE HAWAIIAN HEALTH CARE SYSTEMS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $50,000,000, to remain
    available until September 30, 2031, for the Secretary, not later than
    180 days after the date of enactment of this Act, to award grants to,
    or enter into contracts with, Papa Ola Lokahi to support services
    described in section 6(c) of the Native Hawaiian Health Care
    Improvement Act (42 U.S.C. 11705(c)) in accordance with this section.
        (b) Use of Funds.--Amounts made available to an awardee pursuant to
    subsection (a) shall be used for--
                (1) the purchase, construction, alteration, renovation, or
            equipping of health facilities;
                (2) maintenance and improvement projects;
                (3) information technology, telehealth infrastructure,
            electric health records systems, and medical equipment; and
                (4) awarding grants to, or entering into contracts with,
            Native Hawaiian health care systems (directly, or through
            subgrants or subcontracts) to support services described in
            section 6(c) of the Native Hawaiian Health Care Improvement Act
            (42 U.S.C. 11705(c)), on the condition that such grants or
            contracts may only be used for the purposes and uses described
            in paragraphs (1) through (3).
        (c) Waiver of Certain Restrictions.--Subsections (e) and (f)(4) of
    section 6 of the Native Hawaiian Health Care Improvement Act (42 U.S.C.
    11705(e), 11705(f)(4)) shall not apply to grants (or subgrants) made
    using amounts made available under subsection (a).
        (d) Definitions.--In this section:
                (1) Native hawaiian health care system.--The term ``Native
            Hawaiian health care system'' has the meaning given the term in
            section 12 of the Native Hawaiian Health Care Improvement Act
            (42 U.S.C. 11711).
                (2) Papa ola lokahi.--The term ``Papa Ola Lokahi'' has the
            meaning given the term in section 12 of the Native Hawaiian
            Health Care Improvement Act (42 U.S.C. 11711).

    SEC. 31072. NATIVE HAWAIIAN HEALTH IMPROVEMENT GRANTS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $224,000,000, to remain
    available until September 30, 2031, to award grants to eligible Native
    Hawaiian entities to improve the health status of Native Hawaiians,
    including by providing to Native Hawaiians comprehensive health
    promotion services, disease prevention services, and primary health
    services, as described in section 6(c) of the Native Hawaiian Health
    Care Improvement Act (42 U.S.C. 11705(c)).
        (b) Definition of Eligible Native Hawaiian Entity.--In this
    section, the term ``eligible Native Hawaiian entity'' means--
                (1) Papa Ola Lokahi (as defined in section 12 of the Native
            Hawaiian Health Care Improvement Act (42 U.S.C. 11711));
                (2) a Native Hawaiian health care system (as defined in
            section 12 of that Act (42 U.S.C. 11711));
                (3) a Native Hawaiian organization (as defined in section
            12 of that Act (42 U.S.C. 11711));
                (4) a consortium of 2 or more entities described in
            paragraphs (1) through (3); and
                (5) a consortium that contains at least 1 entity described
            in any of paragraphs (1) through (3).

    SEC. 31073. NATIVE HAWAIIAN HEALTH CARE SYSTEMS LIABILITY COVERAGE.

        (a) In General.--Subject to subsections (b) and (c), the Secretary
    shall apply section 102(d) of the Indian Self-Determination and
    Education Assistance Act (25 U.S.C. 5321(d)) to--
                (1) a Native Hawaiian health care system that receives a
            grant from or enters into a contract with the Secretary under
            section 6 of the Native Hawaiian Health Care Improvement Act
            (42 U.S.C. 11705) to the same extent as section 102(d) of the
            Indian Self-Determination and Education Assistance Act (25
            U.S.C. 5321(d)) applies to an Indian Tribe, a Tribal
            organization, and an Indian contractor that carries out a
            contract, grant agreement, or cooperative agreement, as
            applicable, under section 102 or 103 of that Act (25 U.S.C.
            5321, 5322); and
                (2) the employees of a Native Hawaiian health care system
            that receives a grant from or enters into a contract with the
            Secretary under section 6 of the Native Hawaiian Health Care
            Improvement Act (42 U.S.C. 11705) to the same extent as section
            102(d) of the Indian Self-Determination and Education
            Assistance Act (25 U.S.C. 5321(d)) applies to the employees of
            an Indian Tribe, a Tribal organization, or an Indian contractor
            that carries out a contract, grant agreement, or cooperative
            agreement, as applicable, under section 102 or 103 of that Act
            (25 U.S.C. 5321, 5322).
        (b) Effective Date.--For purposes of subsection (a), each reference
    to December 22, 1987, and the reference to the date of enactment of the
    Indian Self-Determination and Education Assistance Act Amendments of
    1990 contained in section 102(d) of the Indian Self-Determination and
    Education Assistance Act (25 U.S.C. 5321(d)) shall be deemed to be a
    reference to the date of enactment of this section.
        (c) Sunset.--This section shall cease to have force or effect on
    October 1, 2031.

                       Subtitle J--Next Generation 9-1-1

    SEC. 31101. DEPLOYMENT OF NEXT GENERATION 9-1-1.

        (a) Appropriation.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated to the Assistant Secretary for
            fiscal year 2022, out of any money in the Treasury not
            otherwise appropriated, $470,000,000, to remain available until
            September 30, 2030, to make grants to eligible entities for
            implementing and maintaining Next Generation 9-1-1 in
            accordance with subsection (b).
                (2) Administrative expenses.--In addition to amounts
            otherwise available, there is appropriated to the Assistant
            Secretary for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $20,000,000, to remain
            available until September 30, 2030, to administer this section.
        (b) Use of Funds.--An eligible entity may use grant funds received
    under this section for--
                (1) reasonable costs associated with planning,
            implementation, and development activities, including such
            activities related to the grant application;
                (2) deployment, operation, and maintenance of interoperable
            and reliable Next Generation 9-1-1, including ensuring the
            cybersecurity of Next Generation 9-1-1; and
                (3) training of personnel related to Next Generation 9-1-1.
        (c) Clawback.--The Assistant Secretary shall recover some or all of
    the grant funds made available to an eligible entity under this section
    if--
                (1) the eligible entity uses the funds for any other
            purpose than those set forth in subsection (b);
                (2) the eligible entity fails to establish a funding
            mechanism for Next Generation 9-1-1 sufficient to cover
            operations, maintenance, and upgrade costs within 3 years of
            the establishment of the grant program;
                (3) the eligible entity engages in the diversion of any 9-
            1-1 fee or charge imposed by the eligible entity; or
                (4) the eligible entity uses funds to purchase, rent,
            lease, or otherwise obtain covered communications equipment or
            services (as defined in section 9 of the Secure and Trusted
            Communications Networks Act of 2019 (47 U.S.C. 1608)).

    SEC. 31102. ESTABLISHMENT OF NEXT GENERATION 9-1-1 CYBERSECURITY
                  CENTER.

        In addition to amounts otherwise available, there is appropriated
    to the National Telecommunications and Information Administration for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $9,000,000, to remain available until September 30, 2030,
    for the establishment of a Next Generation 9-1-1 Cybersecurity Center
    to coordinate with State, local, and regional governments on the
    sharing of cybersecurity information about, the analysis of
    cybersecurity threats to, and strategies to detect and prevent
    cybersecurity intrusions relating to, Next Generation 9-1-1.

    SEC. 31103. PUBLIC SAFETY NEXT GENERATION 9-1-1 ADVISORY BOARD.

        In addition to amounts otherwise available, there is appropriated
    to the National Telecommunications and Information Administration for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $1,000,000, to remain available until September 30, 2030,
    to establish a 16-member Public Safety Next Generation 9-1-1 Advisory
    Board, consisting of public safety officials and 9-1-1 professionals
    from diverse backgrounds and with the necessary technical expertise, to
    provide recommendations to the Assistant Secretary with respect to
    carrying out the duties and responsibilities of the Assistant Secretary
    related to Next Generation 9-1-1, including with respect to the grant
    program established under section 31101.

    SEC. 31104. DEFINITIONS.

        In this subtitle:
                (1) 9-1-1 fee or charge.--The term ``9-1-1 fee or charge''
            has the meaning given the term in section 6(f)(3)(D) of the
            Wireless Communications and Public Safety Act of 1999 (47
            U.S.C. 615a-1(f)(3)(D)).
                (2) Assistant secretary.--The term ``Assistant Secretary''
            means the Assistant Secretary of Commerce for Communications
            and Information.
                (3) Commonly accepted standards.--The term ``commonly
            accepted standards'' means the technical standards followed by
            the communications industry for network, device, and Internet
            Protocol connectivity that--
                        (A) ensure interoperability by enabling emergency
                    communications centers to receive, process, and analyze
                    all types of 9-1-1 requests for emergency assistance
                    (including multimedia and data) and share such requests
                    with other emergency communications centers and
                    emergency response providers without the need for
                    proprietary interfaces and regardless of jurisdiction,
                    equipment, device, software, service provider, or any
                    other factor; and
                        (B) are developed and approved by a standards
                    development organization that is accredited by a United
                    States or international standards body through a
                    process--
                                (i) that is consensus-based and open for
                            participation, provides conflict resolution,
                            and invites comment; and
                                (ii) through which standards are made
                            publicly available once approved.
                (4) Eligible entity.--The term ``eligible entity'' means a
            State or a Tribal organization that has--
                        (A) named a single point of contact to coordinate
                    the implementation of Next Generation 9-1-1; and
                        (B) developed and submitted a plan for the
                    coordination and implementation of Next Generation 9-1-
                    1 consistent with any requirements of the Assistant
                    Secretary.
                (5) Next generation 9-1-1.--The term ``Next Generation 9-1-
            1'' means an interoperable, secure, Internet Protocol-based
            system that--
                        (A) employs commonly accepted standards;
                        (B) enables emergency communications centers to
                    receive, process, and analyze all types of 9-1-1
                    requests for emergency assistance;
                        (C) acquires and integrates additional information
                    useful to handling 9-1-1 requests for emergency
                    assistance;
                        (D) supports sharing information related to 9-1-1
                    requests for emergency assistance among emergency
                    communications centers and emergency response providers
                    without the need for proprietary interfaces and
                    regardless of jurisdiction, equipment, device,
                    software, service provider, or any other factor; and
                        (E) ensures reliability by enabling ongoing
                    operation, including through the use of geo-diverse
                    device and network agnostic elements that provide more
                    than 1 physical route between end points with no common
                    points where a single failure at that point would cause
                    the operation of Next Generation 9-1-1 to fail.
                (6) State.--The term ``State'' means any State of the
            United States, the District of Columbia, Puerto Rico, American
            Samoa, Guam, the United States Virgin Islands, the Northern
            Mariana Islands, and any other territory or possession of the
            United States.

               Subtitle K--Other Matters Related to Connectivity

    SEC. 31201. OUTREACH.

        In addition to amounts otherwise available, there is appropriated
    to the Federal Communications Commission for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $100,000,000, to
    remain available until September 30, 2031, to conduct outreach and
    provide education to the public regarding the broadband and
    communications affordability programs of the Federal Communications
    Commission to raise awareness about the programs and help consumers
    access the programs.

    SEC. 31202. FUTURE OF TELECOMMUNICATIONS COUNCIL.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Commerce for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $7,000,000, to remain
    available until September 30, 2031, to establish a council of 14
    members in coordination with the Committee on Commerce, Science, and
    Transportation of the Senate, the Committee on Energy and Commerce of
    the House of Representatives, the Deputy Secretary of Commerce, the
    Assistant Secretary of Commerce for Communications and Information, the
    Under Secretary of Commerce for Standards and Technology, the Chair of
    the Federal Communications Commission, the Director of the National
    Science Foundation, the Majority Leader of the Senate, and the Speaker
    of the House of Representatives, to be known as the ``Future of
    Telecommunications Council'', to advise Congress on the development and
    adoption of 6G and other advanced wireless communications technologies,
    including ensuring equity in access to those technologies for
    communities of color and rural communities.

    SEC. 31203. AFFORDABILITY.

        (a) Definitions.--In this section:
                (1) Broadband; broadband service.--The term ``broadband''
            or ``broadband service'' has the meaning given the term
            ``broadband internet access service'' in section 8.1 of title
            47, Code of Federal Regulations, or any successor regulation.
                (2) Covered broadband service.--The term ``covered
            broadband service'' means broadband service being delivered
            through a broadband network that can easily scale speeds over
            time to--
                        (A) meet the evolving connectivity needs of
                    households and businesses; and
                        (B) support the deployment of 5G, successor
                    wireless technologies, and other advanced services.
                (3) Covered public-private partnership.--The term ``covered
            public-private partnership'' means a partnership between--
                        (A) a State, 1 or more political subdivisions of a
                    State, a utility (including a utility cooperative), a
                    public utility district, a nonprofit organization, a
                    regional planning council, or an economic development
                    authority; and
                        (B) a provider of covered broadband service.
                (4) State.--The term ``State'' means any State of the
            United States, the District of Columbia, Puerto Rico, American
            Samoa, Guam, the United States Virgin Islands, the Northern
            Mariana Islands, and any other territory or possession of the
            United States.
        (b) Funding.--
                (1) Pilot projects.--In addition to amounts otherwise
            available, there is appropriated to the National
            Telecommunications and Information Administration for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated, $280,000,000, to remain available until September
            30, 2031, for grants to covered public-private partnerships for
            pilot projects to increase access to affordable covered
            broadband service in urban communities, including communities
            of color and for low- and middle-income consumers, through
            long-term solutions for such affordability.
                (2) Administration.--In addition to amounts otherwise
            available, there is appropriated to the National
            Telecommunications and Information Administration for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated, $15,000,000, to remain available until September
            30, 2031, to administer this section.
                (3) Advisory committee.--In addition to amounts otherwise
            available, there is appropriated to the National
            Telecommunications and Information Administration for fiscal
            year 2022, out of any money in the Treasury not otherwise
            appropriated, $5,000,000, to remain available until September
            30, 2031, to establish an advisory committee of 12 members
            consisting of experts on broadband affordability from diverse
            backgrounds, to be known as the ``Affordable Urban and Suburban
            Broadband Advisory Committee'', to advise the National
            Telecommunications and Information Administration, the Federal
            Communications Commission, and Congress on ways to make
            broadband more affordable for urban and suburban broadband
            subscribers, including for communities of color and low- and
            middle-income consumers, through long-term solutions for such
            affordability.

    SEC. 31204. ACCESS TO DEVICES.

        (a) Definitions.--In this section:
                (1) Assistant secretary.--The term ``Assistant Secretary''
            means the Assistant Secretary of Commerce for Communications
            and Information.
                (2) Connected device.--The term ``connected device'' means
            any of the following devices that meets minimum standards
            established by the Assistant Secretary:
                        (A) A WiFi-enabled desktop computer.
                        (B) A WiFi-enabled laptop computer.
                        (C) A WiFi-enabled tablet computer.
                        (D) Any similar WiFi-enabled device (except for a
                    telephone or smartphone).
                (3) Connected device distribution program.--The term
            ``connected device distribution program'' means a program
            approved by the Assistant Secretary that makes available
            connected devices for free or at a low cost to an eligible
            household.
                (4) Eligible household.--The term ``eligible household''
            means a household in which--
                        (A) at least one member of the household meets the
                    qualifications for the Lifeline program of the Federal
                    Communications Commission, except that a household
                    shall be deemed to meet the income component of those
                    qualifications if the household's income is at or below
                    200 percent of the Federal Poverty Guidelines for a
                    household of that size;
                        (B) at least one member of the household has
                    applied for and been approved to receive benefits under
                    the free and reduced price lunch program or the school
                    breakfast program;
                        (C) at least one member of the household has
                    received a Federal Pell Grant in the current award
                    year, if such award is verifiable through the National
                    Verifier or National Lifeline Accountability Database
                    or a connected device distribution program verifies
                    eligibility; or
                        (D) at least one member of the household receives
                    assistance through the special supplemental nutritional
                    program for women, infants, and children.
        (b) Connected Device Grant Program.--
                (1) Appropriations.--
                        (A) In general.--In addition to amounts otherwise
                    available, there is appropriated to the Assistant
                    Secretary for fiscal year 2022, out of any money in the
                    Treasury not otherwise appropriated, $475,000,000, to
                    remain available until September 30, 2031, for the
                    awarding of grants to connected device distribution
                    programs in accordance with this section.
                        (B) Administration.--In addition to amounts
                    otherwise available, there is appropriated to the
                    Assistant Secretary for fiscal year 2022, out of any
                    money in the Treasury not otherwise appropriated,
                    $20,000,000, to remain available until September 30,
                    2031, to administer this section, including providing
                    technical assistance to a connected device distribution
                    program.
                        (C) Outreach.--In addition to amounts otherwise
                    available, there is appropriated to the Assistant
                    Secretary for fiscal year 2022, out of any money in the
                    Treasury not otherwise appropriated, $5,000,000, to
                    remain available until September 30, 2031, to conduct
                    outreach related to the availability of grants under
                    this section.
                (2) Use of funds.--
                        (A) In general.--A connected device distribution
                    program shall use grant funds received under this
                    section for--
                                (i) the reasonable purchase or
                            refurbishment cost of connected devices for
                            distribution to eligible households consistent
                            with this section; and
                                (ii) the reasonable administrative costs
                            associated with the distribution of connected
                            devices described in clause (i).
                        (B) Limitation.--A connected device distribution
                    program may use grant funds received under this section
                    to provide not more than--
                                (i) 1 connected device to an eligible
                            household that includes not more than 2 members
                            over the age of 6; or
                                (ii) 2 connected devices to an eligible
                            household that includes not fewer than 3
                            members over the age of 6.
                (3) Clawback.--If a connected device distribution program
            is found to have used grant funds awarded under this section in
            a manner not permitted under this section or is found to have
            otherwise violated a requirement under this section, the
            Assistant Secretary shall recover from the program some or all
            of the grant funds awarded to the program.

                         Subtitle L--Distance Learning

    SEC. 31301. ADDITIONAL SUPPORT FOR DISTANCE LEARNING.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Emergency Connectivity Fund established
    under subsection (c)(1) of section 7402 of the American Rescue Plan Act
    of 2021 (Public Law 117-2) for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $300,000,000, to remain
    available until September 30, 2030, to provide support under the
    covered regulations promulgated under subsection (a) of that section,
    except that that amount shall be used to provide support under the
    covered regulations for costs incurred after the date of enactment of
    this Act but before June 30, 2030, regardless of whether those costs
    are incurred during a COVID-19 emergency period (as defined in
    subsection (d) of that section).
        (b) Limitation.--None of the funds appropriated under subsection
    (a) may be used to purchase, rent, lease, or otherwise obtain any
    covered communications equipment or service (as defined in section 9 of
    the Secure and Trusted Communications Networks Act of 2019 (47 U.S.C.
    1608)).

               Subtitle M--Manufacturing Supply Chain and Tourism

    SEC. 31401. MANUFACTURING SUPPLY CHAIN RESILIENCE.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $5,000,000,000, to remain available until September 30,
    2026, to the Office of the Secretary of Commerce, to support the
    resilience of manufacturing supply chains affecting interstate commerce
    and related administrative costs, by--
                (1) mapping and monitoring manufacturing supply chains;
                (2) facilitating and supporting the establishment of
            voluntary standards, guidelines, and best practices relevant to
            the resilience of manufacturing supply chains;
                (3) identifying, accelerating, promoting, demonstrating,
            and deploying technological advances for manufacturing supply
            chains; and
                (4) providing grants, loans, and loan guarantees to
            maintain and improve manufacturing supply chain resiliency.

    SEC. 31402. DESTINATION MARKETING ORGANIZATION GRANT PROGRAM TO PROMOTE
                  SAFE DOMESTIC TRAVEL.

        (a) Grants for Domestic Marketing Organizations.--In addition to
    amounts otherwise available, there is appropriated for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $47,500,000, to remain available until September 30, 2024, to the
    Secretary of Commerce to award grants to destination marketing
    organizations, including public or public-private entities that perform
    the functions of a destination marketing organization as determined by
    the Secretary, to conduct marketing activities to promote domestic
    travel within the United States, including with respect to current
    travel requirements and safe travel practices, with preference to
    destination marketing organizations promoting a town, city, State, or
    region where the civilian labor force in the accommodation, leisure,
    and hospitality sector has suffered, and continues to suffer,
    significant job losses as a result of the COVID-19 pandemic, as
    determined by the Secretary.
        (b) Administrative Costs.--In addition to amounts otherwise
    available, there is appropriated for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $1,500,000, to remain
    available until September 30, 2027, to the Secretary of Commerce for
    administrative costs associated with providing grants under subsection
    (a).
        (c) Data on Domestic Travel and Tourism.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $1,000,000, to
    remain available until September 30, 2027, to the Secretary of Commerce
    to collect data on domestic travel and tourism in the United States,
    including the impact of the COVID-19 pandemic on domestic travel and
    tourism.

                      Subtitle N--FTC Privacy Enforcement

    SEC. 31501. FEDERAL TRADE COMMISSION FUNDING FOR A PRIVACY BUREAU AND
                  RELATED EXPENSES.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $500,000,000, to remain available until September 30,
    2029, to the Federal Trade Commission to create and operate a bureau,
    including by hiring and retaining technologists, user experience
    designers, and other experts as the Commission considers appropriate,
    to accomplish its work related to unfair or deceptive acts or practices
    relating to privacy, data security, identity theft, data abuses, and
    related matters.

    SEC. 31502. FEDERAL TRADE COMMISSION.

        Section 5(m)(1)(A) of the Federal Trade Commission Act (15 U.S.C.
    45(m)(1)(A)) is amended--
                (1) by inserting ``this Act's prohibition of unfair or
            deceptive acts or practices or'' after ``violates'' the first
            place it appears; and
                (2) by inserting ``a violation of this Act or'' after
            ``unfair or deceptive and''.

              Subtitle O--Department of Commerce Inspector General

    SEC. 31601. FUNDING FOR THE OFFICE OF INSPECTOR GENERAL OF THE
                  DEPARTMENT OF COMMERCE.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $5,000,000, to remain available until September 30, 2030,
    to the Office of Inspector General of the Department of Commerce for
    oversight of activities supported with funds appropriated to the
    Department of Commerce in this Act.

                   TITLE IV--COMMITTEE ON FINANCIAL SERVICES

         Subtitle A--Creating and Preserving Affordable, Equitable and
                    Accessible Housing for the 21st Century

    SEC. 40001. PUBLIC HOUSING INVESTMENTS.

        (a) Appropriation.--In addition to amounts otherwise made
    available, there is appropriated to the Secretary of Housing and Urban
    Development (in this section referred to as the ``Secretary'') for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated--
                (1) $10,000,000,000, to remain available until September
            30, 2031, for the Capital Fund under section 9(d) of the United
            States Housing Act of 1937 (42 U.S.C. 1437g(d)) pursuant to the
            same formula as in fiscal year 2021, to be made available
            within 60 days of the date of the enactment of this Act;
                (2) $53,000,000,000, to remain available until September
            30, 2026, for eligible activities under section 9(d)(1) of the
            United States Housing Act of 1937 (42 U.S.C. 1437g(d)(1)) for
            priority investments as determined by the Secretary to repair,
            replace, or construct properties assisted under such section 9;
                (3) $1,200,000,000, to remain available until September 30,
            2026, for competitive grants under section 24 of the United
            States Housing Act of 1937 (42 U.S.C. 1437v) (in this section
            referred to as ``section 24''), under the terms and conditions
            in subsection (b), for transformation, rehabilitation, and
            replacement housing needs of public and assisted housing, and
            to transform neighborhoods of poverty into functioning,
            sustainable mixed-income neighborhoods;
                (4) $750,000,000, to remain available until September 30,
            2031, for the costs to the Secretary of administering and
            overseeing the implementation of this section and the Public
            Housing Capital Fund and the section 24 grant program
            generally, including information technology, financial
            reporting, research and evaluation, other cross-program costs
            in support of programs administered by the Secretary in this
            title, and other costs; and
                (5) $50,000,000, to remain available until September 30,
            2031, to make new awards or increase prior awards to existing
            technical assistance providers to provide an increase in
            capacity building and technical assistance available to
            entities eligible for funding for activities or projects
            consistent with this section.
        (b) Terms and Conditions for Section 24 Grants.--Grants awarded
    under subsection (a)(3) shall be subject to terms and conditions
    determined by the Secretary, which shall include the following:
                (1) Use.--Grant funds may be used for resident and
            community services, community development and revitalization,
            and affordable housing needs in the community.
                (2) Applicants.--Eligible recipients of grants shall
            include lead applicants and joint applicants, as follows:
                        (A) Lead applicants.--A lead applicant shall be a
                    local government, a public housing agency, or an owner
                    of an assisted housing property.
                        (B) Joint applicants.--A nonprofit organization or
                    a for-profit developer may apply jointly as a joint
                    applicant with such public entities specified in
                    subparagraph (A). A local government must be a joint
                    applicant with an owner of an assisted housing property
                    specified in subparagraph (A).
                (3) Period of affordability.--Grantees shall commit to a
            period of affordability determined by the Secretary of not
            fewer than 20 years, but the Secretary may specify a period of
            affordability that is fewer than 20 years with respect to
            homeownership units developed with section 24 grants.
                (4) Environmental review.--For purposes of environmental
            review, a grantee shall be treated as a public housing agency
            under section 26 of the United States Housing Act of 1937 (42
            U.S.C. 1437x).
                (5) Low-income and affordable housing.--Amounts made
            available under this section shall be used for low-income
            housing (as such term is defined under section 3(b) of the
            United States Housing Act of 1937 (42 U.S.C. 1437a(b))), HUD-
            assisted housing, and affordable housing, which shall be
            housing for which the owner of the project shall record an
            affordability use restriction approved by the Secretary for
            households earning up to 120 percent of the area median income
            and is subject to the period of affordability under paragraph
            (3) of this subsection.
        (c) Other Terms and Conditions.--Grants awarded under this section
    shall be subject to the following terms and conditions:
                (1) Limitation.--Amounts provided pursuant to this section
            may not be used for operating costs or rental assistance.
                (2) Development of new units.--Paragraph (3) of section
            9(g) of the United States Housing Act of 1937 (42 U.S.C.
            1437g(g)(3)) shall not apply to new funds made available under
            this section.
                (3) Health and safety.--Amounts made available under this
            section shall be used to address health, safety, and
            environmental hazards, including lead, fire, carbon monoxide,
            mold, asbestos, radon, pest infestation, and other hazards as
            defined by the Secretary.
                (4) Energy efficiency and resilience.--Amounts made
            available under this section shall advance improvements to
            energy and water efficiency or climate and disaster resilience
            in housing assisted under this section.
                (5) Recapture.--If the Secretary recaptures funding
            allocated by formula from a public housing agency under
            subsection (a)(1), such recaptured amounts shall be added to
            the amounts available under subsection (a)(2), and shall be
            obligated by the Secretary prior to the expiration of such
            funds.
                (6) Supplementation of funds.--The Secretary shall ensure
            that amounts provided pursuant to this section shall serve to
            supplement and not supplant other amounts generated by a
            recipient of such amounts or amounts provided by other Federal,
            State, or local sources.
                (7) Waivers and alternative requirements.--The Secretary
            may waive or specify alternative requirements for subsections
            (d)(1), (d)(2), (e), and (j) of section 9 of the United States
            Housing Act of 1937 (42 U.S.C. 1437g) and associated
            regulations in connection with the use of amounts made
            available under this section other than requirements related to
            tenant rights and protections, fair housing, nondiscrimination,
            labor standards, and the environment, upon a finding that the
            waiver or alternative requirement is necessary to facilitate
            the use of amounts made available under this section.
        (d) Implementation.--The Secretary shall have authority to issue
    such regulations or notices, or other guidance, forms, instructions,
    and publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40002. INVESTMENTS IN AFFORDABLE AND ACCESSIBLE HOUSING
                  PRODUCTION.

        (a) Appropriation.--In addition to amounts otherwise made
    available, there is appropriated to the Secretary of Housing and Urban
    Development (in this section referred to as the ``Secretary'') for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated--
                (1) $9,925,000,000, to remain available until September 30,
            2026, for activities and assistance for the HOME Investment
            Partnerships Program (in this section referred to as the ``HOME
            program''), as authorized under sections 241 through 242, 244
            through 253, 255 through 256, and 281 through 290 of the
            Cranston-Gonzalez National Affordable Housing Act (42 U.S.C.
            12741-12742, 42 U.S.C. 12744-12753, 42 U.S.C. 12755-12756, 42
            U.S.C. 12831-12840) (in this section referred to as ``NAHA''),
            subject to the terms and conditions paragraph (1)(A) of
            subsection (b);
                (2) $14,925,000,000, to remain available until September
            30, 2026, for activities and assistance for the HOME Investment
            Partnerships Program, as authorized under sections 241 through
            242, 244 through 253, 255 through 256, and 281 through 290 of
            the Cranston-Gonzalez National Affordable Housing Act (42
            U.S.C. 12741-12742, 42 U.S.C. 12744-12753, 42 U.S.C. 12755-
            12756, 42 U.S.C. 12831-12840), subject to the terms and
            conditions in paragraphs (1)(B) and (2) of subsection (b);
                (3) $50,000,000, to remain available until September 30,
            2031, to make new awards or increase prior awards to existing
            technical assistance providers to provide an increase in
            capacity building and technical assistance available to any
            grantees implementing activities or projects consistent with
            this section; and
                (4) $100,000,000, to remain available until September 30,
            2031, for the costs to the Secretary of administering and
            overseeing the implementation of this section and the HOME and
            Housing Trust Fund programs generally, including information
            technology, financial reporting, research and evaluations, and
            other cross-program costs in support of programs administered
            by the Secretary in this title, and other costs.
        (b) Terms and Conditions.--
                (1) Formulas.--
                        (A) The Secretary shall allocate amounts made
                    available under subsection (a)(1) pursuant to section
                    217 of NAHA (42 U.S.C. 12747) to grantees that received
                    allocations pursuant to that same formula in fiscal
                    year 2021 and shall make such allocations within 60
                    days of the enactment of this Act.
                        (B) The Secretary shall allocate amounts made
                    available under subsection (a)(2) pursuant to the
                    formula specified in section 1338(c)(3) of the Federal
                    Housing Enterprises Financial Safety and Soundness Act
                    of 1992 (12 U.S.C. 4568(c)(3)) to grantees that
                    received Housing Trust Fund allocations pursuant to
                    that same formula in fiscal year 2021 and shall make
                    such allocations within 60 days of the date of the
                    enactment of this Act.
                (2) Eligible activities.--Other than as provided in
            paragraph (5) of this subsection, funds made available under
            subsection (a)(2) may only be used for eligible activities
            described in subparagraphs (A) through (B)(i) of section
            1338(c)(7) of the Federal Housing Enterprises Financial Safety
            and Soundness Act of 1992 (12 U.S.C. 4568(c)(7)), except that
            not more than 10 percent of funds made available may be used
            for activities under such subparagraph (B)(i).
                (3) Funding restrictions.--The commitment requirements in
            section 218(g) (42 U.S.C. 12748(g)) of NAHA, the matching
            requirements in section 220 (42 U.S.C. 12750) of NAHA, and the
            set-aside for housing developed, sponsored, or owned by
            community housing development organizations required in section
            231 of NAHA (42 U.S.C. 12771) shall not apply for amounts made
            available under this section.
                (4) Reallocation.--For funds provided under paragraphs (1)
            and (2) of subsection (a), the Secretary may recapture certain
            amounts remaining available to a grantee under this section or
            amounts declined by a grantee, and reallocate such amounts to
            other grantees under that paragraph to ensure fund expenditure,
            geographic diversity, and availability of funding to
            communities within the State from which the funds have been
            recaptured.
                (5) Administration.-- Notwithstanding subsections (c) and
            (d)(1) of section 212 of NAHA (42 U.S.C. 12742), grantees may
            use not more than 15 percent of their allocations under this
            section for administrative and planning costs.
        (c) Waivers.--The Secretary may waive or specify alternative
    requirements for any provision of the Cranston-Gonzalez National
    Affordable Housing Act specified in subsection (a)(1) or (a)(2) or
    regulation for the administration of the amounts made available under
    this section other than requirements related to tenant rights and
    protections, fair housing, nondiscrimination, labor standards, and the
    environment, upon a finding that the waiver or alternative requirement
    is necessary to facilitate the use of amounts made available under this
    section.
        (d) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40003. HOUSING INVESTMENT FUND.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, to remain available until
    September 30, 2026--
                (1) $740,000,000 to the Department of the Treasury to
            establish the Housing Investment Fund established by this
            section within the Community Development Financial Institutions
            Fund (in this section referred to as the ``CDFI Fund'') to make
            grants to increase investment in the development, preservation,
            rehabilitation, financing, or purchase of affordable housing
            primarily for low-, very-low, and extremely low-income families
            who are renters, and for homeowners with incomes up to 120
            percent of the area median income, and for economic development
            and community facilities related to such housing and to further
            fair housing; and
                (2) $10,000,000 for the costs to the CDFI Fund of
            administering and overseeing the implementation of this
            section, including information technology, financial reporting,
            research and evaluations, and other costs.
        (b) Eligible Grantees.--A grant under this section may be made,
    pursuant to such requirements as the CDFI Fund shall establish, only
    to--
                (1) a CDFI Fund certified community development financial
            institution, as such term is defined in section 103 of the
            Riegle Community Development and Regulatory Improvement Act of
            1994 (12 U.S.C. 4702);
                (2) a nonprofit organization having as one of its principal
            purposes the creation, development, or preservation of
            affordable housing, including a subsidiary of a public housing
            authority; or
                (3) a consortium comprised of certified community
            development financial institutions, eligible nonprofit housing
            organizations, or a combination of both.
        (c) Eligible Uses.--Eligible uses for grant amounts awarded from
    the Housing Investment Fund pursuant to this section shall--
                (1) be reasonably expected to result in eligible affordable
            housing activities that support or sustain affordable housing
            funded by a grant under this section and capital from other
            public and private sources; and
                (2) include activities--
                        (A) to provide loan loss reserves;
                        (B) to capitalize an acquisition fund to acquire
                    residential, industrial, or commercial property and
                    land for the purpose of the preservation, development,
                    or rehabilitation of affordable housing, including to
                    support the creation, preservation, or rehabilitation
                    of resident-owned manufactured housing communities;
                        (C) to capitalize an affordable housing fund, for
                    development, preservation, rehabilitation, or financing
                    of affordable housing and economic development
                    activities, including community facilities, if part of
                    a mixed-use project, or activities described in this
                    paragraph related to transit-oriented development,
                    which may also be designated as a focus of such a fund;
                        (D) to capitalize an affordable housing mortgage
                    fund, to facilitate the origination of mortgages to
                    buyers that may experience significant barriers to
                    accessing affordable mortgage credit, including
                    mortgages having low original principal obligations;
                        (E) for risk-sharing loans;
                        (F) to provide loan guarantees; and
                        (G) to fund rental housing operations.
        (d) Implementation.--The CDFI Fund shall have the authority to
    issue such regulations, notice, or other guidance, forms, instructions,
    and publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40004. SECTION 811 SUPPORTIVE HOUSING FOR PEOPLE WITH
                  DISABILITIES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated--
                (1) $450,000,000 for capital advances, including amendments
            to capital advance contracts, for supportive housing for
            persons with disabilities, as authorized by section 811(b)(2)
            of the Cranston-Gonzalez National Affordable Housing Act (42
            U.S.C. 8013(b)(2)) (in this section referred to as the
            ``Act''), and subject to subsections (a) through (h)(4), (h)(6)
            through (i)(1)(C), and (i)(2) through (m) of such section 811
            (42 U.S.C. 8013(a)-42 U.S.C. 8013(h)(4), 42 U.S.C. 8013(h)(6)-
            42 U.S.C. 8013(i)(1)(C), 42 U.S.C. 8013(i)(2)-42 U.S.C.
            8013(m)), and for project rental assistance for supportive
            housing for persons with disabilities under section 811(d)(2)
            of the Act and for project assistance contracts pursuant to
            section 202(h) of the Housing Act of 1959 (Public Law 86-372;
            73 Stat. 667), for project rental assistance to State housing
            finance agencies and other appropriate entities as authorized
            under section 811(b)(3) of the Act, for State housing finance
            agencies;
                (2) $7,500,000 for providing technical assistance to
            support State-level efforts to integrate housing assistance and
            voluntary supportive services for residents of housing
            receiving such assistance, which funding may also be used to
            provide technical assistance to applicants and potential
            applicants to understand program requirements and develop
            effective applications, and the Secretary may use amounts made
            available under this paragraph to increase prior awards to
            existing technical assistance providers to provide an immediate
            increase in capacity building and technical assistance; and
                (3) $42,500,000 for the costs to the Secretary of
            administering and overseeing the implementation of this section
            and the Supportive Housing for Persons with Disabilities
            program generally, including information technology, financial
            reporting, research and evaluations, other cross-program costs
            in support of programs administered by the Secretary in this
            title, and other costs.
    Amounts appropriated by this section shall remain available until
    September 30, 2031.
        (b) Limitations on Costs.--When awarding grants under paragraph (1)
    of subsection (a), the Secretary shall establish and assess reasonable
    development cost limitations by market area for various types and sizes
    of supportive housing for persons with disabilities. The Secretary
    shall not count owner or sponsor contributions of other funding or
    assistance against the overall cost of a project.
        (c) Occupancy Standards.--The owner or sponsor of housing assisted
    with funds provided under this section may, with the approval of the
    Secretary, limit occupancy with the housing to persons with
    disabilities who can benefit from the supportive services offered in
    connection with the housing.
        (d) Waivers.--The Secretary may waive or specify alternative
    requirements for subsection (c) or (bb) of section 8 of the United
    States Housing Act of 1937 (42 U.S.C. 1437f (c), 1437f(bb)) upon a
    finding that the waiver or alternative requirement is necessary to
    facilitate the use of amounts made available under this section.
        (e) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40005. SECTION 202 SUPPORTIVE HOUSING FOR THE ELDERLY PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated--
                (1) $450,000,000 for the Supportive Housing for the Elderly
            Program authorized under section 202 of the Housing Act of
            1959, and subject to subsections (a) through (g), (h)(2)
            through (h)(5), and (i) through (m) of such section 202 (12
            U.S.C. 1701q(a)-12 U.S.C. 1701q(g), 12 U.S.C. 1701q(h)(2)-12
            U.S.C. 1701q(h)(5), 12 U.S.C. 1701q(i)-12 U.S.C. 1701q(m)) (in
            this section referred to as the ``Act''), which shall be used--
                        (A) for capital advance awards in accordance with
                    section 202(c)(1) of the Act to recipients that are
                    eligible under the Act;
                        (B) for new section 8 project-based rental
                    assistance contracts under section 8(b) of the United
                    States Housing Act of 1937 Act (42 U.S.C. 1437f(b)),
                    subject to subsection (c) of this section, with the
                    Secretary setting the terms of such project-based
                    rental assistance contracts, including the duration and
                    provisions regarding rent setting and rent adjustment,
                    to support the capital advance projects funded under
                    this section; and
                        (C) for service coordinators;
                (2) $7,500,000, to provide technical assistance to support
            State-level efforts to improve the design and delivery of
            voluntary supportive services for residents of any housing
            assisted under the Act and other housing supporting low-income
            older adults, in order to support residents to age-in-place and
            avoid institutional care, as well as to assist applicants and
            potential applicants with project-specific design, and the
            Secretary may use amounts made available under this paragraph
            to increase prior awards to existing technical assistance
            providers to provide an immediate increase in capacity building
            and technical assistance; and
                (3) $42,500,000 for the costs to the Secretary of
            administering and overseeing the implementation of this section
            and the Supportive Housing for the Elderly program generally,
            including information technology, financial reporting, research
            and evaluation, other cross-program costs in support of
            programs administered by the Secretary in this title, and other
            costs.
    Amounts appropriated by this section shall remain available until
    September 30, 2031.
        (b) Limitation on Costs.--When awarding grants under paragraph (1)
    of subsection (a), the Secretary shall establish and assess reasonable
    development cost limitations by market area for various types and sizes
    of supportive housing for the elderly. The Secretary shall not count
    owner or sponsor contributions of other funding or assistance against
    the overall cost of a project.
        (c) Waivers.--The Secretary may waive or specify alternative
    requirements for any provision of subsection (c) or (bb) of section 8
    of the United States Housing Act of 1937 (42 U.S.C. 1437f (c),
    1437f(bb)) upon a finding that the waiver or alternative requirement is
    necessary to facilitate the use of amounts made available under this
    section.
        (d) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40006. IMPROVING ENERGY EFFICIENCY OR WATER EFFICIENCY OR CLIMATE
                  RESILIENCE OF AFFORDABLE HOUSING.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated--
                (1) $1,770,000,000, to remain available until September 30,
            2028, for the cost of providing direct loans, including the
            costs of modifying such loans, and for grants, as provided for
            and subject to terms and conditions in subsection (b),
            including to subsidize gross obligations for the principal
            amount of direct loans, not to exceed $4,000,000,000, to fund
            projects that improve the energy or water efficiency, indoor
            air quality and sustainability improvements, implement low-
            emission technologies, materials, or processes, including zero-
            emission electricity generation, energy storage, or building
            electrification, electric car charging station installations,
            or address climate resilience of multifamily properties;
                (2) $25,000,000, to remain available until September 30,
            2030, for the costs to the Secretary of administering and
            overseeing the implementation of this section, including
            information technology, financial reporting, research and
            evaluation, other cross-program costs in support of programs
            administered by the Secretary in this title, and other costs;
                (3) $120,000,000, to remain available until September 30,
            2029, for expenses of contracts administered by the Secretary,
            including to carry out property climate risk, energy, or water
            assessments, due diligence, and underwriting functions for such
            grant and direct loan program; and
                (4) $85,000,000, to remain available until September 30,
            2028, for energy and water benchmarking of properties eligible
            to receive grants or loans under this section, regardless of
            whether they actually received such grants, along with
            associated data analysis and evaluation at the property and
            portfolio level, including the development of information
            technology systems necessary for the collection, evaluation,
            and analysis of such data.
        (b) Loan and Grant Terms and Conditions.--Amounts made available
    under this section shall be for direct loans, grants, and direct loans
    that can be converted to grants to eligible recipients that agree to an
    extended period of affordability for the property.
        (c) Definitions.--As used in this section--
                (1) the term ``eligible recipient'' means any owner or
            sponsor of an eligible property; and
                (2) the term ``eligible property'' means a property
            receiving project-based assistance pursuant to--
                        (A) section 202 of the Housing Act of 1959 (12
                    U.S.C. 1701q);
                        (B) section 811 of the Cranston-Gonzalez National
                    Affordable Housing Act (42 U.S.C. 8013); or
                        (C) section 8(b) of the United States Housing Act
                    of 1937 (42 U.S.C. 1437f(b))
        (d) Waiver.--The Secretary may waive or specify alternative
    requirements for any provision of subsection (c) or (bb) of section 8
    of the United States Housing Act of 1937 (42 U.S.C. 1437f(c),
    1437f(bb)) upon a finding that the waiver or alternative requirement is
    necessary to facilitate the use of amounts made available under this
    section.
        (e) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40007. REVITALIZATION OF DISTRESSED MULTIFAMILY PROPERTIES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated--
                (1) $1,550,000,000 for providing direct loans, which may be
            forgivable, to owners of distressed properties for the purpose
            of making necessary physical improvements, including to
            subsidize gross obligations for the principal amount of direct
            loans not to exceed $6,000,000,000, subject to the terms and
            conditions in subsection (b); and
                (2) $50,000,000 for the costs to the Secretary of
            administering and overseeing the implementation of this section
            and the Office of Housing programs generally, including
            information technology, financial reporting, research and
            evaluations, other cross-program costs in support of programs
            administered by the Secretary in this title, and other costs.
    Amounts appropriated by this section shall remain available until
    September 30, 2029.
        (b) Loan Terms and Conditions.--
                (1) Eligibility.--Owners or sponsors of multifamily housing
            projects who meet each of the following requirements shall be
            eligible for loan assistance under this section:
                        (A) The multifamily housing project, including any
                    project from which assistance has been approved to be
                    transferred has deficiencies that cause the project to
                    be at risk of physical obsolescence or economic non-
                    viability.
                        (B) The actual rents received by the owner or
                    sponsor of the distressed property would not adequately
                    sustain the debt needed to make necessary physical
                    improvements.
                        (C) The owner or sponsor meets any such additional
                    eligibility criteria as the Secretary determines to be
                    appropriate, considering factors that contributed to
                    the project's deficiencies.
                (2) Use of loan funds.--Each recipient of loan assistance
            under this section may only use such loan assistance to make
            necessary physical improvements.
                (3) Loan availability.--The Secretary shall only provide
            loan assistance to an owner or sponsor of a multifamily housing
            project when such assistance, considered with other financial
            resources available to the owner or sponsor, is needed to make
            the necessary physical improvements.
                (4) Interest rates and length.--Loans provided under this
            section shall bear interest at 1 percent, and at origination
            shall have a repayment period coterminous with the
            affordability period established under paragraph (6), with the
            frequency and amount of repayments to be determined by
            requirements established by the Secretary.
                (5) Loan modifications or forgiveness.--With respect to
            loans provided under this section, the Secretary may take any
            of the following actions if the Secretary determines that doing
            so will preserve affordability of the project:
                        (A) Waive any due on sale or due on refinancing
                    restriction.
                        (B) Consent to the terms of new debt to which the
                    loans may be subordinate, even if such new debt would
                    impact the repayment of the loans.
                        (C) Extend the term of the loan.
                        (D) Forgive the loan in whole or in part.
                (6) Extended affordability period.--Each recipient of loan
            assistance under this section shall agree to an extended
            affordability period for the project that is subject to the
            loan by extending any existing affordable housing use
            agreements for an additional 30 years or, if the project is not
            currently subject to a use agreement establishing affordability
            requirements, by establishing a use agreement for 30 years.
                (7) Matching contribution.--Each recipient of loan
            assistance under this section shall secure at least 20 percent
            of the total cost needed to make the necessary physical
            improvements from non-Federal sources, except in cases where
            the Secretary determines that a lack of financial resources
            qualifies a loan recipient for--
                        (A) a reduced contribution below 20 percent; or
                        (B) an exemption to the matching contribution
                    requirement.
                (8) Additional loan conditions.--The Secretary may
            establish additional conditions for loan eligibility provided
            under this section as the Secretary determines to be
            appropriate.
                (9) Properties insured by the secretary.--In the case of
            any property with respect to which assistance is provided under
            this section that has a mortgage insured by the Secretary, the
            Secretary may use funds available under this section as
            necessary to pay for the costs of modifying such loan.
        (c) Definitions.--As used in this section--
                (1) the term ``multifamily housing project'' means a
            project consisting of five or more dwelling units assisted or
            approved to receive a transfer of assistance, insured, or with
            a loan held by the Secretary or a State or State agency in part
            or in whole pursuant to--
                        (A) section 8 of the United States Housing Act of
                    1937 (42 U.S.C. 1437f), not including subsection
                    (o)(13) of such section;
                        (B) section 202 of the Housing Act of 1959 (12
                    U.S.C. 1701q), as amended by section 801 of the
                    Cranston-Gonzalez National Affordable Housing Act;
                        (C) section 202 of the Housing Act of 1959 (former
                    12 U.S.C. 1701q), as such section existed before the
                    enactment of the Cranston-Gonzalez National Affordable
                    Housing Act;
                        (D) section 811 of the Cranston-Gonzalez National
                    Affordable Housing Act (42 U.S.C. 8013); or
                        (E) section 236 of the National Housing Act (12
                    U.S.C. 1715z-1); and
                (2) the term ``necessary physical improvements'' means new
            construction or capital improvements to an existing multifamily
            housing project that the Secretary determines are necessary to
            address the deficiencies or that rise to such a level that
            delaying physical improvements to the project would be
            detrimental to the longevity of the project as suitable housing
            for occupancy.
        (d) Waiver.--The Secretary may waive or specify alternative
    requirements for any provision of subsection (c) or (bb) of section 8
    of the United States Housing Act of 1937 (42 U.S.C. 1437f(c),
    1437f(bb)) upon a finding that the waiver or alternative requirement is
    necessary to facilitate the use of amounts made available under this
    section.
        (e) Implementation.--The Secretary shall have the authority to
    issue such regulations, notices, or other guidance, forms,
    instructions, and publications to carry out the programs, projects, or
    activities authorized under this section to ensure that such programs,
    projects, or activities are completed in a timely and effective manner.

    SEC. 40008. INVESTMENTS IN RURAL RENTAL HOUSING.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Rural Housing Service of the Department of
    Agriculture for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated--
                (1) $1,800,000,000, to remain available until September 30,
            2029, for the Administrator of the Rural Housing Service for
            making loans and grants for new construction, improvements to
            energy and water efficiency or climate resilience, the removal
            of health and safety hazards, and the preservation and
            revitalization of housing for other purposes described under
            section 514 of the Housing Act of 1949 (42 U.S.C. 1484),
            subsections (a)(1) through (a)(2), (b)(1) through (b)(3),
            (b)(5) through (aa)(2)(A), and (aa)(4) of section 515 of such
            Act (42 U.S.C. 1485(a)(1)-42 U.S.C. 1485(a)(2), 42 U.S.C.
            1485(b)(1)-(b)(3), 42 U.S.C. 1485(b)(5)-42 U.S.C.
            1485(aa)(2)(A), 42 U.S.C. 1485(aa)(4)), and 516 of such act (42
            U.S.C. 1486), subject to the terms and conditions in subsection
            (b);
                (2) $100,000,000, to remain available until September 30,
            2029, to provide continued assistance pursuant to section 3203
            of the American Rescue Plan Act of 2021; and
                (3) $100,000,000, to remain available until September 30,
            2030, for the costs to the Rural Housing Service of the
            Department of Agriculture of administering and overseeing the
            implementation of this section, including information
            technology, financial reporting, research and evaluations,
            other cross-program costs in support of programs administered
            by the Secretary in this title, and other costs.
        (b) Preservation and Revitalization Terms and Conditions.--
                (1) Loans and grants and other assistance.--The
            Administrator of the Rural Housing Service of the Department of
            Agriculture shall provide direct loans and grants, including
            the cost of modifying loans, to restructure existing Department
            of Agriculture multi-family housing loans expressly for the
            purposes of ensuring the project has sufficient resources to
            preserve the project for the purpose of providing safe and
            affordable housing for low-income residents and farm laborers,
            including--
                        (A) reducing or eliminating interest;
                        (B) deferring loan payments;
                        (C) subordinating, reducing, or re-amortizing loan
                    debt; and
                        (D) providing other financial assistance, including
                    advances, payments, and incentives (including the
                    ability of owners to obtain reasonable returns on
                    investment) required by the Secretary, including such
                    assistance to non-profit entities and public housing
                    authorities.
                (2) Restrictive use agreement.--The Administrator of the
            Rural Housing Service of the Department of Agriculture shall as
            part of the preservation and revitalization agreement obtain a
            restrictive use agreement consistent with the terms of the
            restructuring.
        (c) Implementation.--The Administrator of the Rural Housing Service
    of the Department of Agriculture shall have authority to issue such
    regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40009. HOUSING VOUCHERS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated--
                (1) $15,000,000,000, to remain available until September
            30, 2029, for--
                        (A) incremental tenant-based rental assistance for
                    extremely low-income families under section 8(o) of the
                    United States Housing Act of 1937 (42 U.S.C. 1437f(o));
                        (B) renewals of such tenant-based rental
                    assistance; and
                        (C) fees for the costs of administering tenant-
                    based rental assistance and other expenses related to
                    the utilization of voucher assistance under
                    subparagraph (A), which may include the cost of
                    facilitating the use of voucher assistance provided
                    under paragraph (5);
                (2) $7,100,000,000, to remain available until September 30,
            2029, for--
                        (A) incremental tenant-based rental assistance
                    under section 8(o) of the United States Housing Act of
                    1937 (42 U.S.C. 1437f(o)) for households experiencing
                    or at risk of homelessness, survivors of domestic
                    violence, dating violence, sexual assault, and
                    stalking, and survivors of trafficking;
                        (B) renewals of such tenant-based rental
                    assistance; and
                        (C) fees for the costs of administering tenant-
                    based rental assistance and other expenses related to
                    the utilization of voucher assistance under
                    subparagraph (A), which may include the cost of
                    facilitating the use of voucher assistance provided
                    under paragraph (5);
                (3) $1,000,000,000, to remain available until September 30,
            2031, for--
                        (A) tenant protection vouchers for relocation and
                    replacement of public housing units demolished or
                    disposed as part of a public housing preservation or
                    project-based replacement transaction using funds made
                    available under this title;
                        (B) renewals of such tenant-based rental
                    assistance; and
                        (C) fees for the costs of administering tenant-
                    based rental assistance and other expenses related to
                    the utilization of voucher assistance under
                    subparagraph (A), which may include the cost of
                    facilitating the use of voucher assistance provided
                    under paragraph (5);
                (4) $300,000,000, to remain available until September 30,
            2031, for competitive grants, subject to terms and conditions
            determined by the Secretary, to public housing agencies for
            mobility-related services for voucher families, including
            families with children, and service coordination;
                (5) $230,000,000, to remain available until September 30,
            2031, for eligible expenses to facilitate the use of voucher
            assistance under this section and for other voucher assistance
            under section 8(o) of the United States Housing Act of 1937, as
            determined by the Secretary, in addition to amounts otherwise
            available for such expenses, including property owner outreach
            and retention activities such as incentive payments, security
            deposit payments and loss reserves, landlord liaisons, and
            other uses of funds designed primarily--
                        (A) to recruit owners of dwelling units,
                    particularly dwelling units in census tracts with a
                    poverty rate of less than 20 percent, to enter into
                    housing assistance payment contracts; and
                        (B) to encourage owners that enter into housing
                    assistance payment contracts as described in
                    subparagraph (A) to continue to lease their dwelling
                    units to tenants assisted under section 8(o) of the
                    United States Housing Act of 1937;
                (6) $300,000,000, to remain available until September 30,
            2031, for the costs to the Secretary of administering and
            overseeing the implementation of this section and the Housing
            Choice Voucher program generally, including information
            technology, financial reporting, research and evaluations,
            other cross-program costs in support of programs administered
            by the Secretary in this title, and other costs; and
                (7) $70,000,000, to remain available until September 30,
            2031, for making new awards or increasing prior awards to
            existing technical assistance providers to provide an increase
            in capacity building and technical assistance available to
            public housing agencies.
        (b) Terms and Conditions.--
                (1) Allocation.--The Secretary shall allocate initial
            incremental assistance provided for rental assistance under
            subsection (a)(1) and (2) in each fiscal year commencing in
            2022 and ending in 2026 in accordance with a formula or
            formulas that include measures of severe housing need among
            extremely low-income renters and public housing agency
            capacity, and ensures geographic diversity among public housing
            agencies administering the Housing Choice Voucher program.
                (2) Election to administer.--The Secretary shall establish
            a procedure for public housing agencies to accept or decline
            the incremental vouchers made available under this section.
                (3) Failure to use vouchers promptly.--If a public housing
            agency fails to lease the authorized vouchers it has received
            under this subsection on behalf of eligible families within a
            reasonable period of time, the Secretary may offset the
            agency's voucher renewal allocations and may revoke and
            redistribute any unleased vouchers and associated funds, which
            may include administrative fees and amounts allocated under
            subsections (a)(3) and (a)(4), to other public housing
            agencies.
                (4) Limitation of use of funds.-- Public housing agencies
            may use funds received under this section only for the
            activities listed in subsection (a) for which the funds were
            provided to such agency.
                (5) Cap on project-based vouchers for vulnerable
            populations.--Upon request by a public housing agency, the
            Secretary may designate a number of the public housing agency's
            vouchers allocated under this section as excepted units that do
            not count against the percentage limitation on the number of
            authorized units a public housing agency may project-base under
            section 8(o)(13)(B) of the United States Housing Act of 1937,
            in accordance with the conditions established by the Secretary.
            This paragraph may not be construed to waive, limit, or specify
            alternative requirements, or permit such waivers, limitations,
            or alternative requirements, related to fair housing and
            nondiscrimination, including the requirement to provide housing
            and services to individuals with disabilities in integrated
            settings.
                (6) Homeless waiver authority.-- In administering the
            voucher assistance targeted for households experiencing or at
            risk of homelessness, survivors of domestic violence, dating
            violence sexual assault, and stalking, and survivors of
            trafficking under subsection (a)(2), the Secretary may, upon a
            finding that a waiver or alternative requirement is necessary
            to facilitate the use of such assistance, waive or specify
            alternative requirements for--
                        (A) section 8(o)(6)(A) of the United States Housing
                    Act of 1937 (42 U.S.C. 1437f(o)(6)(A)) and regulatory
                    provisions related to the administration of waiting
                    lists and local preferences;
                        (B) section 214(d)(2) of the Housing and Community
                    Development Act of 1980 (42 U.S.C. 1436a(d)(2)),
                    section 576(a), (b), and (c) of the Quality Housing and
                    Work Responsibility Act of 1998 (42 U.S.C. 13661(a),
                    (b),and (c)), and regulatory provisions related to the
                    verification of eligibility, eligibility requirements,
                    and the admissions process;
                        (C) section 8(o)((7)(A) of the United States
                    Housing Act of 1937 (42 U.S.C. 1437f(o)(7)(A)) and
                    regulatory provisions related to the initial lease
                    term;
                        (D) section 8(r)(B)(i) of the United States Housing
                    Act of 1937 (42 U.S.C. 1437f(r)(B)(i)) and regulatory
                    provisions related to portability moves by non-resident
                    applicants; and
                        (E) regulatory provisions related to the
                    establishment of payment standards.
        (c) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40010. PROJECT-BASED RENTAL ASSISTANCE.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated--
                (1) $880,000,000 for the project-based rental assistance
            program, as authorized under section 8(b) of the United States
            Housing Act of 1937 (42 U.S.C. 1437f(b)), (in this section
            referred to as the ``Act''), subject to the terms and
            conditions of subsection (b) of this section;
                (2) $20,000,000 for providing technical assistance to
            recipients of or applicants for project-based rental assistance
            or to States allocating the project-based rental assistance;
            and
                (3) $100,000,000 for the costs to the Secretary of
            administering and overseeing the implementation of this section
            and the section 8 project-based rental assistance program
            generally, including information technology, financial
            reporting, research and evaluations, other cross-program costs
            in support of programs administered by the Secretary in this
            title, and other costs.
    Amounts appropriated by this section shall remain available until
    September 30, 2031.
        (b) Terms and Conditions.--
                (1) Authority.--Notwithstanding section 8(a) the Act (42
            U.S.C. 1437f(a)), the Secretary may use amounts made available
            under this section to provide assistance payments with respect
            to newly constructed housing, existing housing, or
            substantially rehabilitated non-housing structures for use as
            new multifamily housing in accordance with this section and the
            provisions of section 8 of the Act. In addition, the Secretary
            may use amounts made available under this section for
            performance-based contract administrators for section 8
            project-based assistance, for carrying out this section and
            section 8 of the Act.
                (2) Project-based rental assistance.--The Secretary may
            make assistance payments using amounts made available under
            this section pursuant to contracts with owners or prospective
            owners who agree to construct housing, to substantially
            rehabilitate existing housing, to substantially rehabilitate
            non-housing structures for use as new multifamily housing, or
            to attach the assistance to newly constructed housing in which
            some or all of the units shall be available for occupancy by
            very low-income families in accordance with the provisions of
            section 8 of the Act. In awarding contracts pursuant to this
            section, the Secretary shall give priority to owners or
            prospective owners of multifamily housing projects located or
            to be located in areas of high opportunity, as defined by the
            Secretary, in areas experiencing economic growth or rising
            housing prices to prevent displacement or secure affordable
            housing for low-income households, or that serve people at risk
            of homelessness or that integrate additional units that are
            accessible for persons with mobility impairments and persons
            with hearing or visual impairments beyond those required by
            applicable Federal accessibility standards.
                (3) Allocation.--The Secretary shall make awards with
            amounts made available under this section using the following
            mechanisms, alone or in combination:
                        (A) A competitive process, which the Secretary may
                    carry out in multiple rounds of competition, each of
                    which may have its own selection, performance, and
                    reporting criteria as established by the Secretary.
                        (B) Selecting proposals submitted through FHA loan
                    applications that meet specified criteria.
                        (C) Delegating to States the awarding of contracts,
                    including related determinations such as the maximum
                    monthly rent, subject to the requirements of section 8
                    of the Act, as determined by the Secretary.
                (4) Contract term, rent setting, and rent adjustments.--The
            Secretary may set the terms of the contract, including the
            duration and provisions regarding rent setting and rent
            adjustments.
        (c) Waivers.--The Secretary may waive or specify alternative
    requirements for any provision of subsection (c) or (bb) of section 8
    of the United States Housing Act of 1937 (42 U.S.C. 1437f(c),
    1437f(bb)) upon a finding that the waiver or alternative requirement is
    necessary to facilitate the use of amounts made available under this
    section.
        (d) Implementation.--The Secretary shall have the authority to
    issue such regulations, notices, or other guidance, forms,
    instructions, and publications to carry out the programs, projects, or
    activities authorized under this section to ensure that such programs,
    projects, or activities are completed in a timely and effective manner.

    SEC. 40011. INVESTMENTS IN NATIVE AMERICAN COMMUNITIES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated--
                (1) $277,500,000 for formula grants for eligible affordable
            housing activities described in section 202 of the Native
            American Housing Assistance and Self-Determination Act of 1996
            (in this section referred to as ``NAHASDA'') (25 U.S.C. 4132),
            which shall be distributed according to the most recent fiscal
            year funding formula for the Indian Housing Block Grant;
                (2) $200,000,000 for--
                        (A) affordable housing activities authorized under
                    section 810(a) of NAHASDA (25 U.S.C. 4229);
                        (B) community-wide infrastructure and
                    infrastructure improvement projects carried out on
                    Hawaiian Home Lands pursuant to section 810(b)(5) of
                    NAHASDA (25 U.S.C. 4229(b)(5)); and
                        (C) rental assistance to Native Hawaiians (as
                    defined in section 801 of NAHASDA (25 U.S.C. 4221)) on
                    and off Hawaiian Home Lands;
                (3) $277,500,000 for competitive grants for eligible
            affordable housing activities described in section 202 of
            NAHASDA (25 U.S.C. 4132);
                (4) $200,000,000 for--
                        (A) competitive single-purpose Indian community
                    development block grants for Indian tribes; and
                        (B) imminent threat Indian community development
                    block grants, including for long-term environmental
                    threats and relocation, for Indian tribes, or a tribal
                    organization, governmental entity, or nonprofit
                    organization designated by the Indian tribe to apply
                    for a grant on its behalf;
                (5) $25,000,000 for the costs to the Secretary of
            administering and overseeing the implementation of this section
            and Indian and Native Hawaiian programs administered by the
            Secretary, including information technology, financial
            reporting, research and evaluations, other cross-program costs
            in support of programs administered by the Secretary in this
            title, and other costs; and
                (6) $20,000,000 to make new awards or increase prior awards
            to technical assistance providers to provide an immediate
            increase in capacity building and technical assistance to
            grantees.
    Amounts appropriated by this section shall remain available until
    September 30, 2031.
        (b) Reallocation.--Amounts made available under subsection (a)(1)
    that are not accepted within a time specified by the Secretary, are
    voluntarily returned, or are otherwise recaptured for any reason shall
    be used to fund grants under paragraph (3) or (4) of subsection (a).
        (c) Undisbursed Funds.--Amounts provided under this Act that remain
    undisbursed may not be used as a basis to reduce any grant allocation
    under section 302 of NAHASDA (25 U.S.C. 4152) to an Indian tribe in any
    fiscal year.
        (d) Prohibition on Investments.--Amounts made available under this
    section may not be invested in investment securities and other
    obligations.
        (e) Waivers.--With respect to amounts made available under this
    section, the Secretary may, upon a finding that a waiver or alternative
    requirement is necessary to facilitate the use of such amounts, waive
    or specify alternative requirements for any Indian housing block
    grants, Native Hawaiian housing block grants, or Indian community
    development block grants issued pursuant to this section, other than
    requirements related to fair housing, nondiscrimination, labor
    standards, and the environment.
        (f) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40012. INCREASED AFFORDABLE HOUSING PROGRAM INVESTMENT.

        Notwithstanding subsection (j)(5)(C) of section 10 of the Federal
    Home Loan Bank Act (12 U.S.C. 1430), in 2022 and every year thereafter
    until 2027, each Federal Home Loan Bank shall annually contribute 15
    percent of the preceding year's net income of the Federal Home Bank, or
    such prorated sums as may be required to assure that the aggregate
    contribution of the Federal Home Loan Banks shall not be less than
    $100,000,000 for each such year, to support grants or subsidized
    advances through the Affordable Housing Programs established and
    carried out under subparagraphs (j)(1), (2), (3)(A), (3)(C), and (4)
    through (13) of section 10 of such Act.

         Subtitle B--21st Century Sustainable and Equitable Communities

    SEC. 40101. COMMUNITY DEVELOPMENT BLOCK GRANT FUNDING FOR AFFORDABLE
                  HOUSING AND INFRASTRUCTURE.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated--
                (1) $1,735,000,000 for grants in accordance with sections
            101, 102, 103, 104(a) through 104(i), 104(l), 104(m), 105(a)
            through 105(g), 106(a)(2), 106(a)(4), 106(b) through 106(f),
            109, 110, 111, 113, 115, 116, 120, and 122 of the Housing and
            Community Development Act of 1974 (42 U.S.C. 5301, 5302, 5303,
            5304(a)-(i), 5304(l), 5304(m), 5305(a)-(g), 5306(a)(2),
            5306(a)(4), 5306(b)-(f), 5309, 5310, 5311, 5313, 5315, 5316,
            5319, and 5321) to grantees under subsections (a)(2) and (4)
            and (d) of section 106 of such Act (42 U.S.C.5306(a)(2),
            (a)(4), and (d)), subject to subsection (b) of this section,
            except that for purposes of amounts made available by this
            paragraph, paragraph (2) of such section 106(a) shall be
            applied by substituting ``$70,000,000'' for ``$7,000,000'';
                (2) $700,000,000 for grants in accordance with sections
            101, 102, 103, 104(a) through 104(i), 104(l), 104(m), 105(a)
            through 105(g), 106(a)(2), 106(a)(4), 106(b) through 106(f),
            109, 110, 111, 113, 115, 116, 120, and 122 of title I of the
            Housing and Community Development Act of 1974 (42 U.S.C. 5301,
            5302, 5303, 5304(a)-(i), 5304(l), 5304(m), 5305(a)-(g),
            5306(a)(2), 5306(a)(4), 5306(b)-(f), 5309, 5310, 5311, 5313,
            5315, 5316, 5319, and 5321) to community development block
            grant grantees, as determined by the Secretary, under
            subsections (a)(4) and (b) through (f) of section 106 of such
            Act (5306(a)(4) and 5306(b)-(f)), only for colonias, to address
            the community and housing infrastructure needs of existing
            colonia residents based on a formula that takes into account
            persons in poverty in the colonia areas, except that grantees
            may use funds in colonias outside of the 150-mile border area
            upon approval of the Secretary;
                (3) $500,000,000 for grants in accordance with sections
            101, 102, 103, 104(a) through 104(i), 104(l), 104(m), 105(a)
            through 105(g), 106(a)(2), 106(a)(4), 106(b) through 106(f),
            109, 110, 111, 113, 115, 116, 120, and 122 of title I of the
            Housing and Community Development Act of 1974 (42 U.S.C. 5301,
            5302, 5303, 5304(a)-(i), 5304(l), 5304(m), 5305(a)-(g),
            5306(a)(2), 5306(a)(4), 5306(b)-(f), 5309, 5310, 5311, 5313,
            5315, 5316, 5319, and 5321), to eligible recipients under
            subsection (c) of this section for manufactured housing
            infrastructure improvements in eligible manufactured home
            communities;
                (4) $87,500,000 for the costs to the Secretary of
            administering and overseeing the implementation of this
            section, the Community Development Block Grant program, and the
            manufactured home construction and safety standards program
            generally, including information technology, financial
            reporting, research and evaluations, other cross-program costs
            in support of programs administered by the Secretary in this
            title, and other costs; and
                (5) $27,500,000 for providing technical assistance to
            recipients of or applicants for grants under this section.
    Amounts appropriated by this section shall remain available until
    September 30, 2031.
        (b) Housing Construction.--Expenditures on new construction of
    housing shall be an eligible expense for a recipient of funds made
    available under this section that is not a recipient of funds under
    section 40002 of this title.
        (c) Manufactured Housing Community Improvement Grant Program.--
                (1) Establishment.--The Secretary of Housing and Urban
            Development shall carry out a competitive grant program to
            award funds appropriated under subsection (a)(3) to eligible
            recipients to carry out eligible projects for improvements in
            eligible manufactured home communities.
                (2) Eligible projects.--Amounts from grants under this
            subsection shall be used to assist in carrying out a project
            for construction, reconstruction, repair, or clearance of
            housing, facilities and improvements in or serving a
            manufactured housing community that is necessary to protect the
            health and safety of the residents of the manufactured housing
            community and the long-term sustainability of the community.
        (d) Waivers.--The Secretary may waive or specify alternative
    requirements for any provision of title I of the Housing and Community
    Development Act of 1974 specified in subsection (a)(1), (a)(2), or
    (a)(3), or regulation that the Secretary administers in connection with
    use of amounts made available under this section other than
    requirements related to fair housing, nondiscrimination, labor
    standards, and the environment, upon a finding that the waiver or
    alternative requirement is not inconsistent with the overall purposes
    of such Act and that the waiver or alternative requirement is necessary
    to facilitate the use of amounts made available under this section.
        (e) Definitions.--For purposes of this section, the following
    definitions shall apply:
                (1) Colonia area.--The term ``colonia area'' means any
            census tract that--
                        (A) is an area of the United States within 150
                    miles of the contiguous border between the United
                    States and Mexico, except as otherwise determined by
                    the Secretary; and
                        (B) lacks potable water supply, adequate sewage
                    systems, or decent, safe, sanitary housing, or other
                    objective criteria as approved by the Secretary.
                (2) Eligible manufactured home community.--The term
            ``eligible manufactured home community'' means a community
            that--
                        (A) is affordable to low- and moderate-income
                    persons (as such term is defined in section 102(a) of
                    the Housing and Community Development Act of 1974 (42
                    U.S.C. 5302(a))); and
                        (B)(i) is owned by the residents of the
                    manufactured housing community through a resident-
                    controlled entity, as defined by the Secretary, in
                    which at least two-thirds of residents are member-
                    owners of the land-owning entity; or
                        (ii) will be maintained as such a community, and
                    remain affordable for low- and moderate-income
                    families, to the maximum extent practicable and for the
                    longest period feasible.
                (3) Eligible recipient.--The term ``eligible recipient''
            means a partnership of--
                        (A) a grantee under paragraph (2) or (4) of section
                    106(a) or section 106(d) of the Housing and Community
                    Development Act of 1974 (42 U.S.C. 5306(a)(2), (a)(4),
                    and (d)); and
                        (B) an eligible manufactured home community, a
                    nonprofit entity, or a consortia of nonprofit entities
                    working with an eligible manufactured home community.
                (4) Manufactured home community.--The term ``manufactured
            home community'' means any community, court, or park equipped
            to accommodate manufactured homes for which pad sites, with or
            without existing manufactured homes or other allowed homes, or
            other suitable sites, are used primarily for residential
            purposes, with any additional requirements as determined by the
            Secretary, including any manufactured housing community as such
            term is used for purposes of the program of the Federal
            National Mortgage Association for multifamily loans for
            manufactured housing communities and the program of the Federal
            Home Loan Mortgage Corporation for loans for manufactured
            housing communities.
        (f) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40102. LEAD-BASED PAINT HAZARD CONTROL AND HOUSING-RELATED HEALTH
                  AND SAFETY HAZARD MITIGATION IN HOUSING OF FAMILIES WITH
                  LOWER INCOMES.

        (a) Appropriation.--In addition to amounts otherwise made
    available, there is appropriated to the Secretary of Housing and Urban
    Development (in this section referred to as the ``Secretary'') for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated--
                (1) $3,425,000,000 for grants to States, units of general
            local government, Indian tribes or their tribally designated
            housing entities, and nonprofit organizations for the
            activities under subsection (c) in target housing units that do
            not receive Federal housing assistance other than assistance
            provided under subsection 8(o) of the United States Housing Act
            of 1937 (42 U.S.C. 1437f(o)), excluding paragraph (o)(13) of
            such section, and common areas servicing such units, where low-
            income families reside or are expected to reside;
                (2) $250,000,000 for grants to States or units of general
            local government or nonprofit entities for the activities in
            subsection (c) in target housing units, and common areas
            servicing such units, that are being assisted under the
            Weatherization Assistance Program authorized under part A of
            title IV of the Energy Conservation and Production Act (42
            U.S.C. 6861-6872) but are not assisted under any other Federal
            housing program other than subsection 8(o) of the United States
            Housing Act of 1937 (42 U.S.C. 1437f(o)), excluding paragraph
            8(o)(13) of such section;
                (3) $1,000,000,000 for grants to owners of a property
            receiving project-based rental assistance under section 8 of
            the United States Housing Act of 1937 (42 U.S.C. 1437f),
            including under subsection (o)(13) of such section, that meets
            the definition of target housing and that has not received a
            grant for similar purposes under this Act, for the activities
            in subsection (c), except for abatement of lead-based paint by
            enclosure or encapsulation, or interim controls of lead-based
            paint hazards in target housing units receiving such assistance
            and common areas servicing such units;
                (4) $75,000,000 for costs related to training and technical
            assistance to support identification and mitigation of lead and
            housing-related health and safety hazards, research, and
            evaluation; and
                (5) $250,000,000 for the costs to the Secretary of
            administering and overseeing the implementation of this
            section, and the Secretary's lead hazard reduction and related
            programs generally including information technology, financial
            reporting, research and evaluations, other cross-program costs
            in support of programs administered by the Secretary in this
            title, and other costs.
    Amounts appropriated by this section shall remain available until
    September 30, 2031.
        (b) Terms and Conditions.--
                (1) Income eligibility determinations.--The Secretary may
            make income determinations of eligibility for enrollment of
            housing units for assistance under this section that are
            consistent with eligibility requirements for grants awarded
            under other Federal means-tested programs, provided such
            determination does not require additional action by other
            Federal agencies.
                (2) Housing families with young children.--An owner of
            rental property that receives assistance under subsection
            (a)(3) shall give priority in renting units for which the lead-
            based paint has been abated pursuant to subsection (a)(3), for
            not less than 3 years following the completion of lead
            abatement activities, to families with a child under the age of
            6 years.
                (3) Administrative expenses.--A recipient of a grant under
            this section may use up to 10 percent of the grant for
            administrative expenses associated with the activities funded
            by this section.
        (c) Eligible Activities.--Grants awarded under this section shall
    be used for purposes of building capacity and conducting activities
    relating to testing, evaluating, and mitigating lead-based paint, lead-
    based paint hazards, and housing-related health and safety hazards;
    outreach, education, and engagement with community stakeholders,
    including stakeholders in disadvantaged communities; program evaluation
    and research; grant administration, and other activities that directly
    or indirectly support the work under this section, as applicable, that
    without which such activities could not be conducted.
        (d) Definitions.--For purposes of this section, the following
    definitions, and definitions in paragraphs (1), (2), (3), (5), (6),
    (7), (10) through (17), and (20) through (27) of section 1004 of the
    Residential Lead-Based Paint Hazard Reduction Act of 1992 (42 U.S.C.
    4851b(1)-(3), 42 U.S.C. 4851b(5)-(7), 42 U.S.C. 4851b(10)-(17). 42
    U.S.C. 4851b(20)-(27), shall apply:
                (1) Nonprofit; nonprofit organization.--The terms
            ``nonprofit'' and ``nonprofit organization'' mean a
            corporation, community chest, fund, or foundation not organized
            for profit, but organized and operated exclusively for
            religious, charitable, scientific, testing for public safety,
            literary, or educational purposes; or an organization not
            organized for profit but operated exclusively for the promotion
            of social welfare.
                (2) Public housing; public housing agency; low-income
            family.--The terms ``public housing'', ``public housing
            agency'', and ``low-income family'' have the same meaning given
            such terms in section 3(b) of the United States Housing Act of
            1937 (42 U.S.C. 1437a(b)).
                (3) State; unit of general local government.--The terms
            ``State'' and ``unit of general local government'' have the
            same meaning given such terms in section 102 of the Housing and
            Community Development Act of 1974 (42 U.S.C. 5302).
        (e) Grant Compliance.--For any grant of assistance under this
    section, a State or unit of general local government may assume
    responsibilities for elements of grant compliance, regardless of
    whether it is the grant recipient, if the State or unit of general
    local government is permitted to assume responsibility for the
    applicable element of grant compliance for grants for which it is the
    recipient under section 1011 of the Residential Lead-Based Paint Hazard
    Reduction Act of 1992 (42 U.S.C. 4852).
        (f) Implementation.--The Secretary shall have the authority to
    issue such regulations, notices, or other guidance, forms,
    instructions, and publications to carry out the programs, projects, or
    activities authorized under this section to ensure that such programs,
    projects, or activities are completed in a timely and effective manner.

    SEC. 40103. UNLOCKING POSSIBILITIES PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated--
                (1) $1,646,000,000 for awarding grants under section 101,
            102, 103, 104(a) through 104(i), 104(l), 104(m), 105(a) through
            105(g), 106(a)(2), 106(a)(4), 106(b) through 106(f), 109, 110,
            111, 113, 115, 116, 120, and 122 of the Housing and Community
            Development Act of 1974 (42 U.S.C. 5301, 5302, 5303, 5304(a)-
            (i), 5304(l), 5304(m), 5305(a)-(g), 5306(a)(2), 5306(a)(4),
            5306(b)-(f), 5309, 5310, 5311, 5313, 5315, 5316, 5319, and
            5321) awarded on a competitive basis to eligible recipients to
            carry out grants under subsection (c) of this section;
                (2) $8,000,000 for research and evaluation related to
            housing planning and other associated costs;
                (3) $30,000,000 to provide technical assistance to grantees
            or applicants for grants made available by this section; and
                (4) $66,000,000 for the costs to the Secretary of
            administering and overseeing the implementation of this section
            and community and economic development programs overseen by the
            Secretary generally, including information technology,
            financial reporting, research and evaluations, and other cross-
            program costs in support of programs administered by the
            Secretary in this title, and other costs.
    Amounts appropriated by this section shall remain available until
    September 30, 2031.
        (b) Program Establishment.--The Secretary of Housing and Urban
    Development shall establish a competitive grant program for--
                (1) planning grants to develop and evaluate housing plans
            and substantially improve housing strategies;
                (2) streamlining regulatory requirements and shorten
            processes, reform zoning codes, increasing capacity to conduct
            housing inspections, or other initiatives that reduce barriers
            to housing supply elasticity and affordability;
                (3) developing and evaluating local or regional plans for
            community development to substantially improve community
            development strategies related to sustainability, fair housing,
            and location efficiency;
                (4) implementation and livable community investment grants;
            and
                (5) research and evaluation.
        (c) Grants.--
                (1) Planning grants.--The Secretary shall, under selection
            criteria determined by the Secretary, award grants under this
            paragraph on a competitive basis to eligible entities to assist
            planning activities, including administration of such
            activities, engagement with community stakeholders and housing
            practitioners, to--
                        (A) develop housing plans;
                        (B) substantially improve State or local housing
                    strategies;
                        (C) develop new regulatory requirements and
                    processes, reform zoning codes, increasing capacity to
                    conduct housing inspections, or undertake other
                    initiatives to reduce barriers to housing supply
                    elasticity and affordability;
                        (D) develop local or regional plans for community
                    development; and
                        (E) substantially improve community development
                    strategies, including strategies to increase
                    availability and access to affordable housing, to
                    further access to public transportation or to advance
                    other sustainable or location-efficient community
                    development goals.
                (2) Implementation and livable community investment
            grants.--The Secretary shall award implementation grants under
            this paragraph on a competitive basis to eligible entities for
            the purpose of implementing and administering--
                        (A) completed housing strategies and housing plans
                    and any planning to affirmatively further fair housing
                    within the meaning of subsections (d) and (e) of
                    section 808 of the Fair Housing Act (42 U.S.C. 608) and
                    applicable regulations and for community investments
                    that support the goals identified in such housing
                    strategies or housing plans;
                        (B) new regulatory requirements and processes,
                    reformed zoning codes, increased capacity to conduct
                    housing inspections, or other initiatives to reduce
                    barriers to housing supply elasticity and affordability
                    that are consistent with a plan under subparagraph (A);
                        (C) completed local or regional plans for community
                    development and any planning to increase availability
                    and access to affordable housing, access to public
                    transportation and other sustainable or location-
                    efficient community development goals.
        (d) Coordination With FTA Administrator.--To the extent
    practicable, the Secretary shall coordinate with the Federal Transit
    Administrator in carrying out this section.
        (e) Definitions.--For purposes of this section, the following
    definitions apply:
                (1) Eligible entity.--The term ``eligible entity'' means--
                        (A) a State, insular area, metropolitan city, or
                    urban county, as such terms are defined in section 102
                    of the Housing and Community Development Act of 1974
                    (42 U.S.C. 5302); or
                        (B) for purposes of grants under subsection (b)(1),
                    a regional planning agency or consortia.
                (2) Housing plan; housing strategy.--
                        (A) Housing plan.--The term ``housing plan'' means
                    a plan of an eligible entity to, with respect to the
                    area within the jurisdiction of the eligible entity--
                                (i) match the creation of housing supply to
                            existing demand and projected demand growth in
                            the area, with attention to preventing
                            displacement of residents, reducing the
                            concentration of poverty, and meaningfully
                            reducing and not perpetuating housing
                            segregation on the basis of race, color,
                            religion, natural origin, sex, disability, or
                            familial status;
                                (ii) increase the affordability of housing
                            in the area, increase the accessibility of
                            housing in the area for people with
                            disabilities, including location-efficient
                            housing, and preserve or improve the quality of
                            housing in the area;
                                (iii) reduce barriers to housing
                            development in the area, with consideration for
                            location efficiency, affordability, and
                            accessibility; and
                                (iv) coordinate with the metropolitan
                            transportation plan of the area under the
                            jurisdiction of the eligible entity, or other
                            regional plan.
                        (B) Housing strategy.--The term ``housing
                    strategy'' means the housing strategy required under
                    section 105 of the Cranston-Gonzalez National
                    Affordable Housing Act (42 U.S.C. 12705).
        (f) Costs to Grantees.--Up to 15 percent of a recipient's grant may
    be used for administrative costs.
        (g) Rules of Construction.--
                (1) In general.-- Except as otherwise provided by this
            section, amounts appropriated or otherwise made available under
            this section shall be subject to the community development
            block grant program requirements under subsection (a)(1).
                (2) Exceptions.--
                        (A) Housing construction.--Expenditures on new
                    construction of housing shall be an eligible expense
                    under this section.
                        (B) Buildings for general conduct of government.--
                    Expenditures on building for the general conduct of
                    government, other than the Federal Government, shall be
                    eligible under this section when necessary and
                    appropriate as a part of a natural hazard mitigation
                    project.
        (h) Waivers.--The Secretary may waive or specify alternative
    requirements for any provision of subsection (a)(1) or regulation for
    the administration of the amounts made available under this section
    other than requirements related to fair housing, nondiscrimination,
    labor standards, and the environment, upon a finding that the waiver or
    alternative requirement is not inconsistent with the overall purposes
    of such Act and that the waiver or alternative requirement is necessary
    to facilitate the use of amounts made available under this section.
        (i) Implementation.--The Secretary shall have the authority to
    issue such regulations notices, or other guidance, forms, instructions,
    and publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40104. STRENGTHENING RESILIENCE UNDER NATIONAL FLOOD INSURANCE
                  PROGRAM.

        (a) NFIP Program Activities.--
                (1) Cancellation.--All indebtedness of the Administrator of
            the Federal Emergency Management Agency under any notes or
            other obligations issued pursuant to section 1309(a) of the
            National Flood Insurance Act of 1968 (42 U.S.C. 4016(a)) and
            section 15(e) of the Federal Insurance Act of 1956 (42 U.S.C.
            2414(e)), and outstanding as of the date of the enactment of
            this Act, is hereby cancelled, the Administrator and the
            National Flood Insurance Fund are relieved of all liability
            under any such notes or other obligations, including for any
            interest due, including capitalized interest, and any other
            fees and charges payable in connection with such notes and
            obligations.
                (2) Use of savings for flood mapping.--In addition to
            amounts otherwise available, for each of fiscal years 2022 and
            2023, an amount equal to the interest the National Flood
            Insurance Program would have accrued from servicing the
            canceled debt under paragraph (1) in that fiscal year, which
            shall be derived from offsetting amounts collected under
            section 1310(d) of the National Flood Insurance Act of 1968 (42
            U.S.C. 4017(d)) and shall remain available until expended for
            activities identified in section 100216 (b)(1)(A) of the
            Biggert-Waters Flood Insurance Reform Act of 2012 (42 U.S.C.
            4101b(b)(1)(A)) and related salaries and administrative
            expenses.
        (b) Means-tested Assistance for National Flood Insurance Program
    Policyholders.--
                (1) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Administrator of the
            Federal Emergency Management Agency for fiscal year 2022, out
            of any money in the Treasury not otherwise appropriated,
            $600,000,000, to remain available until September 30, 2026, to
            provide assistance to eligible policyholders in the form of
            graduated discounts for insurance costs with respect to covered
            properties.
                (2) Terms and conditions.--
                        (A) Discounts.--The Administrator shall use funds
                    provided under this subsection to establish graduated
                    discounts available to eligible policyholders under
                    this subsection, with respect to covered properties,
                    which may be based on the following factors:
                                (i) The percentage by which the household
                            income of the eligible policyholder is equal
                            to, or less than, 120 percent of the area
                            median income for the area in which the
                            property to which the policy applies is
                            located.
                                (ii) The number of eligible policyholders
                            participating in the program authorized under
                            this subsection.
                                (iii) The availability of funding.
                        (B) Distribution of premium.--With respect to the
                    amount of the discounts provided under this subsection
                    in a fiscal year, and any administrative expenses
                    incurred in carrying out this subsection for that
                    fiscal year, the Administrator shall, from amounts made
                    available to carry out this subsection for that fiscal
                    year, deposit in the National Flood Insurance Fund
                    established under section 1310 of the National Flood
                    Insurance Act of 1968 (42 U.S.C. 4017) an amount equal
                    to those discounts and administrative expenses, except
                    to the extent that section 1310A of the National Flood
                    Insurance Act of 1968 (42 U.S.C. 4017a) applies to any
                    portion of those discounts or administrative expenses,
                    in which case the Administrator shall deposit an amount
                    equal to those amounts to which such section 1310A
                    applies in the National Flood Insurance Reserve Fund
                    established under such section 1310A.
                        (C) Requirement on timing.--Not later than 21
                    months after the date of the enactment of this section,
                    the Administrator shall issue interim guidance to
                    implement this subsection which shall expire on the
                    later of--
                                (i) the date that is 60 months after the
                            date of the enactment of this section; or
                                (ii) the date on which a final rule issued
                            to implement this subsection takes effect.
                (3) Definitions.--In this subsection:
                        (A) Administrator.--The term ``Administrator''
                    means the Administrator of the Federal Emergency
                    Management Agency.
                        (B) Covered property.--The term ``covered
                    property'' means--
                                (i) a primary residential dwelling designed
                            for the occupancy of from 1 to 4 families; or
                                (ii) personal property relating to a
                            dwelling described in clause (i) or personal
                            property in the primary residential dwelling of
                            a renter.
                        (C) Eligible policyholder.--The term ``eligible
                    policyholder'' means a policyholder with a household
                    income that is not more than 120 percent of the area
                    median income for the area in which the property to
                    which the policy applies is located.
                        (D) Insurance costs.--The term ``insurance costs''
                    means insurance premiums, fees, and surcharges charged
                    under the National Flood Insurance Program, with
                    respect to a covered property for a year.

    SEC. 40105. COMMUNITY RESTORATION AND REVITALIZATION FUND.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Community Restoration and Revitalization
    Fund established under subsection (b) for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, to remain available
    until September 30, 2031--
                (1) $2,000,000,000 for awards of planning and
            implementation grants under section 101, 102, 103, 104(a)
            through 104(i), 104(l), 104(m), 105(a) through 105(g),
            106(a)(2), 106(a)(4), 106(b) through 106(f), 109, 110, 111,
            113, 115, 116, 120, and 122 of the Housing and Community
            Development Act of 1974 (42 U.S.C. 5301, 5302, 5303, 5304(a)-
            (i), 5304(l), 5304(m), 5305(a)-(g), 5306(a)(2), 5306(a)(4),
            5306(b)-(f), 5309, 5310, 5311, 5313, 5315, 5316, 5319, and
            5321), awarded on a competitive basis to eligible recipients,
            as defined under subsection (c)(2) of this section, to carry
            out community-led projects to create equitable civic
            infrastructure and create or preserve affordable, accessible
            housing, including creating, expanding, and maintaining
            community land trusts and shared equity homeownership programs;
                (2) $500,000,000 for planning and implementation grants
            under section 101, 102, 103, 104(a) through 104(i), 104(l),
            104(m), 105(a) through 105(g), 106(a)(2), 106(a)(4), 106(b)
            through 106(f), 109, 110, 111, 113, 115, 116, 120, and 122 of
            the Housing and Community Development Act of 1974 (42 U.S.C.
            5301, 5302, 5303, 5304(a)-(i), 5304(l), 5304(m), 5305(a)-(g),
            5306(a)(2) 5306(a)(4), 5306(b)-(f), 5309, 5310, 5311, 5313,
            5315, 5316, 5319, and 5321), awarded on a competitive basis to
            eligible recipients to create, expand, and maintain community
            land trusts and shared equity homeownership, including through
            the acquisition, rehabilitation, and new construction of
            affordable, accessible housing;
                (3) $400,000,000 for the Secretary to provide technical
            assistance, capacity building, and program support to
            applicants, potential applicants, and recipients of amounts
            appropriated for grants under this section; and
                (4) $100,000,000 for the costs to the Secretary of
            administering and overseeing the implementation of this section
            and community and economic development programs overseen by the
            Secretary generally, including information technology,
            financial reporting, research and evaluations, and other cross-
            program costs in support of programs administered by the
            Secretary in this title, and other costs.
        (b) Establishment of Fund.--The Secretary of Housing and Urban
    Development (in this section referred to as the ``Secretary'') shall
    establish a Community Restoration and Revitalization Fund (in this
    section referred to as the ``Fund'') to award planning and
    implementation grants on a competitive basis to eligible recipients as
    defined in this section for activities authorized under subsections (a)
    through (g) of section 105 of the Housing and Community Development Act
    of 1974 (42 U.S.C. 5305) and under this section for community-led
    affordable housing and civic infrastructure projects.
        (c) Eligible Geographical Areas, Recipients, and Applicants.--
                (1) Geographical areas.--The Secretary shall award grants
            from the Fund to eligible recipients within geographical areas
            at the neighborhood, county, or census tract level, including
            census tracts adjacent to the project area that are areas in
            need of investment, as demonstrated by two or more of the
            following factors:
                        (A) High and persistent rates of poverty.
                        (B) Population at risk of displacement due to
                    rising housing costs.
                        (C) Dwelling unit sales prices that are lower than
                    the cost to acquire and rehabilitate, or build, a new
                    dwelling unit.
                        (D) High proportions of residential and commercial
                    properties that are vacant due to foreclosure,
                    eviction, abandonment, or other causes.
                        (E) Low rates of homeownership by race and
                    ethnicity, relative to the national homeownership rate.
                (2) Eligible recipient.--An eligible recipient of a
            planning or implementation grant under subsection (a)(1) or an
            implementation grant under subsection (a)(2) shall be a local
            partnership of a lead applicant and one or more joint
            applicants with the ability to administer the grant. An
            eligible recipient of a planning grant under subsection (b)(1)
            shall be a lead applicant with the ability to administer the
            grant, including a regional, State, or national nonprofit.
        (d) Eligible Recipients and Applicants.--
                (1) Lead applicant.--An eligible lead applicant for a grant
            awarded under this section shall be an entity that is located
            within or serves the geographic area of the project, or derives
            its mission and operational priorities from the needs of the
            geographic area of the project, demonstrates a commitment to
            anti-displacement efforts, and that is--
                        (A) a nonprofit organization that has expertise in
                    community planning, engagement, organizing, housing and
                    community development;
                        (B) a community development corporation;
                        (C) a community housing development organization;
                        (D) a community-based development organization; or
                        (E) a community development financial institution,
                    as defined by section 103 of the Riegle Community
                    Development and Regulatory Improvement Act of 1994 (12
                    U.S.C. 4702).
                (2) Joint applicants.--A joint applicant shall be an entity
            eligible to be a lead applicant in paragraph (1), or a local,
            regional, or national--
                        (A) nonprofit organization;
                        (B) community development financial institution;
                        (C) unit of general local government;
                        (D) Indian tribe;
                        (E) State housing finance agency;
                        (F) land bank;
                        (G) fair housing enforcement organization (as such
                    term is defined in section 561 of the Housing and
                    Community Development Act of 1987 (42 U.S.C. 3616a));
                        (H) public housing agency;
                        (I) tribally designated housing entity; or
                        (J) philanthropic organization.
                (3) Lack of local entity.--A regional, State, or national
            nonprofit organization may serve as a lead entity if there is
            no local entity that meets the geographic requirements in
            paragraph (1).
        (e) Uses of Funds.--
                (1) In general.--Planning and implementation grants awarded
            under this section shall be used to support civic
            infrastructure and housing-related activities.
                (2) Implementation grants.--Implementation grants awarded
            under this section may be used for activities eligible under
            subsections (a) through (g) of section 105 of the Housing and
            Community Development Act of 1974 (42 U.S.C. 5305) and other
            activities to support civic infrastructure and housing-related
            activities, including--
                        (A) new construction of housing;
                        (B) demolition of abandoned or distressed
                    structures, but only if such activity is part of a
                    strategy that incorporates rehabilitation or new
                    construction, anti-displacement efforts such as
                    tenants' right to return and right of first refusal to
                    purchase, and efforts to increase affordable,
                    accessible housing and homeownership, except that not
                    more than 10 percent of any grant made under this
                    section may be used for activities under this
                    subparagraph unless the Secretary determines that such
                    use is to the benefit of existing residents;
                        (C) facilitating the creation, maintenance, or
                    availability of rental units, including units in mixed-
                    use properties, affordable and accessible to a
                    household whose income does not exceed 80 percent of
                    the median income for the area, as determined by the
                    Secretary, for a period of not less than 30 years;
                        (D) facilitating the creation, maintenance, or
                    availability of homeownership units affordable and
                    accessible to households whose incomes do not exceed
                    120 percent of the median income for the area, as
                    determined by the Secretary;
                        (E) establishing or operating land banks; and
                        (F) providing assistance to existing residents
                    experiencing economic distress or at risk of
                    displacement, including purchasing nonperforming
                    mortgages and clearing and obtaining formal title.
                (3) Community land trust grants and shared equity
            homeownership grants.--An eligible recipient of a community
            land trust grant awarded for establishing and operating a
            community land trust or shared equity homeownership program;
            creation, subsidization, construction, acquisition,
            rehabilitation, and preservation of housing in a community land
            trust or shared equity homeownership program, and expanding the
            capacity of the recipient to carry out the grant.
        (f) Waivers.--The Secretary may waive or specify alternative
    requirements for any provision of subsection (a)(1) or (a)(2), or
    regulation for the administration of the amounts made available under
    this section other than requirements related to fair housing,
    nondiscrimination, labor standards, and the environment, upon a finding
    that the waiver or alternative requirement is not inconsistent with the
    overall purposes of such Act and that the waiver or alternative
    requirement is necessary to expedite or facilitate the use of amounts
    made available under this section.
        (g) Definitions.--For purposes of this section, the following
    definitions shall apply:
                (1) Community land trust.--The term ``community land
            trust''' means a nonprofit organization or State or local
            governments or instrumentalities that--
                        (A) use a ground lease or deed covenant with an
                    affordability period of at least 30 years or more to--
                                (i) make rental and homeownership units
                            affordable to households; and
                                (ii) stipulate a preemptive option to
                            purchase the affordable rentals or
                            homeownership units so that the affordability
                            of the units is preserved for successive
                            income-eligible households; and
                        (B) monitor properties to ensure affordability is
                    preserved.
                (2) Land bank.--The term ``land bank'' means a government
            entity, agency, or program, or a special purpose nonprofit
            entity formed by one or more units of government in accordance
            with State or local land bank enabling law, that has been
            designated by one or more State or local governments to
            acquire, steward, and dispose of vacant, abandoned, or other
            problem properties in accordance with locally-determined
            priorities and goals.
                (3) Shared equity homeownership program.--The term ``shared
            equity homeownership program'' means a program to facilitate
            affordable homeownership preservation through a resale
            restriction program administered by a community land trust,
            other nonprofit organization, or State or local government or
            instrumentalities and that utilizes a ground lease, deed
            restriction, subordinate loan, or similar mechanism that
            includes provisions ensuring that the program shall--
                        (A) maintain the home as affordable for subsequent
                    very low-, low-, or moderate-income families for an
                    affordability term of at least 30 years after
                    recordation;
                        (B) apply a resale formula that limits the
                    homeowner's proceeds upon resale; and
                        (C) provide the program administrator or such
                    administrator's assignee a preemptive option to
                    purchase the homeownership unit from the homeowner at
                    resale.
        (h) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40106. FAIR HOUSING ACTIVITIES AND INVESTIGATIONS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated--
                (1) $540,000,000, to remain available until September 30,
            2026, for the Fair Housing Initiatives Program under section
            561 of the Housing and Community Development Act of 1987 (42
            U.S.C. 3616a) to ensure existing and new fair housing
            organizations have expanded and strengthened capacity to
            address fair housing inquiries and complaints, conduct local,
            regional, and national testing and investigations, conduct
            education and outreach activities, and address costs of
            delivering or adapting services to meet increased housing
            market activity and evolving business practices in the housing,
            housing-related, and lending markets. Amounts made available
            under this section shall support greater organizational
            continuity and capacity, including through up to 10-year
            grants; and
                (2) $160,000,000, to remain available until September 30,
            2031, for the costs to the Secretary of administering and
            overseeing the implementation of this section and the Fair
            Housing Initiatives and Fair Housing Assistance Programs
            generally, including information technology, financial
            reporting, research and evaluations, other cross-program costs
            in support of programs administered by the Secretary in this
            title, and other costs.
        (b) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40107. INTERGOVERNMENTAL FAIR HOUSING ACTIVITIES AND
                  INVESTIGATIONS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Housing and Urban Development (in this section
    referred to as the ``Secretary'') for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated--
                (1) $75,000,000 for support for cooperative efforts with
            State and local agencies administering fair housing laws under
            section 817 of the Fair Housing Act (42 U.S.C. 3616) to assist
            the Secretary to affirmatively further fair housing, and for
            Fair Housing Assistance Program cooperative agreements with
            interim certified and certified State and local agencies, under
            the requirements of subpart C of part 115 of title 24, Code of
            Federal Regulations, to ensure expanded and strengthened
            capacity of substantially equivalent agencies to assume a
            greater share of the responsibility for the administration and
            enforcement of fair housing laws; and
                (2) $25,000,000 for the costs to the Secretary of
            administering and overseeing the implementation of this section
            and the Fair Housing Assistance and Fair Housing Initiatives
            Programs generally, including information technology, financial
            reporting, research and evaluations, other cross-program costs
            in support of programs administered by the Secretary in this
            title, and other costs.

                     Subtitle C--Homeownership Investments

    SEC. 40201. FIRST-GENERATION DOWNPAYMENT ASSISTANCE.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the First Generation Downpayment Fund to
    increase equal access to homeownership, established under subsection
    (b) for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated--
                (1) $6,825,000,000, to remain available until September 30,
            2026, for the First-Generation Downpayment Assistance Fund
            under this section for allocation to each State in accordance
            with a formula established by the Secretary, which shall take
            into consideration best available data to approximate the
            number of potential qualified homebuyers as defined in
            subsection (e)(7) as well as median area home prices, to carry
            out the eligible uses of the Fund as described in subsection
            (d);
                (2) $2,275,000,000, to remain available until September 30,
            2026, for the First-Generation Downpayment Assistance Program
            under this section for competitive grants to eligible entities
            to carry out the eligible uses of the Fund as described in
            subsection (d);
                (3) $500,000,000, to remain available until September 30,
            2031, for the costs of providing housing counseling required
            under the First-Generation Downpayment Assistance Program under
            subsection (d)(1); and
                (4) $400,000,000, to remain available until September 30,
            2031, for the costs to the Secretary of Housing and Urban
            Development of administering and overseeing the implementation
            of the First-Generation Downpayment Assistance Program,
            including information technology, financial reporting,
            programmatic reporting, research and evaluations, which shall
            include the program's impact on racial and ethnic disparities
            in homeownership rates, technical assistance to recipients of
            amounts under this section, and other cross-program costs in
            support of programs administered by the Secretary in this Act,
            and other costs.
        (b) Establishment.--The Secretary of Housing and Urban Development
    shall establish and manage a fund to be known as the First Generation
    Downpayment Fund (in this section referred to as the ``Fund'') for the
    uses set forth in subsection (d).
        (c) Allocation of Funds.--
                (1) Initial allocation.--The Secretary shall allocate and
            award funding provided by subsection (a) as provided under such
            subsection not later than 12 months after the date of the
            enactment of this section.
                (2) Reallocation.--If a State or eligible entity does not
            demonstrate the capacity to expend grant funds provided under
            this section, the Secretary may recapture amounts remaining
            available to a grantee that has not demonstrated the capacity
            to expend such funds in a manner that furthers the purposes of
            this section and shall reallocate such amounts among any other
            States or eligible entities that have demonstrated to the
            Secretary the capacity to expend such amounts in a manner that
            furthers the purposes of this section.
        (d) Terms and Conditions of Grants Allocated or Awarded From
    Fund.--
                (1) Uses of funds.--States and eligible entities receiving
            grants from the Fund shall use such grants to provide
            assistance to or on behalf of a qualified homebuyer who has
            completed a program of housing counseling provided through a
            housing counseling agency approved by the Secretary or other
            adequate homebuyer education before entering into a sales
            purchase agreement for--
                        (A) costs in connection with the acquisition,
                    involving an eligible mortgage loan, of an eligible
                    home, including downpayment costs, closing costs, and
                    costs to reduce the rates of interest on eligible
                    mortgage loans;
                        (B) subsidies to make shared equity homes
                    affordable to eligible homebuyers; and
                        (C) pre-occupancy home modifications to accommodate
                    qualified homebuyers or members of their household with
                    disabilities;
                (2) Amount of assistance.--Assistance under this section--
                        (A) may be provided to or on behalf of any
                    qualified homebuyer;
                        (B) may be provided to or on behalf of any
                    qualified homebuyer only once in the form of grants or
                    forgivable, non-amortizing, non-interest-bearing loans
                    that may only be required to be repaid pursuant to
                    paragraph (d)(4); and
                        (C) may not exceed the greater of $20,000 or 10
                    percent of the purchase price in the case of a
                    qualified homebuyer, not to include assistance received
                    under subsection (d)(1)(C) for disability related home
                    modifications, except that the Secretary may increase
                    such maximum limitation amounts for qualified
                    homebuyers who are economically disadvantaged.
                (3) Prohibition of priority or recoupment of funds.--In
            selecting qualified homebuyers for assistance with grant
            amounts under this section, a State or eligible entity may not
            provide any priority or preference for homebuyers who are
            acquiring eligible homes with a mortgage loan made, insured,
            guaranteed, or otherwise assisted by the State housing finance
            agency for the State, any other housing agency of the State, or
            an eligible entity when applicable, nor may the State or
            eligible entity seek to recoup any funds associated with the
            provision of downpayment assistance to the qualified homebuyer,
            whether through premium pricing or otherwise, except as
            provided in paragraph (4) of this subsection or otherwise
            authorized by the Secretary.
                (4) Repayment of assistance.--
                        (A) Requirement.--The Secretary shall require that,
                    if a homebuyer to or on behalf of whom assistance is
                    provided from grant amounts under this section fails or
                    ceases to occupy the property acquired using such
                    assistance as the primary residence of the homebuyer,
                    except in the case of assistance provided in connection
                    with the purchase of a principal residence through a
                    shared equity homeownership program, the homebuyer
                    shall repay to the State or eligible entity, as
                    applicable, in a proportional amount of the assistance
                    the homebuyer receives based on the number of years
                    they have occupied the eligible home up to 5 years,
                    except that no assistance shall be repaid if the
                    qualified homebuyer occupies the eligible home as a
                    primary residence for 5 years or more.
                        (B) Limitation.--Notwithstanding subparagraph (A),
                    a homebuyer to or on behalf of whom assistance is
                    provided from grant amounts under this section shall
                    not be liable to the State or eligible entity for the
                    repayment of the amount of such shortage if the
                    homebuyer fails or ceases to occupy the property
                    acquired using such assistance as the principal
                    residence of the homebuyer at least in part because of
                    a hardship, or sells the property acquired with such
                    assistance before the expiration of the 60-month period
                    beginning on such date of acquisition and the capital
                    gains from such sale to a bona fide purchaser in an
                    arm's length transaction are less than the amount the
                    homebuyer is required to repay the State or eligible
                    entity under subparagraph (A).
                (5) Reliance on borrower attestations.--No additional
            documentation beyond the borrower's attestation shall be
            required to demonstrate eligibility under subparagraphs (B) and
            (C) of subsection (e)(7) and no State, eligible entity, or
            creditor shall be subject to liability based on the accuracy of
            such attestation.
                (6) Costs to grantee.--States and eligible entities
            receiving grants from the Fund may use a portion of such grants
            for administrative costs up to the limit specified by the
            Secretary.
        (e) Definitions.--For purposes of this section, the following
    definitions shall apply:
                (1) Eligible entity.--The term ``eligible entity'' means--
                        (A) a minority depository institution, as such term
                    is defined in section 308 of the Financial Institutions
                    Reform, Recovery, and Enforcement Act of 1989 (12
                    U.S.C. 1463 note);
                        (B) a community development financial institution,
                    as such term is defined in section 103 of the Riegle
                    Community Development and Regulatory Improvement Act of
                    1994 (12 U.S.C. 4702), that is certified by the
                    Secretary of the Treasury and targets services to
                    minority and low-income populations or provides
                    services in neighborhoods having high concentrations of
                    minority and low-income populations;
                        (C) any other nonprofit entity that the Secretary
                    finds has a track record of providing assistance to
                    homeowners, targets services to minority and low-income
                    or provides services in neighborhoods having high
                    concentrations of minority and low-income populations;
                    and
                        (D) a unit of general local government, as such
                    term is defined in section 102 of the Housing and
                    Community Development Act of 1974 (42 U.S.C. 5302).
                (2) Eligible home.--The term ``eligible home'' means a
            residential dwelling that--
                        (A) consists of 1 to 4 dwelling units; and
                        (B) will be occupied by the qualified homebuyer as
                    the primary residence of the homebuyer.
                (3) Eligible mortgage loan.--The term ``eligible mortgage
            loan'' means a single-family residential mortgage loan that--
                        (A) meets the underwriting requirements and dollar
                    amount limitations for acquisition by the Federal
                    National Mortgage Association or the Federal Home Loan
                    Mortgage Corporation;
                        (B) is made, insured, or guaranteed under any
                    program administered by the Secretary;
                        (C) is made, insured, or guaranteed by the Rural
                    Housing Administrator of the Department of Agriculture;
                        (D) is a qualified mortgage, as such term is
                    defined in section 129C(b)(2) of the Truth in Lending
                    Act (15 U.S.C. 1639c(b)(2)); or
                        (E) is made, insured, or guaranteed for the benefit
                    of a veteran.
                (4) First generation homebuyer.--The term ``first-
            generation homebuyer'' means a homebuyer that is, as attested
            by the homebuyer--
                        (A) an individual--
                                (i) whose parents or legal guardians do
                            not, or did not at the time of their death, to
                            the best of the individual's knowledge, have
                            any present ownership interest in a residence
                            in any State, excluding ownership of heir
                            property or ownership of chattel; and
                                (ii) whose spouse or domestic partner has
                            not, during the 3-year period ending upon
                            acquisition of the eligible home to be acquired
                            using such assistance, had any present
                            ownership interest in a residence in any State,
                            excluding ownership of heir property or
                            ownership of chattel, whether the individual is
                            a co-borrower on the loan or not; or
                        (B) an individual who has at any time been placed
                    in foster care or institutional care whose spouse or
                    domestic partner has not, during the 3-year period
                    ending upon acquisition of the eligible home to be
                    acquired using such assistance, had any ownership
                    interest in a residence in any State, excluding
                    ownership of heir property or ownership of chattel,
                    whether such individuals are co-borrowers on the loan
                    or not.
                (5) Heir property.--The term ``heir property'' means
            residential property for which title passed by operation of law
            through intestacy and is held by two or more heirs as tenants
            in common.
                (6) Ownership interest .--The term ``ownership interest''
            means any ownership, excluding any interest in heir property,
            in--
                        (A) real estate in fee simple;
                        (B) a leasehold on real estate under a lease for
                    not less than ninety-nine years which is renewable; or
                        (C) a fee interest in, or long-term leasehold
                    interest in, real estate consisting of a one-family
                    unit in a multifamily project, including a project in
                    which the dwelling units are attached, or are
                    manufactured housing units, semi-detached, or detached,
                    and an undivided interest in the common areas and
                    facilities which serve the project.
                (7) Qualified homebuyer.--The term ``qualified homebuyer''
            means a homebuyer--
                        (A) having an annual household income that is less
                    than or equal to--
                                (i) 120 percent of median income, as
                            determined by the Secretary, for--
                                        (I) the area in which the home to
                                    be acquired using such assistance is
                                    located; or
                                        (II) the area in which the place of
                                    residence of the homebuyer is located;
                                    or
                                (ii) 140 percent of the median income, as
                            determined by the Secretary, for the area
                            within which the eligible home to be acquired
                            using such assistance is located if the
                            homebuyer is acquiring an eligible home located
                            in a high-cost area;
                        (B) who is a first-time homebuyer, as such term is
                    defined in section 104 of the Cranston-Gonzalez
                    National Affordable Housing Act (42 U.S.C. 12704),
                    except that for the purposes of this section the
                    reference in such section 104 to title II shall be
                    considered to refer to this section, and except that
                    ownership of heir property shall not be treated as
                    owning a home for purposes of determining whether a
                    borrower qualifies as a first-time homebuyer; and
                        (C) who is a first-generation homebuyer.
                (8) Secretary.--The term ``Secretary'' means the Secretary
            of Housing and Urban Development.
                (9) Shared equity homeownership program.--
                        (A) In general.--The term ``shared equity
                    homeownership program'' means affordable homeownership
                    preservation through a resale restriction program
                    administered by a community land trust, other nonprofit
                    organization, or State or local government or
                    instrumentalities.
                        (B) Affordability requirements.--Any such program
                    under subparagraph (A) shall--
                                (i) provide affordable homeownership
                            opportunities to households; and
                                (ii) utilize a ground lease, deed
                            restriction, subordinate loan, or similar
                            mechanism that includes provisions ensuring
                            that the program shall--
                                        (I) maintain the homeownership unit
                                    as affordable for subsequent very low-,
                                    low-, or moderate-income families for
                                    an affordability term of at least 30
                                    years after recordation;
                                        (II) apply a resale formula that
                                    limits the homeowner's proceeds upon
                                    resale; and
                                        (III) provide the program
                                    administrator or such administrator's
                                    assignee a preemptive option to
                                    purchase the homeownership unit from
                                    the homeowner at resale.
                (10) State.--The term ``State'' means any State of the
            United States, the District of Columbia, the Commonwealth of
            Puerto Rico, the United States Virgin Islands, Guam, the
            Commonwealth of the Northern Mariana Islands, and American
            Samoa.
        (f) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40202. HOME LOAN PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any amounts in the
    Treasury not otherwise appropriated, to remain available until
    September 30, 2031--
                (1) $4,000,000,000 to the Secretary of Housing and Urban
            Development for the cost of guaranteed or insured loans and
            other obligations, including the cost of modifying such loans,
            under subsection (e)(1)(A);
                (2) $500,000,000 to the Secretary of Housing and Urban
            Development for costs of carrying out the program under
            paragraph (1) and programs of the Federal Housing
            Administration and the Government National Mortgage Association
            generally, including information technology, financial
            reporting, and other cross-program costs in support of programs
            administered by the Secretary in this title, and other costs;
                (3) $150,000,000 to the Secretary of Agriculture for the
            cost of guaranteed and insured loans and other obligations,
            including the cost of modifying such loans, under subsection
            (e)(1)(B);
                (4) $50,000,000 to the Secretary of Agriculture for the
            costs of carrying out the program under paragraph (3) and
            programs of the Rural Housing Service generally, including
            information technology and financial reporting in support of
            the Program administered by the Secretary of Agriculture in
            this title; and
                (5) $300,000,000 to the Secretary of Treasury for the costs
            of carrying out the program under this section.
        (b) Use of Funds.--
                (1) In general.--
                        (A) The Secretary of Housing and Urban Development
                    and the Secretary of Agriculture shall use the funds
                    provided under subsections (a)(1), (a)(2), (a)(3), and
                    (a)(4) to carry out the programs under subsections
                    (a)(1) and (a)(3) to make covered mortgage loans.
                        (B) The Secretary of the Treasury shall use the
                    funds provided under subsections (a)(5) and (b)(2) to--
                                (i) purchase, on behalf of the Secretary of
                            Housing and Urban Development, securities that
                            are secured by covered mortgage loans, and
                            sell, manage, and exercise any rights received
                            in connection with, any financial instruments
                            or assets acquired pursuant to the authorities
                            granted under this section, including, as
                            appropriate, establishing and using vehicles to
                            purchase, hold, and sell such financial
                            instruments or assets;
                                (ii) designate one or more banks, security
                            brokers or dealers, asset managers, or
                            investment advisers, as a financial agent of
                            the Federal Government to perform duties
                            related to authorities granted under this
                            section; and
                                (iii) use the services of the Department of
                            Housing and Urban Development on a reimbursable
                            basis, and the Secretary of Housing and Urban
                            Development is authorized to provide services
                            as requested by the Secretary of Treasury using
                            all authorities vested in or delegated to the
                            Department of Housing and Urban Development.
                (2) Transfer of amounts to treasury.--Such portions of the
            appropriation to the Secretary of Housing and Urban Development
            shall be transferred by the Secretary of Housing and Urban
            Development to the Department of the Treasury from time-to-time
            in an amount equal to, as determined by the Secretary of the
            Treasury in consultation with the Secretary of Housing and
            Urban Development, the amount necessary for the purchase of
            securities under the Program during the period for which the
            funds are intended to be available.
                (3) Use of proceeds.--Revenues of and proceeds from the
            sale, exercise, or surrender of assets purchased or acquired
            under the Program under this section shall be available to the
            Secretary of the Treasury through September 30, 2031, for
            purposes of purchases under subsection (b)(1)(B)(i).
        (c) Limitation on Aggregate Loan Insurance or Guarantee
    Authority.--The aggregate original principal obligation of all covered
    mortgage loans insured or guaranteed under subsection (e)(1)(A) of this
    section may not exceed $48,000,000,000, and under section (e)(1)(B) may
    not exceed $12,000,000,000.
        (d) GNMA Guarantee Authority and Fee.--To carry out the purposes of
    this section, the Government National Mortgage Association may enter
    into new commitments to issue guarantees of securities based on or
    backed by mortgages insured or guaranteed under this section, not
    exceeding $60,000,000,000, and shall collect guaranty fees consistent
    with section 306(g)(1) of the National Housing Act (12 U.S.C.
    1721(g)(1)) that are paid at securitization.
        (e) Definitions.--In this section:
                (1) Covered mortgage loan.--
                        (A) In general.--The term ``covered mortgage loan''
                    means, for purposes of the Program established by the
                    Secretary of Housing and Urban Development, a mortgage
                    loan that--
                                (i) is insured by the Federal Housing
                            Administration pursuant to section 203(b) of
                            the National Housing Act, subject to the
                            eligibility criteria set forth in this
                            subsection, and has a case number issued on or
                            before December 31, 2029;
                                (ii) is made for an original term of 20
                            years with a monthly mortgage payment of
                            principal and interest that is not more than
                            110 percent and not less than 100 percent of
                            the monthly payment of principal, interest, and
                            periodic mortgage insurance premium associated
                            with a newly originated 30-year mortgage loan
                            with the same loan balance insured by the
                            agency as determined by the Secretary;
                                (iii) subject to subparagraph (C) of this
                            paragraph and notwithstanding section 203(c)(2)
                            of the National Housing Act (12 U.S.C.
                            1709(c)(2)), has a mortgage insurance premium
                            of not more than 4 percent of the loan balance
                            that is paid at closing, financed into the
                            principal balance of the loan, paid through an
                            annual premium, or a combination thereof;
                                (iv) involves a rate of interest that is
                            fixed over the term of the mortgage loan; and
                                (v) is secured by a single-family residence
                            that is the principal residence of an eligible
                            homebuyer.
                        (B) The term ``covered mortgage loan'' means, for
                    purposes of the Program established by the Secretary of
                    Agriculture, a loan guaranteed under section 502(h) of
                    the Housing Act of 1949 (42 U.S.C. 1472(h)) that--
                                (i) notwithstanding section 502(h)(7)(A) of
                            the Housing Act of 1949 (42 U.S.C.
                            1472(h)(7)(A)), is made for an original term of
                            20 years with a monthly mortgage payment of
                            principal and interest that is not more than
                            110 percent and not less than 100 percent of
                            the monthly payment of principal, interest, and
                            loan guarantee fee associated with a newly
                            originated 30-year mortgage loan with the same
                            loan balance guaranteed by the agency as
                            determined by the Secretary; and
                                (ii) subject to subparagraph (C) of this
                            paragraph and notwithstanding section
                            502(h)(8)(A) of the Housing Act of 1949 (42
                            U.S.C. 1472(h)(8)(A)), has a loan guarantee fee
                            of not more than 4 percent of the principal
                            obligation of the loan.
                        (C) Waiver and alternative requirements.--The
                    Secretary of Housing and Urban Development and the
                    Secretary of Agriculture, in consultation with the
                    Secretary of the Treasury, and notwithstanding
                    paragraph (8)(A) of section 502(h) of the Housing Act
                    of 1949 (42 U.S.C. 1472(h)(8)(A)) for purposes of the
                    Program established by the Secretary of Agriculture,
                    may waive or specify alternative requirements for
                    subsection (e)(1)(A)(ii) or (e)(1)(B)(i) for covered
                    mortgage loans in connection with the use of amounts
                    made available under this section upon a finding that
                    the waiver or alternative requirement is necessary to
                    facilitate the use of amounts made available under this
                    section.
                (2) Eligible homebuyer.--The term ``eligible homebuyer''
            means an individual who--
                        (A) for purposes of the Program established by the
                    Secretary of Housing and Urban Development--
                                (i) has an annual household income that is
                            less than or equal to--
                                        (I) 120 percent of median income
                                    for the area, as determined by the
                                    Secretary of Housing and Urban
                                    Development for--
                                                (aa) the area in which the
                                            home to be acquired using such
                                            assistance is located; or
                                                (bb) the area in which the
                                            place of residence of the
                                            homebuyer is located; or
                                        (II) if the homebuyer is acquiring
                                    an eligible home that is located in a
                                    high-cost area, 140 percent of the
                                    median income, as determined by the
                                    Secretary, for the area within which
                                    the eligible home to be acquired using
                                    assistance provided under this section
                                    is located;
                                (ii) is a first-time homebuyer, as defined
                            in paragraph (4) of this subsection; and
                                (iii) is a first-generation homebuyer as
                            defined in paragraph (3) of this subsection;
                        (B) for purposes of the Program established by the
                    Secretary of Agriculture--
                                (i) meets the applicable requirements in
                            section 502(h) of the Housing Act of 1949 (42
                            U.S.C. 1472(h)); and
                                (ii) is a first-time homebuyer as defined
                            in paragraph (4) of this subsection and a
                            first-generation homebuyer as defined in
                            paragraph (3) of this subsection.
                (3) First-generation homebuyer.--The term ``first-
            generation homebuyer'' means a homebuyer that, as attested by
            the homebuyer, is--
                        (A) an individual--
                                (i) whose parents or legal guardians do
                            not, or did not at the time of their death, to
                            the best of the individual's knowledge, have
                            any present ownership interest in a residence
                            in any State or ownership of chattel, excluding
                            ownership of heir property; and
                                (ii) whose spouse, or domestic partner has
                            not, during the 3-year period ending upon
                            acquisition of the eligible home to be acquired
                            using such assistance, have any present
                            ownership interest in a residence in any State,
                            excluding ownership of heir property or
                            ownership of chattel, whether the individual is
                            a co-borrower on the loan or not; or
                        (B) an individual who has at any time been placed
                    in foster care or institutional care whose spouse or
                    domestic partner has not, during the 3-year period
                    ending upon acquisition of the eligible home to be
                    acquired using such assistance, had any ownership
                    interest in a residence in any State, excluding
                    ownership of heir property or ownership of chattel,
                    whether such individuals are co-borrowers on the loan
                    or not.
                (4) First-time homebuyer.--The term ``first-time
            homebuyer'' means a homebuyer as defined in section 104 of the
            Cranston-Gonzalez National Affordable Housing Act (42 U.S.C.
            12704), except that for the purposes of this section the
            reference in such section 12704(14) to title II shall be
            considered to refer to this section, and except that ownership
            of heir property shall not be treated as owning a home for
            purposes of determining whether a borrower qualifies as a
            first-time homebuyer.
                (5) Heir property.--The term ``heir property'' means
            residential property for which title passed by operation of law
            through intestacy and is held by two or more heirs as tenants
            in common.
                (6) Ownership interest.--The term ``ownership interest''
            means any ownership, excluding any interest in heir property,
            in--
                        (A) real estate in fee simple;
                        (B) a leasehold on real estate under a lease for
                    not less than ninety-nine years which is renewable; or
                        (C) a fee interest in, or long-term leasehold
                    interest in, real estate consisting of a one-family
                    unit in a multifamily project, including a project in
                    which the dwelling units are attached, or are
                    manufactured housing units, semi-detached, or detached,
                    and an undivided interest in the common areas and
                    facilities which serve the project.
                (7) State.--The term ``State'' means the States of the
            United States, the District of Columbia, the Commonwealth of
            Puerto Rico, the Commonwealth of the Northern Mariana Islands,
            Guam, the Virgin Islands, American Samoa, the Trust Territory
            of the Pacific Islands, and any other territory or possession
            of the United States.
        (f) Reliance on Borrower Attestations.--No additional documentation
    beyond the borrower's attestation shall be required to demonstrate
    eligibility under clauses (ii) and (iii) of subsection (e)(2)(A) and
    clause (ii) of subsection (e)(2)(B) and no State, eligible entity, or
    creditor shall be subject to liability based on the accuracy of such
    attestation.
        (g) Implementation.--The Secretary of Housing and Urban
    Development, the Secretary of Agriculture, and the Secretary of
    Treasury shall have authority to issue such regulations, notices, or
    other guidance, forms, instructions, and publications to carry out the
    programs, projects, or activities authorized under this section to
    ensure that such programs, projects, or activities are completed in a
    timely and effective manner.

    SEC. 40203. HUD-INSURED SMALL DOLLAR MORTGAGE DEMONSTRATION PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated, to
    remain available until September 30, 2031--
                (1) $76,000,000 for a program to increase access to small-
            dollar mortgages, as defined in subsection (b), which may
            include payment of incentives to lenders, adjustments to terms
            and costs, individual financial assistance, technical
            assistance to lenders and certain financial institutions to
            help originate loans, lender and borrower outreach, and other
            activities;
                (2) $10,000,000 for the cost of insured or guaranteed
            loans, including the cost of modifying loans; and
                (3) $14,000,000 for the costs to the Secretary of
            administering and overseeing the implementation of this section
            and programs in the Office of Housing generally, including
            information technology, financial reporting, research and
            evaluations, fair housing and fair lending compliance, and
            other cross-program costs in support of programs administered
            by the Secretary in this title, and other costs.
        (b) Small-dollar Mortgage.--For purposes of this section, the term
    ``small-dollar mortgage'' means a forward mortgage that--
                (1) has an original principal balance of $100,000 or less;
                (2) is secured by a one- to four-unit property that is the
            mortgagor's principal residence; and
                (3) is insured or guaranteed by the Secretary.
        (c) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

    SEC. 40204. INVESTMENTS IN RURAL HOMEOWNERSHIP.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Rural Housing Service of the Department of
    Agriculture for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, to remain available until expended--
                (1) $90,000,000 for providing single family housing repair
            grants under section 504(a) of the Housing Act of 1949 (42
            U.S.C. 1474(a)), subject to the terms and conditions in
            subsection (b) of this section;
                (2) $10,000,000 for administrative expenses of the Rural
            Housing Service of the Department of Agriculture that in whole
            or in part support activities funded by this section and
            related activities.
        (b) Terms and Conditions.--
                (1) Eligibility.--Eligibility for grants from amounts made
            available by subsection (a)(1) shall not be subject to the
            limitations in section 3550.103(b) of title 7, Code of Federal
            Regulations.
                (2) Uses.--Notwithstanding the limitations in section
            3550.102(a) of title 7, Code of Federal Regulations, grants
            from amounts made available by subsection (a)(2) shall be
            available for the eligible purposes in section 3550.102(b) of
            title 7, Code of Federal Regulations.
        (c) Implementation.--The Administrator of the Rural Housing Service
    shall have authority to issue such regulations, notices, or other
    guidance, forms, instructions, and publications to carry out the
    programs, projects, or activities authorized under this section to
    ensure that such programs, projects, or activities are completed in a
    timely and effective manner.

         Subtitle D--HUD Administration, Capacity Building, Technical
                        Assistance, and Agency Oversight

    SEC. 40301. PROGRAM ADMINISTRATION, TRAINING, TECHNICAL ASSISTANCE,
                  CAPACITY BUILDING, AND OVERSIGHT.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated,--
                (1) $949,250,000 to the Secretary of Housing and Urban
            Development for--
                        (A) the costs to the Secretary of administering and
                    overseeing the implementation of this title and the
                    Department's programs generally, including information
                    technology, inspections of housing units, research and
                    evaluation, financial reporting, and other costs; and
                        (B) new awards or increasing prior awards to
                    provide training, technical assistance, and capacity
                    building related to the Department's programs,
                    including direct program support to program recipients
                    throughout the country, including insular areas, that
                    require such assistance with daily operations;
                (2) $43,250,000 to the Office of Inspector General of the
            Department of Housing and Urban Development for necessary
            salaries and expenses for conducting oversight of amounts
            provided by this title;
                (3) $5,000,000 to the Office of Inspector General of the
            Department of the Treasury for necessary salaries and expenses
            for conducting oversight of amounts provided by this title; and
                (4) $2,500,000 to the Office of Inspector General of the
            Department of the Agriculture for necessary salaries and
            expenses for conducting oversight of amounts provided by this
            title.
    Amounts appropriated by this section shall remain available until
    September 30, 2031.
        (b) Implementation.--The Secretary of Housing and Urban Development
    shall have authority to issue such regulations, notices, or other
    guidance, forms, instructions, and publications to carry out the
    programs, projects, or activities authorized under this section to
    ensure that such programs, projects, or activities are completed in a
    timely and effective manner.

    SEC. 40302. COMMUNITY-LED CAPACITY BUILDING.

        (a) Appropriation.--In addition to amounts otherwise made
    available, there is appropriated to the Secretary of Housing and Urban
    Development (in this section referred to as the ``Secretary'') for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated--
                (1) $90,000,000 for competitively awarded funds for
            technical assistance and capacity building to non-Federal
            entities, including grants awarded to nonprofit organizations
            to provide technical assistance activities to community
            development corporations, community housing development
            organizations, community land trusts, nonprofit organizations
            in insular areas, and other mission-driven and nonprofit
            organizations that target services to low-income and socially
            disadvantaged populations, and provide services in
            neighborhoods having high concentrations of minority, low-
            income, or socially disadvantaged populations to--
                        (A) provide training, education, support, and
                    advice to enhance the technical and administrative
                    capabilities of community development corporations,
                    community housing development organizations, community
                    land trusts, and other mission-driven and nonprofit
                    organizations undertaking affordable housing
                    development, acquisition, preservation, or
                    rehabilitation activities;
                        (B) provide predevelopment assistance to community
                    development corporations, community housing development
                    organizations, and other mission-driven and nonprofit
                    organizations undertaking affordable housing
                    development, acquisition, preservation, or
                    rehabilitation activities; and
                        (C) carry out such other activities as may be
                    determined by the grantees in consultation with the
                    Secretary; and
                (2) $10,000,000 for the costs to the Secretary of
            administering and overseeing the implementation of this section
            and the Department's technical assistance programs generally,
            including information technology, research and evaluations,
            financial reporting, and other cross-program costs in support
            of programs administered by the Secretary in this title and
            other costs.
    Amounts appropriated by this section shall remain available until
    September 30, 2031.
        (b) Implementation.--The Secretary shall have authority to issue
    such regulations, notices, or other guidance, forms, instructions, and
    publications to carry out the programs, projects, or activities
    authorized under this section to ensure that such programs, projects,
    or activities are completed in a timely and effective manner.

                        Subtitle E--Economic Development

    SEC. 40401. MINORITY BUSINESS DEVELOPMENT AGENCY.

        In addition to amounts otherwise available, there is appropriated
    to the Minority Business Development Agency of the Department of
    Commerce for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated--
                (1) $200,000,000, to remain available until September 30,
            2026, for entering into agreements with minority-serving
            institutions of higher education or consortiums of institutions
            of higher education that are led by minority-serving
            institutions of higher education to operate a rural business
            center to assist minority business enterprises located in rural
            areas, priority for which shall be given to institutions that
            have financial need and are located in areas that have a
            significant population of socially or economically
            disadvantaged individuals; and
                (2) $1,000,000,000, to remain available until September 30,
            2026, for entering into grants and agreements to--
                        (A) assist the formation and growth of minority
                    business enterprises;
                        (B) establish and provide Federal assistance to
                    minority business centers, specialty centers, and
                    minority business enterprises;
                        (C) make grants to private, nonprofit organizations
                    that can demonstrate that a primary activity of the
                    organization is to provide services to minority
                    business enterprises, priority for which shall be given
                    to organizations located in a Federally recognized area
                    of economic distress; and
                        (D) provide grants and assistance to minority-
                    serving institutions of higher education to develop and
                    implement entrepreneurship curricula and participate in
                    the business center program of the Minority Business
                    Development Agency; and
                (3) $400,000,000, to remain available until September 30,
            2029, to--
                        (A) establish not less than 5 regional offices of
                    the Minority Business Development Agency, 1 of which
                    shall be established in each region of the United
                    States, as determined by the Secretary;
                        (B) assist the formation and growth of minority
                    business enterprises;
                        (C) collect data relating to the needs and
                    development of minority business enterprises;
                        (D) annually review the status of problems and
                    programs relating to capital formation by minority
                    business enterprises; and
                        (E) carry out this section.

    SEC. 40402. ENHANCED USE OF DEFENSE PRODUCTION ACT OF 1950.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money at the
    Treasury not otherwise appropriated, $500,000,000, to remain available
    until September 30, 2025, to carry out the Defense Production Act of
    1950 in accordance with subsection (b).
        (b) Use.--Amounts appropriated by subsection (a) shall be used to
    create, maintain, protect, expand, or restore the domestic industrial
    base capabilities essential for national and economic security.

    SEC. 40403. SUPPORTING FACTORY-BUILT HOUSING THROUGH SSBCI.

        (a) In General.--Section 3009 of the State Small Business Credit
    Initiative Act of 2010 (12 U.S.C. 5708) is amended--
                (1) in subsection (c), by striking ``at the end of the 7-
            year period beginning on March 11, 2021'' and inserting ``on
            September 30, 2030''; and
                (2) by adding at the end the following:
        ``(f) Additional Technical Assistance With Respect to Factory-built
    Housing Sector.--The Secretary shall contract with legal, accounting,
    and financial advisory firms to provide technical assistance to
    existing and prospective business enterprises within the factory-built
    housing sector applying to--
                ``(1) State programs under the Program; and
                ``(2) other State or Federal programs that support small
            businesses.''.
        (b) Appropriation.--In addition to amounts otherwise available,
    there is hereby appropriated to the Secretary of the Treasury for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $25,000,000, to remain available until September 30,
    2030, to carry out the amendments made by subsection (a).

                    TITLE V--COMMITTEE ON HOMELAND SECURITY

    SEC. 50001. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.

        (a) Improving Federal System Cybersecurity.--In addition to amounts
    otherwise made available, there is appropriated to the Cybersecurity
    and Infrastructure Security Agency for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $100,000,000, to
    remain available until September 30, 2031, for cybersecurity risk
    mitigation.
        (b) Cybersecurity Training.--In addition to amounts otherwise made
    available, there is appropriated to the Cybersecurity and
    Infrastructure Security Agency for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $15,000,000, to remain
    available until September 30, 2031, for the Cybersecurity Education and
    Training Assistance Program, Federal assistance grants under the
    Cybersecurity Education and Training Assistance Program, and necessary
    mission support activities.
        (c) Cybersecurity Awareness, Training, and Workforce Development.--
    In addition to amounts otherwise made available, there is appropriated
    to the Cybersecurity and Infrastructure Security Agency for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2031, for
    improving cybersecurity awareness, training, and workforce development,
    including necessary mission support activities.
        (d) Multi-State Information Sharing and Analysis Center.--In
    addition to amounts otherwise made available, there is appropriated to
    the Cybersecurity and Infrastructure Security Agency for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $35,000,000, to remain available until September 30, 2031, for Federal
    assistance through cooperative agreements with the Multi-State
    Information Sharing and Analysis Center.
        (e) Cybersentry.--In addition to amounts otherwise made available,
    there is appropriated to the Cybersecurity and Infrastructure Security
    Agency for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $50,000,000, to remain available until
    September 30, 2031, for the purpose of protecting critical
    infrastructure industrial control systems and the CyberSentry program.
        (f) Cloud Security.--In addition to amounts otherwise made
    available, there is appropriated to the Cybersecurity and
    Infrastructure Security Agency for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $50,000,000, to remain
    available until September 30, 2031, for the purpose of executing the
    secure cloud architecture activities, migration advisory services, and
    cloud threat hunting capabilities of the Cybersecurity and
    Infrastructure Security Agency.
        (g) Industrial Control Systems Security.--In addition to amounts
    otherwise made available, there is appropriated to the Cybersecurity
    and Infrastructure Security Agency for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $50,000,000, to
    remain available until September 30, 2031, for the purpose of
    researching and developing the means by which to secure operational
    technology and industrial control systems against security
    vulnerabilities (as such term is defined in section 102(17) of the
    Cybersecurity Information Sharing Act of 2015 (6 U.S.C. 1501(17)).

    SEC. 50002. CYBERSECURITY ASSISTANCE.

        (a) State and Local Cybersecurity Recruitment and Training.--In
    addition to amounts otherwise made available, there is appropriated for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $80,000,000, to remain available until September 30,
    2031, to the Administrator of the Federal Emergency Management Agency,
    in consultation with the Cybersecurity and Infrastructure Security
    Agency, to award grants, contracts, or cooperative agreements to State,
    local, Tribal, and territorial governments for cybersecurity
    recruitment and training to enhance efforts to address cybersecurity
    risks (as defined in paragraph (2) of section 2201 of the Homeland
    Security Act) and cybersecurity threats (as defined in paragraph (3) of
    section 2201 of the Homeland Security Act).
        (b) Migration to .gov Domain.--In addition to amounts otherwise
    made available, there is appropriated for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $20,000,000, to
    remain available until September 30, 2031, to the Administrator of the
    Federal Emergency Management Agency, in consultation with the
    Cybersecurity and Infrastructure Security Agency, to award grants,
    contracts, or cooperative agreements to State, local, Tribal, and
    territorial governments to carry out activities to migrating the online
    services of such governments to the .gov internet domain.
        (c) Limitation.--The Administrator of the Federal Emergency
    Management Agency may not use amounts appropriated under this section
    for activities under the National Flood Insurance Act of 1968 or a
    function of the Federal Emergency Management Agency relating to that
    Act.

    SEC. 50003. NONPROFIT SECURITY GRANT PROGRAM.

        (a) High-risk Urban Areas.--In addition to amounts otherwise
    available, there is appropriated, out of any money in the Treasury not
    otherwise appropriated, $50,000,000, to remain available until
    September 30, 2031, to the Administrator of Federal Emergency
    Management Agency for the Nonprofit Security Grant Program for grants
    to nonprofits under the Urban Area Security Initiative.
        (b) Other Areas.--In addition to amounts otherwise available, there
    is appropriated, out of any money in the Treasury not otherwise
    appropriated, $50,000,000, to remain available until September 30,
    2031, to the Administrator of the Federal Emergency Management Agency
    for the Nonprofit Security Grant Program for grants to nonprofits under
    the State Homeland Security Grant Program.
        (c) Limitation.--The Administrator of the Federal Emergency
    Management Agency may not use amounts appropriated under this section
    for activities under the National Flood Insurance Act of 1968 or a
    function of the Federal Emergency Management Agency relating to that
    Act.

    SEC. 50004. OFFICE OF CHIEF READINESS SUPPORT OFFICER.

        In addition to the amounts otherwise available, there is
    appropriated to the Secretary of Homeland Security for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $900,000,000, to remain available until September 30, 2028, for the
    Office of the Chief Readiness Support Officer to carry out
    sustainability and environmental programs.

                      TITLE VI--COMMITTEE ON THE JUDICIARY

                       Subtitle A--Immigration Provisions

    SEC. 60001. PROTECTIONS AND WORK PERMITS.

        (a) In General.--The Secretary of Homeland Security shall--
                (1) under section 212(d)(5) of the Immigration and
            Nationality Act (8 U.S.C. 1182(d)(5)) and consistent with this
            section, parole into the United States for a period of 5 years
            or until September 30, 2031, whichever is earlier, an alien
            described in subsection (b), if such alien--
                        (A) files an application for parole after the date
                    of the enactment of this section;
                        (B) pays an administrative fee in an amount
                    sufficient to cover the cost of processing the
                    application; and
                        (C) completes security and law enforcement
                    background checks to the satisfaction of the Secretary;
                    and
                (2) for the period during which an alien is paroled into
            the United States under paragraph (1) and any period in which
            such parole is extended under subsection (c)--
                        (A) provide employment and travel authorization to
                    such alien; and
                        (B) deem such alien eligible for a driver's license
                    or identification card under section 202 of the REAL ID
                    Act of 2005 (division B of Public Law 109-13; 49 U.S.C.
                    30301 note).
        (b) Aliens Described.--An alien is described in this subsection if
    the alien--
                (1) before January 1, 2011--
                        (A) was inspected and admitted to the United
                    States;
                        (B) entered the United States without inspection;
                    or
                        (C) was paroled into the United States;
                (2) has continuously resided in the United States since
            such entry; and
                (3) is not inadmissible pursuant to paragraph (2), (3),
            (6)(E), (8), (10)(A), (10)(C), or (10)(D) of section 212(a) of
            the Immigration and Nationality Act (8 U.S.C. 1182(a)).
        (c) Extension.--Consistent with the requirements under subsection
    (a), and based on the policies and implementing guidance issued
    pursuant to this section and in effect when parole was initially
    granted to the alien under this section, the Secretary of Homeland
    Security shall extend a grant of parole for an alien described in
    subsection (b) from the date the initial parole period expires until
    September 30, 2031.
        (d) Revocation.--The Secretary of Homeland Security may not revoke
    parole granted to an alien under subsection (a) unless the Secretary
    determines that such alien is ineligible for parole under subsection
    (b) based on the policies and implementing guidance in effect when
    parole was initially granted to the alien under this section.
        (e) Clarifications.--
                (1) In general.--An alien paroled under this section shall
            not be counted for purposes of the calculation under section
            201(c)(4) of the Immigration and Nationality Act (8 U.S.C.
            1151(c)(4)).
                (2) Other relief.--Nothing in this section shall limit the
            existing authority of the Secretary of Homeland Security to
            provide administrative or statutory relief to aliens on an
            individual or class-wide basis.
        (f) Confidentiality of Information.--The Secretary of Homeland
    Security may not disclose information provided in any application filed
    under this section to U.S. Immigration and Customs Enforcement, U.S.
    Customs and Border Protection, or any designee of either such entity or
    use such information for purposes of immigration enforcement.
        (g) Interim Rules.--Not later than 90 days after the date of the
    enactment of this section, the Secretary of Homeland Security shall
    publish in the Federal Register, interim final rules implementing this
    section and shall, not later than 90 days after such rules are
    published, begin accepting and adjudicating applications for parole
    under subsection (a)(1)(A).

    SEC. 60002. RECAPTURE OF UNUSED IMMIGRANT VISA NUMBERS.

        (a) Ensuring Future Use of All Immigrant Visas.--Section
    201(c)(1)(B)(ii) of the Immigration and Nationality Act (8 U.S.C.
    1151(c)(1)(B)(ii)) is amended to read as follows:
                                ``(ii) In no case shall the number computed
                            under subparagraph (A) be less than the sum
                            of--
                                        ``(I) 226,000; and
                                        ``(II) the number computed under
                                    paragraph (3).''.
        (b) Recapturing Unused Visas.--Section 201 of the Immigration and
    Nationality Act (8 U.S.C. 1151) is amended by adding at the end the
    following:
        ``(g) Recapturing Unused Visas.--
                ``(1) Family-sponsored visas.--
                        ``(A) In general.--Notwithstanding the numerical
                    limitations set forth in this section or in sections
                    202 or 203, beginning in fiscal year 2022, the number
                    of family-sponsored immigrant visas that may be issued
                    under section 203(a) shall be increased by the number
                    computed under subparagraph (B).
                        ``(B) Unused visas.--The number computed under this
                    subparagraph is the difference, if any, between--
                                ``(i) the difference, if any, between--
                                        ``(I) the number of visas that were
                                    originally made available to family-
                                    sponsored immigrants under section
                                    201(c)(1) for fiscal years 1992 through
                                    2021, setting aside any unused visas
                                    made available to such immigrants in
                                    such fiscal years under section
                                    201(c)(3); and
                                        ``(II) the number of visas
                                    described in subclause (I) that were
                                    issued under section 203(a), or, in
                                    accordance with section 201(d)(2)(C),
                                    under section 203(b); and
                                ``(ii) the number of visas resulting from
                            the calculation under clause (i) issued under
                            section 203(a) after fiscal year 2021.
                ``(2) Employment-based visas.--
                        ``(A) In general.--Notwithstanding the numerical
                    limitations set forth in this section or in sections
                    202 or 203, beginning in fiscal year 2022, the number
                    of employment-based immigrant visas that may be issued
                    under section 203(b) shall be increased by the number
                    computed under subparagraph (B).
                        ``(B) Unused visas.--The number computed under this
                    paragraph is the difference, if any, between--
                                ``(i) the difference, if any, between--
                                        ``(I) the number of visas that were
                                    originally made available to
                                    employment-based immigrants under
                                    section 201(d)(1) for fiscal years 1992
                                    through 2021, setting aside any unused
                                    visas made available to such immigrants
                                    in such fiscal years under section
                                    201(d)(2); and
                                        ``(II) the number of visas
                                    described in subclause (I) that were
                                    issued under section 203(b), or, in
                                    accordance with section 201(c)(3)(C),
                                    under section 203(a); and
                                ``(ii) the number of visas resulting from
                            the calculation under clause (i) issued under
                            section 203(b) after fiscal year 2021.
                ``(3) Diversity visas.--Notwithstanding section
            204(a)(1)(I)(ii)(II), an immigrant visa for an alien selected
            in accordance with section 203(e)(2) in fiscal year 2017, 2018,
            2019, 2020, or 2021 shall remain available to such alien (and
            the spouse and children of such alien) if--
                        ``(A) the alien was refused a visa, prevented from
                    seeking admission, or denied admission to the United
                    States solely because of Executive Order 13769,
                    Executive Order 13780, Presidential Proclamation 9645,
                    or Presidential Proclamation 9983; or
                        ``(B) because of restrictions or limitations on
                    visa processing, visa issuance, travel, or other
                    effects associated with the COVID-19 public health
                    emergency--
                                ``(i) the alien was unable to receive a
                            visa interview despite submitting an Online
                            Immigrant Visa and Alien Registration
                            Application (Form DS-260) to the Secretary of
                            State; or
                                ``(ii) the alien was unable to seek
                            admission or was denied admission to the United
                            States despite being approved for a visa under
                            section 203(c).''.

    SEC. 60003. ADJUSTMENT OF STATUS.

        Section 245 of the Immigration and Nationality Act (8 U.S.C. 1255)
    is amended by adding at the end the following:
        ``(n) Visa Availability.--
                ``(1) In general.--Notwithstanding subsection (a)(3), the
            Secretary of Homeland Security may accept for filing an
            application for adjustment of status from an alien (and the
            spouse and children of such alien), if such alien--
                        ``(A) is the beneficiary of an approved petition
                    under section 204(a)(1);
                        ``(B) pays a supplemental fee of $1,500, plus $250
                    for each derivative beneficiary; and
                        ``(C) is otherwise eligible for such adjustment.
                ``(2) Exemption.--The Secretary of Homeland Security shall
            exempt an alien (and the spouse and children of such alien)
            from the numerical limitations described in sections 201, 202,
            and 203, and the Secretary of Homeland Security may adjust the
            status of such alien (and the spouse and children of such
            alien) to lawful permanent resident, if such alien submits or
            has submitted an application for adjustment of status and--
                        ``(A) such alien--
                                ``(i) is the beneficiary of an approved
                            petition under subparagraph (A)(i) or (B)(i)(I)
                            of section 204(a)(1) that bears a priority date
                            that is more than 2 years before the date the
                            alien requests an exemption from the numerical
                            limitations; and
                                ``(ii) pays a supplemental fee of $2,500;
                        ``(B) such alien--
                                ``(i) is the beneficiary of an approved
                            petition under subparagraph (E) or (F) of
                            section 204(a)(1) that bears a priority date
                            that is more than 2 years before the date the
                            alien requests an exemption from the numerical
                            limitations; and
                                ``(ii) pays a supplemental fee of $5,000;
                            or
                        ``(C) such alien--
                                ``(i) is the beneficiary of an approved
                            petition under subparagraph (H) of section
                            204(a)(1) that bears a priority date that is
                            more than 2 years before the date the alien
                            requests an exemption from the numerical
                            limitations; and
                                ``(ii) pays a supplemental fee of $50,000.
                ``(3) Effective date.--
                        ``(A) In general.--The provisions of this
                    subsection--
                                ``(i) shall take effect on the earlier of
                            the date that is--
                                        ``(I) 180 days after the date of
                                    the enactment of this subsection; or
                                        ``(II) May 1, 2022; and
                                ``(ii) except as provided in subparagraph
                            (B), shall cease to have effect on September
                            30, 2031.
                        ``(B) Continuation.--Paragraph (2) shall continue
                    in effect with respect to an alien who requested an
                    exemption of the numerical limitations and paid the
                    requisite fee prior to the date described in
                    subparagraph (A)(ii), until the Secretary of Homeland
                    Security renders a final administrative decision on
                    such application.''.

    SEC. 60004. ADDITIONAL SUPPLEMENTAL FEES.

        (a) Treasury.--The fees described in this section, section 60001,
    and section 245(n) of the Immigration and Nationality Act, as added by
    this subtitle--
                (1) shall be deposited in the general fund of the Treasury;
            and
                (2) may not be waived, in whole or in part.
        (b) Immigrant Visa Petitions.--In addition to any other fee
    collected in connection with a petition described in this subsection,
    the Secretary of Homeland Security shall collect a supplemental fee in
    the amount of--
                (1) $100 in connection with each petition filed under--
                        (A) section 204(a)(1)(A)(i) of the Immigration and
                    Nationality Act (8 U.S.C. 1154(a)(1)(A)(i)) for
                    classification by reason of a relationship described
                    under paragraph (1), (3), or (4) of section 203(a) of
                    such Act (8 U.S.C. 1153(a)); and
                        (B) section 204(a)(1)(B)(i)(I) of such Act (8
                    U.S.C. 1154(a)(1)(B)(i)(I));
                (2) $800 in connection with each petition filed under
            subparagraph (E) or (F) of section 204(a)(1) of the Immigration
            and Nationality Act (8 U.S.C. 1154(a)(1)); and
                (3) $15,000 in connection with each petition filed under
            subparagraph (H) of section 204(a)(1) of the Immigration and
            Nationality Act (8 U.S.C. 1154(a)(1)).
        (c) Form I-94 or Form I-94W.--The Secretary of Homeland Security
    shall collect from each individual who is admitted to the United States
    as a nonimmigrant, and is issued an electronic or paper arrival/
    departure record (Form I-94 or Form I-94W, or any successor form), a
    fee of $19.
        (d) Student and Exchange Visitors.--In addition to any other fee
    collected from an approved institution of higher education, other
    approved educational institution, or designated exchange visitor
    program in the United States, in connection with nonimmigrants
    described in subparagraph (F), (J), or (M) of section 101(a)(15) of the
    Immigration and Nationality Act (8 U.S.C. 1101(a)(15)) enrolled in such
    institution or program, the Secretary of Homeland Security shall
    collect a supplemental fee of $250 for each such nonimmigrant.
        (e) Permanent Resident Card Replacement.--In addition to any other
    fee collected in connection with each Application to Replace Permanent
    Resident Card (Form I-90, or any successor form), filed for purposes of
    replacing an expired or expiring permanent resident card, the Secretary
    of Homeland Security shall collect a supplemental fee of $500.
        (f) Nonimmigrant Visa Petitions.--In addition to any other fee
    collected in connection with a petition filed under section 214 of the
    Immigration and Nationality Act (8 U.S.C. 1184), the Secretary of
    Homeland Security shall collect a supplemental fee of $500 in
    connection with each such petition for classification as a nonimmigrant
    under subparagraph (E), (H)(i)(b), (L), (O), or (P) of section
    101(a)(15) of such Act (8 U.S.C. 1101(a)(15)).
        (g) Extend/change Status.--In addition to any other fee collected
    in connection with each Application to Extend/Change Nonimmigrant
    Status (Form I-539, or any successor form), the Secretary of Homeland
    Security shall collect a supplemental fee of $500.
        (h) Employment Authorization.--In addition to any other fee
    collected in connection with an application for employment
    authorization (Form I-765, or any successor form), the Secretary of
    Homeland Security shall collect a supplemental fee of $500 for each
    such application filed by an individual seeking such authorization as--
                (1) the spouse of a nonimmigrant described in subparagraph
            (E), (H), or (L) of section 101(a)(15) of the Immigration and
            Nationality Act (8 U.S.C. 1101(a)(15));
                (2) a nonimmigrant described in section 101(a)(15)(F) of
            such Act (8 U.S.C. 1101(a)(15)(F)) to engage in optional
            practical training; or
                (3) as an applicant for adjustment of status under section
            245(a) of such Act (8 U.S.C. 1255(a)).
        (i) Effective Date.--The fees authorized by this section shall take
    effect on the earlier of the date that is--
                (1) 180 days after the date of the enactment of this Act;
            and
                (2) May 1, 2022.

    SEC. 60005. U.S. CITIZENSHIP AND IMMIGRATION SERVICES.

        In addition to amounts otherwise available, there is appropriated
    to U.S. Citizenship and Immigration Services for fiscal year 2022, out
    of any money in the Treasury not otherwise appropriated,
    $2,800,000,000, to remain available until expended, for the purpose of
    increasing the capacity of U.S. Citizenship and Immigration Services to
    adjudicate efficiently applications described in section 60001 of this
    Act, and section 245(n) of the Immigration and Nationality Act (8
    U.S.C. 1255(n)), as added by 60003 of this Act, and to reduce case
    processing backlogs.

                   Subtitle B--Community Violence Prevention

    SEC. 61001. FUNDING FOR COMMUNITY-BASED VIOLENCE INTERVENTION
                  INITIATIVES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Attorney General for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $2,500,000,000,
    to remain available until September 30, 2031, for the purposes
    described in subsection (b).
        (b) Use of Funding.--The Attorney General, acting through the
    Assistant Attorney General of the Office of Justice Programs, the
    Director of the Office of Community Oriented Policing Services, and the
    Director of the Office on Violence Against Women, shall use amounts
    appropriated by subsection (a)--
                (1) to award competitive grants or contracts to units of
            local government, States, the District of Columbia, Indian
            Tribes, nonprofit community-based organizations, victim
            services providers, or other entities as determined by the
            Attorney General, to support evidence-informed intervention
            strategies to reduce community violence;
                (2) to support training, technical assistance, research,
            evaluation, and data collection on strategies to effectively
            reduce community violence and ensure public safety; and
                (3) to support research, evaluation, and data collection on
            the differing impact of community violence on demographic
            categories.

                             Subtitle C--Antitrust

    SEC. 62001. ANTITRUST DIVISION.

        In addition to amounts otherwise available, there is appropriated
    to the Attorney General for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $500,000,000, to remain available
    until September 30, 2031, for necessary expenses for the Department of
    Justice Antitrust Division for carrying out work of the Division
    related to competition or enforcement of the antitrust laws.

    SEC. 62002. FEDERAL TRADE COMMISSION FUNDING FOR UNFAIR COMPETITION AND
                  ANTITRUST ENFORCEMENT WORK.

        In addition to amounts otherwise available, there is appropriated
    to the Federal Trade Commission for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $500,000,000 to remain
    available until September 30, 2031, for carrying out work of the
    Commission related to unfair methods of competition or enforcement of
    the antitrust laws.

                          Subtitle D--Revenue Matters

    SEC. 63001. ADDITIONAL APPROPRIATION FOR ENFORCEMENT RELATING TO
                  FEDERAL INCOME TAX EVASION.

        In addition to amounts otherwise available, there is appropriated
    to the Attorney General for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $498,000,000, to remain available
    until September 30, 2030, for necessary expenses for the Department of
    Justice Tax Division for purposes of enforcing Federal laws against tax
    evasion, including by pursuing civil cases or prosecuting criminal
    violations.

                   TITLE VII--COMMITTEE ON NATURAL RESOURCES

            Subtitle A--Native American and Native Hawaiian Affairs

    SEC. 70101. TRIBAL CLIMATE RESILIENCE.

        (a) Tribal Climate Resilience and Adaptation.--In addition to
    amounts otherwise available, there is appropriated to the Director of
    the Bureau of Indian Affairs for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $441,000,000, to remain
    available until September 30, 2031, for Tribal climate resilience and
    adaptation programs.
        (b) Bureau of Indian Affairs Fish Hatcheries.--In addition to
    amounts otherwise available, there is appropriated to the Director of
    the Bureau of Indian Affairs for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $19,600,000, to remain
    available until September 30, 2031, for fish hatchery operations and
    maintenance programs of the Bureau of Indian Affairs.
        (c) Administration.--In addition to amounts otherwise available,
    there is appropriated to the Director of the Bureau of Indian Affairs
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $9,400,000, to remain available until September 30, 2031,
    for the administrative costs of carrying out this section. None of the
    funds provided by this section shall be subject to cost-sharing or
    matching requirements
        (d) Small and Needy Program.--Amounts made available under this
    section shall be excluded from the calculation of funds received by
    those Tribal governments that participate in the ``Small and Needy''
    program.
        (e) Distribution; Use of Funds.--Amounts made available under this
    section that are distributed to Indian Tribes and Tribal organizations
    for services pursuant to a self-determination contract (as defined in
    subsection (j) of section 4 of the Indian Self-Determination and
    Education Assistance Act (25 U.S.C. 5304(j))) or a self-governance
    compact entered into pursuant to subsection (a) of section 404 of the
    Indian Self-Determination and Education Assistance Act (25 U.S.C.
    5364(a))--
                (1) shall be distributed on a 1-time basis;
                (2) shall not be part of the amount required by subsections
            (a) through (b) of section 106 of the Indian Self-Determination
            and Education Assistance Act (25 U.S.C. 5325(a)-(b)); and
                (3) shall only be used for the purposes identified under
            the applicable subsection.

    SEC. 70102. NATIVE HAWAIIAN CLIMATE RESILIENCE.

        (a) Native Hawaiian Climate Resilience and Adaptation.--In addition
    to amounts otherwise available, there is appropriated to the Senior
    Program Director of the Office of Native Hawaiian Relations for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $49,000,000, to remain available until September 30, 2031, to carry
    out, through financial assistance, technical assistance, direct
    expenditure, grants, contracts, or cooperative agreements, climate
    resilience and adaptation activities that serve the Native Hawaiian
    Community.
        (b) Administration.--In addition to amounts otherwise available,
    there is appropriated to the Senior Program Director of the Office of
    Native Hawaiian Relations for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $1,000,000, to remain available
    until September 30, 2031, for the administrative costs of carrying out
    this section. None of the funds provided by this section shall be
    subject to cost-sharing or matching requirements.

    SEC. 70103. TRIBAL ELECTRIFICATION PROGRAM.

        (a) Tribal Electrification Program.--In addition to amounts
    otherwise available, there is appropriated to the Director of the
    Bureau of Indian Affairs for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $294,000,000, to remain available
    until September 30, 2031, for--
                (1) the provision of electricity to unelectrified Tribal
            homes through renewable energy systems;
                (2) transitioning electrified Tribal homes to renewable
            energy systems; and
                (3) associated home repairs and retrofitting necessary to
            install the renewable energy systems authorized under
            paragraphs (1) and (2).
        (b) Administration.--In addition to amounts otherwise available,
    there is appropriated to the Director of the Bureau of Indian Affairs
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $6,000,000, to remain available until September 30, 2031,
    for the administrative costs of carrying out this section.
        (c) Small and Needy Program.--Amounts made available under this
    section shall be excluded from the calculation of funds received by
    those Tribal governments that participate in the ``Small and Needy''
    program.
        (d) Distribution; Use of Funds.--Amounts made available under this
    section that are distributed to Indian Tribes and Tribal organizations
    for services pursuant to a self-determination contract (as defined in
    subsection (j) of section 4 of the Indian Self-Determination and
    Education Assistance Act (25 U.S.C. 5304(j))) or a self-governance
    compact entered into pursuant to subsection (a) of section 404 of the
    Indian Self-Determination and Education Assistance Act (25 U.S.C.
    5364(a))--
                (1) shall be distributed on a 1-time basis;
                (2) shall not be part of the amount required by subsections
            (a) through (b) of section 106 of the Indian Self-Determination
            and Education Assistance Act (25 U.S.C. 5325(a)-(b)); and
                (3) shall only be used for the purposes identified under
            the applicable subsection.

    SEC. 70104. EMERGENCY DROUGHT RELIEF FOR TRIBES.

        In addition to amounts otherwise available, there is appropriated
    to the Commissioner of the Bureau of Reclamation for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $25,000,000, to remain available until September 30, 2026, for near-
    term drought relief actions to mitigate drought impacts for Indian
    Tribes that are impacted by the operation of a Bureau of Reclamation
    water project, including through direct financial assistance to address
    drinking water shortages and to mitigate the loss of Tribal trust
    resources.

    SEC. 70105. NATIVE AMERICAN CONSULTATION RESOURCE CENTER.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of the Interior for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $33,000,000, to remain available until September 30, 2031, to establish
    and administer a Native American Consultation Resource Center (the
    authority for which shall expire on September 30, 2031) to provide
    training and technical assistance to support Federal consultation and
    coordination responsibilities relating to--
                (1) the protection of the natural and cultural resources of
            Native Americans;
                (2) land use planning and development that impacts Tribal
            Governments, Alaska Native Corporations, and the Native
            Hawaiian Community; and
                (3) infrastructure projects that impact Tribal Governments,
            Alaska Native Corporations, and the Native Hawaiian Community.
        (b) Definition.--In this section:
                (1) Alaska native corporation.--The term ``Alaska Native
            Corporation'' has the meaning given the term in subsection (m)
            of section 3 of the Alaska Native Claims Settlement Act (43
            U.S.C. 1602(m)).
                (2) Native american.--The term ``Native American'' means--
                        (A) an Indian (as defined in subsection (d) of
                    section 4 of the Indian Self-Determination and
                    Education Assistance Act (25 U.S.C. 5304(d)));
                        (B) a Native Hawaiian (as defined in item (10) of
                    section 2 of the Native American Graves Protection and
                    Repatriation Act (25 U.S.C. 3001(10))); and
                        (C) a Native (as defined in subsection (b) of
                    section 3 of the Alaska Native Claims Settlement Act
                    (43 U.S.C. 1602(b))).
                (3) Tribal government.--The term ``Tribal Government''
            means the recognized governing body of any Indian or Alaska
            Native tribe, band, nation, pueblo, village, community,
            component band, or component reservation, individually
            identified (including parenthetically) in the list published
            most recently as of the date of enactment of this paragraph
            pursuant to section 104 of the Federally Recognized Indian
            Tribe List Act of 1994 (25 U.S.C. 5131).

    SEC. 70106. INDIAN HEALTH SERVICE.

        (a) Maintenance and Improvement.--In addition to amounts otherwise
    available, there is appropriated to the Director of the Indian Health
    Service for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $945,000,000, to remain available until
    September 30, 2031, for maintenance and improvement of facilities
    operated by the Indian Health Service or pursuant to a self-
    determination contract (as defined in subsection (j) of section 4 of
    the Indian Self-Determination and Education Assistance Act (25 U.S.C.
    5304(j))) or a self-governance compact entered into pursuant to
    subsection (a) of section 404 of the Indian Self-Determination and
    Education Assistance Act (25 U.S.C. 5364(a)).
        (b) Mental Health and Substance Use Disorders.--In addition to
    amounts otherwise available, there is appropriated to the Director of
    the Indian Health Service for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $123,716,000, to remain available
    until September 30, 2031, for mental health and substance use
    prevention and treatment services, including facility renovation,
    construction, or expansion relating to mental health and substance use
    prevention and treatment services.
        (c) Priority Health Care Facilities.--In addition to amounts
    otherwise available, there is appropriated to the Director of the
    Indian Health Service for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $1,000,000,000, to remain
    available until September 30, 2031, for projects identified through the
    health care facility priority system established and maintained
    pursuant to subparagraph (A) of paragraph (1) of subsection (c) of
    section 301 of the Indian Health Care Improvement Act (25 U.S.C.
    1631(c)(1)(A)).
        (d) Small Ambulatory.--In addition to amounts otherwise available,
    there is appropriated to the Director of the Indian Health Service for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $40,000,000, to remain available until September 30,
    2031, for small ambulatory construction.
        (e) Urban Indian Organizations.--In addition to amounts otherwise
    available, there is appropriated to the Director of the Indian Health
    Service for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $100,000,000, to remain available until
    September 30, 2031, for, notwithstanding section 509 of the Indian
    Health Care Improvement Act (25 U.S.C. 1659), the renovation,
    construction, expansion, equipping, and improvement of facilities owned
    or leased by an Urban Indian organization (as defined in item (29) of
    section 4 of that Act (25 U.S.C. 1603(29))).
        (f) Epidemiology Centers.--In addition to amounts otherwise
    available, there is appropriated to the Director of the Indian Health
    Service for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $25,000,000, to remain available until
    September 30, 2031, for the epidemiology centers established under
    paragraphs (1) through (2) of subsection (a) of section 214 of the
    Indian Health Care Improvement Act (25 U.S.C. 1621m(a)(1)-(2)).
        (g) Environmental Health and Facilities Support Activities.--In
    addition to amounts otherwise available, there is appropriated to the
    Director of the Indian Health Service for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $113,284,000, to
    remain available until September 30, 2031, for environmental health and
    facilities support activities of the Indian Health Service.
        (h) Distribution; Use of Funds.--Amounts appropriated under this
    section that are distributed to Indian Tribes and Tribal organizations
    for services pursuant to a self-determination contract (as defined in
    subsection (j) of section 4 of the Indian Self-Determination and
    Education Assistance Act (25 U.S.C. 5304(j))) or a self-governance
    compact entered into pursuant to subsection (a) of section 404 of the
    Indian Self-Determination and Education Assistance Act (25 U.S.C.
    5364(a))--
                (1) shall be distributed on a 1-time basis;
                (2) shall not be part of the amount required by subsections
            (a) through (b) of section 106 of the Indian Self-Determination
            and Education Assistance Act (25 U.S.C. 5325(a)-(b)); and
                (3) shall only be used for the purposes identified under
            the applicable subsection.

    SEC. 70107. TRIBAL PUBLIC SAFETY.

        (a) Public Safety and Justice.--In addition to amounts otherwise
    available, there is appropriated to the Assistant Secretary for Indian
    Affairs for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $490,000,000, to remain available until
    September 30, 2031, for public safety and justice programs and
    construction.
        (b) Administration.--In addition to amounts otherwise available,
    there is appropriated to the Assistant Secretary for Indian Affairs for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $10,000,000, to remain available until September 30,
    2031, for the administrative costs of carrying out this section.
        (c) Small and Needy Program.--Amounts made available under this
    section shall be excluded from the calculation of funds received by
    those Tribal governments that participate in the ``Small and Needy''
    program.
        (d) Distribution; Use of Funds.--Amounts made available under this
    section that are distributed to Indian Tribes and Tribal organizations
    for services pursuant to a self-determination contract (as defined in
    subsection (j) of section 4 of the Indian Self-Determination and
    Education Assistance Act (25 U.S.C. 5304(j))) or a self-governance
    compact entered into pursuant to subsection (a) of section 404 of the
    Indian Self-Determination and Education Assistance Act (25 U.S.C.
    5364(a))--
                (1) shall be distributed on a 1-time basis;
                (2) shall not be part of the amount required by subsections
            (a) through (b) of section 106 of the Indian Self-Determination
            and Education Assistance Act (25 U.S.C. 5325(a)-(b)); and
                (3) shall only be used for the purposes identified under
            the applicable subsection.

    SEC. 70108. BUREAU OF INDIAN AFFAIRS AND TRIBAL ROADS.

        (a) Roads.--In addition to amounts otherwise available, there is
    appropriated to the Director of the Bureau of Indian Affairs for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $715,400,000, to remain available until September 30, 2026, for the
    Bureau of Indian Affairs Road System and Tribal transportation
    facilities (as defined in paragraph (31) of subsection (a) of section
    101 of title 23, United States Code)--
                (1) for road maintenance;
                (2) for planning, design, construction, and reconstruction
            activities; and
                (3) to address the deferred road maintenance backlog at the
            Bureau of Indian Affairs.
        (b) Administration.--In addition to amounts otherwise available,
    there is appropriated to the Director of the Bureau of Indian Affairs
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $14,600,000, to remain available until September 30,
    2026, for the administrative costs of carrying out this section.

          Subtitle B--National Oceanic and Atmospheric Administration

    SEC. 70201. INVESTING IN COASTAL COMMUNITIES AND CLIMATE RESILIENCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the National Oceanic and Atmospheric Administration
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $6,000,000,000, to remain available until September 30,
    2026, to provide funding through direct expenditure, contracts, grants,
    cooperative agreements, or technical assistance to coastal states (as
    defined in paragraph (4) of section 304 of the Coastal Zone Management
    Act of 1972 (16 U.S.C. 1453(4))), the District of Columbia, Tribal
    Governments, nonprofit organizations, local governments, and
    institutions of higher education (as defined in subsection (a) of
    section 101 of the Higher Education Act of 1965 (20 U.S.C. 1001(a))),
    for the conservation, restoration, and protection of coastal and marine
    habitats and resources, including fisheries, to enable coastal
    communities to prepare for extreme storms and other changing climate
    conditions, and for projects that support natural resources that
    sustain coastal and marine resource dependent communities, and for
    related administrative expenses. None of the funds provided by this
    section shall be subject to cost-sharing or matching requirements.
        (b) Tribal Government Defined.--In this section, the term ``Tribal
    Government'' means the recognized governing body of any Indian or
    Alaska Native tribe, band, nation, pueblo, village, community,
    component band, or component reservation, individually identified
    (including parenthetically) in the list published most recently as of
    the date of enactment of this subsection pursuant to section 104 of the
    Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131).

    SEC. 70202. PACIFIC SALMON RESTORATION AND CONSERVATION.

        In addition to amounts otherwise available, there is appropriated
    to the National Oceanic and Atmospheric Administration for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $1,000,000,000, to remain available until September 30, 2026, for the
    purposes of supporting the restoration and conservation of Pacific
    salmon and steelhead populations and the habitat of those populations,
    including by improving climate resilience and climate adaptation, and
    for related administrative expenses.

    SEC. 70203. MARINE FISHERIES INFRASTRUCTURE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the National Oceanic and Atmospheric Administration
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $400,000,000, to remain available until September 30,
    2026, for grants to States and Tribal Governments, to repair, replace,
    and upgrade hatchery infrastructure for the production of a fishery (as
    defined in paragraph (13) of section 3 of the Magnuson-Stevens Fishery
    Conservation and Management Act (16 U.S.C. 1802(13))) that is included
    in a fishery management plan or plan amendment approved by the
    Secretary of Commerce under subsection (a) of section 301 of the
    Magnuson-Stevens Fishery Conservation and Management Act (16 U.S.C.
    1851(a)), and for related administrative expenses.
        (b) Tribal Government.--In this section, the term ``Tribal
    Government'' means the recognized governing body of any Indian or
    Alaska Native tribe, band, nation, pueblo, village, community,
    component band, or component reservation, individually identified
    (including parenthetically) in the list published most recently as of
    the date of enactment of this subsection pursuant to section 104 of the
    Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131).

    SEC. 70204. MARINE FISHERIES AND MARINE MAMMAL STOCK ASSESSMENTS,
                  SURVEYS, AND RESEARCH AND MANAGEMENT.

        In addition to amounts otherwise available, there is appropriated
    to the National Oceanic and Atmospheric Administration for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $500,000,000, to remain available until September 30, 2026, for
    purposes of Federal fisheries management, marine fisheries
    conservation, and marine mammal research, including fisheries and
    marine mammal stock assessments, marine fisheries data collection,
    surveys, scientific research, and management, acquisition of electronic
    monitoring equipment for fishery participants, transitional gear
    research, and ecosystem-based assessments in support of marine fish
    species, including fisheries managed under section 303 of the Magnuson-
    Stevens Fishery Conservation and Management Act (16 U.S.C. 1853) and
    subsection (a) of section 117 of the Marine Mammal Protection Act of
    1972 (16 U.S.C. 1386(a)).

    SEC. 70205. FACILITIES OF THE NATIONAL OCEANIC AND ATMOSPHERIC
                  ADMINISTRATION AND NATIONAL MARINE SANCTUARIES.

        (a) National Oceanic and Atmospheric Administration Facilities.--In
    addition to amounts otherwise available, there is appropriated to the
    National Oceanic and Atmospheric Administration for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $300,000,000, to remain available until September 30, 2026, for the
    construction of new facilities (including facilities in need of
    replacement) including piers, marine operations facilities, and
    fisheries laboratories.
        (b) National Marine Sanctuaries Facilities.--In addition to amounts
    otherwise available, there is appropriated to the National Oceanic and
    Atmospheric Administration for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $100,000,000, to remain
    available until September 30, 2026, for the construction of facilities
    to support the National Marine Sanctuary System established under
    subsection (c) of section 301 of the National Marine Sanctuaries Act
    (16 U.S.C. 1431(c)).

    SEC. 70206. NOAA EFFICIENT AND EFFECTIVE REVIEWS.

        In addition to amounts otherwise available, there is appropriated
    to the National Oceanic and Atmospheric Administration for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $20,000,000, to remain available until September 30, 2026, to provide
    for the development of more efficient, accurate, and timely reviews for
    planning, permitting and approval processes through the hiring and
    training of personnel, the development of programmatic documents, the
    procurement of technical or scientific services for reviews, the
    development of environmental data or information systems, stakeholder
    and community engagement, the purchase of new equipment for
    environmental analysis, and the development of geographic information
    systems and other analysis tools, techniques, and guidance to improve
    agency transparency, accountability, and public engagement.

    SEC. 70207. SEAFOOD IMPORT MONITORING PROGRAM.

        In addition to amounts otherwise available, there is appropriated
    to the National Oceanic and Atmospheric Administration for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $2,000,000, to remain available until September 30, 2026, to implement
    the seafood import monitoring program of the National Oceanic and
    Atmospheric Administration.

              Subtitle C--United States Fish and Wildlife Service

    SEC. 70301. ENDANGERED SPECIES ACT RECOVERY PLANS.

        In addition to amounts otherwise available, there is appropriated
    to the United States Fish and Wildlife Service for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $180,000,000, to remain available until expended, for the purposes of
    developing and implementing recovery plans under paragraphs (1), (3),
    and (4) of subsection (f) of section 4 of the Endangered Species Act of
    1973 (16 U.S.C. 1533(f)).

    SEC. 70302. ISLAND PLANT CONSERVATION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the United States Fish and Wildlife Service for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $4,850,000, to remain available until expended, to make
    direct expenditures, award grants, and enter into contracts and
    cooperative agreements for the purposes of conserving endangered
    species and threatened species of plants in the Hawaiian Islands and
    the Pacific Island Territories of the United States under paragraphs
    (1), (3), and (4) of subsection (f) of section 4 of the Endangered
    Species Act of 1973 (16 U.S.C. 1533(f)).
        (b) Administrative Expenses.--In addition to amounts otherwise
    available, there is appropriated to the United States Fish and Wildlife
    Service for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $150,000, to remain available until September
    30, 2030, for necessary administrative expenses associated with
    carrying out this section.

    SEC. 70303. POLLINATOR CONSERVATION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the United States Fish and Wildlife Service for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $4,850,000, to remain available until expended, to make
    direct expenditures, award grants, and enter into contracts and
    cooperative agreements for the purposes of conserving endangered
    species and threatened species of pollinators in the United States
    under paragraphs (1), (3), and (4) of subsection (f) of section 4 of
    the Endangered Species Act of 1973 (16 U.S.C. 1533(f)).
        (b) Administrative Expenses.--In addition to amounts otherwise
    available, there is appropriated to the United States Fish and Wildlife
    Service for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $150,000, to remain available until September
    30, 2030, for necessary administrative expenses associated with
    carrying out this section.

    SEC. 70304. MUSSEL CONSERVATION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the United States Fish and Wildlife Service for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $4,850,000, to remain available until expended, to make
    direct expenditures, award grants, and enter into contracts and
    cooperative agreements for the purposes of conserving endangered
    species and threatened species of freshwater mussels in the United
    States under paragraphs (1), (3), and (4) of subsection (f) of section
    4 of the Endangered Species Act of 1973 (16 U.S.C. 1533(f)).
        (b) Administrative Expenses.--In addition to amounts otherwise
    available, there is appropriated to the United States Fish and Wildlife
    Service for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $150,000, to remain available until September
    30, 2030, for necessary administrative expenses associated with
    carrying out this section.

    SEC. 70305. DESERT FISH CONSERVATION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the United States Fish and Wildlife Service for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $4,850,000, to remain available until expended, to make
    direct expenditures, award grants, and enter into contracts and
    cooperative agreements for the purposes of conserving endangered
    species and threatened species of desert fish in the United States
    under paragraphs (1), (3), and (4) of subsection (f) of section 4 of
    the Endangered Species Act of 1973 (16 U.S.C. 1533(f)).
        (b) Administrative Expenses.--In addition to amounts otherwise
    available, there is appropriated to the United States Fish and Wildlife
    Service for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $150,000, to remain available until September
    30, 2030, for necessary administrative expenses associated with
    carrying out this section.

    SEC. 70306. FUNDING FOR THE UNITED STATES FISH AND WILDLIFE SERVICE TO
                  ADDRESS CLIMATE-INDUCED WEATHER EVENTS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the United States Fish and Wildlife Service for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $242,500,000, to remain available until September 30,
    2026, to make direct expenditures, award grants, and enter into
    contracts and cooperative agreements for the purposes of rebuilding and
    restoring units of the National Wildlife Refuge System and State
    wildlife management areas, including by--
                (1) addressing the threat of invasive species;
                (2) increasing the resiliency and capacity of habitats and
            infrastructure to withstand climate-induced weather events; and
                (3) reducing the amount of damage caused by climate-induced
            weather events.
        (b) Administrative Costs.--In addition to amounts otherwise
    available, there is appropriated to the United States Fish and Wildlife
    Service for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $7,500,000, to remain available until September
    30, 2026, for necessary administrative expenses associated with
    carrying out this section.

    SEC. 70307. WILDLIFE CORRIDOR CONSERVATION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the United States Fish and Wildlife Service for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $9,700,000, to remain available until expended, to carry
    out, through direct expenditures, contracts, grants, and cooperative
    agreements, activities necessary for--
                (1) mapping wildlife corridors;
                (2) the conservation and restoration of wildlife corridors;
            and
                (3) addressing the conservation and restoration of wildlife
            corridors--
                        (A) on land included in the National Wildlife
                    Refuge System; and
                        (B) on private land through--
                                (i) the Partners for Fish and Wildlife
                            Program of the United States Fish and Wildlife
                            Service; and
                                (ii) the Coastal Program of the United
                            States Fish and Wildlife Service.
        (b) Administrative Costs.--In addition to amounts otherwise
    available, there is appropriated to the United States Fish and Wildlife
    Service for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $300,000, to remain available until September
    30, 2030, for necessary administrative expenses associated with
    carrying out this section.

    SEC. 70308. GRASSLAND RESTORATION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the United States Fish and Wildlife Service for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $38,800,000, to remain available until expended to make
    direct expenditures, award grants, and enter into contracts and
    cooperative agreements for carrying out the protection and restoration
    of grassland habitats.
        (b) Administrative Costs.--In addition to amounts otherwise
    available, there is appropriated to the United States Fish and Wildlife
    Service for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $1,200,000, to remain available until September
    30, 2030, for necessary administrative expenses associated with
    carrying out this section.

         Subtitle D--Water Resources Research and Technology Institutes

    SEC. 70401. WATER RESOURCES RESEARCH AND TECHNOLOGY INSTITUTES.

        In addition to amounts otherwise available, there is appropriated
    to the United States Geological Survey for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $50,000,000, to
    remain available until September 30, 2031, for grants and other
    financial assistance to water resources research and technology
    institutes, centers, and equivalent agencies.

                  Subtitle E--Council on Environmental Quality

    SEC. 70501. ENVIRONMENTAL AND CLIMATE DATA COLLECTION.

        In addition to amounts otherwise available, there is appropriated
    to the Chair of the Council on Environmental Quality for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $65,000,000, to remain available until September 30, 2026--
                (1) to support data collection efforts relating to--
                        (A) disproportionate negative environmental harms
                    and climate impacts; and
                        (B) cumulative impacts of pollution and temperature
                    rise;
                (2) to establish, expand, and maintain efforts to track
            disproportionate burdens and cumulative impacts, including
            academic and workforce support for analytics and informatics
            infrastructure and data collection systems; and
                (3) to support efforts to ensure that any mapping or
            screening tool is accessible to community-based organizations
            and community members.

    SEC. 70502. COUNCIL ON ENVIRONMENTAL QUALITY EFFICIENT AND EFFECTIVE
                  ENVIRONMENTAL REVIEWS.

        In addition to amounts otherwise available, there is appropriated
    to the Chair of the Council on Environmental Quality for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $15,000,000, to remain available until September 30, 2026, to carry out
    the Council on Environmental Quality's functions and for the purposes
    of training personnel, developing programmatic environmental documents,
    and developing tools, guidance, and techniques to improve stakeholder
    and community engagement.

     Subtitle F--Department of the Interior Efficient and Effective Reviews

    SEC. 70601. DEPARTMENT OF THE INTERIOR EFFICIENT AND EFFECTIVE REVIEWS.

        In addition to amounts otherwise available, there is appropriated
    to the Department of the Interior for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $100,000,000, to
    remain available until September 30, 2026, to provide for the
    development of more efficient, accurate, and timely reviews for
    planning, permitting, and approval processes for the National Park
    Service, the Bureau of Land Management, the Bureau of Ocean Energy
    Management, the Bureau of Reclamation, the Bureau of Safety and
    Environmental Enforcement, and the Office of Surface Mining Reclamation
    and Enforcement through the hiring and training of personnel, the
    development of programmatic documents, the procurement of technical or
    scientific services for reviews, the development of environmental data
    or information systems, stakeholder and community engagement, the
    purchase of new equipment for environmental analysis, and the
    development of geographic information systems and other analysis tools,
    techniques, and guidance to improve agency transparency,
    accountability, and public engagement.

                            Subtitle G--Public Lands

    SEC. 70701. NATIONAL PARKS AND PUBLIC LANDS CONSERVATION AND
                  RESILIENCE.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of the Interior for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $1,250,000,000, to remain
    available until September 30, 2031, to carry out projects for the
    conservation, protection, and resiliency of lands and resources
    administered by the National Park Service and Bureau of Land
    Management. None of the funds provided under this section shall be
    subject to cost-share or matching requirements.

    SEC. 70702. NATIONAL PARKS AND PUBLIC LANDS CONSERVATION AND ECOSYSTEM
                  RESTORATION.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of the Interior for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $750,000,000, to remain
    available until September 30, 2031, to carry out conservation,
    ecosystem and habitat restoration projects on lands administered by the
    National Park Service and Bureau of Land Management. None of the funds
    provided under this section shall be subject to cost-share or matching
    requirements.

    SEC. 70703. LANDS PROJECTS.

        (a) Definitions.--With regard to this section:
                (1) Appropriate conservation projects.--The term
            ``appropriate conservation projects'' means any project for the
            conservation, restoration, construction, or rehabilitation of
            natural, cultural, historic, archaeological, recreational, or
            scenic resources on public lands administered by the National
            Park Service or Bureau of Land Management.
                (2) Resiliency or restoration projects.--The term
            ``restoration or resiliency projects'' means any project funded
            under sections 70701 and 70702.
        (b) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of the Interior for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $500,000,000, to remain available until September 30, 2031, to provide
    funding, including all expenses necessary to provide funding, through
    direct expenditure, grants, contracts, or cooperative agreements, to
    perform appropriate conservation projects or resiliency or restoration
    projects, including all expenses necessary to carry out such projects,
    on public lands administered by the National Park Service and Bureau of
    Land Management. None of the funds provided under this section shall be
    subject to cost-share or matching requirements.

    SEC. 70704. WILDFIRE MANAGEMENT.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of the Interior for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $500,000,000, to remain
    available until September 30, 2031, for wildland fire management by the
    Bureau of Land Management or National Park Service, including
    improvement, relocation, renovation, or construction of firefighting
    facilities; reduction of wildfire hazards to communities through fuels
    projects within the wildland-urban interface; burned area
    rehabilitation; rural fire assistance; for salaries and expenses for
    wildland firefighters; wildfire-related information technology and
    geospatial analysis; deployment of remote sensing technologies;
    wildfire science and research, including fireshed mapping; and, through
    the Office of Aviation Services, purchase, lease or contract of fixed-
    wing aircraft, and the assessment and deployment of technologies to
    limit disruptions to firefighting operations at night, in a degraded
    visual environment, and by unauthorized unmanned aircraft system,
    including the feasibility of optionally-piloted rotor-wing aircraft and
    containerized retardant-delivery systems.

    SEC. 70705. NATIONAL PARK SERVICE DEFERRED MAINTENANCE AND DEPARTMENT
                  OF THE INTERIOR HOUSING.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of the Interior for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $400,000,000, to remain
    available until September 30, 2026, for carrying out priority deferred
    maintenance projects, which may include resolving directly-related
    infrastructure deficiencies, including through direct expenditures or
    transfer authority, within the boundaries of the National Park System
    and to provide housing, including expenses necessary to provide
    housing, for--
                (1) field employees of the National Park Service pursuant
            to subchapter III of chapter 1013 of title 54, United States
            Code;
                (2) field employees of the Bureau of Land Management in a
            manner similar to the provision of housing under paragraph (1);
            and
                (3) participants in corps programs performing appropriate
            conservation projects or resiliency and restoration projects
            under grants, contracts, or cooperative agreements with the
            National Park Service or the Bureau of Land Management in a
            manner similar to the provision of housing under paragraph (1).

    SEC. 70706. URBAN PARKS.

        In addition to amounts otherwise available, there is appropriated
    to the Director of the National Park Service for fiscal year 2022, out
    of any money in the Treasury not otherwise appropriated, $100,000,000,
    to remain available until September 30, 2026, to carry out direct,
    competitive grants to localities for acquisition of land or interests
    in land, or for development of recreation facilities to create or
    significantly enhance access to parks or outdoor recreation in urban
    areas, subject to the conditions that no property acquired or developed
    with funding under this section shall be converted to uses other than
    public outdoor recreation without the approval of the Secretary. Such
    approval shall require assurances as the Secretary considers necessary
    to ensure the substitution of other recreational properties of
    equivalent or greater fair market value and of equivalent usefulness
    and accessibility.

    SEC. 70707. HISTORIC PRESERVATION.

        In addition to amounts otherwise available, there is appropriated
    to the Director of the National Park Service for fiscal year 2022, out
    of any money in the Treasury not otherwise appropriated, $25,000,000,
    to remain available until September 30, 2026, to provide funding
    through direct expenditure, contracts, grants, cooperative agreements,
    or technical assistance to States, Indian Tribes, the District of
    Columbia, and Territories to carry out preservation or historic
    preservation as defined by section 300315 of title 54, United States
    Code.

    SEC. 70708. NATIONAL HERITAGE AREAS.

        In addition to amounts otherwise available, there is appropriated
    to the Director of the National Park Service for fiscal year 2022, out
    of any money in the Treasury not otherwise appropriated, $50,000,000,
    to remain available until September 30, 2026, to carry out funding for
    National Heritage Area Partnerships, including funding in fiscal year
    2022 for any national heritage area, national heritage corridor,
    cultural heritage corridor, national heritage partnership, national
    heritage canalway, national heritage route, and battlefields national
    historic district authorized to receive Federal funds as of September
    1, 2021.

    SEC. 70709. WITHDRAWALS.

         The Secretary of the Interior shall, on or before June 30, 2024,
    withdraw, permanently or for a set term and subject to valid existing
    rights, lands or interest in lands administered by the Bureau of Land
    Management from entry, appropriation, disposal, location, leasing,
    permitting, and patent. Withdrawals made under this section shall
    result in an aggregate reduction of receipts payable to the Treasury
    between the date of the enactment of this section and the end of fiscal
    year 2031 of $10,000,000.

    SEC. 70710. NATIONAL PARK SERVICE EMPLOYEES.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of the Interior for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $500,000,000, to remain
    available through September 30, 2030, to hire employees in units of the
    National Park System.

                 Subtitle H--Drought Response and Preparedness

    SEC. 70801. BUREAU OF RECLAMATION DOMESTIC WATER SUPPLY PROJECTS.

        (a) Funding for Domestic Water Supply Projects.--In addition to
    amounts otherwise available, there is appropriated to the Commissioner
    of the Bureau of Reclamation for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $550,000,000, to remain
    available until expended, for grants, contracts, or financial
    assistance agreements for disadvantaged communities (identified
    according to criteria adopted by the Commissioner) in a manner as
    determined by the Commissioner for up to 100 percent of the cost of the
    planning, design, or construction of water projects the primary purpose
    of which is to provide domestic water supplies to communities or
    households that do not have reliable access to domestic water supplies
    in a State or territory described in the first section of the Act of
    June 17, 1902 (43 U.S.C. 391; 32 Stat. 388, chapter 1093).
        (b) Additional Funding.--In addition to amounts otherwise
    available, there is appropriated to the Commissioner of the Bureau of
    Reclamation for fiscal year 2032 and each fiscal year thereafter, out
    of any money in the Treasury not otherwise appropriated, $50,000,000,
    to remain available until expended, for grants, contracts, or financial
    assistance agreements for disadvantaged communities (identified
    according to criteria adopted by the Commissioner) in a manner as
    determined by the Commissioner for up to 100 percent of the cost of the
    planning, design, or construction of water projects the primary purpose
    of which is to provide domestic water supplies to communities or
    households that do not have reliable access to domestic water supplies
    in a United States territory or a Western State (as described in item
    (6) of section 3002 of the Western Water Policy Review Act of 1992).

    SEC. 70802. LARGE SCALE WATER REUSE.

        (a) Definitions.--In this section:
                (1) Eligible entity.--The term ``eligible entity'' means--
                        (A) a State, Indian Tribe, municipality, irrigation
                    district, water district, wastewater district, or other
                    organization with water or power delivery authority;
                        (B) a State, regional, or local authority, the
                    members of which include 1 or more organizations with
                    water or power delivery authority; or
                        (C) an agency established under State law for the
                    joint exercise of powers or a combination of entities
                    described in subparagraphs (A) and (B).
                (2) Reclamation state.--The term ``Reclamation State''
            means a State or territory described in the first section of
            the Act of June 17, 1902 (32 Stat. 388, chapter 1093; 43 U.S.C.
            391).
        (b) In General.--In addition to amounts otherwise available, there
    is appropriated to the Bureau of Reclamation for fiscal year 2022, out
    of any money in the Treasury not otherwise appropriated, $100,000,000,
    to remain available until September 30, 2031, to provide
    nonreimbursable grants on a competitive basis to eligible entities that
    shall not exceed 25 percent of the total cost of an eligible project
    unless the project advances at least a proportionate share of
    authorized nonreimbursable benefits (including benefits provided
    through measurable reductions in water diversions from a river basin
    that is associated with or affected by, or located within the same
    river basin as a Federal reclamation project) up to a maximum 75
    percent of the total costs of an eligible project, to carry out the
    planning, design, and construction of projects to reclaim and reuse
    municipal, industrial, domestic, or agricultural wastewater or impaired
    ground or surface waters that have a total estimated cost of more than
    $500,000,000 and that provide benefits to drought stricken regions
    within the Reclamation States for the purposes of--
                (1) helping to advance water management plans across a
            multi-state area, such as drought contingency plans in the
            Colorado River Basin; and
                (2) providing multiple benefits, including water supply
            reliability benefits for drought-stricken States, Indian
            Tribes, and communities, and benefits from measurable
            reductions in water diversions.
    The Bureau of Reclamation shall not impose a total dollar cap on
    Federal contributions that applies to all individual projects funded
    under this section. An eligible project shall not be considered
    ineligible for assistance under this section because the project has
    received assistance authorized under title XVI of Public Law 102-575 or
    section 4009 of Public Law 114-322. The Bureau of Reclamation shall
    consider the planning, design, and construction of an eligible
    project's conveyance system to be eligible for grant funding under this
    section.

    SEC. 70803. ADDRESSING REDUCED WATER AVAILABILITY FOR INLAND WATER
                  BODIES.

        In addition to amounts otherwise available, there is appropriated
    to the Bureau of Reclamation for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $100,000,000, to remain
    available until September 30, 2031, to provide grants and enter into
    contracts and cooperative agreements to carry out projects to mitigate
    the impact of reduced water inflows into inland water bodies associated
    with, affected by, or located within the same river basin as a Bureau
    of Reclamation water project, to cover up to 50 percent of the total
    cost of the project, in partnership with a State, Indian Tribe,
    municipality, irrigation district, water district, wastewater district,
    nonprofit organization, institution of higher learning, or an agency
    established under State law for the joint exercise of powers.

    SEC. 70804. CANAL REPAIR AND IMPROVEMENT PROJECTS.

        (a) Conveyance Repairs.--In addition to amounts otherwise
    available, there is appropriated to the Bureau of Reclamation for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $25,000,000, to remain available until September 30,
    2031, to provide nonreimbursable grants in a manner as determined by
    the Secretary of the Interior (in this section referred to as the
    ``Secretary'') on a competitive basis to eligible entities that in
    aggregate shall not exceed 33 percent of the total cost of an eligible
    project to carry out the planning, design, and construction of projects
    to make major, non-recurring maintenance repairs to water conveyance
    facilities that do not enlarge the carrying capacity of a conveyance
    facility beyond the capacity as previously constructed for conveyance
    facilities in need of emergency capacity restoration due to subsidence
    and experiencing exceptional drought for the purposes of increasing
    drought resiliency, primarily through groundwater recharge.
        (b) Solar Canal Integration.--In addition to amounts otherwise
    available, there is appropriated to the Bureau of Reclamation for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $25,000,000, to remain available until September 30,
    2031, for the design, study, and implementation of projects (including
    pilot and demonstration projects) to cover conveyance facilities
    receiving grants under subsection (a) with solar panels to generate
    renewable energy in a manner as determined by the Secretary or for
    other solar projects associated with Bureau of Reclamation projects
    that increase water efficiency and assist in implementation of clean
    energy goals.

                          Subtitle I--Insular Affairs

    SEC. 70901. INSULAR AFFAIRS CRITICAL INFRASTRUCTURE FUNDING.

        In addition to amounts otherwise available, there is appropriated
    to the Department of the Interior Office of Insular Affairs for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $1,000,000,000, to remain available until September 30, 2026, for
    critical infrastructure in the territories.

    SEC. 70902. OFFICE OF INSULAR AFFAIRS CLIMATE CHANGE TECHNICAL
                  ASSISTANCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Department of the Interior Office of Insular
    Affairs for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $29,100,000, to remain available until
    September 30, 2026, to provide technical assistance for climate change
    planning, mitigation, adaptation, and resilience to United States
    Insular Areas under the Office of Insular Affairs.
        (b) Administrative Expenses.--In addition to amounts otherwise
    available, there is appropriated to the Department of the Interior
    Office of Insular Affairs for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $900,000, to remain available
    until September 30, 2026, for necessary administrative expenses
    associated with carrying out this section.

    SEC. 70903. DEFINITIONS.

        For the purposes of this subtitle:
                (1) Territories.--The term ``territories'' means American
            Samoa, the Commonwealth of the Northern Mariana Islands, Guam,
            and the Virgin Islands of the United States.
                (2) United states insular areas.--The term ``United States
            Insular Areas'' means American Samoa, the Commonwealth of the
            Northern Mariana Islands, Guam, Puerto Rico, or the Virgin
            Islands of the United States.

                           Subtitle J--Offshore Wind

    SEC. 71001. RENEWABLE ENERGY LEASING ON THE OUTER CONTINENTAL SHELF.

        The Secretary of the Interior shall grant leases, easements, and
    rights-of-way, to produce or support production, transportation, or
    transmission of electricity from renewable energy facilities on the
    Outer Continental Shelf in the areas identified on the map entitled
    ``Outer Continental Shelf Lower 48 States Planning Areas'' and dated
    October 18, 2021, as the Mid Atlantic Planning Area, the South Atlantic
    Planning Area, the Straits of Florida Planning Area, and the Eastern
    Gulf of Mexico Planning Area.

    SEC. 71002. OFFSHORE WIND FOR THE TERRITORIES.

        The Secretary of the Interior shall grant leases, easements, and
    rights-of-way to produce or support production, transportation, or
    transmission of electricity from renewable energy facilities in
    submerged lands seaward from the coastline of Puerto Rico, Guam,
    American Samoa, the Virgin Islands of the United States, and the
    Commonwealth of the Northern Mariana Islands and of which the subsoil
    and seabed appertain to the United States and are subject to its
    jurisdiction and control. The Secretary of the Interior shall conduct
    wind lease sales in said submerged lands if the Secretary of the
    Interior has determined that a wind lease sale is feasible and issued a
    call for information and nominations, determined there is sufficient
    interest in leasing the area, and consulted with the Governor of the
    territory regarding the suitability of the area for wind energy
    development.

                   Subtitle K--Preventing Damage From Mining

    SEC. 71101. FUNDING TO PREVENT DAMAGE FROM MINING.

        In addition to amounts otherwise available, there is appropriated
    to the Bureau of Land Management for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $3,000,000, to remain
    available until September 30, 2031, to revise rules and regulations to
    prevent undue degradation of public lands due to hardrock mining
    activities.

                  Subtitle L--Arctic National Wildlife Refuge

    SEC. 71201. REPEAL OF THE ARCTIC NATIONAL WILDLIFE REFUGE OIL AND GAS
                  PROGRAM.

        Section 20001 of Public Law 115-97 is repealed and any leases
    issued pursuant to section 20001 of Public Law 115-97 are hereby
    cancelled and all payments related to the leases shall be returned to
    the lessee(s) within 30 days of enactment of this section.

            Subtitle M--Outer Continental Shelf Oil and Gas Leasing

    SEC. 71301. PROTECTION OF THE EASTERN GULF, ATLANTIC, AND PACIFIC
                  COASTS.

        The Secretary of the Interior may not issue a lease or any other
    authorization for the exploration, development, or production of oil or
    natural gas in any of the planning areas on the Outer Continental Shelf
    in the Pacific Region Planning Areas, in the Atlantic Region Planning
    Areas, or in the Eastern Gulf of Mexico Planning Area identified on the
    map entitled ``Outer Continental Shelf Lower 48 States Planning Areas''
    and dated October 18, 2021.

                       Subtitle N--Fossil Fuel Resources

    SEC. 71401. ONSHORE FOSSIL FUEL ROYALTY RATES.

        All new onshore oil and gas leases issued by the Secretary of the
    Interior shall be conditioned upon the payment of a royalty at a rate
    of 18.75 percent in amount or value of the production from the lease.
    Before a terminated or cancelled oil or gas lease may be reinstated by
    the Secretary of the Interior, back royalties must be paid, and future
    royalties shall be at a rate of 25 percent in amount or value of the
    production from the lease.

    SEC. 71402. OFFSHORE OIL AND GAS ROYALTY RATE.

        All new offshore oil and gas leases on submerged lands of the outer
    Continental Shelf granted by the Secretary of the Interior shall be
    conditioned upon the payment of a royalty at a rate of not less than 14
    percent in amount or value of the production from the lease.

    SEC. 71403. OIL AND GAS MINIMUM BID.

        The onshore minimum acceptable bid charged by the Secretary of the
    Interior shall be $10 per acre on Federal lands in the contiguous
    United States authorized to be leased by the Secretary for production
    of oil and gas. The Secretary of the Interior shall by regulation, at
    least once every 4 years, adjust the dollar amount to reflect the
    change in inflation.

    SEC. 71404. DEFERRED COAL BONUS PAYMENTS.

        The Secretary of the Interior may not offer Federal coal leases
    under a system of deferred bonus payment.

    SEC. 71405. FOSSIL FUEL RENTAL RATES.

        The Secretary of the Interior shall require all onshore oil and gas
    leases in the contiguous United States to be conditioned upon payment
    by the lessee of a rental of $3 per acre per year during the 2-year
    period beginning on the date the lease begins for new leases, and after
    the end of such two-year period $5 per acre per year. The Secretary of
    the Interior shall by regulation, at least once every 4 years, adjust
    the dollar amounts to reflect the change in inflation. A terminated
    onshore oil and gas lease may not be reinstated without the payment of
    back rentals and a requirement that future rentals be at a rate of $20
    per acre per year.

    SEC. 71406. FOSSIL FUEL LEASE TERM LENGTH.

        (a) A new coal lease issued by the Secretary of the Interior shall
    be for a term of ten years. Any lease which is not producing in
    commercial quantities at the end of 5 years shall be terminated. The
    aggregate number of years during the period of any lease for which
    advance royalties may be accepted in lieu of the condition of continued
    operation shall not exceed 10 years.
        (b) Leases for exploration for and development of oil or gas in the
    contiguous United States issued by the Secretary of the Interior shall
    be for a primary term of 5 years.

    SEC. 71407. EXPRESSION OF INTEREST FEE.

        (a) In General.--The Secretary of the Interior shall charge any
    person who submits an expression of interest in leasing land in the
    contiguous United States available for disposition for exploration and
    development of oil or gas a fee in an amount determined by the
    Secretary of the Interior under subsection (b).
        (b) Amount.--The fee authorized under subsection (a) shall be
    established by the Secretary of the Interior in an amount that is
    determined by the Secretary of the Interior to be appropriate to cover
    the aggregate cost of processing an expression of interest under this
    section, but not less than $15 per acre and not more than $50 per acre
    of the area covered by the applicable expression of interest.
        (c) Adjustment of Fee.--The Secretary of the Interior shall, by
    regulation at least every 4 years, establish a higher expression of
    interest fee to reflect the change in inflation.

    SEC. 71408. ELIMINATION OF NONCOMPETITIVE LEASING.

        The Secretary of the Interior may not issue an oil or gas lease
    noncompetitively. Land made available by the Secretary of the Interior
    for oil and gas leasing for which no bid is accepted or received, or
    the land for which a lease terminates, expires, is cancelled, or is
    relinquished, may only be made available by the Secretary of the
    Interior for a new round of sealed, competitive bidding.

    SEC. 71409. OIL AND GAS BONDING REQUIREMENTS.

        Not later than 18 months after the date of enactment of this
    subtitle, the Secretary of the Interior shall publish a final rule in
    the Federal Register requiring that an adequate bond, surety, or other
    financial arrangement be provided by an oil or gas lessee prior to the
    commencement of surface-disturbing activities on an onshore oil and gas
    lease issued by the Secretary to ensure the complete and timely
    restoration and reclamation of any land, water, range, or other
    environmental resources adversely affected by lease activities or
    operations after the abandonment or cessation of oil and gas operations
    on the lease. The Secretary of the Interior shall find that a bond,
    surety or other financial arrangement required by rule or regulation is
    inadequate if it is for less than the complete and timely reclamation
    of the least tract, the restoration of any lands or surface waters
    adversely affected by lease operations, and, in the case of an idled
    well, the total plugging and reclamation costs for each idled well
    controlled by the same operator.

    SEC. 71410. PER-ACRE LEASE FEES.

        (a) Oil and Gas Lease Fees.--The Secretary of the Interior shall
    charge onshore and offshore oil and gas leaseholders the following
    annual, non-refundable fees:
                (1) Conservation of resources fee.--There is established a
            Conservation of Resources Fee of $4 per acre per year on new
            producing Federal onshore and offshore oil and gas leases.
                (2) Speculative leasing fee.--There is established a
            Speculative Leasing Fee of $6 per acre per year on new
            nonproducing Federal onshore and offshore oil and gas leases.
        (b) Deposit.--All funds collected pursuant to subsection (a) shall
    be deposited into the United States Treasury General Fund.
        (c) Adjustment for Inflation.--The Secretary of the Interior shall,
    by regulation at least once every four years, adjust each fee created
    by subsection (a) to reflect any increase in inflation.

    SEC. 71411. OFFSHORE OIL AND GAS INSPECTION FEES.

        (a) In General.--
                (1) Establishment.--The Secretary of the Interior shall
            collect inspection fees from the operators of oil and gas
            facilities on the outer continental shelf subject to any
            environmental or safety regulation to prevent or ameliorate
            blowouts, fires, spills, spillages, or major accidents--
                        (A) at an aggregate level to offset the annual
                    expenses of such inspections; and
                        (B) using a schedule that reflect the differences
                    in complexity among the classes of facilities to be
                    inspected.
                (2) Adjustment for inflation.--For each fiscal year
            beginning after fiscal year 2022, the Secretary of the Interior
            shall adjust the amount of the fees collected under this
            section for inflation.
                (3) Fees for fiscal year 2022.--
                        (A) Annual fees.--For fiscal year 2022, the
                    Secretary of the Interior shall collect annual fees
                    from the operator of facilities that are above the
                    waterline, excluding drilling rigs, and are in place at
                    the start of the fiscal year in the following amounts:
                                (i) $11,725 for facilities with no wells,
                            but with processing equipment or gathering
                            lines.
                                (ii) $18,984 for facilities with 1 to 10
                            wells, with any combination of active or
                            inactive wells.
                                (iii) $35,176 for facilities with more than
                            10 wells, with any combination of active or
                            inactive wells.
                        (B) Fees for drilling rigs.--For fiscal year 2022,
                    the Secretary of the Interior shall collect fees for
                    each inspection from the operators of drilling rigs in
                    the following amounts:
                                (i) $34,059 per inspection for rigs
                            operating in water depths of 500 feet or more.
                                (ii) $18,649 per inspection for rigs
                            operating in water depths of less than 500
                            feet.
                        (C) Fees for non-rig units.--For fiscal year 2022,
                    the Secretary of the Interior shall collect fees for
                    each inspection from the operators of well operations
                    conducted via non-rig units in the following amounts:
                                (i) $13,260 per inspection for non-rig
                            units operating in water depths of 2,500 feet
                            or more.
                                (ii) $11,530 per inspection for non-rig
                            units operating in water depths between 500 and
                            2,499 feet.
                                (iii) $4,470 per inspection for non-rig
                            units operating in water depths of less than
                            500 feet.
        (b) Disposition.--Amounts collected as fees under subsection (a)
    shall be deposited into the general fund of the Treasury.
        (c) Billing.--
                (1) Annual fees.--The Secretary of the Interior shall bill
            designated operators under subsection (a)(3)(A) annually, with
            payment required not later than 30 days after such billing.
                (2) Fees for drilling rigs.--The Secretary of the Interior
            shall bill designated operators under subsection (a)(3)(B) not
            later than 30 days after the end of the month in which the
            inspection occurred, with payment required not later than 30
            days after such billing.

    SEC. 71412. ONSHORE OIL AND GAS INSPECTION FEES.

        (a) In General.--The designated operator under each oil and gas
    lease on Federal land or each unit and communitization agreement that
    includes one or more such Federal leases that is subject to inspection
    and that is in force at the start of the fiscal year 2021, shall pay a
    nonrefundable annual inspection fee in an amount that, except as
    provided in subsection (b), is established by the Secretary of the
    Interior by regulation and is sufficient to recover the full costs
    incurred by the United States for inspection and enforcement with
    respect to such leases.
        (b) Amount.--Until the effective date of regulations under
    subsection (a)--
                (1) the amount of the fee for all States shall be $1,000
            for each lease, unit, or communitization agreement; and
                (2) the Secretary of the Interior may increase the fees
            based upon the actual costs incurred for inspections.
        (c) Assessment for Fiscal Year 2022.--For fiscal year 2022, the
    Secretary of the Interior shall assess the fee described under this
    section at $1,000 for each lease, unit, or communitization agreement,
    and shall provide notice of such assessment to each designated operator
    who is liable for such fee, by not later than 60 days after the date of
    enactment of this section.

    SEC. 71413. SEVERANCE FEES.

        The Secretary of the Interior shall collect annual, non-refundable
    fees on fossil fuels produced from new leases on Federal lands and the
    Outer Continental Shelf and deposit the funds into the United States
    Treasury General Fund. Such fees shall be--
                (1) $0.50 per barrel of oil equivalent on oil and natural
            gas produced from Federal lands and the Outer Continental
            Shelf; and
                (2) $2 per metric ton of coal produced from Federal lands.

    SEC. 71414. IDLED WELL FEES.

        (a) In General.--The Secretary of the Interior shall, not later
    than 180 days after the date of enactment of this section, issue
    regulations to require each operator of an idled well on Federal land
    and the Outer Continental Shelf to pay an annual, nonrefundable fee for
    each such idled well in accordance with this subsection.
        (b) Amounts.--Except as provided in subsection (d), the amount of
    the fee shall be as follows:
                (1) $500 for each well that has been considered an idled
            well for at least 1 year, but not more than 5 years.
                (2) $1,500 for each well that has been considered an idled
            well for at least 5 years, but not more than 10 years.
                (3) $3,500 for each well that has been considered an idled
            well for at least 10 years, but not more than 15 years.
                (4) $7,500 for each well that has been considered an idled
            well for at least 15 years.
        (c) Due Date.--An owner of an idled well that is required to pay a
    fee under this section shall submit to the Secretary of the Interior
    such fee by not later than October 1 of each year.
        (d) Adjustment for Inflation.--The Secretary of the Interior shall,
    by regulation not less than once every 4 years, adjust each fee under
    this section to account for inflation.
        (e) Deposit.--All funds collected pursuant to subsection (a) shall
    be deposited into the United States Treasury General Fund.
        (f) Idled Well Definition.--For the purposes of this section, the
    term ``idled well'' means a well that has been non-operational for at
    least two consecutive years and for which there is no anticipated
    beneficial future use.

    SEC. 71415. ANNUAL PIPELINE OWNERS FEE.

        (a) In General.--Not later than 180 days after the date of
    enactment of this section, the Bureau of Safety and Environmental
    Enforcement shall issue regulations to assess an annual fee on owners
    of existing and new offshore oil and gas pipelines defined as ``DOI
    pipelines'' under 30 C.F.R. 250.1001. No portion of such fee that is
    passed on to a lessee may be deducted as part of a lessee's
    transportation allowance when calculating royalties due to the United
    States.
        (b) Amounts.--Fees established under this paragraph shall be--
                (1) $10,000 per mile for pipelines in water with a depth of
            500 feet or greater; and
                (2) $1,000 per mile for pipelines in water depth of under
            500 feet.

    SEC. 71416. ROYALTIES ON ALL EXTRACTED METHANE.

        (a) In General.--Except as provided in subsection (b), royalties
    paid for gas produced from Federal lands and on the Outer Continental
    Shelf shall be assessed on all gas produced, including--
                (1) gas used or consumed within the area of the lease tract
            for the benefit of the lease; and
                (2) all gas that is consumed or lost by venting, flaring,
            or fugitive releases through any equipment during upstream
            operations.
        (b) Exception.--Subsection (a) shall not apply with respect to gas
    vented or flared for not longer than 48 hours in an acute emergency
    situation that poses a danger to human health.

    SEC. 71417. ELIMINATION OF ROYALTY RELIEF.

        (a) Limitation on Authority.--The Secretary of the Interior may not
    reduce, eliminate, or suspend royalties or net profit share for any oil
    and gas leases on the Outer Continental Shelf. Royalty relief may not
    be permitted on any future oil and gas leases on the Outer Continental
    Shelf.
        (b) Repeal.--Section 39 of the Mineral Leasing Act (30 U.S.C. 209)
    is repealed.

                  Subtitle O--United States Geological Survey

    SEC. 71501. UNITED STATES GEOLOGICAL SURVEY 3D ELEVATION PROGRAM.

        In addition to amounts otherwise available, there is appropriated
    to the Director of the United States Geological Survey for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $47,000,000, to remain available until September 30, 2031, to produce,
    collect, disseminate, and use 3D elevation data.

    SEC. 71502. CLIMATE ADAPTATION SCIENCE CENTERS.

        In addition to amounts otherwise available, there is appropriated
    to the United States Geological Survey for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $50,000,000, to
    remain available until September 30, 2031, for the Regional and
    National Climate Adaptation Science Centers to provide localized
    information to help communities respond to climate change. Funding
    provided under this section shall only be executed through existing
    cooperative agreements with non-Federal partners or used internally for
    United States Geological Survey activities.

                 TITLE VIII--COMMITTEE ON OVERSIGHT AND REFORM

    SEC. 80001. GENERAL SERVICES ADMINISTRATION CLEAN FLEETS.

        In addition to amounts otherwise available, there is appropriated
    to the Administrator of General Services for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $2,995,000,000,
    to remain available until September 30, 2026, for the procurement of
    zero-emission and electric vehicles and related costs.

    SEC. 80002. FUNDING FOR GENERAL SERVICES ADMINISTRATION OFFICE OF
                  INSPECTOR GENERAL.

        In addition to amounts otherwise available, there is appropriated
    to the Office of Inspector General of the General Services
    Administration for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $5,000,000, to remain available until
    September 30, 2031, to support oversight of General Services
    Administration activities implemented pursuant to this Act.

    SEC. 80003. UNITED STATES POSTAL SERVICE CLEAN FLEETS.

        In addition to amounts otherwise available, there is appropriated
    to the United States Postal Service for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, the following
    amounts, to be deposited into the Postal Service Fund established under
    section 2003 of title 39, United States Code:
                (1) $2,573,550,000, to remain available through September
            30, 2031, for the purchase of electric delivery vehicles.
                (2) $3,411,450,000, to remain available through September
            30, 2031, for the purchase, design, and installation of the
            requisite infrastructure to support electric delivery vehicles
            at facilities that the United States Postal Service owns or
            leases from non-Federal entities.

    SEC. 80004. UNITED STATES POSTAL SERVICE OFFICE OF INSPECTOR GENERAL.

        In addition to amounts otherwise available, there is appropriated
    to the Office of Inspector General of the United States Postal Service
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $15,000,000, to remain available through September 30,
    2031, to support oversight of United States Postal Service activities
    implemented pursuant to this Act.

    SEC. 80005. GOVERNMENT ACCOUNTABILITY OFFICE OVERSIGHT.

        In addition to amounts otherwise available, there is appropriated
    to the Comptroller General of the United States for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated,
    $25,000,000, to remain available until September 30, 2031, for
    necessary expenses of the Government Accountability Office to support
    the oversight of--
                (1) the distribution and use of funds appropriated under
            this Act; and
                (2) whether the economic, social, and environmental impacts
            of the funds described in paragraph (1) are equitable.

    SEC. 80006. OFFICE OF MANAGEMENT AND BUDGET OVERSIGHT.

        In addition to amounts otherwise available, there are appropriated
    to the Director of the Office of Management and Budget for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $25,000,000, to remain available until September 30, 2026, for
    necessary expenses to--
                (1) support the implementation of this Act; and
                (2) track labor, equity, and environmental standards and
            performance.

    SEC. 80007. GENERAL SERVICES ADMINISTRATION EMERGING TECHNOLOGIES.

        In addition to amounts otherwise available, there is appropriated
    to the Administrator of General Services for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $975,000,000, to
    remain available until September 30, 2026, for emerging and sustainable
    technologies, and related sustainability and environmental programs.

    SEC. 80008. GENERAL SERVICES ADMINISTRATION PROCUREMENT AND TECHNOLOGY.

        In addition to amounts otherwise available, there is appropriated
    to the Administrator of General Services for fiscal year 2022 out of
    any money in the Treasury not otherwise appropriated, $3,250,000,000,
    to remain available until September 30, 2026, for the purchase of
    goods, services, and systems to improve energy efficiency, promote the
    purchase of lower-carbon materials, and reduce the carbon footprint.

    SEC. 80009. TECHNOLOGY MODERNIZATION FUND.

        In addition to amounts otherwise available, there is appropriated
    to the Administrator of General Services for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $250,000,000, to
    remain available until September 30, 2026, to carry out the purposes of
    the Technology Modernization Fund.

    SEC. 80010. FEDERAL CITIZENS SERVICES FUND.

        In addition to amounts otherwise available, there is appropriated
    to the Administrator of General Services for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $200,000,000, to
    remain available until September 30, 2026, to carry out the purposes of
    the Federal Citizen Services Fund.

    SEC. 80011. INFORMATION TECHNOLOGY OVERSIGHT AND REFORM FUND.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, to remain available until September 30, 2026, $50,000,000
    for the Information Technology Oversight and Reform Fund.

             TITLE IX--COMMITTEE ON SCIENCE, SPACE, AND TECHNOLOGY

    SEC. 90001. DEPARTMENT OF ENERGY RESEARCH, DEVELOPMENT, AND
                  DEMONSTRATION ACTIVITIES.

        (a) Office of Energy Efficiency and Renewable Energy.--In addition
    to amounts otherwise available, there is appropriated to the Department
    of Energy Office of Energy Efficiency and Renewable Energy for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $1,000,000,000, to remain available until September 30, 2026, to carry
    out demonstration projects, including demonstration of advanced--
                (1) building technologies;
                (2) solar energy technologies;
                (3) geothermal energy technologies;
                (4) wind energy technologies;
                (5) water power technologies;
                (6) bioenergy technologies; and
                (7) vehicle technologies.
        (b) Office of Science.--In addition to amounts otherwise available,
    there is appropriated to the Office of Science of the Department of
    Energy for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, to remain available until September 30, 2026--
                (1) $100,000,000 to carry out the low-dose radiation
            research program established under section 306(c) of the
            Department of Energy Research and Innovation Act (42 U.S.C.
            18644(c)(1));
                (2) $200,000,000 to carry out the fusion materials research
            and development program established under section 307(b) of the
            Department of Energy Research and Innovation Act (42 U.S.C.
            18645(b));
                (3) $200,000,000 to carry out the alternative and enabling
            fusion energy concepts program established under section 307(e)
            of the Department of Energy Research and Innovation Act (42
            U.S.C. 18645(e));
                (4) $325,000,000 to carry out the milestone-based fusion
            energy development program established under section 307(i) of
            the Department of Energy Research and Innovation Act (42 U.S.C.
            18645(i));
                (5) $140,000,000 to carry out the program of research and
            technology development in inertial fusion for energy
            applications established under section 307(d) of the Department
            of Energy Research and Innovation Act (42 U.S.C. 18645(d)); and
                (6) $20,000,000 to carry out the fusion reactor system
            design activities authorized in section 307(j) of the
            Department of Energy Research and Innovation Act (42 U.S.C.
            18645(j).
        (c) Office of Fossil Energy and Carbon Management.--In addition to
    amounts otherwise available, there is appropriated to the Department of
    Energy Office of Fossil Energy and Carbon Management for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $10,000,000, to remain available until September 30, 2026, to carry out
    on-site demonstration projects on the reduction of environmental
    impacts of produced water.
        (d) Diversity Support.--In addition to amounts otherwise available,
    there is appropriated to the Department of Energy Office of Economic
    Impact and Diversity for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $5,000,000, to remain available
    until September 30, 2026, to support programs across the Department's
    civilian research, development, demonstration, and commercial
    application activities.

    SEC. 90002. AVAILABILITY OF HIGH-ASSAY LOW-ENRICHED URANIUM.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Energy for fiscal year 2022,
    out of any money in the Treasury not otherwise appropriated, to remain
    available until September 30, 2026, $500,000,000 to carry out the
    program elements described in subparagraphs (D) through (H) of section
    2001(a)(2) of the Energy Act of 2020 (42 U.S.C. 16281(a)(2)), and for
    related administrative expenses.
        (b) Competitive Procedures.--To the maximum extent practicable, the
    Department of Energy shall, in a manner consistent with section 989 of
    the Energy Policy Act of 2005 (42 U.S.C. 16353), use a competitive,
    merit-based review process in carrying out research, development,
    demonstration, and deployment activities under section 2001 of the
    Energy Act of 2020 (42 U.S.C. 16281).

    SEC. 90003. AIR QUALITY AND CLIMATE RESEARCH.

        In addition to amounts otherwise available, there is appropriated
    to the Environmental Protection Agency for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $100,000,000, to
    remain available until September 30, 2026, for air quality and climate
    research in support of research related to climate change mitigation,
    adaptation and resilience activities to help reduce the impacts of
    climate change on human health and welfare; the issuance of award
    grants for the collection of regional and local climate data to better
    estimate the economic impacts of climate change and support community-
    based responses to climate change to better anticipate, prepare for,
    adapt to, and recover from climate-driven extreme events; research on
    the impacts of climate change, and the cumulative impacts of pollution
    exposure, in low-income and disadvantaged communities.

    SEC. 90004. PFAS REPLACEMENT ASSISTANCE TO FIREFIGHTERS GRANTS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $95,000,000, to remain available until
    September 30, 2030, to the Federal Emergency Management Agency for
    grants for personal protective firefighting equipment and firefighting
    foam that does not contain perfluoroalkyl or polyfluoroalkyl
    substances.
        (b) Program Administration.--In addition to amounts otherwise
    available, there is appropriated for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $5,000,000, to remain
    available until September 30, 2030, to the Federal Emergency Management
    Agency for the administration and management of this section.
        (c) Applications.--With respect to the grant program described in
    subsection (a), the Administrator of the Federal Emergency Management
    Agency shall--
                (1) require eligible applicants to submit an application at
            such time, in such form, and containing such information and
            assurances as the Administrator of the Federal Emergency
            Management Agency may require; and
                (2) establish appropriate review and delivery mechanisms
            for an application submitted under paragraph (1).

    SEC. 90005. NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
                  INFRASTRUCTURE.

        In addition to amounts otherwise available, there are appropriated
    to the National Aeronautics and Space Administration for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $748,000,000, to remain available until September 30, 2028, for repair,
    recapitalization, modification, modernization, and construction of
    physical infrastructure and facilities, including related
    administrative expenses, consistent with the responsibilities under
    sections 31502 and 31503 of title 51, United States Code.

    SEC. 90006. NATIONAL AERONAUTICS AND SPACE ADMINISTRATION CLIMATE
                  RESEARCH AND DEVELOPMENT.

        In addition to amounts otherwise available, there are appropriated
    to the National Aeronautics and Space Administration for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated, to
    remain available until September 30, 2028--
                (1) $85,000,000 for research and development on subseasonal
            to seasonal models and observations, climate resilience and
            sustainability, and for airborne instruments, campaigns, and
            surface networks to understand, observe, and mitigate climate
            change and its impacts, consistent with NASA's mission to
            expand human knowledge of the Earth, as carried out through
            programs under the Earth Science Division, and for research and
            development activities on upper atmospheric research, and for
            related administrative expenses;
                (2) $30,000,000 for investments in data management and
            processing to support research, development, and applications
            to understand, observe, and mitigate climate change and its
            impacts, consistent with NASA's mission to expand human
            knowledge of the Earth, as carried out through programs under
            the Earth Science Division, and for related administrative
            expenses;
                (3) $25,000,000 for research and development to support the
            wildfire fighting community and improve wildfire fighting
            operations through new and existing programs under the
            authority of the Administrator of the National Aeronautics and
            Space Administration, and for related administrative expenses;
            and
                (4) $225,000,000 for aeronautics research and development
            on sustainable aviation, consistent with sections 40701 and
            40702 of title 51, United States Code, and for related
            administrative expenses.

    SEC. 90007. NATIONAL AERONAUTICS AND SPACE ADMINISTRATION OFFICE OF
                  INSPECTOR GENERAL.

        In addition to amounts otherwise available, there are appropriated
    to the National Aeronautics and Space Administration for fiscal year
    2022, out of money in the treasury not otherwise appropriated,
    $2,000,000, to remain available until September 30, 2030, for the
    Office of Inspector General to provide oversight over the management of
    funds appropriated under sections 90005 and 90006.

    SEC. 90008. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY RESEARCH.

        In addition to amounts otherwise available, there is appropriated
    to the National Institute of Standards and Technology for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated
    $100,000,000, to remain available until September 30, 2028, for
    research on the impact of fire on structures and communities located at
    the Wildland Urban Interface under the direction of the Institute, and
    for related administrative expenses.

    SEC. 90009. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY HOLLINGS
                  MANUFACTURING EXTENSION PARTNERSHIP.

        In addition to amounts otherwise available, there is appropriated
    to the National Institute of Standards and Technology for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $260,000,000, to remain available until September 30, 2028, for the
    Hollings Manufacturing Extension Partnership of the National Institute
    of Standards and Technology, established in section 25(b) of the
    National Institute of Standards and Technology Act (15 U.S.C. 278k(b)),
    including programs established under section 25A(a) of such Act (15
    U.S.C. 278k-1(a)) and section 26(a) of such Act (15 U.S.C. 278l(a)),
    and for related administrative expenses, except that no funds shall be
    used for subsections (c)(2), (c)(5), (l), or (g) of such Act (15 U.S.C.
    278k).

    SEC. 90010. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY
                  MANUFACTURING.

        In addition to amounts otherwise available, there is appropriated
    to the National Institute of Standards and Technology for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated--
                (1) $220,000,000, to remain available until September 30,
            2028, to provide funds for advanced manufacturing research,
            development, and testbeds, through new and existing programs
            and public private partnerships, and for related administrative
            expenses; and
                (2) $20,000,000, to remain available until September 30,
            2028, for the development and execution of a cybersecurity
            workforce training center, and for related administrative
            expenses.

    SEC. 90011. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY RESEARCH
                  INFRASTRUCTURE.

        In addition to amounts otherwise available, there is appropriated
    to the National Institute of Standards and Technology for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $650,000,000, to remain available until September 30, 2028, for the
    upgrade, replacement, maintenance, or renovation of facilities and
    equipment as necessary to conduct laboratory activities, and for
    related administrative expenses.

    SEC. 90012. OCEANIC AND ATMOSPHERIC RESEARCH AND FORECASTING FOR
                  WEATHER AND CLIMATE.

        (a) Forecasting and Research.--In addition to amounts otherwise
    available, there is appropriated to the National Oceanic and
    Atmospheric Administration for fiscal year 2022, out of any money in
    the Treasury not otherwise appropriated, $200,000,000, to remain
    available until September 30, 2026, to accelerate advances and
    improvements in research, observation systems, modeling, forecasting,
    assessments, and dissemination of information to the public as it
    pertains to ocean and atmospheric processes related to weather, coasts,
    oceans, and climate, and to carry out section 102(a) of the Weather
    Research and Forecasting Innovation Act of 2017 (15 U.S.C. 8512(a)),
    and for related administrative expenses.
        (b) Research Grants and Science Information, Products, and
    Services.--In addition to amounts otherwise available, there are
    appropriated to the National Oceanic and Atmospheric Administration for
    fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, to remain available until September 30, 2026--
                (1) $100,000,000 for competitive grants to fund climate
            research as it relates to weather, ocean, coastal, and
            atmospheric processes and conditions, and impacts to marine
            species and coastal habitat, and for related administrative
            expenses; and
                (2) $100,000,000 for education and training pursuant to
            section 4002(b)(2) of the America COMPETES Act (33 U.S.C.
            893a(b)(2)), and for increased development and dissemination of
            climate science information, products, and services, in support
            of climate adaptation preparedness as it relates to weather,
            ocean, coastal, and atmospheric processes and conditions,
            impacts to marine species and coastal habitat, and for related
            administrative expenses.
        (c) Research Infrastructure and Procurement.--In addition to
    amounts otherwise available, there are appropriated to the National
    Oceanic and Atmospheric Administration for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $100,000,000, to
    remain available until September 30, 2026, for the provision of
    research infrastructure that improves accuracy, timing, and
    dissemination of public information concerning extreme climate and
    weather and for procurements necessary to support the activities
    described in subsections (a) and (b), and for related administrative
    expenses.

    SEC. 90013. CLIMATE EDUCATION.

        In addition to amounts otherwise available, there is appropriated
    to the National Oceanic and Atmospheric Administration for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $20,000,000, to remain available until September 30, 2026, for
    contracts, grants, and technical assistance for education activities
    and materials under section 4002(b)(2) of the America COMPETES Act (33
    U.S.C. 893a(b)(2)) related to improving public understanding of climate
    change as it relates to weather, ocean, coastal, and atmospheric
    processes and conditions and marine fisheries and resources, and for
    related administrative expenses. None of the funds provided by this
    subsection shall be subject to cost-sharing or matching requirements.

    SEC. 90014. COMPUTING CAPACITY AND RESEARCH FOR WEATHER, OCEANS, AND
                  CLIMATE.

        In addition to amounts otherwise available, there is appropriated
    to the National Oceanic and Atmospheric Administration for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $200,000,000, to remain available until September 30, 2026, for the
    procurement of additional high-performance computing, data processing
    capacity, data management, and storage assets, to carry out section
    204(a)(2) of the High-Performance Computing Act of 1991 (15 U.S.C.
    5524(a)(2)), and for transaction agreements authorized under section
    301(d)(1)(A) of the Weather Research and Forecasting Innovation Act of
    2017 (15 U.S.C. 8531(d)(1)(A)), and for related administrative
    expenses.

    SEC. 90015. ACQUISITION OF HURRICANE FORECASTING AIRCRAFT.

        In addition to amounts otherwise available, there is appropriated
    to the National Oceanic and Atmospheric Administration for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $139,000,000, to remain available until September 30, 2026, for the
    acquisition of hurricane hunter aircraft under section 413(a) of the
    Weather Research and Forecasting Innovation Act of 2017 (15 U.S.C.
    8549(a)).

    SEC. 90016. NATIONAL SCIENCE FOUNDATION CORE RESEARCH.

        In addition to amounts otherwise available, there is appropriated
    to the National Science Foundation (referred to in this section as
    ``the Foundation'') for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated--
                (1) $668,000,000, to remain available until September 30,
            2026, to fund or extend new and existing research awards,
            traineeships, scholarships, and fellowships administered by the
            National Science Foundation, across all science, technology,
            engineering, and mathematics disciplines supported by the
            National Science Foundation, and for related administrative
            expenses;
                (2) $25,000,000, to remain available until September 30,
            2028, for activities and research to ensure broad demographic
            participation in the activities of the Foundation, consistent
            with the goals under section 526(a)(7) of the America COMPETES
            Reauthorization Act of 2010 (42 U.S.C. 1862p-14(a)(7)) and
            section 3(e) of the National Science Foundation Act of 1950 (42
            U.S.C. 1862(e)), and for related administrative expenses; and
                (3) $500,000,000, to remain available until September 30,
            2028, for climate change research as it relates to fundamental
            understanding of physical, chemical, biological, and human
            systems and the interactions among them, and for related
            administrative expenses.

    SEC. 90017. NATIONAL SCIENCE FOUNDATION TECHNOLOGY, INNOVATION, AND
                  PARTNERSHIPS DIRECTORATE.

        In addition to amounts otherwise available, there is appropriated
    to the National Science Foundation for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated--
                (1) $1,520,000,000, to remain available until September 30,
            2026, to fund and administer the Directorate for Technology,
            Innovation, and Partnerships, which shall accelerate use-
            inspired and translational research and the development,
            commercialization, and use of technologies and innovations of
            national importance, including technologies and innovations
            relevant to natural disaster mitigation and other societal
            challenges, through programs of the National Science
            Foundation, and for related administrative expenses;
                (2) $25,000,000, to remain available until September 30,
            2028, for research security activities;
                (3) $200,000,000, to remain available until September 30,
            2028, for research capacity building at historically Black
            colleges and universities, Tribal Colleges and Universities,
            Hispanic-serving institutions, and other minority-serving
            institutions, administered through the Directorate for
            Technology, Innovation, and Partnerships, and for related
            administrative expenses; and
                (4) $55,000,000, to remain available until September 30,
            2028, to fund cybersecurity education and training, including
            scholarships, through programs of the National Science
            Foundation, and for related administrative expenses.

    SEC. 90018. NATIONAL SCIENCE FOUNDATION RESEARCH INFRASTRUCTURE.

        In addition to amounts otherwise available, there is appropriated
    to the National Science Foundation for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated--
                (1) $200,000,000 to remain available until September 30,
            2026, for the repair, renovation, or, in exceptional cases,
            replacement of obsolete science and engineering facilities
            primarily devoted to research and research training, and for
            related administrative expenses;
                (2) $200,000,000, to remain available until September 30,
            2026, for additional mid-scale and major research
            instrumentation, equipment, and infrastructure awards under the
            direction of the National Science Foundation, and for related
            administrative expenses; and
                (3) $100,000,000, to remain available until September 30,
            2028, for academic research facilities modernization and
            research instrumentation, including construction, upgrade,
            renovation, or repair of research infrastructure, at
            historically Black colleges and universities, Tribal Colleges
            and Universities, Hispanic-serving institutions, and other
            minority-serving institutions, through programs of the National
            Science Foundation, and for related administrative expenses.

    SEC. 90019. NATIONAL SCIENCE FOUNDATION OVERSIGHT.

        In addition to amounts otherwise available, there is appropriated
    to the National Science Foundation for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $7,000,000, to remain
    available until September 30, 2030, for administrative expenses of the
    Inspector General relating to oversight of funds provided to the
    National Science Foundation under this Act.

                      TITLE X--COMMITTEE ON SMALL BUSINESS

      Subtitle A--Increasing Federal Contracting Opportunities for Small
                                   Businesses

    SEC. 100101. VETERAN FEDERAL PROCUREMENT ENTREPRENEURSHIP TRAINING
                  PROGRAM.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $35,000,000, to remain available until September 30, 2030, for carrying
    out subsection (h) of section 32 of the Small Business Act (15 U.S.C.
    657b), as added by this section.
        (b) Establishment.--Section 32 of the Small Business Act (15 U.S.C.
    657b) is amended by adding at the end the following:
        ``(h) Veteran Federal Procurement Entrepreneurship Training
    Program.--The Administrator, acting through the Associate
    Administrator, shall make grants to, or enter into cooperative
    agreements with, nonprofit entities to operate a Federal procurement
    entrepreneurship training program to provide assistance to small
    business concerns owned and controlled by veterans regarding how to
    increase the likelihood of being awarded contracts with the Federal
    Government. A grant or cooperative agreement under this subsection--
                ``(1) shall be made to or entered into with nonprofit
            entities that have a track record of successfully providing
            educational and job training services to veteran populations
            from diverse locations; and
                ``(2) shall include terms under which the nonprofit
            entities shall use a diverse group of professional service
            experts, such as Federal, State, and local contracting experts
            and private sector industry experts with first-hand experience
            in Federal Government contracting, to provide assistance to
            small business concerns owned and controlled by veterans
            through a program operated under this section.''.

    SEC. 100102. EXPANDING SURETY BOND PROGRAM.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    to remain available until September 30, 2031--
                (1) $85,000,000 for additional capital for the fund
            established under section 412 of the Small Business Investment
            Act of 1958 (15 U.S.C. 694c); and
                (2) $15,000,000 for administrative expenses and oversight
            costs related to carrying out this section, and any amendments
            made by this section.
        (b) Expanding Surety Bond Program.--Part B of title IV of the Small
    Business Investment Act of 1958 is amended--
                (1) in section 411--
                        (A) in subsection (a)(1)--
                                (i) in subparagraph (A), by striking
                            ``$6,500,000'' and inserting ``$10,000,000'';
                            and
                                (ii) by amending subparagraph (B) to read
                            as follows:
                        ``(B) The Administrator may guarantee a surety
                    under subparagraph (A) for a total work order or
                    contract in an amount that does not exceed
                    $20,000,000.''; and
                        (B) in subsection (e)(2), by striking
                    ``$6,500,000'' and inserting ``the amount described in
                    subparagraph (A) or (B) of subsection (a)(1), as
                    applicable''; and
                (2) in section 412(a) (15 U.S.C. 694c(a)), in the third
            sentence, by striking ``, excluding administrative expenses,''.

        Subtitle B--Empowering Small Business Creation and Expansion in
                          Underrepresented Communities

    SEC. 100201. FUNDING FOR UPLIFT INCUBATORS.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    to remain available until September 30, 2031--
                (1) $850,000,000 for carrying out section 49 of the Small
            Business Act, as added by subsection (b); and
                (2) $150,000,000 for administrative expenses and costs
            related to carrying out section 49 of the Small Business Act,
            as added by subsection (b).
        (b) Establishment.--The Small Business Act is amended--
                (1) by redesignating section 49 (15 U.S.C. 631 note) as
            section 54; and
                (2) by inserting after section 48 the following:

    ``SEC. 49. UPLIFT INCUBATORS.

        ``(a) Definitions.--In this section:
                ``(1) Economic development organization.--The term
            `economic development organization'--
                        ``(A) means a regional, State, tribal, or local
                    private nonprofit organization established for purposes
                    of promoting or otherwise facilitating economic
                    development; and
                        ``(B) includes community financial institutions, as
                    defined in section 7(a)(36)(A).
                ``(2) Eligible applicant.--The term `eligible applicant'
            means--
                        ``(A) an economic development organization;
                        ``(B) an SBA partner organization;
                        ``(C) a historically Black college or university;
                        ``(D) an institution of higher education, as
                    described in section 371(a) of the Higher Education
                    Act; or
                        ``(E) a junior or community college.
                ``(3) Eligible small business concern.--The term `eligible
            small business concern' means a business concern that--
                        ``(A) is organized or incorporated in the United
                    States;
                        ``(B) is operating primarily in the United States;
                        ``(C) meets--
                                ``(i) the applicable industry-based size
                            standard established under section 3; or
                                ``(ii) the alternate size standard
                            applicable to the program under section 7(a) or
                            the loan programs under title V of the Small
                            Business Investment Act of 1958;
                        ``(D) is--
                                ``(i) in the planning stages or has been in
                            business for not more than 5 years as of the
                            date on which assistance under this section
                            commences; or
                                ``(ii) a small government contractor; and
                        ``(E) is--
                                ``(i) owned and controlled by 1 or more
                            members of an underrepresented community; or
                                ``(ii) a Native Entity.
                ``(4) Historically black college or university.--The term
            `historically Black college or university' means a `part B
            institution', as defined in section 322 of the Higher Education
            Act of 1965.
                ``(5) Member of an underrepresented community.--The term
            `member of an underrepresented community' means an individual--
                        ``(A) who is a resident of--
                                ``(i) a low-income community, as defined in
                            section 45D(e) of the Internal Revenue Code of
                            1986;
                                ``(ii) a low-income rural community; or
                                ``(iii) a HUBZone, as defined in section
                            31(b);
                        ``(B) who is a member of an Indian or Alaska Native
                    tribe, band, nation, pueblo, village, community,
                    component band, or component reservation, individually
                    identified (including parenthetically) in the most
                    recent list published pursuant to section 104 of the
                    Federally Recognized Indian Tribe List Act of 1994;
                        ``(C) with a disability, as defined in section 3 of
                    the Americans with Disabilities Act of 1990;
                        ``(D) who is a veteran;
                        ``(E) who completed a term of imprisonment; or
                        ``(F) who is otherwise identified by the
                    Administrator.
                ``(6) Native entity.--The term `Native Entity' means--
                        ``(A) an Alaska Native Corporation, as defined in
                    section 3(m) of the Alaska Native Claims Settlement
                    Act; and
                        ``(B) a Native Hawaiian organization, as defined in
                    section 6207 of the Elementary and Secondary Education
                    Act of 1965.
                ``(7) SBA partner organization.--The term `SBA partner
            organization' means any organization awarded financial
            assistance in the form of a grant, prize, cooperative
            agreement, or contract for the purpose of conducting a public
            project funded, either in whole or in part, under a program of
            the Administration.
                ``(8) Small government contractor.--The term `small
            government contractor' means a small business concern that is
            performing a government contract or subcontract.
                ``(9) Uplift incubator.--The term `uplift incubator' means
            an organization that is designed to accelerate the growth and
            success of startups and small business concerns through a
            variety of business support resources and services, including--
                        ``(A) access to physical workspace and facilities;
                        ``(B) access to capital, business education, and
                    counseling;
                        ``(C) networking opportunities;
                        ``(D) mentorship opportunities;
                        ``(E) assistance in becoming prime contractors and
                    submitting bids for prime contracts;
                        ``(F) conducting market research, drafting
                    statements, and identifying acquisition authorities
                    under which eligible small business concerns assisted
                    under this section may enter into Federal contracts or
                    agreements; and
                        ``(G) other services intended to aid in developing
                    a business.
        ``(b) Authority.--The Administrator may provide financial
    assistance on a competitive basis in the form of a grant, prize,
    cooperative agreement, or contract to an eligible applicant for
    purposes of--
                ``(1) providing the services of a uplift incubator to
            eligible small business concerns; or
                ``(2) expanding or establishing a network of the eligible
            applicant to provide the services of a uplift incubator to
            eligible small business concerns.
        ``(c) Use of Funds.--An eligible applicant that receives assistance
    under this section--
                ``(1) shall support areas that serve members of an
            underrepresented community by providing the services of a
            uplift incubator; and
                ``(2) shall not impose or otherwise collect a fee or other
            compensation from eligible small business concerns in
            connection with the provision of such services.
        ``(d) Penalties for Failure to Abide by Terms or Conditions of
    Award.--At the discretion of the Administrator and in addition to any
    other civil or criminal consequences, the Administrator shall withhold
    payments to an eligible applicant or order the eligible applicant to
    return any assistance provided under this section for failure to abide
    by the terms and conditions of such assistance.''.

    SEC. 100202. OFFICE OF NATIVE AMERICAN AFFAIRS.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration, out of any
    money in the Treasury not otherwise appropriated for fiscal year 2022,
    $10,000,000, to remain available until September 30, 2029, to carry out
    section 50 of the Small Business Act, as added by subsection (b).
        (b) Establishment.--The Small Business Act is amended by inserting
    after section 49, as added by section 100201 of this title, the
    following:

    ``SEC. 50. OFFICE OF NATIVE AMERICAN AFFAIRS.

        ``(a) Definitions.--In this section:
                ``(1) Alaska native corporation.--The term `Alaska Native
            Corporation' has the meaning given the term section 3(m) of the
            Alaska Native Claims Settlement Act.
                ``(2) Indian tribe.--The term `Indian Tribe' means any
            Indian or Alaska Native tribe, band, nation, pueblo, village,
            community, component band, or component reservation,
            individually identified (including parenthetically) in the most
            recent list published pursuant to section 104 of the Federally
            Recognized Indian Tribe List Act of 1994.
                ``(3) Native american.--The term `Native American' means a
            member of an Indian Tribe.
                ``(4) Native hawaiian organization.--The term `Native
            Hawaiian Organization' has the meaning given in section 6207 of
            the Elementary and Secondary Education Act of 1965.
                ``(5) Resource partners.--The term `resource partners'
            means--
                        ``(A) small business development centers;
                        ``(B) women's business centers described in section
                    29;
                        ``(C) chapters of the Service Corps of Retired
                    Executives established under section 8(b)(1)(B); and
                        ``(D) Veteran Business Outreach Centers described
                    in section 32.
        ``(b) Establishment.--There is established in the Administration an
    Office of Native American Affairs, in this section referred to as the
    `Office', which shall provide entrepreneurship outreach and development
    assistance to Native Americans, Native Hawaiian Organizations and
    members thereof, Alaska Native Corporations and members thereof, and
    Indian Tribes, through the Native American Outreach Program established
    under subsection (c).
        ``(c) Native American Outreach Program.--
                ``(1) Establishment.--The Administrator shall establish and
            administer a Native American Outreach Program within the
            Office--
                        ``(A) to ensure that small business concerns owned
                    and controlled by Native Americans, Native Hawaiian
                    Organizations, Alaska Native Corporations, and Indian
                    Tribes, and Native American entrepreneurs have access
                    to programs and services of the Administration;
                        ``(B) to provide information to State, local, and
                    tribal governments and other interested persons about
                    Federal assistance available to small business concerns
                    owned and controlled by Native Americans, Native
                    Hawaiian Organizations, Alaska Native Corporations, and
                    Indian Tribes, and Native American entrepreneurs; and
                        ``(C) to ensure access to in-person and virtual
                    counseling and training services to small business
                    concerns owned and controlled by Native Americans,
                    Native Hawaiian Organizations, Alaska Native
                    Corporations, and Indian Tribes, and Native American
                    entrepreneurs.
                ``(2) Services.--The services described in paragraph (1)
            shall include--
                        ``(A) financial education on applying for and
                    securing credit, loan guarantees, surety bonds, and
                    investment capital, managing financial operations, and
                    preparing and presenting financial statements and
                    business plans;
                        ``(B) education on management of a small business
                    concern, including planning, organizing, staffing, and
                    marketing;
                        ``(C) identifying market opportunities; and
                        ``(D) implementing economic and business
                    development strategies to improve long-term job
                    growth.''.

    SEC. 100203. OFFICE OF RURAL AFFAIRS.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration, out of any
    money in the Treasury not otherwise appropriated for fiscal year 2022,
    $10,000,000, to remain available until September 30, 2029, to carry out
    subsection (d) of section 26 of the Small Business Act (15 U.S.C. 653),
    as added by subsection (b).
        (b) Office of Rural Affairs.--Section 26 of the Small Business Act
    (15 U.S.C. 653) is amended by adding at the end the following:
        ``(d) Rural Small Business Conferences.--The Office shall
    administer 1 or more annual Rural Small Business Conferences, to be
    held in various regions of the United States. The purpose of such
    Conferences shall be to--
                ``(1) promote policies and programs of the Administration
            specific to small business concerns located in rural areas, and
            make publicly available information about such policies and
            programs;
                ``(2) coordinate with all offices of the Administration,
            resource partners, lenders, and other interested persons to
            ensure that the needs of small business concerns located in
            rural area are being met; and
                ``(3) analyze data on the effectiveness of programs of the
            Administration that benefit small business concerns located in
            rural areas.''.

    SEC. 100204. OFFICE OF EMERGING MARKETS.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration, out of any
    money in the Treasury not otherwise appropriated in fiscal year 2022,
    $10,000,000, to remain available until September 30, 2029, to carry out
    subsection (o) of section 7 of the Small Business Act (15 U.S.C. 636),
    as added by subsection (b).
        (b) Establishment.--Section 7 of the Small Business Act (15 U.S.C.
    636) is amended by adding at the end the following:
        ``(o) Office of Emerging Markets.--
                ``(1) Definitions.--In this subsection--
                        ``(A) the term `Director' means the Director of the
                    Office of Emerging Markets;
                        ``(B) the term `microloan program' means the
                    program described in subsection (m);
                        ``(C) the term `small business concern in an
                    emerging market' means a small business concern--
                                ``(i) that is located in--
                                        ``(I) a low-income or moderate-
                                    income area for purposes of the
                                    Community Development Block Grant
                                    Program under title I of the Housing
                                    and Community Development Act of 1974;
                                    or
                                        ``(II) a HUBZone, as that term is
                                    defined in section 31(b);
                                ``(ii) that is growing, newly established,
                            or a startup;
                                ``(iii) owned and controlled by veterans;
                                ``(iv) owned and controlled by individuals
                            with a disability, as defined in section 3 of
                            the Americans with Disabilities Act of 1990; or
                                ``(v) owned and controlled by other
                            individuals or groups identified by the
                            Administrator.
                ``(2) Establishment.--There is established within the
            Office of Capital Access of the Administration an office to be
            known as the `Office of Emerging Markets'. The Office of
            Emerging Markets shall be administered by a Director who shall
            be responsible for the planning, coordination, implementation,
            evaluation, and improvement of the efforts of the Administrator
            to enhance the economic well-being of small business concerns
            in an emerging market.''.

    SEC. 100205. STATE TRADE EXPANSION PROGRAM.

        In addition to amounts otherwise available, there is appropriated
    to the Small Business Administration for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated--
                (1) $31,710,000, to remain available until September 30,
            2027, to carry out section 22(l) of the Small Business Act (15
            U.S.C. 649(l)) in fiscal year 2023, and
                (2) $31,710,000, to remain available until September 30,
            2027, to carry out section 22(l) of the Small Business Act (15
            U.S.C. 649(l)) in fiscal year 2024.

        Subtitle C--Encouraging Small Businesses to Fully Engage in the
                               Innovation Economy

    SEC. 100301. GROWTH ACCELERATOR COMPETITION.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    to remain available until September 30, 2031--
                (1) $190,000,000 for carrying out section 51 of the Small
            Business Act, as added by subsection (b); and
                (2) $10,000,000 for administrative expenses and oversight
            costs related to carrying out section 51 of the Small Business
            Act, as added by subsection (b).
        (b) In General.--The Small Business Act is amended by inserting
    after section 50, as added by section 100202 of this title, the
    following:

    ``SEC. 51. GROWTH ACCELERATOR COMPETITION.

        ``(a) Definitions.--In this section:
                ``(1) Award.--The term `award' means a grant, prize,
            contract, cooperative agreement, or other cash or cash
            equivalent.
                ``(2) Disability.--The term `disability' has the meaning
            given the term in section 3 of the Americans with Disabilities
            Act of 1990.
                ``(3) Eligible entity.--The term `eligible entity' means--
                        ``(A) an eligible applicant, as defined in section
                    49; or
                        ``(B) an organization that is a growth accelerator
                    located in the United States.
                ``(4) Growth accelerator.--The term `growth accelerator'
            means an organization that--
                        ``(A) supports new small business concerns that
                    have a focus on technology, research, and development;
                        ``(B) works with a new small business concern for a
                    predetermined amount of time;
                        ``(C) provides mentorship and instruction to small
                    business concerns to grow the business concern; or
                        ``(D) offers startup capital or the opportunity to
                    raise capital from outside investors to small business
                    concerns.
                ``(5) New small business concern.--The term `new small
            business concern' means a small business concern that has been
            in operation for not more than 5 years.
        ``(b) Establishment.--The Administrator shall make competitive
    awards of not less than $100,000 to eligible entities to accelerate the
    growth of new small business concerns by providing--
                ``(1) assistance to small business concerns to access
            capital and find mentors and networking opportunities; and
                ``(2) advice to small business concerns, including advising
            on market analysis, company strategy, revenue growth,
            commercialization, and securing funding.
        ``(c) Use of Funds.--An award under this section--
                ``(1) may be used by an eligible entity recipient for
            construction costs, acquisition of physical workspace and
            facilities, and programmatic purposes to benefit new small
            business concerns; and
                ``(2) may not be used by an eligible entity recipient to
            provide capital to new small business concerns directly or
            through the subaward of funds.
        ``(d) Penalties for Failure to Abide by Terms or Conditions of
    Award.--At the discretion of the Administrator and in addition to any
    other civil or criminal consequences, the Administrator shall withhold
    payments to an eligible entity or order the eligible entity to return
    an award made under this section for failure to abide by the terms and
    conditions of the award.''.

                  Subtitle D--Increasing Equity Opportunities

    SEC. 100401. INCREASING EQUITY INVESTMENT IN THE SBIC PROGRAM.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $20,000,000, to remain available until September 30, 2031, for carrying
    out this section.
        (b) Establishment.--The Small Business Investment Act of 1958, is
    amended--
                (1) in section 103 (15 U.S.C. 662)--
                        (A) in paragraph (9)(B)(iii)--
                                (i) in subclause (II), by striking ``and''
                            at the end;
                                (ii) in subclause (III), by adding ``and''
                            at the end; and
                                (iii) by adding at the end the following:
                                        ``(IV) funds obtained from any
                                    financial institution identified under
                                    section 302(b);''; and
                        (B) in paragraph (13)(C), by striking ``in an
                    aggregate amount that does not exceed 33 percent of the
                    private capital of the applicant or licensee''; and
                (2) in section 304 (15 U.S.C. 684), by adding at the end
            the following:
        ``(e) Notwithstanding section 310(c)(6), a licensee under section
    321 may, subject to rules to be issued by the Administration, invest
    equity capital in investment funds that--
                ``(1) are majority controlled by members of an
            underrepresented community, as defined in section 49 of the
            Small Business Act;
                ``(2) receive annual assistance provided by such licensee;
            or
                ``(3) meet additional criteria as determined by the
            Administration.''; and
                (3) by adding at the end of the following:

    ``SEC. 321. EMERGING MANAGERS PROGRAM.

        ``(a) Definitions.--In this section:
                ``(1) Covered investments.--The term `covered investments'
            means investments in--
                        ``(A) infrastructure, including--
                                ``(i) roads, bridges, and mass transit;
                                ``(ii) water supply and sewer;
                                ``(iii) the electrical grid;
                                ``(iv) broadband and telecommunications;
                                ``(v) clean energy; or
                                ``(vi) child care and elder care;
                        ``(B) manufacturing;
                        ``(C) low-income communities, as that term is
                    defined in section 45D(e) of the Internal Revenue Code
                    of 1986;
                        ``(D) HUBZones, as defined in section 31(b) of the
                    Small Business Act;
                        ``(E) small business concerns owned and controlled
                    by a member of an Indian tribe individually identified
                    (including parenthetically) in the most recent list
                    published pursuant to section 104 of the Federally
                    Recognized Indian Tribe List Act of 1994;
                        ``(F) small business concerns owned and controlled
                    by an individual with a disability, as defined in
                    section 3 of the Americans with Disabilities Act of
                    1990;
                        ``(G) small business concerns owned and controlled
                    by a veteran; or
                        ``(H) industries identified by the Administrator.
                ``(2) Emerging manager company.--The term `emerging manager
            company' means an investment management firm that is focused on
            investing private equity and that meets not less than 2 of the
            following criteria:
                        ``(A) The partners of the firm have--
                                ``(i) an investment track record of less
                            than 10 years of combined investment
                            experience; or
                                ``(ii) a documented record of successful
                            business experience.
                        ``(B) The firm has a focus on underserved markets.
                        ``(C) The firm is not less than 50 percent owned,
                    managed, or controlled by members of an
                    underrepresented community (as defined in section 49 of
                    the Small Business Act).
        ``(b) Establishment.--The Administrator shall establish an emerging
    managers program pursuant to which managers with substantial experience
    in operating small business investment companies--
                ``(1) may enter into a written agreement approved by the
            Administrator to provide guidance and assistance to an
            applicant for a license for a small business investment company
            that is to be managed by an emerging manager company; and
                ``(2) may hold a minority financial interest in the small
            business investment company described in paragraph (1).
        ``(c) Licensing.--An applicant described in subsection (b)(1) shall
    apply for a license under section 301(c) and shall--
                ``(1) have private capital not to exceed $100,000,000;
                ``(2) be managed by not less than two individuals;
                ``(3) be a second generation fund or earlier; and
                ``(4) focus its investment strategy on covered investments.
        ``(d) Waiver of Maximum Leverage.--The approval of a written
    agreement under subsection (b) by the Administrator shall operate as a
    waiver of the requirements of section 303(b)(2)(B) to the extent that
    such section would otherwise apply.
        ``(e) Increased Leverage Maximum.--An existing small business
    investment company that enters into a written agreement under
    subsection (b) may receive an increase in the maximum leverage cap of
    the company under section 303(b)(2)--
                ``(1) under subparagraph (A) of such section, with respect
            to a single license, by not more than $17,500,000; and
                ``(2) under subparagraph (B) of such section, with respect
            to multiple licenses under common control, by not more than
            $35,000,000.''.

    SEC. 100402. MICROCAP SMALL BUSINESS INVESTMENT COMPANY LICENSE.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Administration for fiscal year 2022, out
    of amounts in the Treasury not otherwise appropriated, $40,000,000, to
    remain available until September 30, 2031, to carry out paragraph (5)
    of section 301(c) of the Small Business Investment Act of 1958 (15
    U.S.C. 681(c)), as added by subsection (b).
        (b) Microcap Small Business Investment Company License.--Section
    301(c) of the Small Business Investment Act of 1958 (15 U.S.C. 681(c))
    is amended by adding at the end the following:
                ``(5) Microcap small business investment company license.--
                        ``(A) In general.--The Administrator may issue
                    licenses under this subsection to applicants--
                                ``(i) that do not satisfy the qualification
                            requirements under paragraph (3)(A)(ii) to the
                            extent that such requirements relate to
                            investment experience and track record,
                            including any such requirements further set
                            forth in section 107.305 of title 13, Code of
                            Federal Regulations, or any successor
                            regulation;
                                ``(ii) that would otherwise be issued a
                            license under this subsection, except that the
                            management of the applicant does not satisfy
                            the requirements under paragraph (3)(A)(ii) to
                            the extent that such requirements relate to
                            investment experience and track record,
                            including any such requirements further set
                            forth in section 107.305 of title 13, Code of
                            Federal Regulations, or any successor
                            regulation;
                                ``(iii) for which the managers of such
                            applicant have--
                                        ``(I) a documented record of
                                    successful business experience;
                                        ``(II) a record of business
                                    management success; or
                                        ``(III) knowledge in the particular
                                    industry or business for which the
                                    applicant is pursuing an investment
                                    strategy; and
                                ``(iv) that have demonstrated appropriate
                            qualifications for the license, based on
                            factors determined by the Administrator.
                        ``(B) Required investments.--A licensee under this
                    paragraph shall invest not less than 50 percent of the
                    total financings of the licensee in covered investments
                    (as defined in section 321), of which not more than 33
                    percent of those investments are in small business
                    concerns in infrastructure or manufacturing.
                        ``(C) Leverage.--A company licensed pursuant to
                    this paragraph shall--
                                ``(i) not be eligible to receive leverage
                            in an amount that is more than $50,000,000; and
                                ``(ii) be able to access leverage in an
                            amount that is not more than 200 percent of the
                            private capital of the company.
                        ``(D) Investment committee.--If a company licensed
                    pursuant to this paragraph has investment committee
                    members or control persons who are principals approved
                    by the Administrator or control persons of licensed
                    small business investment companies not licensed under
                    this paragraph, such licensee or licensees shall not be
                    deemed to be under common control with the company
                    licensed pursuant to this paragraph solely for the
                    purpose of section 303(b)(2)(B).
                        ``(E) Fees.--In addition to the fees authorized
                    under sections 301(e) and 310(b), the Administration
                    may prescribe fees to be paid by each company
                    designated to operate under this paragraph.''.

    SEC. 100403. FUNDING FOR SBIC OUTREACH AND EDUCATION.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $2,500,000, to remain available until September 30, 2031, for carrying
    out this section.
        (b) Outreach and Education.--The Administrator shall develop and
    implement a program to promote to, conduct outreach to, and educate
    prospective licensees on the licensing procedures and other programs of
    small business investment companies under title III of the Small
    Business Investment Act of 1958.

        Subtitle E--Increasing Access to Lending and Investment Capital

    SEC. 100501. FUNDING FOR COMMUNITY ADVANTAGE LOAN PROGRAM.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    to remain available until September 30, 2031--
                (1) $224,800,000 for carrying out paragraph (38) of section
            7(a) of the Small Business Act (15 U.S.C. 636(a)), as added by
            subsection (b);
                (2) $4,000,000 for the Administrator of the Small Business
            Administration to develop a training course and provide free or
            low-cost training to covered institutions making loans under
            the program established under such paragraph (38); and
                (3) $47,100,000 for administrative expenses related to
            carrying out such paragraph (38), including issuing interim
            final rules.
        (b) Establishment.--Section 7(a) of the Small Business Act (15
    U.S.C. 636(a)) is amended by adding at the end the following:
                ``(38) Community advantage loan program.--
                        ``(A) Definitions.--In this paragraph--
                                ``(i) the term `covered institution'
                            means--
                                        ``(I) a development company, as
                                    defined in section 103 of the Small
                                    Business Investment Act of 1958,
                                    participating in the loan program
                                    established under title V of such Act;
                                        ``(II) a non-Federally regulated
                                    entity certified as a community
                                    development financial institution under
                                    the Community Development Banking and
                                    Financial Institutions Act of 1994;
                                        ``(III) an intermediary, as defined
                                    in subsection (m)(11), that is a
                                    nonprofit organization and is
                                    participating in the microloan program
                                    under subsection (m); and
                                        ``(IV) an eligible intermediary, as
                                    defined in subsection (l)(1),
                                    participating in the small business
                                    intermediary lending pilot program
                                    established under subsection (l)(2);
                                ``(ii) the term `new business' means a
                            small business concern that has been in
                            business for not more than 2 years on the date
                            on which a loan is made to the small business
                            concern under the program;
                                ``(iii) the term `program' means the
                            Community Advantage Loan Program established
                            under subparagraph (B);
                                ``(iv) the term `small business concern in
                            an underserved market' means a small business
                            concern--
                                        ``(I) that is located in--
                                                ``(aa) a low- to moderate-
                                            income community;
                                                ``(bb) a HUBZone, as that
                                            term is defined in section
                                            31(b);
                                                ``(cc) a rural area; or
                                                ``(dd) any area for which a
                                            disaster declaration or
                                            determination described in
                                            subparagraph (B), (C), or (E)
                                            of subsection (b)(2) has been
                                            made that has not terminated
                                            more than 2 years (or later, as
                                            determined by the
                                            Administrator) before the date
                                            on which a loan is made to such
                                            concern under such subsection,
                                            or in any area for which a
                                            major disaster described in
                                            subsection (b)(2)(A) has been
                                            declared, that period shall be
                                            5 years;
                                        ``(II) that is a new business;
                                        ``(III) owned and controlled by
                                    veterans;
                                        ``(IV) owned and controlled by an
                                    individual who has completed a term of
                                    imprisonment;
                                        ``(V) owned and controlled by an
                                    individual with a disability, as that
                                    term is defined in section 3 of the
                                    Americans with Disabilities Act of
                                    1990;
                                        ``(VI) owned and controlled by a
                                    member of an Indian tribe individually
                                    identified (including parenthetically)
                                    in the most recent list published
                                    pursuant to section 104 of the
                                    Federally Recognized Indian Tribe List
                                    Act of 1994; or
                                        ``(VII) otherwise identified by the
                                    Administrator.
                        ``(B) Establishment.--There is established a
                    Community Advantage Loan Program under which the
                    Administration may guarantee loans made by covered
                    institutions under this subsection, with an emphasis on
                    loans made to small business concerns in an underserved
                    market.
                        ``(C) Requirement to make loans to underserved
                    markets.--Not less than 60 percent of loans made by a
                    covered institution under the program shall consist of
                    loans made to small business concerns in an underserved
                    market.
                        ``(D) Maximum loan amount.--
                                ``(i) In general.--Except as provided in
                            clause (ii), the maximum loan amount for a loan
                            guaranteed under the program is $250,000.
                                ``(ii) Exceptions.--
                                        ``(I) Requested exception.--
                                                ``(aa) In general.--Upon
                                            request by a covered
                                            institution, the Administrator
                                            may guarantee a loan under the
                                            program that is more than
                                            $250,000 and not more than
                                            $350,000.
                                                ``(bb) Notification.--As
                                            soon as practicable and not
                                            later than 14 business days
                                            after receiving a request under
                                            item (aa), the Administration
                                            shall--

                                                        ``(AA) review the
                                                    request; and

                                                        ``(BB) provide a
                                                    decision regarding the
                                                    request to the covered
                                                    institution making the
                                                    loan.

                                        ``(II) Major disasters.--The
                                    maximum loan amount for a loan
                                    guaranteed under the program that is
                                    made to a small business concern
                                    located in an area affected by a major
                                    disaster described in subsection
                                    (b)(2)(A) is $350,000.
                        ``(E) Interest rates.--The maximum interest rate
                    for a loan guaranteed under the program shall not
                    exceed the maximum interest rate, as determined by the
                    Administration, applicable to other loans guaranteed
                    under this subsection.''.

    SEC. 100502. FUNDING FOR CREDIT ENHANCEMENT AND SMALL DOLLAR LOAN
                  FUNDING.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    to remain available until September 30, 2031--
                (1) $1,480,600,000 to carry out paragraph (39) of section
            7(a) of the Small Business Act (15 U.S.C. 636(a)), as added by
            subsection (b); and
                (2) $484,000,000 for administrative expenses related to
            carrying out such paragraph (39), including issuing interim
            final rules within 90 days after the date of the enactment of
            this title, of which $25,000,000 is reserved for grants to
            conduct outreach to entities eligible to receive a loan under
            such paragraph (39).
        (b) Small Dollar Loan Funding.--Section 7(a) of the Small Business
    Act (15 U.S.C. 636(a)), as amended by section 100501, is further
    amended--
                (1) in paragraph (1)(A)(i), in the third sentence, by
            striking ``; and'' and all that follows through the period at
            the end and inserting a period;
                (2) in paragraph (4)(A), by striking the comma after
            ``prescribed by the Administration'' and all that follows
            through the period at the end and inserting a period;
                (3) in paragraph (26), by inserting ``(except for those
            collected under paragraph (39))'' after ``profits''; and
                (4) by adding at the end the following:
                ``(39) Small dollar loan funding.--
                        ``(A) Definitions.--In this paragraph:
                                ``(i) Small government contractor.--The
                            term `small government contractor' means a
                            small business concern that is performing a
                            government contract.
                                ``(ii) Small manufacturer.--The term `small
                            manufacturer' means a small business concern
                            that is assigned a North American Industry
                            Classification System code beginning with 31,
                            32, or 33 at the time at which the small
                            business concern receives loan under this
                            subsection.
                        ``(B) Direct loans.--The Administrator is
                    authorized to originate and disburse direct loans,
                    including through partnerships with third parties, to
                    small business concerns.
                        ``(C) Maximum loan size.--Notwithstanding paragraph
                    (3)(C) of this subsection, a loan made in accordance
                    with this paragraph shall be--
                                ``(i) except as provided in clause (ii),
                            not more than $150,000; or
                                ``(ii) not more than $1,000,000, if the
                            borrower is a small manufacturer or a small
                            government contractor.
                        ``(D) Fees.--With respect to each loan made in
                    accordance with this paragraph, the Administrator, an
                    authorized third party, or an agent may--
                                ``(i) impose, collect, retain, and utilize
                            fees, which may be charged to the borrower, to
                            cover any costs associated with referring
                            applications or originating, making,
                            underwriting, disbursing, closing, servicing,
                            or liquidating the loan, including any direct
                            lending agent costs, other program or contract
                            costs, or other agent administrative expenses;
                                ``(ii) impose, collect, retain, and use
                            fees (including unused fees and draw fees),
                            which may be charged to the borrower on loans
                            for revolving lines of credit; and
                                ``(iii) pay third parties, including direct
                            lending agents and financial institutions, with
                            which the Administration partners for
                            assistance in referring applicants or
                            promoting, originating, making, underwriting,
                            disbursing, closing, servicing, or liquidating
                            loans in accordance with this paragraph on
                            behalf of the Administration.
                        ``(E) Terms.--Not later than 90 days after the date
                    of the enactment of this paragraph, the Administrator
                    shall issue interim final rules and revise any relevant
                    rules to establish the terms and conditions for a
                    direct loan, including repayment, underwriting
                    criteria, interest rate, maturity, and other terms of a
                    loan made in accordance with this paragraph.''.

    SEC. 100503. EXTENSION OF TEMPORARY FEE REDUCTIONS.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $950,000,000, to remain available until September 30, 2026, for
    carrying out this section and any amendments made by this section.
        (b) 7(a) Loan Program.--Section 326 of the Economic Aid to Hard-Hit
    Small Businesses, Nonprofits, and Venues Act (title III of division N
    of Public Law 116-260; 134 Stat. 2036; 15 U.S.C. 636 note) is amended--
                (1) in subsection (a)(2), by striking ``October 1, 2021''
            and inserting ``October 1, 2026''; and
                (2) in subsection (b)(2), by striking ``October 1, 2021''
            and inserting ``October 1, 2026''.
        (c) Other Fees.--Section 327 of the Economic Aid to Hard-Hit Small
    Businesses, Nonprofits, and Venues Act (title III of division N of
    Public Law 116-260; 134 Stat. 2037; 15 U.S.C. 636 note) is amended--
                (1) in subsection (a)(1), by striking ``September 30,
            2021'' and inserting ``September 30, 2026''; and
                (2) in subsection (b)(1), by striking ``September 30,
            2021'' and inserting ``September 30, 2026''.

    SEC. 100504. FUNDING FOR COOPERATIVES.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2031, for
    carrying out paragraph (40) of section 7(a) of the Small Business Act
    (15 U.S.C. 636(a)), as added by subsection (b).
        (b) Cooperative Lending Pilot.--Section 7(a) of the Small Business
    Act (15 U.S.C. 636(a)), as amended by section 100502, is further
    amended by adding at the end the following:
                ``(40) Cooperative lending pilot.--
                        ``(A) Definitions.--In this paragraph:
                                ``(i) Community financial institution.--The
                            term `community financial institution' has the
                            meaning given in paragraph (36)(A).
                                ``(ii) Cooperative.--The term
                            `cooperative'--
                                        ``(I) means an entity determined by
                                    the Administrator to be a cooperative;
                                    and
                                        ``(II) includes an entity owned by
                                    employees or consumers of the entity.
                                ``(iii) Eligible employee-owned business
                            concern.--The term `eligible employee-owned
                            business concern' means--
                                        ``(I) a cooperative in which the
                                    employees of the cooperative are
                                    eligible for membership;
                                        ``(II) a qualified employee trust;
                                    or
                                        ``(III) other employee-owned
                                    entities as determined by the
                                    Administrator.
                                ``(iv) Pilot program.--The term `pilot
                            program' means the pilot program established
                            under subparagraph (B).
                        ``(B) Establishment.--There is established a pilot
                    program under which the Administrator shall guarantee
                    loans (including loans made by community financial
                    institutions), without the requirement of a personal or
                    entity guarantee, where such loans shall be made to
                    cooperatives or eligible employee-owned business
                    concerns.
                        ``(C) Termination.--The pilot program shall
                    terminate on the date that is 5 years after the date of
                    enactment of this paragraph.''.
        (c) Delegated Lending Authority for Preferred Lenders.--Section
    5(b)(7) of the Small Business Act (15 U.S.C. 634(b)(7)) is amended by
    striking ``paragraph (15) or (35)'' and inserting ``paragraph (15),
    (35), or (40)''.

             Subtitle F--Supporting Entrepreneurial Second Chances

    SEC. 100601. REENTRY ENTREPRENEURSHIP COUNSELING AND TRAINING FOR
                  INCARCERATED AND FORMERLY INCARCERATED INDIVIDUALS.

        (a) Reentry Entrepreneurship Counseling and Training for
    Incarcerated Individuals.--
                (1) Appropriations.--In addition to amounts otherwise
            available, there is appropriated to the Small Business
            Administration, out of money in the Treasury not otherwise
            appropriated for fiscal year 2022, $35,000,000, to remain
            available until September 30, 2029, to carry out section 52 of
            the Small Business Act, as added by paragraph (2).
                (2) In general.--The Small Business Act is amended by
            inserting after section 51, as added by section 100301 of this
            title, the following:

    ``SEC. 52. REENTRY ENTREPRENEURSHIP COUNSELING AND TRAINING FOR
                  INCARCERATED INDIVIDUALS.

        ``(a) Definitions.--In this section:
                ``(1) Covered individual.--The term `covered individual'
            means an individual who is completing a term of imprisonment in
            a facility designated as a minimum, low, or medium security.
                ``(2) Resource partners.--The term `resource partners'
            means a small business development center (defined in section
            3) or a women's business center (described under section 29).
        ``(b) Establishment.--The Administrator shall coordinate with
    resource partners and associations formed to pursue matters of common
    concern to resource partners to provide entrepreneurship counseling and
    training services to covered individuals pursuant to subsection (c).
        ``(c) Use of Funds.--Amounts made available under this section
    shall be used to--
                ``(1) develop and deliver a curriculum, including classroom
            instruction and in-depth training to develop skills related to
            business planning and financial literacy;
                ``(2) train mentors and instructors;
                ``(3) establish public-private partnerships to support
            covered individuals; and
                ``(4) identify opportunities to access capital.''.
        (b) Reentry Entrepreneurship Counseling and Training for Formerly
    Incarcerated Individuals.--
                (1) Appropriations.--In addition to amounts otherwise
            available, there is appropriated to the Small Business
            Administration, out of any money in the Treasury not otherwise
            appropriated for fiscal year 2022, $35,000,000, to remain
            available until September 30, 2029, to carry out section 53 of
            the Small Business Act, as added by paragraph (2).
                (2) In general.--The Small Business Act is amended by
            inserting after section 52, as added by subsection (a), the
            following:

    ``SEC. 53. REENTRY ENTREPRENEURSHIP COUNSELING AND TRAINING FOR
                  FORMERLY INCARCERATED INDIVIDUALS.

        ``(a) Covered Individual Defined.--In this section, the term
    `covered individual' means an individual who completed a term of
    imprisonment.
        ``(b) Establishment.--The Administrator shall establish a program
    under which the Service Corps of Retired Executives authorized by
    section 8(b)(1)(B) shall provide entrepreneurship counseling and
    training services to covered individuals on a nationwide basis.
        ``(c) Use of Funds.--Amounts made available under this section
    shall be used by the Service Corps of Retired Executives for providing
    to covered individuals the following services:
                ``(1) Regular individualized mentoring sessions to identify
            and support development of the business plans of covered
            individuals.
                ``(2) Workshops on topics specifically tailored to meet the
            needs of covered individuals.
                ``(3) Instructional videos designed specifically for
            covered individuals on how to start or expand a small business
            concern.''.

    SEC. 100602. NEW START ENTREPRENEURIAL DEVELOPMENT PROGRAM FOR FORMERLY
                  INCARCERATED INDIVIDUALS.

        (a) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Small Business Administration, out of any
    money in the Treasury not otherwise appropriated for fiscal year 2022,
    $35,000,000, to remain available until September 30, 2029, for carrying
    out this section.
        (b) Definitions.--In this section--
                (1) Covered individual.--The term ``covered individual''
            means an individual who--
                        (A) completed a term of imprisonment; and
                        (B) meets the offense eligibility requirements set
                    forth in any applicable policy notice or other guidance
                    issued by the Small Business Administration for the
                    program established under section 7(m) of the Small
                    Business Act (15 U.S.C. 636(m)).
                (2) Intermediary; microloan.--The terms ``intermediary''
            and ``microloan'' have the meanings given those terms,
            respectively, in section 7(m)(11) of the Small Business Act (15
            U.S.C. 636(m)(11)).
                (3) Participating lender.--The term ``participating
            lender'' means a participating lender described under section
            7(a) of the Small Business Act (15 U.S.C. 636(a)).
                (4) Pilot program.--The term ``pilot program'' means the
            pilot program established under subsection (b).
                (5) Resource partner.--The term ``resource partner''
            means--
                        (A) a small business development center (defined in
                    section 3 of the Small Business Act (15 U.S.C. 632));
                        (B) a women's business center (described under
                    section 29 of such Act (15 U.S.C. 656));
                        (C) a chapter of the Service Corps of Retired
                    Executives (established under section 8(b)(1)(B) of
                    such Act ((15 U.S.C. 637(b)(1)(B))); and
                        (D) a Veteran Business Outreach Center (described
                    under section 32 of such Act (15 U.S.C. 657b)).
        (c) Establishment.--The Administrator shall establish a pilot
    program to award grants to organizations, or partnerships of
    organizations, to provide assistance to covered individuals throughout
    the United States.
        (d) Application.--
                (1) In general.--An organization or partnership of
            organizations desiring a grant under the pilot program shall
            submit an application to the Administrator in such form, in
            such manner, and containing such information as the
            Administrator may reasonably require.
                (2) Contents.--An application submitted under paragraph (1)
            shall--
                        (A) demonstrate that the applicant has a
                    partnership with, or is, an intermediary that shall
                    make microloans to covered individuals;
                        (B) demonstrate an ability to provide a full range
                    of entrepreneurial development programming on an
                    ongoing basis;
                        (C) include a plan for reaching covered
                    individuals, including by identifying particular target
                    populations within the community in which a covered
                    individual lives;
                        (D) include a plan to refer covered individuals who
                    have completed participation in the pilot program to
                    existing resource partners and participating lenders;
                        (E) include a comprehensive plan for the use of
                    grant funds, including estimates for administrative
                    expenses and outreach costs; and
                        (F) any other requirements, as determined by the
                    Administrator.
        (e) Matching Requirement.--
                (1) In general.--As a condition of a grant provided under
            the pilot program, the Administrator shall require the
            recipient of the grant to contribute an amount equal to 25
            percent of the amount of the grant, obtained solely from non-
            Federal sources.
                (2) Form.--In addition to cash or other direct funding, the
            contribution required under paragraph (1) may include indirect
            costs or in-kind contributions paid for under non-Federal
            programs.

                           Subtitle G--Other Matters

    SEC. 100701. ADMINISTRATIVE EXPENSES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Administration for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $125,000,000, to
    remain available until September 30, 2030, for administrative expenses
    related to carrying out this title (or any amendments made by this
    title), except as otherwise provided in this title.
        (b) Rulemaking.--Using amounts made available under subsection (a),
    not later than 30 days after the date of the enactment of this Act, the
    Administrator may issue rules, including interim final rules, as
    necessary to carry out this title and the amendments made by this
    title.

    SEC. 100702. OFFICE OF INSPECTOR GENERAL OF THE SMALL BUSINESS
                  ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated
    to the Office of Inspector General of the Small Business Administration
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $12,500,000, to remain available until September 30,
    2030, for audits, investigations, and other oversight of projects and
    activities carried out with funds made available by this title to the
    Small Business Administration.

            TITLE XI--COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE

    SEC. 110001. AFFORDABLE HOUSING ACCESS PROGRAM.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $9,750,000,000, to remain available until
    September 30, 2026, to the Secretary of Housing and Urban Development
    and the Administrator of the Federal Transit Administration to make
    competitive grants under sections 5307, 5311, and 5339(c) of title 49,
    United States Code, to support--
                (1) access to affordable housing;
                (2) enhanced mobility for residents and riders, including
            those in disadvantaged communities and neighborhoods,
            persistent poverty communities, or for low-income riders
            generally; and
                (3) other community benefits for residents of disadvantaged
            communities or neighborhoods, persistent poverty communities,
            or for low-income riders generally identified by the Secretary
            and the Administrator related to enhanced transit service,
            including--
                        (A) access to job and educational opportunities;
                        (B) better connections to medical care; and
                        (C) enhanced access to grocery stores with fresh
                    foods to help eliminate food deserts.
        (b) Administration of Funds.--Funds made available under this
    section--
                (1) shall not be subject to any prior restriction on the
            total amount of funds available for implementation or execution
            of programs authorized under sections 5307, 5311, 5312, 5314,
            or 5339(c) of title 49, United States Code;
                (2) notwithstanding requirements related to Government
            share under such sections, shall be available for up to 100
            percent of the net cost of a project;
                (3) notwithstanding section 5307(a)(1) of such title, may
            be used for operating costs of equipment and facilities in an
            urbanized area with a population equal to or greater than
            200,000 individuals; and
                (4) shall be expended in compliance with the U.S.
            Department of Transportation's Disadvantaged Business
            Enterprise Program.
        (c) Eligible Activities.--Eligible activities for funds made
    available under subsection (a) shall be--
                (1) construction of a new fixed guideway capital project;
                (2) construction of a bus rapid transit project or a
            corridor-based bus rapid transit project that utilizes zero-
            emission vehicles, or a collection of such projects;
                (3) the establishment or expansion of high-frequency bus
            service that utilizes zero-emission buses;
                (4) the acquisition of zero-emission vehicles or related
            infrastructure under section 5339(c) of title 49, United States
            Code, to expand service in urban areas and the acquisition of
            vehicles under section 5311 of such title to expand service in
            non-urban areas;
                (5) an expansion of the service area or the frequency of
            service of recipients or subrecipients under sections 5307 or
            5311 of such title, including the provision of fare-free or
            reduced-fare service;
                (6) renovation or construction of facilities and incidental
            expenses related to transit service in disadvantaged
            communities or neighborhoods or service that benefits low-
            income riders generally;
                (7) additional assistance to project sponsors of new fixed
            guideway capital projects, core capacity improvement projects,
            or corridor-based bus rapid transit projects not yet open to
            revenue service, notwithstanding applicable requirements
            regarding Government share of contributions toward net project
            cost of the project or the share of contributions provided by
            the Administrator of the Federal Transit Administration, if--
                        (A) the applicant demonstrates that the
                    availability of funding under this section provides
                    additional support for transit services consistent with
                    the requirements in subsection (a); and
                        (B) assistance under this paragraph does not
                    increase by more than 10 percentage points--
                                (i) the Government share of contributions
                            toward net project cost; or
                                (ii) the Government share of assistance
                            from a program carried out by the Administrator
                            of the Federal Transit Administration;
                (8) fleet transition, route, or other public transportation
            planning, including planning related to economic development;
            and
                (9) projects to upgrade the accessibility of bus or rail
            public transportation services for persons with disabilities,
            including individuals who use wheelchairs.
        (d) Research, Technical Assistance, and Training.--In addition to
    amounts otherwise available, there is appropriated for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $150,000,000, to remain available until September 30, 2026, for grants
    under sections 5312 or 5314 of title 49, United States Code, (excluding
    grants related to any activities or agreements with international
    entities or foreign nationals) for--
                (1) activities under section 5312 of such title that
            support efforts to reduce barriers to the deployment of zero-
            emission transit vehicles in disadvantaged communities or
            neighborhoods and rural areas, including barriers related to
            the cost of such vehicles; and
                (2) activities under section 5314 of such title for
            training and development activities to support the provision of
            service to disadvantaged communities or neighborhoods and rural
            areas.
        (e) Administrative Expenses.--In addition to amounts otherwise
    available, there is appropriated for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $100,000,000, to remain
    available until September 30, 2026, for administrative expenses and
    oversight costs of carrying out this section and to make new awards or
    to increase prior awards to provide technical assistance and capacity
    building for eligible recipients or subrecipients under this section.
        (f) Period of Availability.--Any funds provided from the general
    fund of the Treasury to carry out grants under section 5339(c) of title
    49, United States Code, for fiscal years 2025 and 2026 shall remain
    available until September 30, 2028.

    SEC. 110002. COMMUNITY CLIMATE INCENTIVE GRANT PROGRAM.

        (a) In General.--Chapter 1 of title 23, United States Code, is
    amended by adding at the end the following:
    ``Sec. 177. Community climate incentive grant program
        ``(a) Establishment.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $50,000,000, to remain available
    until September 30, 2026, to the Administrator of the Federal Highway
    Administration--
                ``(1) to establish a greenhouse gas performance measure
            that requires States to set performance targets to reduce
            greenhouse gas emissions;
                ``(2) to establish an incentive structure to reward States
            that demonstrate the most significant progress toward achieving
            reductions in greenhouse gas emissions;
                ``(3) to establish consequences for States that do not
            achieve reductions in greenhouse gas emissions;
                ``(4) to issue guidance and regulations and provide
            technical assistance as necessary to implement this section;
            and
                ``(5) for operations and administration of the Federal
            Highway Administration in carrying out this section.
        ``(b) Incentive Grants to States.--In addition to amounts otherwise
    available, there is appropriated for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $950,000,000, to remain
    available until September 30, 2026, to the Administrator of the Federal
    Highway Administration for incentive grants for carbon reduction
    projects, to be awarded to States that--
                ``(1) qualify for a reward under the incentive structure
            established by the Administrator of the Federal Highway
            Administration under subsection (a)(2); or
                ``(2) have incorporated carbon reduction strategies that
            contribute to achieving net zero greenhouse gas emissions by
            2050 into the transportation plans required under section 135.
        ``(c) Community Climate Grants to Other Eligible Entities.--
                ``(1) In general.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated,
            $3,000,000,000, to remain available until September 30, 2026,
            to the Administrator of the Federal Highway Administration to
            award grants, on a competitive basis, for carbon reduction
            projects to eligible entities that are not States.
                ``(2) Federal share.--The Federal share of the cost of a
            project carried out with a grant under this subsection may be
            up to 100 percent.
        ``(d) Use of Funds.--
                ``(1) In general.--A project carried out under subsection
            (b) or (c) shall be treated as a project on a Federal-aid
            highway.
                ``(2) Compliance with existing requirements.--Funds made
            available for a grant under subsection (b), and funds made
            available for a grant under subsection (c) that are
            administered by or through a State department of
            transportation, shall be expended in compliance with the U.S.
            Department of Transportation's Disadvantaged Business
            Enterprise Program.
        ``(e) Limitation.--Funds made available under this section shall
    not--
                ``(1) be subject to any restriction or limitation on the
            total amount of funds available for implementation or execution
            of programs authorized for Federal-aid highways; or
                ``(2) be used for projects that result in additional
            through travel lanes for single occupant passenger vehicles.
        ``(f) Definitions.--In this section:
                ``(1) Carbon reduction project.--The term `carbon reduction
            project' means a project--
                        ``(A) that is eligible under this title; and
                        ``(B) that--
                                ``(i) will result in significant reductions
                            in greenhouse gas emissions related to a
                            surface transportation facility or project;
                                ``(ii) provides zero-emission
                            transportation options;
                                ``(iii) reduces dependence on single-
                            occupant vehicle trips; or
                                ``(iv) advances carbon reduction strategies
                            adopted by an eligible entity that contribute
                            to achieving net-zero greenhouse gas emissions
                            by 2050.
                ``(2) Eligible entity.--The term `eligible entity' means--
                        ``(A) a unit of local government;
                        ``(B) a political subdivision of a State;
                        ``(C) a territory;
                        ``(D) a metropolitan planning organization (as
                    defined in section 134(b)(2));
                        ``(E) a special purpose district or public
                    authority with a transportation function;
                        ``(F) an entity described in section 207(m)(1)(E);
                    or
                        ``(G) a State.''.
        (b) Clerical Amendment.--The analysis for chapter 1 of title 23,
    United States Code, is amended by adding at the end the following:

    ``177. Community climate incentive grant program.''.

    SEC. 110003. NEIGHBORHOOD ACCESS AND EQUITY GRANT PROGRAM.

        (a) In General.--Chapter 1 of title 23, United States Code, is
    further amended by adding at the end the following:
    ``Sec. 178. Neighborhood access and equity grant program
        ``(a) In General.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $2,370,000,000, to remain
    available until September 30, 2026, to the Administrator of the Federal
    Highway Administration for competitive grants to eligible entities
    described in subsection (b)--
                ``(1) to improve walkability, safety, and affordable
            transportation access through construction of projects that are
            context-sensitive--
                        ``(A) to remove, remediate, or reuse a facility
                    described in subsection (c)(1);
                        ``(B) to replace a facility described in subsection
                    (c)(1) with a facility that is at-grade or lower speed;
                        ``(C) to retrofit or cap a facility described in
                    subsection (c)(1);
                        ``(D) to build or improve complete streets,
                    multiuse trails, regional greenways, or active
                    transportation networks and spines; or
                        ``(E) to provide affordable access to essential
                    destinations, public spaces, or transportation links
                    and hubs;
                ``(2) to mitigate or remediate negative impacts on the
            human or natural environment resulting from a facility
            described in subsection (c)(2) in a disadvantaged or
            underserved community, including construction of--
                        ``(A) noise barriers to reduce impacts resulting
                    from a facility described in subsection (c)(2);
                        ``(B) technologies, infrastructure, and activities
                    to reduce surface transportation-related air pollution,
                    including greenhouse gas emissions;
                        ``(C) infrastructure or protective features to
                    reduce or manage stormwater run-off resulting from a
                    facility described in subsection (c)(2), including
                    through natural infrastructure and pervious, permeable,
                    or porous pavement;
                        ``(D) infrastructure and natural features to reduce
                    or mitigate urban heat island hot spots in the
                    transportation right-of-way or on surface
                    transportation facilities; or
                        ``(E) safety improvements for vulnerable road
                    users; and
                ``(3) for planning and capacity building activities in
            disadvantaged or underserved communities to--
                        ``(A) identify, monitor, or assess local and
                    ambient air quality, emissions of transportation
                    greenhouse gases, hot spot areas of extreme heat or
                    elevated air pollution, gaps in tree canopy coverage,
                    or flood prone transportation infrastructure;
                        ``(B) assess transportation equity or pollution
                    impacts and develop local anti-displacement policies
                    and community benefit agreements;
                        ``(C) conduct predevelopment activities for
                    projects eligible under this subsection;
                        ``(D) expand public participation in transportation
                    planning by individuals and organizations in
                    disadvantaged or underserved communities; or
                        ``(E) administer or obtain technical assistance
                    related to activities described in this subsection.
        ``(b) Eligible Entities Described.--An eligible entity referred to
    in subsection (a) is--
                ``(1) a State;
                ``(2) a unit of local government;
                ``(3) a political subdivision of a State;
                ``(4) an entity described in section 207(m)(1)(E);
                ``(5) a territory of the United States;
                ``(6) a special purpose district or public authority with a
            transportation function;
                ``(7) a metropolitan planning organization (as defined in
            section 134(b)(2)); or
                ``(8) with respect to a grant described in subsection
            (a)(3), in addition to an eligible entity described in
            paragraphs (1) through (7), a nonprofit organization or
            institution of higher education that has entered into a
            partnership with an eligible entity described in paragraphs (1)
            through (7).
        ``(c) Facility Described.--A facility referred to in subsection (a)
    is--
                ``(1) a surface transportation facility for which high
            speeds, grade separation, or other design factors create an
            obstacle to connectivity within a community; or
                ``(2) a surface transportation facility which is a source
            of air pollution, noise, stormwater, or other burden to a
            disadvantaged or underserved community.
        ``(d) Investment in Economically Disadvantaged Communities.--
                ``(1) In general.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated,
            $1,580,000,000, to remain available until September 30, 2026,
            to the Administrator of the Federal Highway Administration to
            provide grants for projects in communities described in
            paragraph (2) for the same purposes and administered in the
            same manner as described in subsection (a).
                ``(2) Communities described.--A community referred to in
            paragraph (1) is a community that--
                        ``(A) is economically disadvantaged, including an
                    underserved community or a community located in an area
                    of persistent poverty;
                        ``(B) has entered or will enter into a community
                    benefits agreement with representatives of the
                    community;
                        ``(C) has an anti-displacement policy, a community
                    land trust, or a community advisory board in effect; or
                        ``(D) has demonstrated a plan for employing local
                    residents in the area impacted by the activity or
                    project proposed under this section.
        ``(e) Administration.--
                ``(1) In general.--A project carried out under subsection
            (a) or (d) shall be treated as a project on a Federal-aid
            highway.
                ``(2) Compliance with existing requirements.--Funds made
            available for a grant under this section and administered by or
            through a State department of transportation shall be expended
            in compliance with the U.S. Department of Transportation's
            Disadvantaged Business Enterprise Program.
        ``(f) Cost Share.--The Federal share of the cost of an activity
    carried out using a grant awarded under this section shall be not more
    than 80 percent, except that the Federal share of the cost of a project
    in a disadvantaged or underserved community may be up to 100 percent.
        ``(g) Technical Assistance.--In addition to amounts otherwise
    available, there is appropriated for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $50,000,000, to remain
    available until September 30, 2026, to the Administrator of the Federal
    Highway Administration for--
                ``(1) guidance, technical assistance, templates, training,
            or tools to facilitate efficient and effective contracting,
            design, and project delivery by units of local government;
                ``(2) subgrants to units of local government to build
            capacity of such units of local government to assume
            responsibilities to deliver surface transportation projects;
            and
                ``(3) operations and administration of the Federal Highway
            Administration.
        ``(h) Limitations.--Amounts made available under this section shall
    not--
                ``(1) be subject to any restriction or limitation on the
            total amount of funds available for implementation or execution
            of programs authorized for Federal-aid highways; and
                ``(2) be used for a project for additional through travel
            lanes for single-occupant passenger vehicles.''.
        (b) Clerical Amendment.--The analysis for chapter 1 of title 23,
    United States Code, is further amended by adding at the end the
    following:

    ``178. Neighborhood access and equity grant program.''.

    SEC. 110004. TERRITORIAL HIGHWAY PROGRAM FUNDING.

        (a) In General.--In addition to amounts otherwise made available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $320,000,000, to remain available
    until September 30, 2026, to the Administrator of the Federal Highway
    Administration for distribution under section 165(c) of title 23,
    United States Code.
        (b) Limitation.--Funds made available under this section shall not
    be subject to any restriction or limitation on the total amount of
    funds available for implementation or execution of programs authorized
    for Federal-aid highways.

    SEC. 110005. TRAFFIC SAFETY CLEARINGHOUSE.

        (a) In General.--In addition to amounts otherwise made available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $47,500,000 to remain available
    until September 30, 2026, for the Administrator of the National Highway
    Traffic Safety Administration to make 1 or more grants, cooperative
    agreements, or contracts with 1 or more qualified institutions to--
                (1) operate a national clearinghouse for fair and equitable
            traffic safety enforcement programs;
                (2) conduct research relating to, and develop, systems for
            States to collect traffic safety enforcement data, and provide
            technical assistance to States collecting such data, including
            the sharing of data to a national database;
                (3) develop recommendations and best practices to help
            States collect and use traffic safety enforcement data to
            promote equity and reduce traffic-related fatalities and
            injuries; and
                (4) develop information and educational programs relating
            to implementing equitable traffic safety enforcement best
            practices to assist States and local communities.
        (b) Administration.--In addition to amounts otherwise made
    available, there is appropriated for fiscal year 2022, out of any money
    in the Treasury not otherwise appropriated, $2,500,000 to remain
    available until September 30, 2026, for the Administrator of the
    National Highway Traffic Safety Administration for the salaries,
    expenses, and costs of administering this section.
        (c) Definition of State.--In this section the term ``State'' has
    the meaning given the term in section 401 of title 23, United States
    Code.

    SEC. 110006. PASSENGER RAIL IMPROVEMENT, MODERNIZATION, AND EMISSIONS
                  REDUCTION GRANTS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Transportation for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $10,000,000,000, to remain available until September 30, 2026, for
    financial assistance under sections 26101 and 26106 of title 49, United
    States Code, to eligible entities for eligible projects.
        (b) Definitions.--In this section:
                (1) Corridor.--The term ``corridor'' means an existing,
            modified, or proposed intercity passenger rail service (as
            defined in section 26106(b)(5) of title 49, United States
            Code).
                (2) Eligible entity.--The term ``eligible entity'' means--
                        (A) an entity that is eligible to receive financial
                    assistance under section 26101 of title 49, United
                    States Code; and
                        (B) an applicant that is eligible to receive a
                    grant under section 26106 of title 49, United States
                    Code.
                (3) Eligible project.--The term ``eligible project''
            means--
                        (A) a planning project for high-speed rail corridor
                    development that consists of planning activities
                    eligible to receive financial assistance under section
                    26101(b)(1) of title 49, United States Code; and
                        (B) a capital project for high-speed rail corridor
                    development that--
                                (i) is eligible to receive a grant for a
                            capital project (as defined in section
                            26106(b)(3) of title 49, United States Code);
                            and
                                (ii) directly serves rail stations within
                            urban areas (as published by the Bureau of the
                            Census) that are located in close proximity to
                            a census tract (as published by the Bureau of
                            the Census) within the urban area that has a
                            greater density population than the urban area
                            as a whole.
                (4) High-speed rail.--The term ``high-speed rail'' means
            non-highway ground transportation that is owned or operated by
            an eligible entity and reasonably expected to reach speeds of--
                        (A) 160 miles per hour or faster on a shared use
                    right-of-way; or
                        (B) 186 miles per hour or faster on a dedicated
                    right-of-way.
        (c) Allocation.--Not less than $1,000,000,000 of the amounts
    appropriated by subsection (a) shall be used for eligible projects
    described in subsection (b)(3)(A).
        (d) Federal Share.--For any financial assistance and grants
    provided pursuant to this section, the Federal share may not exceed 90
    percent of the total cost of the eligible project.
        (e) Oversight.--Not more than $100,000,000 of the amounts
    appropriated by subsection (a) may be used by the Secretary of
    Transportation for the costs of award and project management of
    financial assistance provided under this section.

    SEC. 110007. ALTERNATIVE FUEL AND LOW-EMISSION AVIATION TECHNOLOGY
                  PROGRAM.

        (a) Appropriation and Establishment.--For purposes of establishing
    a competitive grant program to provide grants to eligible entities to
    carry out projects located in the United States that produce,
    transport, blend, or store sustainable aviation fuel, or develop,
    demonstrate, or apply low-emission aviation technologies, in addition
    to amounts otherwise available, there are appropriated to the Secretary
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, to remain available until September 30, 2026--
                (1) $247,000,000 for projects relating to the production,
            transportation, blending, or storage of sustainable aviation
            fuel;
                (2) $47,000,000 for projects relating to low-emission
            aviation technologies; and
                (3) $6,000,000 to fund the award of grants under this
            section, and oversight of the program, by the Secretary.
        (b) Considerations.--In carrying out subsection (a), the Secretary
    shall consider, with respect to a proposed project--
                (1) the capacity for the eligible entity to increase the
            domestic production and deployment of sustainable aviation fuel
            or the use of low-emission aviation technologies among the
            United States commercial aviation and aerospace industry;
                (2) the projected greenhouse gas emissions from such
            project, including emissions resulting from the development of
            the project, and the potential the project has to reduce or
            displace, on a lifecycle basis, United States greenhouse gas
            emissions associated with air travel;
                (3) the capacity to create new jobs and develop supply
            chain partnerships in the United States;
                (4) for projects related to the production of sustainable
            aviation fuel, the projected lifecycle greenhouse gas emissions
            benefits from the proposed project, which shall include
            feedstock and fuel production and potential direct and indirect
            greenhouse gas emissions (including resulting from changes in
            land use); and
                (5) the benefits of ensuring a diversity of feedstocks for
            sustainable aviation fuel, including the use of waste carbon
            oxides and direct air capture.
        (c) Cost Share.--The Federal share of the cost of a project carried
    out using grant funds under subsection (a) shall be a maximum of 90
    percent of the proposed total cost of the project, and the Secretary
    shall consider the extent to which a proposed project meets the
    considerations described in subsection (b) in determining the Federal
    share under this subsection.
        (d) Fuel Emissions Reduction Test.--For purposes of clause (ii) of
    subsection (e)(7)(E), the Secretary shall, not later than 2 years after
    the date of enactment of this section, adopt at least 1 methodology for
    testing lifecycle greenhouse gas emissions that meets the requirements
    of such clause.
        (e) Definitions.--In this section:
                (1) Eligible entity.--The term ``eligible entity'' means--
                        (A) a State or local government, including the
                    District of Columbia, other than an airport sponsor;
                        (B) an air carrier;
                        (C) an airport sponsor;
                        (D) an accredited institution of higher education;
                        (E) a research institution;
                        (F) a person or entity engaged in the production,
                    transportation, blending, or storage of sustainable
                    aviation fuel in the United States or feedstocks in the
                    United States that could be used to produce sustainable
                    aviation fuel;
                        (G) a person or entity engaged in the development,
                    demonstration, or application of low-emission aviation
                    technologies; or
                        (H) nonprofit entities or nonprofit consortia with
                    experience in sustainable aviation fuels, low-emission
                    aviation technologies, or other clean transportation
                    research programs.
                (2) Feedstock.--The term ``feedstock'' means sources of
            hydrogen and carbon not originating from unrefined or refined
            petrochemicals.
                (3) Induced land-use change values.--The term ``induced
            land-use change values'' means the greenhouse gas emissions
            resulting from the conversion of land to the production of
            feedstocks and from the conversion of other land due to the
            displacement of crops or animals for which the original land
            was previously used.
                (4) Lifecycle greenhouse gas emissions.--The term
            ``lifecycle greenhouse gas emissions'' means the combined
            greenhouse gas emissions from feedstock production, collection
            of feedstock, transportation of feedstock to fuel production
            facilities, conversion of feedstock to fuel, transportation and
            distribution of fuel, and fuel combustion in an aircraft
            engine, as well as from induced land-use change values.
                (5) Low-emission aviation technologies.--The term ``low-
            emission aviation technologies'' means technologies, produced
            in the United States, that significantly--
                        (A) improve aircraft fuel efficiency;
                        (B) increase utilization of sustainable aviation
                    fuel; or
                        (C) reduce greenhouse gas emissions produced during
                    operation of civil aircraft.
                (6) Secretary.--The term ``Secretary'' means the Secretary
            of Transportation.
                (7) Sustainable aviation fuel.--The term ``sustainable
            aviation fuel'' means liquid fuel, produced in the United
            States, that--
                        (A) consists of synthesized hydrocarbons;
                        (B) meets the requirements of--
                                (i) ASTM International Standard D7566; or
                                (ii) the co-processing provisions of ASTM
                            International Standard D1655, Annex A1 (or such
                            successor standard);
                        (C) is derived from biomass (in a similar manner as
                    such term is defined in section 45K(c)(3) of the
                    Internal Revenue Code of 1986), waste streams,
                    renewable energy sources, or gaseous carbon oxides;
                        (D) is not derived from palm fatty acid
                    distillates; and
                        (E) achieves at least a 50 percent lifecycle
                    greenhouse gas emissions reduction in comparison with
                    petroleum-based jet fuel, as determined by a test that
                    shows--
                                (i) the fuel production pathway achieves at
                            least a 50 percent reduction of the aggregate
                            attributional core lifecycle emissions and the
                            induced land use change values under a
                            lifecycle methodology for sustainable aviation
                            fuels similar to that adopted by the
                            International Civil Aviation Organization with
                            the agreement of the United States; or
                                (ii) the fuel production pathway achieves
                            at least a 50 percent reduction of the
                            aggregate attributional core lifecycle
                            greenhouse gas emissions values and the induced
                            land-use change values under another
                            methodology that the Secretary determines is--
                                        (I) reflective of the latest
                                    scientific understanding of lifecycle
                                    greenhouse gas emissions; and
                                        (II) as stringent as the
                                    requirement under clause (i).

    SEC. 110008. ASSISTANCE TO UPDATE AND ENFORCE HAZARD RESISTANT CODES
                  AND STANDARDS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $145,500,000, to remain available until
    expended, to the Administrator of the Federal Emergency Management
    Agency for the Building Resilient Infrastructure and Communities
    Program for activities and grants that provide technical assistance and
    capacity building, for which the Federal cost share shall be 100
    percent, to State, local, Indian Tribal, territorial, or the District
    of Columbia governments for establishing, implementing, and carrying
    out enforcement activities of the latest published editions of relevant
    performance-based and consensus-based codes, specifications, and
    standards, including amendments made by State, local, Indian Tribal,
    territorial, or the District of Columbia governments during the
    adoption process, that incorporate--
                (1) the latest hazard-resistant designs; and
                (2) the latest requirements for the maintenance and
            inspection of existing buildings to address hazard risk.
        (b) Administration.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise available, $4,500,000 to the Administrator of
    the Federal Emergency Management Agency, to remain available until
    expended, for administrative expenses of carrying out this section.

    SEC. 110009. ECONOMIC DEVELOPMENT ADMINISTRATION.

        (a) Economic Development Assistance for Regional Economic Growth
    Clusters.--In addition to amounts otherwise available, there is
    appropriated for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $3,360,000,000, to remain available until
    September 30, 2031, to the Secretary of Commerce (referred to in this
    section as the ``Secretary'') for grants under section 209 (except for
    assistance authorized by section 209(c)(1)) of the Public Works and
    Economic Development Act of 1965 (42 U.S.C. 3149) to develop regional
    economic growth clusters, including grants for technical assistance,
    planning, and predevelopment activities, subject to the condition that
    sections 204 and 301 of such Act (42 U.S.C. 3144 and 3161) shall not
    apply to grants made with amounts made available under this subsection.
        (b) Recompete Grants for Persistently Distressed Communities.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2022, out of
            any money in the Treasury not otherwise appropriated,
            $1,200,000,000, to remain available until September 30, 2031,
            to the Secretary of Commerce for economic adjustment assistance
            as authorized by section 209 (except for assistance authorized
            by section 209(c)(1)) of the Public Works and Economic
            Development Act of 1965 (42 U.S.C. 3149) to provide grants to
            eligible recipients (as defined in section 3 of such Act) to
            alleviate economic distress and support long-term comprehensive
            economic development and job creation in persistently
            distressed local labor markets and local communities, except
            that sections 204 and 301 of such Act (42 U.S.C. 3144 and 3161)
            shall be inapplicable to such grants.
                (2) Recompete plan.--As a condition of receipt of a grant
            described under paragraph (1), an eligible recipient shall
            submit a comprehensive 10-year economic development plan for
            approval by the Secretary that includes--
                        (A) proposed programs and activities to be carried
                    out with a grant awarded under this subsection to
                    address the economic challenges of the local labor
                    market or local community in a manner that promotes
                    long-term, sustained economic growth, quality job
                    creation, and local prime-age employment growth;
                        (B) projected costs, annual expenditures, and a
                    proposed grant disbursement schedule; and
                        (C) other local economic information and periodic
                    benchmarking criteria as the Secretary determines
                    appropriate.
                (3) Maximum award amount.--In determining the maximum
            amount of a grant that may be awarded under paragraph (1) for
            the purposes of implementing and carrying out the programs and
            activities identified in an approved recompete plan described
            in paragraph (2), the Secretary shall use the product obtained
            by multiplying--
                        (A) the difference in the prime-age employment rate
                    between the United States and the local labor market or
                    local community;
                        (B) the prime-age population of the local labor
                    market or local community; and
                        (C) either--
                                (i) $70,585 for local labor markets with a
                            prime-age employment rate not less than 2.5
                            percent below the United States; or
                                (ii) $53,600 for local communities with a
                            prime-age employment rate not less than 5
                            percent below the United States.
                (4) Definitions.--In this subsection:
                        (A) Local labor market.--The term ``local labor
                    market'' means any of the following areas that contains
                    1 or more recipients eligible under paragraph (1):
                                (i) A metropolitan statistical area or
                            micropolitan statistical area, excluding any
                            area described in clause (iii).
                                (ii) A commuting zone, excluding any areas
                            described in clauses (i) and (iii).
                                (iii) Tribal land subject to the
                            jurisdiction of an Indian Tribe.
                        (B) Local community.--The term ``local community''
                    means the area served by a unit of general local
                    government that is located within, but does not cover
                    the entire area of, a local labor market that does not
                    meet the criteria described in paragraph (3)(C)(i).
        (c) Economic Adjustment Assistance for Energy and Industrial
    Transition Communities.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $240,000,000, to remain available
    until September 30, 2027, to the Secretary of Commerce for economic
    adjustment assistance as authorized by section 209 (except for
    assistance authorized by section 209(c)(1)) of the Public Works and
    Economic Development Act of 1965 (42 U.S.C. 3149) to provide
    assistance, including grants for technical assistance, planning, and
    predevelopment activities, to energy and industrial transition
    communities, including oil, gas, coal, nuclear, and biomass transition
    communities, and manufacturing transition communities.
        (d) Economic Adjustment Assistance for Technical Assistance,
    Project Predevelopment, and Capacity Building.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $240,000,000, to
    remain available until September 30, 2027, to the Secretary of Commerce
    for economic adjustment assistance as authorized by section 209 (except
    for assistance authorized by section 209(c)(1)) of the Public Works and
    Economic Development Act of 1965 (42 U.S.C. 3149) to provide grants for
    technical assistance, project predevelopment, and capacity building
    activities, including activities relating to the writing of grant
    applications (consistent with section 213 of the Public Works and
    Economic Development Act of 1965 (42 U.S.C. 3153)) and stipends to
    local community organizations for planning participation, community
    outreach and engagement activities, subject to the conditions that--
                (1) sections 204 and 301 of such Act shall not apply to
            grants made with amounts made available under this subsection;
            and
                (2) not less than 50 percent of the amounts made available
            under this subsection shall be for activities that are carried
            out in underserved communities.
        (e) Administration.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $210,000,000, to remain available
    until September 30, 2031, for the administrative expenses of carrying
    out this section.

    SEC. 110010. ASSISTANCE FOR FEDERAL BUILDINGS.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $500,000,000, to remain available until September 30,
    2031, to be deposited in the Federal Buildings Fund established under
    section 592 of title 40, United States Code, for measures necessary to
    convert facilities of the Administrator of General Services to high-
    performance green buildings (as defined in section 401 of the Energy
    Independence and Security Act of 2007 (42 U.S.C. 17061)).

    SEC. 110011. CLIMATE RESILIENT COAST GUARD INFRASTRUCTURE.

        In addition to amounts otherwise available, there is appropriated
    to the Coast Guard for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $650,000,000, to remain available
    until September 30, 2031, for the acquisition, design, and construction
    of new, or replacement of existing, climate resilient facilities,
    including personnel readiness facilities such as family support
    services facilities, that are threatened by or have been impacted by
    climate change, as authorized under sections 504(e) and 1101(b)(1) of
    title 14, United States Code.

    SEC. 110012. GREAT LAKES ICEBREAKER ACQUISITION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Coast Guard for fiscal year 2022, out of any
    money in the Treasury not otherwise appropriated, $350,000,000, to
    remain available until September 30, 2031, for acquisition, design, and
    construction of a Great Lakes heavy icebreaker, as authorized under
    section 8107 of the William M. (Mac) Thornberry National Defense
    Authorization Act for Fiscal Year 2021 (Public Law 116-283).
        (b) Limitation.--The funds made available under this section are
    subject to the condition that the Coast Guard shall not--
                (1) enter into an agreement involving funds made available
            under subsection (a) if such agreement--
                        (A) is for a term extending beyond September 30,
                    2031; or
                        (B) involves any payment that could be made or
                    funds disbursed using amounts made available under
                    subsection (a) after September 30, 2031; or
                (2) use any other funds available to the Coast Guard to
            satisfy obligations initially made under subsection (a).

    SEC. 110013. PORT INFRASTRUCTURE AND SUPPLY CHAIN RESILIENCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $600,000,000, to remain available until
    September 30, 2026, to the Maritime Administration for the purposes of
    making grants for projects to support supply chain resilience,
    reduction in port congestion, and the development of offshore wind
    through the program under section 50302(c) of title 46, United States
    Code.
        (b) Limitations.--The funds made available under this section are
    subject to the condition that the Secretary of Transportation shall
    not--
                (1) enter into an agreement involving funds made available
            under subsection (a) if such agreement--
                        (A) is for a term extending beyond September 30,
                    2031; or
                        (B) involves any payment that could be made or
                    funds disbursed using amounts made available under
                    subsection (a) after September 30, 2031; or
                (2) use any other funds available to the Secretary to
            satisfy obligations initially made under subsection (a).

    SEC. 110014. ALTERNATIVE WATER SOURCE PROJECT GRANTS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Environmental Protection Agency for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $125,000,000, to remain available until expended, for carrying out
    section 220 of the Federal Water Pollution Control Act (33 U.S.C.
    1300), in accordance with subsection (b), which funds may be used to
    make grants under such section on the condition that--
                (1) a project carried out using such funds shall, to the
            maximum extent practicable, maximize the avoidance,
            minimization, or mitigation of climate change impacts on, and
            of, any constructed part of the project (including through the
            implementation of technologies to recover and reuse energy
            produced in the treatment of wastewater); and
                (2) all of the iron and steel used in the project are
            produced in the United States in accordance with section 608 of
            such Act (33 U.S.C. 1388).
        (b) Limitations.--For purposes of subsection (a)--
                (1) the limitation in section 220(d)(1) of the Federal
            Water Pollution Control Act (as in effect on September 1,
            2021), as it applies to the receipt of planning or design
            funds, shall not apply with respect to eligibility for a grant
            under this section; and
                (2) the requirements of sections 220(d)(2) and (e) of such
            Act (as in effect on September 1, 2021) shall not apply to the
            making of a grant under this section.
        (c) Administrative Costs.--Of the amounts made available under
    subsection (a), the Administrator of the Environmental Protection
    Agency shall reserve 4 percent for the administrative costs of carrying
    out this section.

    SEC. 110015. SEWER OVERFLOW AND STORMWATER REUSE MUNICIPAL GRANTS.

        (a) General Assistance.--In addition to amounts otherwise
    available, there is appropriated to the Environmental Protection Agency
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $500,000,000, to remain available until expended, for
    carrying out section 221 of the Federal Water Pollution Control Act (33
    U.S.C. 1301), which funds may be used to make grants under such section
    on the condition that any activity carried out using such funds shall,
    to the maximum extent practicable, maximize the avoidance,
    minimization, or mitigation of climate change impacts on, and of, any
    constructed part of the activity (including through the implementation
    of technologies to recover and reuse energy produced in the treatment
    of wastewater).
        (b) Financially Distressed Communities.--
                (1) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Environmental
            Protection Agency for fiscal year 2022, out of any money in the
            Treasury not otherwise appropriated, $1,350,000,000, to remain
            available until expended, for carrying out section 221 of the
            Federal Water Pollution Control Act (33 U.S.C. 1301), which
            funds may be used to make grants under such section to a
            financially distressed community (as defined in such section),
            or an Indian tribe or other entity described in section
            518(c)(3) of such Act, on the condition that any activity
            carried out using such funds shall, to the maximum extent
            practicable, maximize the avoidance, minimization, or
            mitigation of climate change impacts on, and of, any
            constructed part of the activity (including through the
            implementation of technologies to recover and reuse energy
            produced in the treatment of wastewater).
                (2) Limitation.--In carrying out paragraph (1), the
            Administrator of the Environmental Protection Agency may not
            require a financially distressed community, Indian tribe, or
            entity receiving a grant pursuant to this subsection to
            provide, as a condition of eligibility to receive such grant, a
            share of the cost of the activity for which the grant was made.
        (c) Administrative Costs.--Of the amounts made available under each
    of subsections (a) and (b), the Administrator of the Environmental
    Protection Agency shall reserve 4 percent for the administrative costs
    of carrying out this section.

    SEC. 110016. INDIVIDUAL HOUSEHOLD DECENTRALIZED WASTEWATER TREATMENT
                  SYSTEM GRANTS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Environmental Protection Agency for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    to remain available until expended--
                (1) $75,000,000 to make grants to States, municipalities,
            and nonprofit entities under the Federal Water Pollution
            Control Act for the construction, repair, or replacement of
            individual household decentralized wastewater treatment systems
            of eligible individuals (as such term is defined in section
            603(j) of the Federal Water Pollution Control Act (33 U.S.C.
            1383(j))); and
                (2) $75,000,000 to make grants to States, municipalities,
            and nonprofit entities under such Act for the construction,
            repair, or replacement of individual household decentralized
            wastewater treatment systems of eligible individuals (as so
            defined) residing in households that are not connected to a
            system or technology designed to treat domestic sewage,
            including eligible individuals using household cesspools.
        (b) Administrative Costs.--Of the amounts made available under
    subsection (a), the Administrator of the Environmental Protection
    Agency shall reserve 7 percent for the administrative costs of carrying
    out this section.

    SEC. 110017. DISASTER RELIEF.

        The Administrator of the Federal Emergency Management Agency may
    provide financial assistance through September 30, 2026, pursuant to
    section 203(h), 404(a), and 406(b) of the Robert T. Stafford Disaster
    Relief and Emergency Assistance Act (42 U.S.C. 5133(h); 42 U.S.C.
    5170c(a); 42 U.S.C. 5172(b)) for--
                (1) costs associated with low-carbon materials; and
                (2) incentives that encourage low-carbon and net-zero
            energy projects, which may include an increase in the Federal
            cost share.

    SEC. 110018. ENVIRONMENTAL REVIEW IMPLEMENTATION FUNDS.

        (a) In General.--Chapter 1 of title 23, United States Code, is
    further amended by adding at the end the following:
    ``Sec. 179. Environmental review implementation funds
        ``(a) Establishment.--In addition to amounts otherwise available,
    for fiscal year 2022, there is appropriated to the Administrator, out
    of any money in the Treasury not otherwise appropriated, $50,000,000,
    to remain available until September 30, 2026, for the purpose of
    facilitating the development and review of documents for the
    environmental review process for proposed projects, including through--
                ``(1) the provision of guidance, technical assistance,
            templates, training, or tools to facilitate an efficient and
            effective environmental review process for surface
            transportation projects, including any administrative expenses
            of the Federal Highway Administration to conduct such
            activities; and
                ``(2) providing funds made available under this subsection
            to eligible entities--
                        ``(A) to build capacity of such eligible entities
                    and facilitate the environmental review process for
                    proposed projects, including--
                                ``(i) defining the scope or study areas;
                                ``(ii) identifying impacts, mitigation
                            measures, and reasonable alternatives;
                                ``(iii) preparing planning and
                            environmental studies and other documents prior
                            to and during the environmental review process,
                            for potential use in the environmental review
                            process in accordance with applicable statutes
                            and regulations;
                                ``(iv) conducting public engagement
                            activities; and
                                ``(v) carrying out other activities,
                            including permitting activities, as the
                            Administrator determines to be appropriate, to
                            support the timely completion of an
                            environmental review process required for a
                            proposed project; and
                        ``(B) for administrative expenses of the eligible
                    entity to conduct any of the activities described in
                    subparagraph (A).
        ``(b) Cost Share.--
                ``(1) In general.--The Federal share of the cost of an
            activity carried out under this section by an eligible entity
            shall be not more than 80 percent.
                ``(2) Source of funds.--The non-Federal share of the cost
            of an activity carried out under this section by an eligible
            entity may be satisfied using funds made available to the
            eligible entity under any other Federal, State, or local grant
            program, including funds made available to the eligible entity
            under this title or administered by the U.S. Department of
            Transportation.
        ``(c) Definitions.--In this section:
                ``(1) Administrator.--The term `Administrator' means the
            Administrator of the Federal Highway Administration.
                ``(2) Eligible entity.--The term `eligible entity' means--
                        ``(A) a State;
                        ``(B) a unit of local government;
                        ``(C) a political subdivision of a State;
                        ``(D) a territory of the United States;
                        ``(E) an entity described in section 207(m)(1)(E);
                        ``(F) a recipient of funds under section 203; or
                        ``(G) a metropolitan planning organization (as
                    defined in section 134(b)(2)).
                ``(3) Environmental review process.--The term
            `environmental review process' has the meaning given the term
            in section 139(a)(3).
                ``(4) Proposed project.--The term `proposed project' means
            a surface transportation project for which an environmental
            review process is required.''.
        (b) Clerical Amendment.--The analysis for chapter 1 of title 23,
    United States Code, is further amended by adding at the end the
    following:

    ``179. Environmental review implementation funds.''.

    SEC. 110019. LOW-CARBON TRANSPORTATION MATERIALS GRANTS.

        (a) In General.--Chapter 1 of title 23, United States Code, is
    further amended by adding at the end the following:
    ``Sec. 180. Low-carbon transportation materials grants
        ``(a) Federal Highway Administration Appropriation.--In addition to
    amounts otherwise available, there is appropriated for fiscal year
    2022, out of any money in the Treasury not otherwise appropriated,
    $900,000,000, to remain available until September 30, 2026, to the
    Administrator to reimburse eligible recipients for the incremental
    costs of using low-embodied carbon construction materials and products
    in projects and for the administrative costs of carrying out this
    section.
        ``(b) Reimbursement of Incremental Costs; Incentives.--
                ``(1) Reimbursement of incremental costs.--
                        ``(A) In general.--The Administrator shall, subject
                    to the availability of funds, reimburse eligible
                    recipients that use low-embodied carbon construction
                    materials and products on a project funded under this
                    title.
                        ``(B) Amount.--The amount of reimbursement under
                    subparagraph (A) shall be the incrementally higher cost
                    of using such materials relative to the cost of using
                    traditional materials, as determined by the eligible
                    recipient and verified by the Administrator.
                ``(2) Incentive.--If a reimbursement is provided under
            paragraph (1), the total Federal share payable for the project
            for which the reimbursement is provided shall be up to 100
            percent.
                ``(3) Limitations.--
                        ``(A) In general.--The Administrator shall only
                    provide a reimbursement under paragraph (1) for a
                    project on a--
                                ``(i) Federal-aid highway;
                                ``(ii) tribal transportation facility;
                                ``(iii) Federal lands transportation
                            facility; or
                                ``(iv) Federal lands access transportation
                            facility.
                        ``(B) Other restrictions.--Amounts made available
                    under this section shall not be subject to any
                    restriction or limitation on the total amount of funds
                    available for implementation or execution of programs
                    authorized for Federal-aid highways.
                        ``(C) Single occupant passenger vehicles.--Funds
                    made available under this section shall not be used for
                    projects that result in additional through travel lanes
                    for single occupant passenger vehicles.
                ``(4) Materials identification.--The Administrator shall
            review the low-embodied carbon construction materials and
            products identified by the Administrator of the Environmental
            Protection Agency and shall identify low-embodied carbon
            construction materials and products--
                        ``(A) appropriate for use in projects eligible
                    under this title; and
                        ``(B) eligible for reimbursement under this
                    section.
        ``(c) Definitions.--In this section:
                ``(1) Administrator.--The term `Administrator' means the
            Administrator of the Federal Highway Administration.
                ``(2) Eligible recipient.--The term `eligible recipient'
            means--
                        ``(A) a State;
                        ``(B) a unit of local government;
                        ``(C) a political subdivision of a State;
                        ``(D) a territory of the United States;
                        ``(E) an entity described in section 207(m)(1)(E));
                        ``(F) a recipient of funds under section 203;
                        ``(G) a metropolitan planning organization (as
                    defined in section 134(b)(2)); or
                        ``(H) a special purpose district or public
                    authority with a transportation function.
                ``(3) Embodied carbon.--The term `embodied carbon' means
            the quantity of greenhouse gas emissions associated with all
            relevant stages of production of a material or product,
            measured in kilograms of carbon dioxide-equivalent per unit of
            such material or product.
                ``(4) Low-embodied carbon construction materials and
            products.--The term `low-embodied carbon construction materials
            and products' means materials and products identified by the
            Administrator of the Environmental Protection Agency as having
            substantially lower levels of embodied carbon compared to
            estimated industry averages of similar products or
            materials.''.
        (b) Clerical Amendment.--The analysis for chapter 1 of title 23,
    United States Code, is further amended by adding at the end the
    following:

    ``180. Low-carbon transportation materials grants.''.

    SEC. 110020. SOUTHWEST BORDER REGIONAL COMMISSION.

        In addition to amounts otherwise available, there is appropriated
    to the Southwest Border Regional Commission for fiscal year 2022, out
    of any money in the Treasury not otherwise appropriated, $33,000,000,
    to remain available until September 30, 2031, to carry out activities
    authorized by subtitle V of title 40, United States Code.

                    TITLE XII--COMMITTEE ON VETERANS AFFAIRS

    SEC. 120001. DEPARTMENT OF VETERANS AFFAIRS INFRASTRUCTURE
                  IMPROVEMENTS.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, $2,317,000,000, to remain available until September 30,
    2031, for facilities under the jurisdiction of, or for the use of, the
    Department of Veterans Affairs to carry out sections 2400, 2403, 2404,
    2406, 2407, 2412, 8101, 8102 (except for section 8102(d)), 8103 (except
    for super construction projects as defined in section 8103(e)(3)), 8104
    through 8110, 8122, and 8161 through 8169 of title 38, United States
    Code, taking into consideration the integration of climate resiliency
    into infrastructure as well as the needs of underserved areas and
    underserved veteran populations.

    SEC. 120002. MODIFICATIONS TO ENHANCED-USE LEASE AUTHORITY OF
                  DEPARTMENT OF VETERANS AFFAIRS.

        (a) Modifications to Authority.--Paragraph (2) of section 8162(a)
    of title 38, United States Code, is amended to read as follows:
        ``(2)(A) The Secretary may enter into an enhanced-use lease on or
    after the date of the enactment of this paragraph only if the Secretary
    determines--
                ``(i) that the lease will not be inconsistent with, and
            will not adversely affect--
                        ``(I) the mission of the Department; or
                        ``(II) the operation of facilities, programs, and
                    services of the Department in the local area; and
                ``(ii) that--
                        ``(I) the lease will enhance the use of the leased
                    property by directly or indirectly benefitting
                    veterans; or
                        ``(II) the leased property will provide supportive
                    housing.
        ``(B) The Secretary shall give priority to enhanced-use leases
    that, on the leased property--
                ``(i) provide supportive housing for veterans;
                ``(ii) provide direct services or benefits targeted to
            veterans; or
                ``(iii) provide services or benefits that indirectly
            support veterans.''.
        (b) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $455,000,000 for the Department of
    Veterans Affairs, to remain available until expended, to enter into
    enhanced-use leases pursuant to section 8162 of title 38, United States
    Code, as amended by this section.
        (c) Modification of Sunset.--Section 8169 of such title is amended
    by striking ``December 31, 2023'' and inserting ``September 30, 2026''.

    SEC. 120003. MAJOR MEDICAL FACILITY LEASES OF THE DEPARTMENT OF
                  VETERANS AFFAIRS.

        (a) Authority to Enter Into Major Medical Facility Leases.--
    Paragraph (2) of subsection (a) of section 8104 of title 38, United
    States Code, is amended--
                (1) by striking ``No funds'' and inserting ``(A) No
            funds'';
                (2) by striking ``or any major medical facility lease'';
                (3) by striking ``or lease''; and
                (4) by adding at the end the following new subparagraph:
        ``(B) Funds may be appropriated for a fiscal year, and the
    Secretary may obligate and expend funds, including for advance planning
    and design, for any major medical facility lease.''.
        (b) Modification of Definition of Major Medical Facility Lease.--
    Subparagraph (B) of paragraph (3) of such subsection is amended to read
    as follows:
                ``(B) The term `major medical facility lease'--
                        ``(i) means a lease for space for use as a new
                    medical facility approved through the General Services
                    Administration under section 3307(a)(2) of title 40 at
                    an average annual rent equal to or greater than the
                    dollar threshold described in such section, which shall
                    be subject to annual adjustment in accordance with
                    section 3307(h) of such title; and
                        ``(ii) does not include a lease for space for use
                    as a shared Federal medical facility for which the
                    Department's estimated share of the lease costs does
                    not exceed such dollar threshold.''.
        (c) Interim Leasing Actions.--Such section is further amended by
    adding at the end the following new subsection:
        ``(i)(1) The Secretary may carry out interim leasing actions for
    major medical facility leases (as defined in subsection (a)(3)(B)).
        ``(2) In this subsection, the term `interim leasing actions' has
    the meaning given that term by the Administrator of the General
    Services Administration.''.
        (d) Applicability.--The amendments made by this section shall apply
    with respect to a major medical facility lease of the Department of
    Veterans Affairs that has not been specifically authorized by law on or
    before the date of the enactment of this Act and is included as part of
    the annual budget submission of the Department of Veterans Affairs for
    fiscal year 2022, 2023, or 2024.
        (e) Purchase Options.--The Secretary of Veterans Affairs may
    obligate and expend funds to exercise a purchase option included in any
    major medical facility lease described in subsection (d).
        (f) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2022, out of any money in the
    Treasury not otherwise appropriated, $1,805,000,000, to remain
    available until expended, for major medical facility leases pursuant to
    subchapter I of chapter 81 of title 38, United States Code, as amended
    by this section, as requested in the annual budget submission of the
    Department of Veterans Affairs for fiscal year 2022, 2023, or 2024.
        (g) Termination and Restoration.--
                (1) In general.--Effective upon the date of execution of
            the final lease award for leases described in subsection (d),
            subsections (a) through (e) of this section and the amendments
            made by those subsections are repealed and any provision of law
            amended by those subsections is restored as if those
            subsections had not been enacted into law.
                (2) Notification.--The Secretary of Veterans Affairs shall
            submit to Congress and the Law Revision Counsel of the House of
            Representatives written notification of the date specified in
            paragraph (1) not later than 30 days before such date.

    SEC. 120004. INCREASE IN NUMBER OF HEALTH PROFESSIONS RESIDENCY
                  POSITIONS AT DEPARTMENT OF VETERANS AFFAIRS MEDICAL
                  FACILITIES.

        (a) Increase.--In carrying out section 7302(a)(1) of title 38,
    United States Code, during the seven-year period beginning on the day
    that is one year after the date of the enactment of this Act, the
    Secretary of Veterans Affairs shall increase the number of health
    professions residency positions at medical facilities of the Department
    of Veterans Affairs by not more than 500 positions (which shall be
    allocated among occupations included in the most current determination
    published in the Federal Register pursuant to section 7412(a) of such
    title, or allocated pursuant to a prioritization by the Secretary of
    occupations in primary care, mental health care, and any other health
    professions occupation the Secretary determines appropriate) through
    the establishment of such new positions at--
                (1) medical facilities where the Secretary established such
            positions pursuant to section 301(b)(2) of the Veterans Access,
            Choice, and Accountability Act of 2014 (Public Law 113-146; 38
            U.S.C. 7302 note); or
                (2) any medical facility--
                        (A) the director of which expresses an interest in
                    establishing or expanding a health professions
                    residency program at the medical facility; or
                        (B) that is located in a community that has a high
                    concentration of veterans or is experiencing a shortage
                    of health care professionals.
        (b) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Department of Veterans Affairs for fiscal
    year 2022, out of any money in the Treasury not otherwise appropriated,
    $268,000,000, to remain available until September 30, 2029, for the
    purpose of carrying out this section.

    SEC. 120005. VETERAN RECORDS SCANNING.

        In addition to amounts otherwise available, there is appropriated
    to the Veterans Benefits Administration for fiscal year 2022, out of
    any money in the Treasury not otherwise appropriated, $150,000,000, to
    remain available until September 30, 2023, for costs of record scanning
    and claims processing, to carry out sections 7701 and 7703 of title 38,
    United States Code.

    SEC. 120006. FUNDING FOR DEPARTMENT OF VETERANS AFFAIRS OFFICE OF
                  INSPECTOR GENERAL.

        In addition to amounts otherwise available, there is appropriated
    to the Office of Inspector General of the Department of Veterans
    Affairs for fiscal year 2022, out of any money in the Treasury not
    otherwise appropriated, $5,000,000, to remain available until September
    30, 2031, for audits, investigations, and other oversight of projects
    and activities carried out with funds made available to the Department
    of Veterans Affairs.

                    TITLE XIII--COMMITTEE ON WAYS AND MEANS

                 Subtitle A--Universal Comprehensive Paid Leave

    SEC. 130001. COMPREHENSIVE PAID LEAVE.

        The Social Security Act is amended by adding at the end the
    following:

                ``TITLE XXII--COMPREHENSIVE PAID LEAVE BENEFITS

    ``SEC. 2201. TABLE OF CONTENTS.

        ``The table of contents for this title is as follows:

    ``Sec. 2201. Table of contents.
    ``Sec. 2202. Entitlement to comprehensive paid leave benefits.
    ``Sec. 2203. Benefit amount.
    ``Sec. 2204. Benefit determination and payment.
    ``Sec. 2205. Appeals.
    ``Sec. 2206. Accurate payment.
    ``Sec. 2207. Funding for benefit payments, grants, and program
                                administration.
    ``Sec. 2208. Funding for State administration option for legacy States.
    ``Sec. 2209. Reimbursement option for employer-sponsored comprehensive
                                paid leave benefits.
    ``Sec. 2210. Definitions.

    ``SEC. 2202. ENTITLEMENT TO COMPREHENSIVE PAID LEAVE BENEFITS.

        ``(a) In General.--Every individual who--
                ``(1) has filed an application for a comprehensive paid
            leave benefit in accordance with section 2204(a);
                ``(2) has, or anticipates having, at least 4 caregiving
            hours in a week ending at any time during the period that
            begins 90 days before the date on which such application is
            filed or not later than 90 days after such date;
                ``(3) has wages or self-employment income at any time
            during the period--
                        ``(A) beginning with the most recent calendar
                    quarter that ends at least 4 months prior to the
                    beginning of the individual's benefit period specified
                    in subsection (b); and
                        ``(B) ending with the month before the month in
                    which such benefit period begins; and
                ``(4) has at least the specified amount of wages and self-
            employment income during the most recent 8-calendar quarter
            period that ends at least 4 months prior to the beginning of
            the individual's benefit period specified in subsection (b),
    shall be entitled to such a benefit for each month during such benefit
    period, except as otherwise provided in this section. For purposes of
    paragraph (4), the specified amount for individuals whose benefit
    period begins in calendar year 2024 shall be $2,000, and the specified
    amount for individuals whose benefit period begins in any calendar year
    after 2024 shall equal the specified amount applicable for the calendar
    year preceding such calendar year, or, if larger, the product of $2,000
    and the quotient obtained by dividing the national average wage index
    (as defined in section 2210) for the second calendar year preceding
    such calendar year by the national average wage index (as so defined)
    for 2022.
        ``(b) Benefit Period.--
                ``(1) In general.--Except as provided in paragraph (2), the
            benefit period specified in this subsection is the period
            beginning with the month in which ends the 1st week in which
            the individual has at least 4 caregiving hours and otherwise
            would meet the criteria specified in paragraphs (1), (2), (3),
            and (4) of subsection (a) and ending at the end of the month in
            which ends the 52nd week ending during such period.
                ``(2) Retroactive benefits.--In the case of an application
            for benefits under this section with respect to an individual
            who has at least 4 caregiving hours in a week at any time
            during the period that begins 90 days before the date on which
            such application is filed, the benefit period specified in this
            subsection is the period beginning with the later of--
                        ``(A) the month in which ends the 1st week in which
                    the individual has at least 4 caregiving hours; or
                        ``(B) the 1st month that begins during such 90-day
                    period,
            and ending at the end of the month in which ends the 52nd week
            ending during such period.
                ``(3) Limitation.--Notwithstanding paragraphs (1) and (2),
            no benefit period under this title may begin with any month
            beginning before January 2024.
        ``(c) Caregiving Hours.--
                ``(1) Caregiving hour defined.--For purposes of this title,
            the term `caregiving hour' means a 1-hour period during which
            the individual engaged in qualified caregiving (determined on
            the basis of information filed with the Commissioner pursuant
            to subsection (c) of section 2204).
                ``(2) Qualified caregiving.--
                        ``(A) In general.--For purposes of this subsection,
                    the term `qualified caregiving' means any activity
                    engaged in by an individual in lieu of work (during the
                    hours that constitute the individual's regular workweek
                    (within the meaning of section 2203(d))), other than
                    for monetary compensation, for a qualifying reason (as
                    defined in section 2210).
                        ``(B) No monetary compensation permitted.--For
                    purposes of subparagraph (A), an activity shall be
                    considered to be engaged in by an individual for
                    monetary compensation if, for the time during which the
                    individual was so engaged, the individual received--
                                ``(i) wages from an employer;
                                ``(ii) self-employment income; or
                                ``(iii) any form of cash payment made by an
                            employer for purposes of providing the
                            individual with paid vacation, paid sick leave,
                            or any other form of paid time off (but not
                            including any such form of cash payment to the
                            extent that the sum of such cash payment and
                            any comprehensive paid leave benefits under
                            section 2202 does not exceed 100 percent of the
                            individual's regular rate of pay (as determined
                            under section 7(e) of the Fair Labor Standards
                            Act of 1938)).
                        ``(C) Treatment of individuals covered by employer-
                    sponsored comprehensive paid leave program.--For
                    purposes of subparagraph (A), an activity engaged in by
                    an individual shall not be considered to be engaged in
                    in lieu of work if, for the time during which the
                    individual was so engaged, the individual is taking
                    leave from covered employment under an employer-
                    sponsored program (as defined in section 2209(g)).
                        ``(D) Treatment of individuals covered by legacy
                    state comprehensive paid leave program.--For purposes
                    of subparagraph (A), an activity engaged in by an
                    individual shall not be considered to be engaged in in
                    lieu of work if, for the time during which the
                    individual was so engaged, the individual is taking
                    leave from covered employment under the law of a legacy
                    State (as defined in section 2208(c)). In the case of
                    an individual who is no longer employed, such
                    individual shall be treated, for purposes of the
                    preceding sentence, as taking leave from covered
                    employment under the law of a legacy State (as so
                    defined) with respect to the portion of the time during
                    which the individual was so engaged corresponding to
                    the share of the individual's regular workweek (within
                    the meaning of 2203(d)) that was in covered employment
                    under the law of a legacy State (as so defined).
        ``(d) No Caregiving Hours in Individual's Week of Death.--No
    caregiving hours of an individual may be credited under section 2203(c)
    to the week during which the individual dies.
        ``(e) Disqualification.--An individual who has been found to have
    used false statements or representation to secure benefits under this
    section shall be ineligible for benefits under this section for a 5-
    year period following the date of such finding.

    ``SEC. 2203. BENEFIT AMOUNT.

        ``(a) In General.--The amount of the benefit to which an individual
    is entitled under section 2202 for a month shall be an amount equal to
    the sum of the weekly benefit amounts for each week ending during such
    month. The weekly benefit amount of an individual for a week shall be
    equal to the product of the individual's weekly benefit rate (as
    determined under subsection (b)) multiplied by a fraction--
                ``(1) the numerator of which is the number of caregiving
            hours of the individual credited to such week (as determined in
            subsection (c)); and
                ``(2) the denominator of which is the number of hours in a
            regular workweek of the individual (as determined in subsection
            (d)).
        ``(b) Weekly Benefit Rate.--
                ``(1) In general.--For purposes of this section, an
            individual's weekly benefit rate shall be an amount equal to
            the sum of--
                        ``(A) 90.138 percent of the individual's average
                    weekly earnings to the extent that such earnings do not
                    exceed the amount established for purposes of this
                    subparagraph by paragraph (2);
                        ``(B) 73.171 percent of the individual's average
                    weekly earnings to the extent that such earnings exceed
                    the amount established for purposes of subparagraph (A)
                    but do not exceed the amount established for purposes
                    of this subparagraph by paragraph (2); and
                        ``(C) 53.023 percent of the individual's average
                    weekly earnings to the extent that such earnings exceed
                    the amount established for purposes of subparagraph (B)
                    but do not exceed the amount established for purposes
                    of this subparagraph by paragraph (2).
                ``(2) Amounts established.--
                        ``(A) Initial amounts.--For individuals whose
                    benefit period under this title begins in calendar year
                    2024, the amount established for purposes of
                    subparagraphs (A), (B), and (C) of paragraph (1) shall
                    be \1/52\ of $15,080, $34,248, and $62,000,
                    respectively.
                        ``(B) Wage indexing.--For individuals whose benefit
                    period under this title begins in any calendar year
                    after 2024, each of the amounts so established shall
                    equal the corresponding amount established for the
                    calendar year preceding such calendar year, or, if
                    larger, the product of the corresponding amount
                    established with respect to the calendar year 2024 and
                    the quotient obtained by dividing--
                                ``(i) the national average wage index (as
                            defined in section 2210) for the second
                            calendar year preceding such calendar year, by
                                ``(ii) the national average wage index (as
                            so defined) for calendar year 2022.
                        ``(C) Rounding.--Each amount established under
                    subparagraph (B) for any calendar year shall be rounded
                    to the nearest $1, except that any amount so
                    established which is a multiple of $0.50 but not of $1
                    shall be rounded to the next higher $1.
                ``(3) Average weekly earnings.--For purposes of this
            subsection, an individual's average weekly earnings, as
            calculated by the Commissioner, shall be equal to the quotient
            obtained by dividing--
                        ``(A) the total of the wages and self-employment
                    income received by the individual during the 8-calendar
                    quarter period described in section 2202(a)(4); by
                        ``(B) 104.
                ``(4) Evidence of earnings.--For purposes of determining
            the wages and self-employment income of an individual with
            respect to an application for benefits under section 2202, the
            Commissioner shall make such determination on the basis of data
            provided to the Commissioner from the National Directory of New
            Hires pursuant to section 453(j)(12) and self-employment income
            information provided to the Commissioner pursuant to section
            6103(l)(23) of the Internal Revenue Code of 1986, except that
            the Commissioner shall also consider any more recent or
            additional evidence of wages or self-employment income the
            individual chooses to additionally submit.
        ``(c) Crediting of Caregiving Hours to a Week.--The number of
    caregiving hours of an individual credited to a week as determined
    under this subsection shall equal the number of caregiving hours of the
    individual occurring during such week, except that--
                ``(1) such number may not exceed the number of hours in a
            regular workweek of the individual (as determined in subsection
            (d));
                ``(2) no caregiving hours may be credited to a week in
            which fewer than 4 caregiving hours of the individual occur;
                ``(3) no caregiving hours of the individual may be credited
            to the individual's waiting period, consisting of the first
            week during an individual's benefit period in which at least 4
            caregiving hours occur (regardless of whether the individual
            received any form of cash payment for the purpose of providing
            the individual with paid vacation, paid sick leave, or any
            other form of paid time off from the individual's employer
            during such week in accordance with section
            2202(c)(2)(B)(iii)); and
                ``(4) the total number of caregiving hours credited to
            weeks during the individual's benefit period may not exceed the
            product of 4 multiplied by the number of hours in a regular
            workweek of the individual (as so determined).
        ``(d) Number of Hours in a Regular Workweek.--For purposes of this
    section, the number of hours in a regular workweek of an individual
    shall be the number of hours that the individual regularly works in a
    week for all employers or as a self-employed individual (or regularly
    worked in the case of an individual who is no longer working or whose
    total weekly hours of work have been reduced) during the month before
    the individual's benefit period begins (or prior to such month, if
    applicable in the case of an individual who is no longer working or
    whose total weekly hours of work have been reduced).
        ``(e) Submission of Required Information.--Any person may submit
    applicable paid leave information with respect to an individual,
    including, as applicable, the individual's representative, the
    individual's employer, or any relevant authority identified under
    section 2204(b)(2). For purposes of this subsection, the term
    `applicable paid leave information' means, with respect to an
    individual, any information submitted to the Commissioner with respect
    to the comprehensive paid leave benefits of the individual, including
    any initial application, periodic benefit claim report, appeal, and any
    other information submitted in support of such application, report, or
    appeal.

    ``SEC. 2204. BENEFIT DETERMINATION AND PAYMENT.

        ``(a) In General.--An individual seeking benefits under section
    2202 shall file an application with the Commissioner containing at
    least the information described in subsection (b). Any information
    contained in an application for benefits under section 2202, or in a
    periodic benefit claim report filed with respect to such benefits,
    shall be presumed to be true and accurate, unless the Commissioner
    demonstrates by a preponderance of the evidence that information
    contained in the application or periodic benefit claim report is false,
    except that the Commissioner shall mandate procedures to validate the
    identity of such individual.
        ``(b) Required Contents of Initial Application.--An application for
    a comprehensive paid leave benefit filed by an individual shall
    include--
                ``(1) an attestation that the individual has, or
            anticipates having, at least 4 caregiving hours in a week
            ending at any time during the period that begins 90 days before
            the date on which such application is filed or not later than
            90 days after such date;
                ``(2) at the option of the Commissioner, a certification,
            issued by a relevant authority identified under regulations
            issued by the Commissioner, that contains such information as
            the Commissioner shall specify in regulations as necessary to
            affirm the circumstances giving rise to the need for such
            caregiving hours, which shall be no more than is required for
            reasonable documentation (as defined in section 2210);
                ``(3) an attestation from the individual that notice of the
            individual's need to be absent from work during such caregiving
            hours has been provided, not later than 7 days after such need
            arises, to the individual's employer (except in cases of
            hardship or other extenuating circumstances or if the
            individual does not have (or no longer has) an employer);
                ``(4) pay stubs or such other evidence as the individual
            may provide demonstrating the individual's wages or self-
            employment income during the period described in section
            2202(a)(3), except that the Commissioner may waive this
            requirement in any case in which such evidence is otherwise
            available to the Commissioner; and
                ``(5) an attestation from the individual stating the number
            of hours in a regular workweek of the individual (within the
            meaning of section 2203(d)).
    In the case of an individual who applies for a comprehensive paid leave
    benefit in the anticipation of caregiving hours occurring after the
    date of application, the certification described in paragraph (2), the
    attestations described in paragraphs (3) and (5), and the evidence
    described in paragraph (4) may be provided after the 1st week in which
    at least 4 such caregiving hours occur.
        ``(c) Periodic Benefit Claim Report.--
                ``(1) In general.--Except as provided in paragraph (2), not
            later than 60 days (or such longer period as may be provided in
            any case in which the Commissioner determines that good cause
            exists for an extension) after the end of each month during the
            benefit period of an individual entitled to benefits under
            section 2202, the individual shall file a periodic benefit
            claim report with the Commissioner. Such periodic benefit claim
            report shall specify the caregiving hours of the individual
            that occurred during each week that ended in such month. No
            periodic benefit claim report shall be required with respect to
            any week in which fewer than 4 caregiving hours occurred.
                ``(2) Retroactive applications.--In the case of an
            application filed by an individual for a comprehensive paid
            leave benefit with a benefit period that begins, in accordance
            with section 2202(b)(2), with a month that ends before the date
            on which such application is filed, the individual may include
            with such application the information described in the second
            sentence of paragraph (1) with respect to each week in the
            benefit period that ends before such date.
        ``(d) Determinations.--
                ``(1) Initial application.--The Commissioner shall
            determine, with respect to an individual applying for benefits
            under section 2202, the initial entitlement and the benefit
            period in accordance with such section, and the weekly benefit
            rate, average weekly earnings, and the number of hours in a
            regular workweek in accordance with section 2203.
                ``(2) Monthly benefit determinations.--On the basis of the
            information filed with the Commissioner pursuant to subsection
            (c), the Commissioner shall determine, with respect to an
            individual for each week ending in a month, the number of
            caregiving hours to be credited to such week in accordance with
            section 2203(c).
                ``(3) Changing circumstances.--If more than one type of
            circumstance gives rise to the need for caregiving hours during
            the individual's benefit period, such caregiving hours shall be
            credited to weeks within the benefit period in accordance with
            section 2203(c) regardless of circumstance.
        ``(e) Certification of Payment.--Not later than 15 days after the
    making of a determination under subsection (d)(2) with respect to the
    number of caregiving hours of an individual to be credited to weeks
    ending in a month, the Commissioner shall certify payment of the
    comprehensive paid leave benefit for such month to be made to such
    individual, and the Secretary of the Treasury shall make such payment
    in accordance with the certification of the Commissioner of Social
    Security.
        ``(f) Regulations and Procedures.--The Commissioner shall have full
    power and authority to make rules and regulation, including interim
    final regulations, and to establish procedures, not inconsistent with
    this title, which are necessary and appropriate to carry out this
    title.

    ``SEC. 2205. APPEALS.

        ``(a) In General.--An individual shall have the right--
                ``(1) to appeal to the Commissioner any determination made
            with respect to--
                        ``(A) comprehensive paid leave benefits under
                    section 2202; and
                        ``(B) comprehensive paid leave benefits under an
                    employer-sponsored program described in section 2209
                    whose appeal to the employer (or administering entity)
                    pursuant to subsection (b)(1)(B)(iii)(I) of such
                    section results in a determination unfavorable to the
                    individual; and
                ``(2) to have the appeal heard in a timely manner by a
            decisionmaker who was not the initial decisionmaker and who
            reviews any additional evidence submitted.
        ``(b) Treatment of Determinations on Appeal.--Any determination by
    the Commissioner on an appeal under this section shall be a final
    determination.

    ``SEC. 2206. ACCURATE PAYMENT.

        ``(a) Underpayments and Overpayments.--
                ``(1) In general.--Whenever the Commissioner determines
            that more or less than the correct amount of payment has been
            made to any individual under this title, the Commissioner shall
            promptly notify the individual of such determination and inform
            the individual of the right to appeal such determination in
            accordance with the provisions of section 2205. Proper
            adjustment or recovery shall be made as follows:
                        ``(A) Underpayments.--With respect to payment to an
                    individual of less than the correct amount, the
                    Commissioner shall promptly pay the balance of the
                    amount due to such underpaid individual.
                        ``(B) Overpayments.--
                                ``(i) In general.--With respect to payment
                            to an individual of more than the correct
                            amount, the Commissioner shall decrease any
                            payment for a month under section 2202 to which
                            such overpaid individual is entitled (except
                            that no such payment may be decreased in any
                            manner that results in weekly benefit amounts
                            for each week ending during such month that are
                            less than the lower of the weekly benefit
                            amounts for each such week as determined for
                            such individual under section 2203(a) or the
                            amount specified in clause (ii) with respect to
                            such weekly benefit amounts of the individual),
                            or shall require such overpaid individual to
                            refund the amount in excess of the correct
                            amount, or shall apply any combination of the
                            foregoing.
                                ``(ii) Limitation on recovery.--
                                        ``(I) Amount specified.--The amount
                                    specified in this clause with respect
                                    to a weekly benefit amount of an
                                    individual for a week is an amount
                                    equal to the weekly benefit amount that
                                    would be determined for the individual
                                    for such week under section 2203(a) if
                                    the individual's weekly benefit rate
                                    (as determined under section 2203(b))
                                    were equal to the applicable dollar
                                    amount as determined under subclause
                                    (II).
                                        ``(II) Applicable dollar amount.--
                                    For purposes of subclause (I), the
                                    applicable dollar amount is--
                                                ``(aa) with respect to a
                                            weekly benefit amount
                                            determined for a week ending in
                                            a month in calendar year 2024,
                                            $315; and
                                                ``(bb) with respect to a
                                            weekly benefit amount
                                            determined for a week ending in
                                            a month in any calendar year
                                            after 2024, the corresponding
                                            amount established with respect
                                            to a weekly benefit amount
                                            determined for a week ending in
                                            a month in the calendar year
                                            preceding such calendar year
                                            or, if larger, the product of
                                            the corresponding amount
                                            specified in item (aa) with
                                            respect to a weekly benefit
                                            amount determined for a week
                                            ending in a month in calendar
                                            year 2024 multiplied by the
                                            quotient obtained by dividing--

                                                        ``(AA) the national
                                                    average wage index (as
                                                    defined in section
                                                    2210) for the second
                                                    calendar year preceding
                                                    such calendar year, by

                                                        ``(BB) the national
                                                    average wage index (as
                                                    so defined) for 2022.

                ``(2) Waiver of certain overpayments.--In any case in which
            more than the correct amount of payment for comprehensive paid
            leave benefits under section 2202 has been made, there shall be
            no adjustment of payments to, or recovery from, any individual
            who was without fault in connection with the overpayment if
            such adjustment or recovery would defeat the purpose of this
            title or would impede efficient or effective administration of
            this title, or if such individual relied on the receipt or
            expected payment of comprehensive paid leave benefits under
            section 2202 to make a financial decision. In considering
            whether an individual is without fault, the Commissioner shall
            take into account the individual's age and any physical
            impairment or mental impairment (including intellectual
            disability), limited English proficiency, low levels of
            literacy skills, educational limitations, and any other
            circumstances that may render the individual not at fault.
        ``(b) Civil Monetary Penalty.--
                ``(1) In general.--Any person who knowingly makes a false
            statement, misrepresents a fact, or omits material information
            in connection with an application for benefits under section
            2202 or a periodic benefit claim report under section 2204
            shall be subject to a civil monetary penalty of not more than
            the amount determined under paragraph (2) for a calendar year
            for each such statement, misrepresentation, or omission.
                ``(2) Amount determined.--The amount determined under this
            paragraph for a calendar year shall be the amount that would be
            in effect for such calendar year if such penalty--
                        ``(A) had been first established in the amount of
                    $5,000 in calendar year 1994; and
                        ``(B) had been initially adjusted for inflation in
                    calendar year 2016.
        ``(c) Exclusion From Participation.--
                ``(1) In general.--No person or entity who--
                        ``(A) knowingly and willfully makes or causes to be
                    made any false statement or representation of a
                    material fact in any application for any benefit under
                    this title,
                        ``(B) at any time knowingly and willfully makes or
                    causes to be made any false statement or representation
                    of a material fact for use in determining rights to any
                    such benefit,
                        ``(C) having knowledge of the occurrence of any
                    event affecting (i) his initial or continued right to
                    any such benefit, or (ii) the initial or continued
                    right to any such benefit of any other individual in
                    whose behalf he has applied for or is receiving such
                    benefit, conceals or fails to disclose such event with
                    an intent fraudulently to secure such benefit either in
                    a greater amount or quantity than is due or when no
                    such benefit is authorized,
                        ``(D) having made application to receive any such
                    benefit for the use and benefit of another and having
                    received it, knowingly and willfully converts such
                    benefit or any part thereof to a use other than for the
                    use and benefit of such other person, or
                        ``(E) conspires to take any action described in any
                    of subparagraphs (A) through (C),
            may represent, or submit evidence on behalf of, an individual
            applying for, or receiving, benefits under this title.
                ``(2) Effective date.--An exclusion under this paragraph
            shall be effective with respect to services furnished to any
            individual on or after the effective date of the exclusion.
            Nothing in this paragraph may be construed to preclude
            consideration of any medical evidence derived from services
            provided by a health care provider before the effective date of
            the exclusion of the health care provider under this
            subsection.
        ``(d) Redetermination of Entitlement.--
                ``(1) In general.--
                        ``(A) Termination or reversal of benefits.--The
                    Commissioner shall immediately redetermine the
                    entitlement of an individual to comprehensive paid
                    leave benefits under section 2202 if there is reason to
                    believe that fraud or similar fault was involved in the
                    application of the individual for such benefits.
                        ``(B) Disregard of certain evidence.--When
                    redetermining the entitlement, or making an initial
                    determination of entitlement, of an individual under
                    this title, the Commissioner shall disregard any
                    evidence if there is reason to believe that fraud or
                    similar fault was involved in the providing of such
                    evidence.
                ``(2) Similar fault described.--For purposes of paragraph
            (1), similar fault is involved with respect to a determination
            if--
                        ``(A) an incorrect or incomplete statement that is
                    material to the determination is knowingly made; or
                        ``(B) information that is material to the
                    determination is knowingly concealed.
                ``(3) Termination of benefits.--If, after redetermining
            pursuant to this subsection the entitlement of an individual to
            comprehensive paid leave benefits, the Commissioner determines
            that there is insufficient evidence to support such
            entitlement, the Commissioner may terminate such entitlement
            and may treat benefits paid on the basis of such insufficient
            evidence as overpayments.

    ``SEC. 2207. FUNDING FOR BENEFIT PAYMENTS, GRANTS, AND PROGRAM
                  ADMINISTRATION.

        ``(a) Funding for Benefit Payments and Grants.--In addition to
    amounts otherwise available, there are appropriated, out of any funds
    in the Treasury not otherwise appropriated, such sums as may be
    necessary to pay benefits under section 2202 and for grants under
    sections 2208 and 2209.
        ``(b) Funding for Program Administration.--
                ``(1) In general.--In addition to amounts otherwise
            available, there is appropriated, out of any funds in the
            Treasury not otherwise appropriated, $1,500,000,000 for fiscal
            year 2022 and $1,590,700,000 for each subsequent fiscal year
            (subject to paragraph (2)) for timely and accurate
            administration of all sections of this title, including costs
            related to necessary customer service, staffing, technology,
            training, data sharing, identity validation, technical
            assistance to legacy States under section 2208 and employers or
            employer-designated third party administrators under section
            2209, public education and outreach to potential beneficiaries,
            and research for the purpose of ensuring full and equitable
            access to the programs under this title.
                ``(2) Indexing to wage growth.--For each fiscal year after
            2024, there shall be substituted for the dollar amount
            specified in paragraph (1) for such fiscal year an amount equal
            to the larger of the dollar amount in effect under this
            subsection for the fiscal year preceding such fiscal year or
            the product of $1,590,700,000 multiplied by the ratio of--
                        ``(A) the national average wage index (as defined
                    in section 2210) for the most recent calendar year that
                    ends before the beginning of such preceding fiscal
                    year, to
                        ``(B) the national average wage index (as so
                    defined) for 2021.
                ``(3) No use of title ii funds.--No funds made available
            for the administration of title II may be used to carry out the
            paid leave program established under this title.
        ``(c) Availability of Emergency Funding.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2022, out of
    any funds in the Treasury not otherwise appropriated, $500,000,000, to
    remain available until expended, for administrative expenses described
    in subsection (b)(1) during fiscal year 2024 or any subsequent fiscal
    year, except that such amount shall not be available in any fiscal year
    unless the Commissioner determines that the number of applications
    filed during such fiscal year for comprehensive paid leave benefits
    under section 2202(a) will exceed the number that were anticipated to
    be filed during such fiscal year (as determined by the Commissioner) by
    20 percent or more.

    ``SEC. 2208. FUNDING FOR STATE ADMINISTRATION OPTION FOR LEGACY STATES.

        ``(a) In General.--In each calendar year beginning with calendar
    year 2025, the Commissioner shall make a grant to each State that, for
    the calendar year preceding such calendar year, was a legacy State and
    that met the data sharing requirements of subsection (e), in an amount
    equal to the lesser of--
                ``(1) an amount, as estimated by the Commissioner, equal to
            the total amount of comprehensive paid leave benefits that
            would have been paid under section 2202 (including the costs to
            the Commissioner to administer such benefits, not to exceed
            (for purposes of estimating such total amount under this
            paragraph) 7 percent of the total amount of such benefits paid)
            to individuals who received paid family and medical leave
            benefits under a State law described in paragraph (1) or (3) of
            subsection (b) during the calendar year preceding such calendar
            year if the State had not been a legacy State for such
            preceding calendar year; or
                ``(2) an amount equal to the total cost of paid family and
            medical leave benefits under a State law described in paragraph
            (1) or (3) of subsection (b) for the calendar year preceding
            such calendar year, including--
                        ``(A) any paid family and medical leave benefits
                    provided by an employer (whether directly, under a
                    contract with an insurer, or provided through a
                    multiemployer plan) as described in subsection (d); and
                        ``(B) the full cost to the State of administering
                    such law (except that such cost may not exceed 7
                    percent of the total amount of paid family and medical
                    leave benefits paid under such State law).
    In any case in which, during any calendar year, the Commissioner has
    reason to believe that a State will be a legacy State and meet the data
    sharing requirements of subsection (e) for such calendar year, the
    Commissioner may make estimated payments during such calendar year of
    the grant which would be paid to such State in the succeeding calendar
    year, to be adjusted as appropriate in the succeeding calendar year.
        ``(b) Legacy State.--For purposes of this section, the term `legacy
    State' for a calendar year means a State with respect to which the
    Commissioner determines that--
                ``(1) the State has enacted, not later than the date of
            enactment of this title, a State law that provides paid family
            and medical leave benefits;
                ``(2) for any calendar year that begins before the date
            that is 3 years after the date of enactment of this title, the
            State certifies to the Commissioner that the State intends to
            remain a legacy State and meet the data sharing requirements of
            subsection (e) at least through the first calendar year that
            begins on or after such date; and
                ``(3) for any calendar year that begins on or after such
            date, a State law of the State provides for a State program to
            remain in effect throughout such calendar year that provides
            comprehensive paid family and medical leave benefits (which may
            be paid directly by the State or, if permitted under such State
            law, by an employer pursuant to such State law)--
                        ``(A) for at least 4 full workweeks of leave during
                    each 12-month period to at least all of those
                    individuals in the State who would be eligible for
                    comprehensive paid leave benefits under section 2202
                    (without regard to section 2202(c)(2)(D)), except that
                    the State shall provide such benefits for leave from
                    employment by the State or any political subdivision
                    thereof, and may elect to provide such benefits for
                    leave from any other governmental employment;
                        ``(B) at a wage replacement rate that is at least
                    equivalent to the wage replacement rate under the
                    comprehensive paid leave benefit program under section
                    2202 (without regard to section 2202(c)(2)(D)).
        ``(c) Covered Employment Under the Law of a Legacy State.--For
    purposes of this title, the term `covered employment under the law of a
    legacy State' means employment (or self-employment) with respect to
    which an individual would be eligible to receive paid family and
    medical benefits under the State law of a State, as described in
    paragraph (1) or (3) of subsection (b), during any period during which
    such State is a legacy State.
        ``(d) Employer-provided Benefits in a Legacy State.--
                ``(1) Treatment for purposes of this title.--
            Notwithstanding any provision of section 2209, in the case of a
            State that permits paid family and medical leave benefits to be
            provided by an employer (whether directly, under a contract
            with an insurer, or provided through a multiemployer plan)
            pursuant to a State law described in paragraph (1) or (3) of
            subsection (b)--
                        ``(A) such benefits shall be considered, for all
                    purposes under this title, paid family and medical
                    leave benefits under the law of a legacy State; and
                        ``(B) leave for which such benefits are paid shall
                    be considered, for all such purposes, leave from
                    covered employment under the law of a legacy State.
                ``(2) Distribution of grant funds.--In any case in which
            paid family and medical leave benefits are provided by one or
            more employers (whether directly, under a contract with an
            insurer, or provided through a multiemployer plan) in a legacy
            State pursuant to a State law described in paragraph (1) or (3)
            of subsection (b), the State, upon the receipt of any grant
            amount under subsection (a), may distribute an appropriate
            share of such grant to each such employer.
        ``(e) Data Sharing.--As a condition of receiving a grant under
    subsection (a) in a calendar year, a State shall enter into an
    agreement with the Commissioner under which the State shall provide the
    Commissioner--
                ``(1) with information, to be provided periodically as
            determined by the Commissioner, concerning individuals who
            received a paid leave benefit under a State law described in
            paragraph (1) or (3) of subsection (b), including each
            individual's name, information to establish the individual's
            identity, dates for which such paid leave benefits were paid,
            the amount of such paid leave benefit, and, to the extent
            available, such other information concerning such individuals
            as necessary for the purpose of carrying out this section and
            section 2202(c)(2)(D);
                ``(2) not later than July 1 of such calendar year, the
            amount described in subsection (a)(2) for the calendar year
            preceding such calendar year; and
                ``(3) such other information as needed to determine
            compliance with grant requirements.
        ``(f) Greater Benefits Permitted.--Nothing in this section shall be
    construed to prohibit a legacy State or an employer providing benefits
    pursuant to a legacy State law from providing paid family and medical
    leave benefits that exceed the requirements described in this section.

    ``SEC. 2209. REIMBURSEMENT OPTION FOR EMPLOYER-SPONSORED COMPREHENSIVE
                  PAID LEAVE BENEFITS.

        ``(a) In General.--For each calendar year beginning with calendar
    year 2024, the Commissioner shall make a grant to each employer that is
    an eligible employer for such calendar year in an amount equal to--
                ``(1) in the case of an eligible employer sponsoring a
            comprehensive paid leave benefit program with respect to which
            benefits are awarded and paid under a contract with an insurer
            (or through a multiemployer plan), an amount (not to exceed the
            employer's expenditures for such program) equal to the lesser
            of--
                        ``(A) 90 percent of the product of--
                                ``(i) the projected national average cost
                            per individual of providing comprehensive paid
                            leave benefits under section 2202 as determined
                            by the Commissioner for such calendar year
                            under subsection (c)(3) (or, in the case of a
                            calendar year during which the eligible
                            employer sponsored such comprehensive paid
                            leave benefit program for only a fraction of
                            the year, an equal fraction of such projected
                            national average cost); multiplied by
                                ``(ii) the number of eligible employees
                            (within the meaning of subsection (b)(1)(A) and
                            pro-rated for part-time eligible employees)
                            whose employment is covered employment under
                            the employer-sponsored program (as defined in
                            subsection (g)) for such calendar year (or, in
                            the case of a calendar year during which the
                            eligible employer sponsored such comprehensive
                            paid leave benefit program for only a fraction
                            of the year, for such fraction of the year);
                            and
                        ``(B) 90 percent of the total premiums paid to the
                    insurer (or contributions paid to the multiemployer
                    plan) by the eligible employer under such contract (or
                    such plan) for such calendar year (or such fraction
                    thereof) for the coverage under such contract (or such
                    plan) of eligible employees of the employer; and
                ``(2) in the case of an eligible employer sponsoring a
            self-insured comprehensive paid leave benefit program with
            respect to which benefits are awarded and paid directly by the
            employer (or by a third party administrator on behalf of the
            employer), an amount equal to 90 percent of--
                        ``(A) the amount of benefits paid under the program
                    for such calendar year to eligible employees of the
                    employer for up to 4 weeks of leave per eligible
                    employee; or
                        ``(B) if lesser, the product of the national
                    average weekly benefit amount paid under section
                    2203(a) during such calendar year multiplied by the
                    number of weeks of leave (up to 4 per eligible
                    employee) paid by the employer for all eligible
                    employees under the program for the calendar year.
        ``(b) Eligibility.--
                ``(1) In general.--For purposes of subsection (a), an
            eligible employer for a calendar year is an employer (other
            than the Federal Government or the government of any State (or
            political subdivision thereof) that is a legacy State for such
            calendar year under section 2208) that satisfies all of the
            following requirements:
                        ``(A) Non-legacy state employees.--The employer has
                    one or more employees during such calendar year whose
                    employment with such employer is not covered employment
                    under the law of a legacy State (as defined in section
                    2208(c)) (in this section referred to as `eligible
                    employees').
                        ``(B) Grant conditions.--As a condition of the
                    grant, the employer agrees--
                                ``(i) that, on return from leave under the
                            program described in subparagraph (C)(ii), the
                            eligible employee taking such leave will--
                                        ``(I) be restored by the employer
                                    to the position of employment held by
                                    the eligible employee when the leave
                                    commenced; or
                                        ``(II) be restored to an equivalent
                                    position with equivalent employment
                                    benefits, pay, and other terms and
                                    conditions of employment;
                                ``(ii) to maintain coverage for the
                            eligible employee under any `group health plan'
                            (as defined in section 2210) for the duration
                            of such leave at the level and under the
                            conditions coverage would have been provided if
                            the eligible employee had continued in
                            employment continuously for the duration of
                            such leave;
                                ``(iii) in any case in which an eligible
                            employee receives an adverse determination from
                            the employer (or administering entity) with
                            respect to comprehensive paid leave benefits
                            under the program described in subparagraph
                            (C)(ii)--
                                        ``(I) to provide opportunity for
                                    the eligible employee to appeal such
                                    adverse determination to the employer
                                    (or administering entity); and
                                        ``(II) in any case in which the
                                    eligible employee elects to appeal the
                                    results of such initial appeal to the
                                    Commissioner pursuant to section
                                    2205(a)(1)(B) and the final decision of
                                    the Commissioner is in the eligible
                                    employee's favor, to provide for the
                                    payment of such comprehensive paid
                                    leave benefits in addition to the costs
                                    to the Commissioner of such secondary
                                    appeal;
                                ``(iv) to provide annual notice to all
                            eligible employees stating that their
                            employment is covered employment under an
                            employer-sponsored program (as defined in
                            subsection (g)) and informing them of the right
                            to appeal any adverse determination with
                            respect to comprehensive paid leave benefits
                            under the program described in subparagraph
                            (C)(ii); and
                                ``(v) not to impose any fee on any eligible
                            employee related to ensuring coverage, or to
                            the receipt of comprehensive paid leave
                            benefits, under the program described in
                            subparagraph (C)(ii).
                        ``(C) Application; submission of required
                    information.--Not later than the certification deadline
                    specified in paragraph (2)(A) for such calendar year,
                    the employer--
                                ``(i) notifies the Commissioner that the
                            employer intends to seek a grant under this
                            section for such calendar year;
                                ``(ii) certifies to the Commissioner that
                            the employer will have in effect during such
                            calendar year a comprehensive paid leave
                            benefit program that meets the requirements of
                            subsection (c) and, not later than the
                            submission deadline specified in paragraph
                            (2)(B) for such calendar year, provides all
                            documentation relating to such program as the
                            Commissioner may request; and
                                ``(iii) pays an application fee to the
                            Commissioner in accordance with this
                            subparagraph, such amounts to remain available
                            to the Commissioner without further
                            appropriation, in addition to amounts otherwise
                            available, to administer this section and
                            appeals described in section 2205(a)(1)(B).
                    In the case of an initial application, the application
                    fee under this subparagraph shall be $500 for an
                    employer with 50 or fewer employees, $1,000 for an
                    employer with more than 50 but fewer than 500
                    employees, and $2,000 for an employer with 500 or more
                    employees. In the case of a renewed application, the
                    application fee under this subparagraph shall be $200.
                        ``(D) Approval by the commissioner.--The
                    comprehensive paid leave benefit program referred to in
                    subparagraph (C)(ii) is subsequently approved by the
                    Commissioner as meeting all applicable requirements.
                        ``(E) Information submission requirement.--At the
                    time of application for such grant for each calendar
                    year, the employer--
                                ``(i) submits to the Commissioner--
                                        ``(I) an attestation that the
                                    comprehensive paid leave benefit
                                    program referred to in subparagraph
                                    (C)(ii) will remain in effect during
                                    the whole of such calendar year (or, in
                                    the case of a program not in effect at
                                    the beginning of such calendar year, an
                                    attestation that such program will
                                    remain in effect until the end of such
                                    calendar year); and
                                        ``(II) with respect to each
                                    eligible employee of the employer whose
                                    employment is covered employment under
                                    the employer-sponsored program (as
                                    defined in subsection (g)) for such
                                    calendar year, the eligible employee's
                                    name, information to establish the
                                    eligible employee's identity, and in
                                    the case of a part-time eligible
                                    employee (for purposes of determining
                                    the number of eligible employees (pro-
                                    rated for part-time eligible employees)
                                    covered under the program for such
                                    calendar year under subsection
                                    (a)(1)(B)), the number of hours the
                                    eligible employee regularly works in a
                                    week; and
                                ``(ii) agrees to submit information to the
                            Commissioner as described in subsection (e).
                        ``(F) Maintenance of records.--The employer agrees
                    to retain all records relating to the employer's
                    comprehensive paid leave benefit program for not less
                    than 3 years.
                        ``(G) Additional grant requirements.--As a
                    condition of the grant, the employer (or administering
                    entity) does not--
                                ``(i) interfere with, restrain, or deny the
                            exercise of, or the attempt to exercise, any
                            right provided under the program described in
                            subparagraph (C)(ii); or
                                ``(ii) discharge, or in any other manner
                            discriminate against, any eligible employee for
                            opposing any practice prohibited by such
                            program.
                        ``(H) Additional eligibility requirements for self-
                    insured employers.--In the case of a comprehensive paid
                    leave benefit program of an employer with respect to
                    which benefits are awarded and paid directly by the
                    employer (or by a third party administrator on behalf
                    of the employer)--
                                ``(i) such employer employs at least 50
                            eligible employees; and
                                ``(ii) such benefits are guaranteed by a
                            surety bond held by the employer.
                ``(2) Timing of application.--
                        ``(A) Certification.--The certification deadline
                    specified in this subparagraph for a calendar year is
                    the date that is 90 days before the beginning of the
                    calendar year, or, if later, the date that is 90 days
                    before a plan described in paragraph (1)(C)(ii) first
                    goes into effect.
                        ``(B) Submission of documentation.--The submission
                    deadline specified in this subparagraph for a calendar
                    year is the date that is 45 days before the beginning
                    of the calendar year, or, if later, the date that is 45
                    days before a plan described in paragraph (1)(C)(ii)
                    first goes into effect.
        ``(c) Employer Program Requirements.--
                ``(1) In general.--A comprehensive paid leave benefit
            program shall not be considered to meet the requirements of
            this subsection unless such program consists of a written
            employer policy in accordance with paragraph (2) that provides
            for the payment, through one or more employee benefit plans, of
            family and medical leave benefits (in addition to any paid
            vacation, paid sick leave, or paid consolidated leave otherwise
            provided), which may be guaranteed through an insurer or
            provided through a multiemployer plan and which may be
            administered by an insurer, multiemployer plan, or by another
            third-party entity, that includes each element described in
            subparagraphs (A) through (H) of paragraph (2), and under which
            the employer provides for each of the following:
                        ``(A) Each of the additional grant conditions
                    described in subsection (b)(1)(B).
                        ``(B) Each of the requirements described in
                    subsection (b)(1)(G).
                        ``(C) Submission of information to the Commissioner
                    as described in subsection (e).
                ``(2) Comprehensive paid leave plan requirements for
            grantees.--As a condition of a grant under this section, the
            written employer policy referred to in paragraph (1) shall
            provide comprehensive paid leave benefits--
                        ``(A) to all eligible employees of the employer,
                    regardless of length of service, job type, membership
                    in a labor organization, seniority status, or any other
                    employee classification;
                        ``(B) at a wage replacement rate that is at least
                    as great as the wage replacement rate that an eligible
                    employee would receive under the comprehensive paid
                    leave benefit program under section 2202 (without
                    regard to section 2202(c)(2)(C));
                        ``(C) for a total number of weeks of paid leave
                    that is at least as great as the total number of weeks
                    of paid leave that an eligible employee would receive
                    under such program (without regard to such section);
                        ``(D) for all qualifying reasons (as described in
                    subparagraphs (A), (B), and (C) of section 2210(6)),
                    regardless of any pre-existing medical conditions;
                        ``(E) for leave which may be taken intermittently
                    or on a reduced leave schedule;
                        ``(F) that does not impose any fee on any eligible
                    employee related to ensuring coverage for, or to the
                    receipt of, such benefits;
                        ``(G) which must be paid not less frequently than
                    monthly; and
                        ``(H) for which any information contained in an
                    application for such benefits shall be presumed to be
                    true and accurate, unless the employer (or
                    administering entity) demonstrates by a preponderance
                    of the evidence that information contained in the
                    application is false.
                ``(3) National average cost.--Not later than October 1 of
            the calendar year before each calendar year beginning with
            2024, the Commissioner shall determine and publish the
            projected national average cost per individual of providing
            comprehensive paid leave benefits under section 2202 for such
            calendar year, such cost to be determined by dividing the total
            cost of benefits under such section for such calendar year
            (including the costs to the Commissioner to administer such
            benefits, not to exceed (for purposes of calculating the
            national average cost under this paragraph) 7 percent of the
            total amount of such benefits paid) by the number of
            individuals--
                        ``(A) who have wages or self-employment income at
                    any time during such calendar year; and
                        ``(B) whose employment in a regular workweek
                    (within the meaning of section 2203(d)) includes
                    employment that is not covered employment under an
                    employer-sponsored program (as defined in subsection
                    (g) of this section) or covered employment under the
                    law of a legacy State (as defined in section 2208(c)).
        ``(d) Timing of Payment; Penalty for Late Filing.--
                ``(1) Insured employers and employers contributing to
            multiemployer plans.--A grant paid under this section for a
            calendar year to an eligible employer described in subsection
            (a)(1) shall be paid by the Commissioner not later than 30 days
            after the beginning of such calendar year.
                ``(2) Self-insured employers.--A grant paid under this
            section for a calendar year to an eligible employer described
            in subsection (a)(2) shall be paid by the Commissioner not
            later than March 31 of the calendar year succeeding such
            calendar year.
                ``(3) Penalty for late filing.--In any case in which an
            eligible employer seeking a grant under this subsection for a
            calendar year fails to submit all required documentation by the
            submission deadline for such calendar year as required under
            subsection (b)(2)(B)--
                        ``(A) the grant for such calendar year for such
                    employer shall not be paid until 45 days after the date
                    of payment otherwise specified in paragraph (1) or (2),
                    as applicable; and
                        ``(B) the amount of such grant shall be reduced by
                    2 percent for each 7 days by which such submission
                    deadline is exceeded.
        ``(e) Information Submission.--As a condition of receiving a grant
    under subsection (a) for a calendar year, an employer shall provide the
    Commissioner with information, at such times and in such manner as
    required by the Commissioner, concerning eligible employees who
    received a paid leave benefit under the comprehensive paid leave
    benefit program of the employer, including each eligible employee's
    name, information to establish the eligible employee's identity, dates
    for which such paid leave benefits were paid, the amount of such paid
    leave benefit, and, to the extent available, such other information
    concerning such eligible employees as needed for the purpose of
    carrying out this section and section 2202(c)(2)(C), and for otherwise
    carrying out the provisions of this title.
        ``(f) Enforcement and Grant Recovery.--
                ``(1) In general.--The Commissioner shall conduct periodic
            reviews of employers receiving grants under this section (and
            of entities administering such programs). The Commissioner may
            withdraw approval of the comprehensive paid leave benefit
            program of an employer in any case in which the Commissioner
            finds that the employer (or administering entity) has violated
            any requirement of this section, may require the employer to
            repay the full amount of such grant, and may disqualify an
            employer from receiving subsequent grants (or an administering
            entity from administering programs) under this section in the
            case of repeated violations.
                ``(2) Penalties relating to appeals.--In any case in which
            the Commissioner determines that a pattern exists with respect
            to an employer (or administering entity) in which the employer
            (or administering entity) has incorrectly denied claims for
            paid leave benefits under the employer-sponsored program and
            such claims have subsequently been approved by the Commissioner
            pursuant to an appeal described in section 2205(a)(1)(B), the
            Commissioner may impose penalties on the employer (or
            administering entity), which may include requiring the employer
            to repay the full amount of such grant and a reduction in, or
            disqualification from, receiving subsequent grants (or an
            entity from administering programs) under this section.
                ``(3) Penalties on administering entities.--In the case of
            a third-party entity administering a comprehensive paid leave
            benefit program of an employer, such entity shall notify such
            employer in any case in which a penalty is imposed under this
            subsection on the administering entity not later than 30 days
            after the date on which such penalty has been imposed. In any
            case in which the Commissioner determines that a pattern of
            misconduct exists with respect to an entity administering
            benefits under this section for multiple employers, the
            Commissioner may disqualify such entity from administering
            employer-sponsored programs receiving subsequent grants under
            this section.
                ``(4) Employer and administrator appeals.--An employer (or
            administering entity) with respect to which a penalty is
            imposed under this subsection may appeal such decision to the
            Commissioner only if such appeal is filed with the Commissioner
            not later than 60 days after the date of such decision.
        ``(g) Covered Employment Under an Employer-sponsored Program.--For
    purposes of this title, the term `covered employment under an employer-
    sponsored program'--
                ``(1) means employment with an eligible employer sponsoring
            a comprehensive paid leave benefit program that meets the
            requirements of subsection (c) during a calendar year for which
            the eligible employer receives a grant under subsection (a);
            and
                ``(2) does not include covered employment under the law of
            a legacy State (as defined in section 2208(c)).
        ``(h) Greater Benefits Permitted.--Nothing in this section shall be
    construed to prohibit an eligible employer from providing paid family
    and medical leave benefits that exceed the requirements described in
    this section.

    ``SEC. 2210. DEFINITIONS.

        ``For purposes of this title:
                ``(1) Commissioner.--The term `Commissioner' means the
            Commissioner of Social Security.
                ``(2) Eligibility.--With respect to any reference in this
            title to an individual's eligibility or ineligibility for
            comprehensive paid leave benefits under section 2202(a) for a
            month, an individual shall be considered to be eligible for
            such benefits for such month if, upon filing an application for
            such benefits for such month, the individual would be entitled
            to such benefits for such month.
                ``(3) Group health plan.--The term `group health plan' has
            the meaning given such term in section 5000(b)(1) of the
            Internal Revenue Code of 1986.
                ``(4) Multiemployer plan.--The term `multiemployer plan'
            has the meaning given such term in section 3(37) of the
            Employee Retirement Income Security Act of 1974 (29 U.S.C.
            1002(37)).
                ``(5) National average wage index.--The term `national
            average wage index' has the meaning given such term in section
            209(k)(1).
                ``(6) Qualifying reason.--The term `qualifying reason'
            means, with respect to any determination of whether an
            individual is engaged in qualified caregiving under section
            2202(c)(2)(A), any of the following:
                        ``(A) A reason described in subparagraph (A) or (B)
                    of section 102(a)(1) of the Family and Medical Leave
                    Act of 1993 (29 U.S.C. 2612(a)(1)) (applied for
                    purposes of this paragraph as if the individual
                    involved were the employee referred to in such
                    section).
                        ``(B)(i) In order to care for a qualified family
                    member of the individual, if such qualified family
                    member has a serious health condition.
                        ``(ii) For purposes of clause (i)--
                                ``(I) the term `qualified family member'
                            means, with respect to an individual--
                                        ``(aa) a spouse (including a
                                    domestic partner in a civil union or
                                    other registered domestic partnership
                                    recognized by a State) and a spouse's
                                    parent;
                                        ``(bb) a child and a child's
                                    spouse;
                                        ``(cc) a parent and a parent's
                                    spouse;
                                        ``(dd) a sibling and a sibling's
                                    spouse;
                                        ``(ee) a grandparent, a grandchild,
                                    or a spouse of a grandparent or
                                    grandchild; and
                                        ``(ff) any other individual who is
                                    related by blood or affinity and whose
                                    association with the individual
                                    involved is equivalent of a family
                                    relationship; and
                                ``(II) the term `serious health condition'
                            has the meaning given such term in section
                            101(11) of the Family and Medical Leave Act of
                            1993 (29 U.S.C. 2611(11)) .
                        ``(C) Because of a serious health condition (as
                    defined in subparagraph (B)(ii)(II)) that makes the
                    individual unable to satisfy the requirements needed to
                    continue receiving (or in the case of an individual no
                    longer employed, to resume receiving) the wages or
                    self-employment income described in section 2202(a)(3).
                ``(7) Reasonable documentation.--The term `reasonable
            documentation' means the information that is required to be
            stated under subsection (b) of section 103 of the Family and
            Medical Leave Act of 1993 (29 U.S.C. 2613).
                ``(8) Self-employment income.--The term `self-employment
            income' has the meaning given the term in section 1402(b) of
            the Internal Revenue Code of 1986 for purposes of the taxes
            imposed by section 1401(b) of such Code. For purposes of
            section 2202(a) and 2203(b)(3), the Commissioner shall
            determine rules for the crediting of self-employment income to
            calendar quarters, under which--
                        ``(A) in the case of a taxable year which is a
                    calendar year, self-employment income shall be credited
                    equally to each quarter of such calendar year; and
                        ``(B) in the case of any other taxable year, such
                    income shall be credited equally to the calendar
                    quarter in which such taxable year ends and to each of
                    the next three or fewer preceding quarters any part of
                    which is in such taxable year.
                ``(9) State.--The term `State' means any State of the
            United States or the District of Columbia or any territory or
            possession of the United States.
                ``(10) Wages.--The term `wages' has the meaning given such
            term in section 3121(a) of the Internal Revenue Code of 1986
            for purposes of the taxes imposed by sections 3101(b) and
            3111(b) of such Code (without regard to section 3121(u)(2)(C)
            of such Code), except that such term also includes--
                        ``(A) compensation, as defined in section 3231(e)
                    of such Code for purposes of the Railroad Retirement
                    Tax Act; and
                        ``(B) unemployment compensation, as defined in
                    section 85(b) of such Code.
                ``(11) Week.--The term `week' means a 7-day period
            beginning on a Sunday.''.

    SEC. 130002. ACCESS TO WAGE INFORMATION FROM THE NATIONAL DIRECTORY OF
                  NEW HIRES FOR THE PURPOSE OF ADMINISTERING COMPREHENSIVE
                  PAID LEAVE.

        Section 453(j) of the Social Security Act (42 U.S.C. 653(j)) is
    amended by adding at the end the following:
                ``(12) Information comparisons and disclosure to assist in
            administration of title xxii.--
                        ``(A) Furnishing of information by the commissioner
                    of social security.--The Commissioner of Social
                    Security shall furnish to the Secretary, on such
                    periodic basis as determined by the Commissioner of
                    Social Security in consultation with the Secretary,
                    information in the custody of the Commissioner of
                    Social Security for comparison with information in the
                    National Directory of New Hires, in order to obtain
                    information in such Directory with respect to
                    individuals for purposes of administering title XXII.
                        ``(B) Requirement to seek minimum information.--The
                    Commissioner of Social Security shall seek information
                    pursuant to this section only to the extent necessary
                    to administer title XXII.
                        ``(C) Duties of the secretary.--
                                ``(i) Information disclosure.--The
                            Secretary, in cooperation with the Commissioner
                            of Social Security, shall compare information
                            in the National Directory of New Hires with
                            information provided by the Commissioner of
                            Social Security with respect to individuals
                            described in subparagraph (A), and shall
                            disclose information in such Directory
                            regarding such individuals to the Commissioner
                            of Social Security, in accordance with this
                            paragraph, for the purposes specified in this
                            paragraph.
                                ``(ii) Condition on disclosure.--The
                            Secretary shall make disclosures in accordance
                            with clause (i) only to the extent that the
                            Secretary determines that such disclosures do
                            not interfere with the effective operation of
                            the program under this part.
                        ``(D) Use of information by the commissioner of
                    social security.--The Commissioner of Social Security
                    may use information provided under this paragraph only
                    for purposes of administering title XXII, and shall
                    maintain such information in the records of the
                    Commissioner of Social Security for such time as the
                    Commissioner of Social Security deems necessary for the
                    administration of such title.
                        ``(E) Disclosure of information by the commissioner
                    of social security.--
                                ``(i) Purpose of disclosure.--The
                            Commissioner of Social Security may make a
                            disclosure under this subparagraph only for
                            purposes of verifying the employment and income
                            of individuals described in subparagraph (A).
                                ``(ii) Conditions on disclosure.--
                            Disclosures under this subparagraph shall be--
                                        ``(I) made in accordance with data
                                    security and control policies
                                    established by the Commissioner of
                                    Social Security and approved by the
                                    Secretary;
                                        ``(II) subject to audit in a manner
                                    satisfactory to the Secretary; and
                                        ``(III) subject to the sanctions
                                    under subsection (l)(2).
                                ``(iii) Restrictions on redisclosure.--A
                            person or entity to which information is
                            disclosed under this subparagraph may use or
                            disclose such information only as needed for
                            verifying the employment and income of
                            individuals described in subparagraph (A),
                            subject to the conditions in clause (ii) and
                            such additional conditions as agreed to by the
                            Secretary and the Commissioner of Social
                            Security.
                        ``(F) Reimbursement of hhs costs.--. The
                    Commissioner of Social Security shall reimburse the
                    Secretary, in accordance with subsection (k)(3), for
                    the costs incurred by the Secretary in furnishing the
                    information requested under this paragraph.''.

    SEC. 130003. ACCESS TO SELF-EMPLOYMENT INCOME INFORMATION FOR PAID
                  LEAVE ADMINISTRATION.

        (a) In General.--Section 6103(l) of the Internal Revenue Code of
    1986 is amended by adding at the end the following new paragraph:
                ``(23) Disclosure of certain return information to carry
            out paid family and medical leave benefit program.--
                        ``(A) In general.--The Secretary shall, upon
                    written request, disclose to officers and employees of
                    the Social Security Administration return information
                    with respect to a taxpayer whose self-employment income
                    is relevant in determining entitlement to, or the
                    correct amount of, a paid family and medical leave
                    benefit under title XXII of the Social Security Act.
                    Such information shall be limited to--
                                ``(i) the taxpayer identity information
                            with respect to the taxpayer,
                                ``(ii) the self-employment income of the
                            taxpayer,
                                ``(iii) the taxable year to which such
                            self-employment income relates, and
                                ``(iv) if applicable, the fact that any of
                            the preceding information is unavailable.
                        ``(B) Restriction on disclosure.--Return
                    information disclosed under subparagraph (A) may be
                    used by officers and employees of the Social Security
                    Administration solely for the purpose of administering
                    the paid family and medical leave benefit program under
                    title XXII of the Social Security Act.
                        ``(C) Self-employment income.--For purposes of this
                    paragraph, the term `self-employment income' has the
                    meaning given such term in section 1402(b) for purposes
                    of the taxes imposed by section 1401(b).''.
        (b) Application of Safeguards.--Section 6103(p)(4) of such Code is
    amended by striking ``or (22)'' in the matter preceding subparagraph
    (A) and in subparagraph (F)(ii) and inserting ``(22), or (23)''.

    SEC. 130004. CERTAIN COMPREHENSIVE PAID LEAVE BENEFITS EXCLUDED FROM
                  GROSS INCOME.

        (a) In General.--Part III of subchapter B of chapter 1 of the
    Internal Revenue Code of 1986 is amended by inserting after section
    139I the following new section:

    ``SEC. 139J. CERTAIN COMPREHENSIVE PAID LEAVE BENEFITS.

        ``In the case of an individual, gross income shall not include any
    amount received by the taxpayer by reason of entitlement to a
    comprehensive paid leave benefit under section 2202(a) of the Social
    Security Act.''.
        (b) Clerical Amendment.--The table of sections for part III of
    subchapter B of chapter 1 of such Code is amended by inserting after
    the item relating to section 139I the following new item:

    ``Sec. 139J. Certain comprehensive paid leave benefits.''.

                     Subtitle B--Miscellaneous Health Items

    SEC. 132000. REGISTERED PROFESSIONAL NURSES.

        (a) Medicare.--Section 1819(b)(4)(C)(i) of the Social Security Act
    (42 U.S.C. 1395i-3(b)(4)(C)(i)) is amended by striking ``registered
    professional nurse'' and all that follows through the period at the end
    and inserting the following: ``registered professional nurse, with
    respect to such services furnished--
                                        ``(I) before October 1, 2024, at
                                    least 8 consecutive hours a day, 7 days
                                    a week; and
                                        ``(II) on or after such date, 24
                                    hours a day, 7 days a week.''.
        (b) Medicaid.--Section 1919(b)(4)(C)(i)(II) of the Social Security
    Act (42 U.S.C. 1396r(b)(4)(C)(i)(II)) is amended by striking
    ``registered professional nurse'' and all that follows through the
    period at the end and inserting the following: ``registered
    professional nurse, with respect to such services furnished--
                                                ``(aa) before October 1,
                                            2024, at least 8 consecutive
                                            hours a day, 7 days a week; and
                                                ``(bb) on or after such
                                            date, 24 hours a day, 7 days a
                                            week.''.

    SEC. 132001. PERMANENT EXTENSION OF THE INDEPENDENCE AT HOME MEDICAL
                  PRACTICE DEMONSTRATION PROGRAM.

        Section 1866E of the Social Security Act (42 U.S.C. 1395cc-5) is
    amended by adding at the end the following new subsection:
        ``(j) Permanent Demonstration Program.--
                ``(1) In general.--Notwithstanding subsection (e)(1) and
            subject to paragraph (2), beginning on the date of enactment of
            this subsection, the Secretary shall conduct the demonstration
            program on a permanent basis.
                ``(2) Adjustments.--In conducting the demonstration program
            on a permanent basis pursuant to paragraph (1), the preceding
            provisions of this section shall apply except that, beginning
            on the date of enactment of this subsection, the following
            shall apply:
                        ``(A) Notwithstanding paragraphs (1) and (5) of
                    subsection (e)--
                                ``(i) there shall be no limit on the number
                            of qualified independence at home medical
                            practices or applicable beneficiaries that may
                            participate in the demonstration program; and
                                ``(ii) participation of qualified
                            independence at home medical practices in the
                            demonstration program shall not be limited to
                            practices that were selected to participate
                            prior to the date of enactment of this
                            subsection.
                        ``(B) In applying subsection (c), any applicable
                    beneficiary that participates in the demonstration
                    program, including by reason of the elimination under
                    subparagraph (A) of the limit on the number of
                    applicable beneficiaries who may participate, shall be
                    taken into account in establishing any--
                                ``(i) estimated annual spending target
                            under subsection (c)(1); and
                                ``(ii) incentive payment under subsection
                            (c)(2).
                ``(3) Funding.--In addition to amounts otherwise available,
            there is appropriated to the Centers for Medicare & Medicaid
            Services Program Management Account for fiscal year 2022, out
            of any money in the Treasury not otherwise appropriated,
            $60,000,000, to remain available until September 30, 2031, for
            purposes of administering and carrying out the demonstration
            program, other than for payments for items and services
            furnished under this title and incentive payments under
            subsection (c).''.

                    Subtitle C--Trade Adjustment Assistance

    SEC. 133001. SHORT TITLE.

        This subtitle may be cited as the ``Trade Adjustment Assistance
    Modernization Act of 2021''.

    SEC. 133002. APPLICATION OF PROVISIONS RELATING TO TRADE ADJUSTMENT
                  ASSISTANCE.

        (a) Effective Date; Applicability.--Except as otherwise provided in
    this subtitle, the provisions of chapters 2 through 6 of title II of
    the Trade Act of 1974, as in effect on June 30, 2021, and as amended by
    this subtitle, shall--
                (1) take effect on the date of the enactment of this Act;
            and
                (2) apply with respect to petitions for certification filed
            under chapter 2, 3, 4, or 6 of title II of the Trade Act of
            1974 on or after such date of enactment.
        (b) Reference.--Except as otherwise provided in this subtitle,
    whenever in this subtitle an amendment or repeal is expressed in terms
    of an amendment to, or repeal of, a provision of chapters 2 through 6
    of title II of the Trade Act of 1974, the reference shall be considered
    to be made to a provision of any such chapter, as in effect on June 30,
    2021.
        (c) Repeal of Snapback.--Section 406 of the Trade Adjustment
    Assistance Reauthorization Act of 2015 (Public Law 114-27; 129 Stat.
    379) is repealed.

                PART 1--TRADE ADJUSTMENT ASSISTANCE FOR WORKERS

    SEC. 133101. FILING PETITIONS.

        Section 221(a)(1) of the Trade Act of 1974 (19 U.S.C. 2271(a)(1))
    is amended--
                (1) by amending subparagraph (A) to read as follows:
                ``(A) One or more workers in the group of workers.''; and
                (2) in subparagraph (C), by striking ``or a State
            dislocated worker unit'' and inserting ``a State dislocated
            worker unit, or workforce intermediaries, including labor-
            management organizations that carry out re-employment and
            training services''.

    SEC. 133102. GROUP ELIGIBILITY REQUIREMENTS.

        (a) In General.--Section 222(a)(2) of the Trade Act of 1974 (19
    U.S.C. 2272(a)(2)) is amended--
                (1) in subparagraph (A)--
                        (A) in clause (i), by inserting ``, failed to
                    increase, or will decrease absolutely due to a
                    scheduled or imminently anticipated, long-term decrease
                    in or reallocation of the production capacity of the
                    firm'' after ``absolutely''; and
                        (B) in clause (iii)--
                                (i) by striking ``to the decline'' and
                            inserting ``to any decline or absence of
                            increase''; and
                                (ii) by striking ``or'' at the end;
                (2) in subparagraph (B)(ii), by striking the period at the
            end and inserting ``; or''; and
                (3) by adding at the end the following:
                ``(C)(i) the sales or production, or both, of such firm
            have decreased;
                ``(ii)(I) exports of articles produced or services supplied
            by such workers' firm have decreased; or
                ``(II) imports of articles or services necessary for the
            production of articles or services supplied by such firm have
            decreased; and
                ``(iii) the decrease in exports or imports described in
            clause (ii) contributed to such workers' separation or threat
            of separation and to the decline in the sales or production of
            such firm.''.
        (b) Repeal.--Section 222 of the Trade Act of 1974 (19 U.S.C. 2272)
    is amended--
                (1) in subsections (a) and (b), by striking ``importantly''
            each place it appears; and
                (2) in subsection (c)--
                        (A) by striking paragraph (1); and
                        (B) by redesignating paragraphs (2) through (4) as
                    paragraphs (1) through (3), respectively.
        (c) Eligibility of Staffed Workers and Teleworkers.--Section 222 of
    the Trade Act of 1974 (19 U.S.C. 2272), as amended by subsection (b),
    is further amended by adding at the end the following:
        ``(f) Treatment of Staffed Workers and Teleworkers.--
                ``(1) In general.--For purposes of subsection (a), workers
            in a firm include staffed workers and teleworkers.
                ``(2) Definitions.--In this subsection:
                        ``(A) Staffed worker.--The term `staffed worker'
                    means a worker who performs work under the operational
                    control of a firm that is the subject of a petition
                    filed under section 221, even if the worker is directly
                    employed by another firm.
                        ``(B) Teleworker.--The term `teleworker' means a
                    worker who works remotely but who reports to the
                    location listed for a firm in a petition filed under
                    section 221.''.

    SEC. 133103. APPLICATION OF DETERMINATIONS OF ELIGIBILITY TO WORKERS
                  EMPLOYED BY SUCCESSORS-IN-INTEREST.

        Section 223 of the Trade Act of 1974 (19 U.S.C. 2273) is amended by
    adding at the end the following:
        ``(f) Treatment of Workers of Successors-in-Interest.--If the
    Secretary certifies a group of workers of a firm as eligible to apply
    for adjustment assistance under this chapter, a worker of a successor-
    in-interest to that firm shall be covered by the certification to the
    same extent as a worker of that firm.''.

    SEC. 133104. PROVISION OF BENEFIT INFORMATION TO WORKERS.

        Section 225 of the Trade Act of 1974 (19 U.S.C. 2275) is amended--
                (1) in subsection (a), by inserting after the second
            sentence the following new sentence: ``The Secretary shall make
            every effort to provide such information and assistance to
            workers in their native language.''; and
                (2) in subsection (b)--
                        (A) by redesignating paragraph (2) as paragraph
                    (3);
                        (B) by inserting after paragraph (1) the following:
        ``(2) The Secretary shall provide a second notice to a worker
    described in paragraph (1) before the worker has exhausted all rights
    to any unemployment insurance to which the worker is entitled (other
    than additional compensation described in section 231(a)(3)(B) funded
    by a State and not reimbursed from Federal funds).'';
                        (C) in paragraph (3), as redesignated by paragraph
                    (1), by striking ``newspapers of general circulation''
                    and inserting ``appropriate print or digital outlets'';
                    and
                        (D) by adding at the end the following:
        ``(4) For purposes of providing sustained outreach regarding the
    benefits available under this chapter to workers covered by a
    certification made under this subchapter, the Secretary may take any
    necessary actions, including the following:
                ``(A) Collecting the email addresses and telephone numbers
            of such workers from the employers of such workers to provide
            sustained outreach to such workers.
                ``(B) Partnering with the certified or recognized union, a
            community-based worker organization, or other duly authorized
            representatives of such workers.
                ``(C) Hiring peer support workers to perform sustained
            outreach to other workers covered by that certification.
                ``(D) Using advertising methods and public information
            campaigns, including social media, in addition to notice
            published in print or digital outlets under paragraph (3).''.

    SEC. 133105. QUALIFYING REQUIREMENTS FOR WORKERS.

        (a) In General.--Section 231(a) of the Trade Act of 1974 (19 U.S.C.
    2291(a)) is amended--
                (1) by striking paragraph (2);
                (2) by redesignating paragraphs (3), (4), and (5) as
            paragraphs (2), (3), and (4), respectively; and
                (3) in paragraph (4) (as redesignated), by striking
            ``paragraphs (1) and (2)'' each place it appears and inserting
            ``paragraph (1)''.
        (b) Conforming Amendments.--(1) Section 232 of the Trade Act of
    1974 (19 U.S.C. 2292) is amended by striking ``section 231(a)(3)(B)''
    each place it appears and inserting ``section 231(a)(2)(B)''.
        (2) Section 233(a) of the Trade Act of 1974 (19 U.S.C. 2293(a)) is
    amended--
                (A) in paragraph (1), by striking ``section 231(a)(3)(A)''
            and inserting ``section 231(a)(2)(A)''; and
                (B) in paragraph (2)--
                        (i) by striking ``adversely affected employment''
                    and all that follows through ``(A) within'' and
                    inserting ``adversely affected employment within'';
                        (ii) by striking ``, and'' and inserting a period;
                    and
                        (iii) by striking subparagraph (B).

    SEC. 133106. MODIFICATION TO TRADE READJUSTMENT ALLOWANCES.

        Section 233 of the Trade Act of 1974 (19 U.S.C. 2293) is amended--
                (1) in subsection (a)--
                        (A) in paragraph (2), by inserting after ``104-week
                    period'' the following: ``(or, in the case of an
                    adversely affected worker who requires a program of
                    prerequisite education or remedial education (as
                    described in section 236(a)(5)(D)) in order to complete
                    training approved for the worker under section 236, the
                    130-week period)'';
                        (B) in paragraph (3), by striking ``65 additional
                    weeks in the 78-week period'' and inserting ``78
                    additional weeks in the 91-week period''; and
                        (C) in the flush text, by striking ``78-week
                    period'' and inserting ``91-week period'';
                (2) by striking subsection (d); and
                (3) by amending subsection (f) to read as follows:
        ``(f) Payment of Trade Readjustment Allowances to Complete
    Training.--Notwithstanding any other provision of this section, in
    order to assist an adversely affected worker to complete training
    approved for the worker under section 236 that includes a program of
    prerequisite education or remedial education (as described in section
    236(a)(5)(D)), and in accordance with regulations prescribed by the
    Secretary, payments may be made as trade readjustment allowances for up
    to 26 additional weeks in the 26-week period that follows the last week
    of entitlement to trade readjustment allowances otherwise payable under
    this chapter.''.

    SEC. 133107. AUTOMATIC EXTENSION OF TRADE READJUSTMENT ALLOWANCES.

        (a) In General.--Part I of subchapter B of chapter 2 of title II of
    the Trade Act of 1974 (19 U.S.C. 2291-2294) is amended by inserting
    after section 233 the following new section:

    ``SEC. 233A. AUTOMATIC EXTENSION OF TRADE READJUSTMENT ALLOWANCES.

        ``(a) In General.--Notwithstanding the limitations under section
    233(a), the Secretary shall extend the period during which trade
    readjustment allowances are payable to an adversely affected worker who
    completes training approved under section 236 by the Secretary during a
    period of heightened unemployment with respect to the State in which
    such worker seeks benefits, for the shorter of--
                ``(1) the 26-week period beginning on the date of
            completion of such training; or
                ``(2) the period ending on the date on which the adversely
            affected worker secures employment.
        ``(b) Job Search Required.--A worker shall only be eligible for an
    extension under subsection (a) if the worker is complying with the job
    search requirements associated with unemployment insurance in the
    applicable State.
        ``(c) Period of Heightened Unemployment Defined.--In this section,
    the term `period of heightened unemployment' with respect to a State
    means a 90-day period during which, in the determination of the
    Secretary, either of the following average rates equals or exceeds 5.5
    percent:
                ``(1) The average rate of total unemployment in such State
            (seasonally adjusted) for the period consisting of the most
            recent 3-month period for which data for all States are
            published before the close of such period.
                ``(2) The average rate of total unemployment in all States
            (seasonally adjusted) for the period consisting of the most
            recent 3-month period for which data for all States are
            published before the close of such period.''.
        (b) Clerical Amendment.--The table of contents for the Trade Act of
    1974 is amended by inserting after the item relating to section 233 the
    following:

    ``Sec. 233A. Automatic extension of trade readjustment allowances.''.

    SEC. 133108. EMPLOYMENT AND CASE MANAGEMENT SERVICES.

         Section 235 of the Trade Act of 1974 (19 U.S.C. 2295) is amended--
                (1) in paragraph (3)--
                        (A) by inserting after ``regional areas'' the
                    following: ``(including information about registered
                    apprenticeship programs, on-the-job training
                    opportunities, and other work-based learning
                    opportunities)''; and
                        (B) by inserting after ``suitable training'' the
                    following: ``, information regarding the track record
                    of a training provider's ability to successfully place
                    participants into suitable employment'';
                (2) by redesignating paragraph (8) as paragraph (10); and
                (3) by inserting after paragraph (7) the following:
                ``(8) Information related to direct job placement,
            including facilitating the extent to which employers within the
            community commit to employing workers who would benefit from
            the employment and case management services under this section.
                ``(9) Sustained outreach to groups of workers likely to be
            certified as eligible for adjustment assistance under this
            chapter and members of certified worker groups who have not yet
            applied for or been enrolled in benefits or services under this
            chapter, especially such groups and members from underserved
            communities.''.

    SEC. 133109. TRAINING.

        Section 236 of the Trade Act of 1974 (19 U.S.C. 2296(a)) is
    amended--
                (1) in subsection (a)--
                        (A) in paragraph (1)(D), by inserting ``, with a
                    demonstrated ability to place participants into
                    employment'' before the comma at the end;
                        (B) in paragraph (3), by adding at the end before
                    the period the following: ``, except that every effort
                    shall be made to ensure that employment opportunities
                    are available upon the completion of training''; and
                        (C) in paragraph (5)--
                                (i) in subparagraph (G), by striking ``,
                            and'' and inserting a comma;
                                (ii) in subparagraph (H)(ii), by striking
                            the period at the end and inserting ``, and'';
                            and
                                (iii) by adding at the end before the flush
                            text the following:
                ``(I) pre-apprenticeship training.''; and
                (2) by adding at the end the following:
        ``(h) Reimbursement for Out-of-pocket Training Expenses.--If the
    Secretary approves training for a worker under paragraph (1) of
    subsection (a), the Secretary may reimburse the worker for out-of-
    pocket expenses relating to training program described in paragraph (5)
    of that subsection that were incurred by the worker on and after the
    date of the worker's total or partial separation and before the date on
    which the certification of eligibility under section 222 that covers
    the worker is issued.''.

    SEC. 133110. JOB SEARCH, RELOCATION, AND CHILD CARE ALLOWANCES.

        (a) Job Search Allowances.--Section 237 of the Trade Act of 1974
    (19 U.S.C. 2297) is amended--
                (1) in subsection (a)(1), by striking ``may use funds made
            available to the State to carry out sections 235 through 238''
            and inserting ``shall use, from funds made available to the
            State to carry out sections 235 through 238A, such amounts as
            may be necessary'';
                (2) in subsection (a)(2), in the matter preceding
            subparagraph (A), by striking ``may grant'' and inserting
            ``shall grant''; and
                (3) in subsection (b)--
                        (A) in paragraph (1), by striking ``not more than
                    90 percent'' and inserting ``100 percent'';
                        (B) in paragraph (2), by striking ``$1,250'' and
                    inserting ``$2,000 (subject to adjustment under
                    paragraph (4))''; and
                        (C) by adding at the end the following;
                ``(4) Adjustment of maximum allowance limitation for
            inflation.--
                        ``(A) In general.--The Secretary of Labor shall
                    adjust the maximum allowance limitation under paragraph
                    (2) on the date that is 30 days after the date of the
                    enactment of this paragraph, and at the beginning of
                    each fiscal year thereafter, to reflect the percentage
                    (if any) of the increase in the average of the Consumer
                    Price Index for the preceding 12-month period compared
                    to the Consumer Price Index for fiscal year 2020.
                        ``(B) Special rules for calculation of
                    adjustment.--In making an adjustment under subparagraph
                    (A), the Secretary--
                                ``(i) shall round the amount of any
                            increase in the Consumer Price Index to the
                            nearest dollar; and
                                ``(ii) may ignore any such increase of less
                            than 1 percent.
                        ``(C) Consumer price index defined.--For purposes
                    of this paragraph, the term `Consumer Price Index'
                    means the Consumer Price Index for All Urban Consumers
                    published by the Bureau of Labor Statistics of the
                    Department of Labor.''.
        (b) Relocation Allowances.--Section 238 of the Trade Act of 1974
    (19 U.S.C. 2298) is amended--
                (1) in subsection (a)(1), by striking ``may use funds made
            available to the State to carry out sections 235 through 238''
            and inserting ``shall use, from funds made available to the
            State to carry out sections 235 through 238A, such amounts as
            may be necessary'';
                (2) in subsection (a)(2), in the matter preceding
            subparagraph (A), by striking ``may be granted'' and inserting
            ``shall be granted'';
                (3) in subsection (b)--
                        (A) in paragraph (1), by striking ``not more than
                    90 percent'' and inserting ``100 percent''; and
                        (B) in paragraph (2), by striking ``$1,250'' and
                    inserting ``$2,000 (subject to adjustment under
                    subsection (d))''; and
                (4) by adding at the end the following:
        ``(d) Adjustment of Maximum Payment Limitation for Inflation.--
                ``(1) In general.--The Secretary of Labor shall adjust the
            maximum payment limitation under subsection (b)(2) on the date
            that is 30 days after the date of the enactment of this
            subsection, and at the beginning of each fiscal year
            thereafter, to reflect the percentage (if any) of the increase
            in the average of the Consumer Price Index for the preceding
            12-month period compared to the Consumer Price Index for fiscal
            year 2020.
                ``(2) Special rules for calculation of adjustment.--In
            making an adjustment under paragraph (1), the Secretary--
                        ``(A) shall round the amount of any increase in the
                    Consumer Price Index to the nearest dollar; and
                        ``(B) may ignore any such increase of less than 1
                    percent.
                ``(3) Consumer price index defined.--For purposes of this
            subsection, the term `Consumer Price Index' means the Consumer
            Price Index for All Urban Consumers published by the Bureau of
            Labor Statistics of the Department of Labor.''.
        (c) Child Care Allowances.--
                (1) In general.--Part II of subchapter B of chapter 2 of
            title II of the Trade Act of 1974 (19 U.S.C. 2295-2298) is
            amended by adding at the end the following:

    ``SEC. 238A. CHILD CARE ALLOWANCES.

        ``(a) Child Care Allowances Authorized.--
                ``(1) In general.--Each State shall use, from funds made
            available to the State to carry out sections 235 through 238A,
            such amounts as may be necessary to allow an adversely affected
            worker covered by a certification issued under subchapter A of
            this chapter to file an application for a child care allowance
            with the Secretary, and the Secretary may grant the child care
            allowance, subject to the terms and conditions of this section.
                ``(2) Conditions for granting allowance.--A child care
            allowance shall be granted if the allowance will assist an
            adversely affected worker to attend training or seek suitable
            employment, by providing for the care of one or more of the
            minor dependents of the worker.
        ``(b) Amount of Allowance.--Any child care allowance granted to a
    worker under subsection (a) shall not exceed $2,000 per minor dependent
    per year.
        ``(c) Adjustment of Maximum Allowance Limitation for Inflation.--
                ``(1) In general.--The Secretary of Labor shall adjust the
            maximum allowance limitation under subsection (b) on the date
            that is 30 days after the date of the enactment of this
            subsection, and at the beginning of each fiscal year
            thereafter, to reflect the percentage (if any) of the increase
            in the average of the Consumer Price Index for the preceding
            12-month period compared to the Consumer Price Index for fiscal
            year 2020.
                ``(2) Special rules for calculation of adjustment.--In
            making an adjustment under paragraph (1), the Secretary--
                        ``(A) shall round the amount of any increase in the
                    Consumer Price Index to the nearest dollar; and
                        ``(B) may ignore any such increase of less than 1
                    percent.
                ``(3) Consumer price index defined.--For purposes of this
            subsection, the term `Consumer Price Index' means the Consumer
            Price Index for All Urban Consumers published by the Bureau of
            Labor Statistics of the Department of Labor.''.
                (2) Conforming amendments.--
                        (A) Limitations on administrative expenses and
                    employment and case management services.--Section 235A
                    of the Trade Act of 1974 (19 U.S.C. 2295a) is amended
                    in the matter preceding paragraph (1) by striking
                    ``through 238'' and inserting ``through 238A''.
                        (B) Training.--Section 236(a)(2) of the Trade Act
                    of 1974 (19 U.S.C. 2296(a)(2)) is amended--
                                (i) in subparagraph (A), by striking ``and
                            238'' and inserting ``238, and 238A'';
                                (ii) in subparagraph (B), by striking ``and
                            238'' each place it appears and inserting
                            ``238, and 238A'';
                                (iii) in subparagraph (C)(i), by striking
                            ``and 238'' and inserting ``238, and 238A'';
                                (iv) in subparagraph (C)(v), by striking
                            ``and 238'' and inserting ``238, and 238A'';
                            and
                                (v) in subparagraph (E), by striking ``and
                            238'' each place it appears and inserting
                            ``238, and 238A''.
                (3) Clerical amendment.--The table of contents for the
            Trade Act of 1974 is amended by adding after the item relating
            to section 238 the following new item:

    ``Sec. 238A. Child care allowances.''.

    SEC. 133111. AGREEMENTS WITH STATES.

        (a) Coordination.--Section 239(f) of the Trade Act of 1974 (19
    U.S.C. 2311(f)) is amended--
                (1) by striking ``(f) Any agreement'' and inserting the
            following:
        ``(f)(1) Any agreement''; and
                (2) by adding at the end the following:
                ``(2) In arranging for training programs to be carried out
            under this chapter, each cooperating State agency shall, among
            other factors, take into account and measure the progress of
            the extent to which such programs--
                        ``(A) achieve a satisfactory rate of completion and
                    placement in jobs that provide a living wage and that
                    increase economic security;
                        ``(B) assist workers in developing the skills,
                    networks, and experiences necessary to advance along a
                    career path;
                        ``(C) assist workers from underserved communities
                    to establish a work history, demonstrate success in the
                    workplace, and develop the skills that lead to entry
                    into and retention in unsubsidized employment; and
                        ``(D) adequately serve individuals who face the
                    greatest barriers to employment, including people with
                    low incomes, people of color, immigrants, persons with
                    disabilities, and formerly incarcerated individuals.
                ``(3) Each cooperating State agency shall facilitate joint
            cooperation between training programs, representatives of
            workers, employers, and communities, especially in underserved
            rural and urban regions, to ensure a fair and engaging
            workplace that balances the priorities and well-being of
            workers with the needs of businesses.
                ``(4) Each cooperating State agency shall seek, including
            through agreements and training programs described in this
            subsection, to ensure the reemployment of adversely affected
            workers upon completion of training as described in section
            236.''.
        (b) Administration.--Section 239(g) of the Trade Act of 1974 (19
    U.S.C. 2311(g)) is amended--
                (1) by redesignating--
                        (A) paragraphs (1) through (4) as paragraphs (3)
                    through (6), respectively; and
                        (B) paragraph (5) as paragraph (8);
                (2) by inserting before paragraph (3) (as redesignated) the
            following:
                ``(1) review each layoff of more than 5 workers in a firm
            to determine whether trade played a role in the layoff and
            whether workers in such firm are potentially eligible to
            receive benefits under this chapter,
                ``(2) perform sustained outreach to firms to facilitate and
            assist with filing petitions under section 221 and collecting
            necessary supporting information,'';
                (3) in paragraph (3) (as redesignated), by striking ``who
            applies for unemployment insurance of'' and inserting
            ``identified under paragraph (1) of unemployment insurance
            benefits and'';
                (4) in paragraph (4) (as redesignated), by inserting ``and
            assist with'' after ``facilitate'';
                (5) in paragraph (6) (as redesignated), by striking ``and''
            at the end;
                (6) by inserting after paragraph (6) (as redesignated) the
            following:
                ``(7) perform sustained outreach to workers from
            underserved communities and to firms that employ a majority or
            a substantial percentage of workers from underserved
            communities and develop a plan, in consultation with the
            Secretary, for addressing common barriers to receiving services
            that such workers have faced,'';
                (7) in paragraph (8) (as redesignated), by striking ``funds
            provided to carry out this chapter are insufficient to make
            such services available, make arrangements to make such
            services available through other Federal programs'' and
            inserting ``support services are needed beyond what this
            chapter can provide, make arrangements to coordinate such
            services available through other Federal programs'' ; and
                (8) by adding at the end the following:
                ``(9) develop a strategy to engage with local workforce
            development institutions, including local community colleges
            and other educational institutions, and
                ``(10) develop a comprehensive strategy to provide agency
            staffing to support the requirements of paragraphs (1) through
            (9).''.
        (c) Staffing.--Section 239 of the Trade Act of 1974 (19 U.S.C.
    2311) is amended by striking subsection (k) and inserting the
    following:
        ``(k) Staffing.--An agreement entered into under this section shall
    provide that the cooperating State or cooperating State agency shall
    require that any individual engaged in functions (other than functions
    that are not inherently governmental) to carry out the trade adjustment
    assistance program under this chapter shall be a State employee covered
    by a merit system of personnel administration.''.

    SEC. 133112. REEMPLOYMENT TRADE ADJUSTMENT ASSISTANCE PROGRAM.

        Section 246(a) of the Trade Act of 1974 (19 U.S.C. 2318(a)) is
    amended--
                (1) in paragraph (3)(B)(ii), by striking ``$50,000'' and
            inserting ``$70,000 (subject to adjustment under paragraph
            (8))'';
                (2) in paragraph (5)(B)(i), by striking ``$10,000'' and
            inserting ``$20,000 (subject to adjustment under paragraph
            (8))''; and
                (3) by adding at the end the following:
                ``(8) Adjustment of salary limitation and total amount of
            payments for inflation.--
                        ``(A) In general.--The Secretary of Labor shall
                    adjust the salary limitation under paragraph (3)(B)(ii)
                    and the amount under paragraph (5)(B)(i) on the date
                    that is 30 days after the date of the enactment of this
                    paragraph, and at the beginning of each fiscal year
                    thereafter, to reflect the percentage (if any) of the
                    increase in the average of the Consumer Price Index for
                    the preceding 12-month period compared to the Consumer
                    Price Index for fiscal year 2020.
                        ``(B) Special rules for calculation of
                    adjustment.--In making an adjustment under subparagraph
                    (A), the Secretary--
                                ``(i) shall round the amount of any
                            increase in the Consumer Price Index to the
                            nearest dollar; and
                                ``(ii) may ignore any such increase of less
                            than 1 percent.
                        ``(C) Consumer price index defined.--For purposes
                    of this paragraph, the term `Consumer Price Index'
                    means the Consumer Price Index for All Urban Consumers
                    published by the Bureau of Labor Statistics of the
                    Department of Labor.''.

    SEC. 133113. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE TO PUBLIC AGENCY
                  WORKERS.

        (a) Definitions.--Section 247 of the Trade Act of 1974 (19 U.S.C.
    2319) is amended--
                (1) in paragraph (3)--
                        (A) in the matter preceding subparagraph (A), by
                    striking ``The'' and inserting ``Subject to section
                    222(d)(5), the''; and
                        (B) in subparagraph (A), by striking ``or service
                    sector firm'' and inserting ``, service sector firm, or
                    public agency''; and
                (2) by adding at the end the following:
                ``(20) The term `public agency' means a department or
            agency of a State or local government or of the Federal
            Government.''.
        (b) Group Eligibility Requirements.--Section 222 of the Trade Act
    of 1974 (19 U.S.C. 2272), as amended by subsections (b) and (c) of
    section 133102, is further amended--
                (1) by redesignating subsections (c), (d), (e), and (f) as
            subsections (d), (e), (f), and (g), respectively;
                (2) by inserting after subsection (b) the following:
        ``(c) Adversely Affected Workers in Public Agencies.--A group of
    workers in a public agency shall be certified by the Secretary as
    eligible to apply for adjustment assistance under this chapter pursuant
    to a petition filed under section 221 if the Secretary determines
    that--
                ``(1) a significant number or proportion of the workers in
            the public agency have become totally or partially separated,
            or are threatened to become totally or partially separated;
                ``(2) the public agency has acquired from a foreign country
            services like or directly competitive with services which are
            supplied by such agency; and
                ``(3) the acquisition of services described in paragraph
            (2) contributed to such workers' separation or threat of
            separation.'';
                (3) in subsection (d) (as redesignated), by adding at the
            end the following:
                ``(5) Reference to firm.--For purposes of subsections (a)
            and (b), the term `firm' does not include a public agency.'';
            and
                (4) in paragraph (2) of subsection (e) (as redesignated),
            by striking ``subsection (a) or (b)'' and inserting
            ``subsection (a), (b), or (c)''.

    SEC. 133114. DEFINITIONS.

        (a) Extension of Adjustment Assistance for Workers to
    Territories.--Section 247(7) of the Trade Act of 1974 (19 U.S.C.
    2319(7)) is amended--
                (1) by inserting ``, Guam, the Virgin Islands of the United
            States, American Samoa, the Commonwealth of the Northern
            Mariana Islands,'' after ``District of Columbia''; and
                (2) by striking ``such Commonwealth.'' and inserting ``such
            territories.''.
        (b) Underserved Community.--Section 247 of the Trade Act of 1974
    (19 U.S.C. 2319), as amended by section 133113(a), is further amended
    by adding at the end the following:
                ``(21) The term `underserved community' means a community
            with populations sharing a particular characteristic that have
            been systematically denied a full opportunity to participate in
            aspects of economic, social, or civic life, such as Black,
            Latino, and Indigenous and Native American persons, Asian
            Americans and Pacific Islanders, other persons of color,
            members of other minority communities, persons with
            disabilities, persons who live in rural areas, and other
            populations otherwise adversely affected by persistent poverty
            or inequality.''.

    SEC. 133115. REQUIREMENTS FOR CERTAIN TERRITORIES.

        Section 248 of the Trade Act of 1974 (19 U.S.C. 2320) is amended by
    adding at the end the following:
        ``(c) Requirements for Certain Territories.--The Secretary shall
    establish such requirements as may be necessary and appropriate to
    modify the requirements of this chapter, including requirements
    relating to eligibility for trade readjustment allowances, to address
    the particular circumstances of Guam, American Samoa, and the
    Commonwealth of the Northern Mariana Islands in implementing and
    carrying out this chapter.''.

    SEC. 133116. SUBPOENA POWER.

        Section 249 of the Trade Act of 1974 (19 U.S.C. 2321) is amended--
                (1) in subsection (a), by adding at the end the following:
            ``The authority under the preceding sentence includes the
            authority of States to require, by subpoena, a firm to provide
            information on workers employed by, or totally or partially
            separated from, the firm that is necessary to make a
            determination under this chapter or to provide outreach to
            workers, including the names and address of workers.''; and
                (2) by adding at the end the following:
        ``(c) Enforcement of Subpoenas by States.--A State may enforce
    compliance with a subpoena issued under subsection (a)--
                ``(1) as provided for under State law; and
                ``(2) by petitioning an appropriate United States district
            court for an order requiring compliance with the subpoena.''.

                 PART 2--TRADE ADJUSTMENT ASSISTANCE FOR FIRMS

    SEC. 133201. PETITIONS AND DETERMINATIONS.

        Section 251 of the Trade Act of 1974 (19 U.S.C. 2341) is amended--
                (1) in the second sentence of subsection (a), by striking
            ``Upon'' and inserting ``Not later than 15 days after'';
                (2) by amending subsection (c) to read as follows:
        ``(c)(1) The Secretary shall certify a firm (including any
    agricultural firm or service sector firm) as eligible to apply for
    adjustment assistance under this chapter if the Secretary determines--
                ``(A)(i) that a significant number or proportion of the
            workers in such firm have become totally or partially
            separated, or are threatened to become totally or partially
            separated, or
                ``(ii) that--
                        ``(I) sales or production, or both, of the firm
                    have decreased absolutely or failed to increase,
                        ``(II) sales or production, or both, of an article
                    or service that accounted for not less than 25 percent
                    of the total sales or production of the firm during the
                    12-month period preceding the most recent 12-month
                    period for which data are available have decreased
                    absolutely or failed to increase,
                        ``(III) sales or production, or both, of the firm
                    during the most recent 12-month period for which data
                    are available have decreased or failed to increase
                    compared to--
                                ``(aa) the average annual sales or
                            production for the firm during the 24-month
                            period preceding that 12-month period, or
                                ``(bb) the average annual sales or
                            production for the firm during the 36-month
                            period preceding that 12-month period, or
                        ``(IV) sales or production, or both, of an article
                    or service that accounted for not less than 25 percent
                    of the total sales or production of the firm during the
                    most recent 12-month period for which data are
                    available have decreased or failed to increase compared
                    to--
                                ``(aa) the average annual sales or
                            production for the article or service during
                            the 24-month period preceding that 12-month
                            period, or
                                ``(bb) the average annual sales or
                            production for the article or service during
                            the 36-month period preceding that 12-month
                            period, and
                ``(B)(i) increases of imports of articles or services like
            or directly competitive with articles which are produced or
            services which are supplied by such firm contributed to such
            total or partial separation, or threat thereof, or to such
            decline or failure to increase in sales or production, or
                ``(ii) decreases in exports of articles produced or
            services supplied by such firm, or imports of articles or
            services necessary for the production of articles or services
            supplied by such firm, contributed to such total or partial
            separation, or threat thereof, or to such decline in sales or
            production.
        ``(2) For purposes of paragraph (1)(B):
                ``(A) Any firm which engages in exploration or drilling for
            oil or natural gas shall be considered to be a firm producing
            oil or natural gas.
                ``(B) Any firm that engages in exploration or drilling for
            oil or natural gas, or otherwise produces oil or natural gas,
            shall be considered to be producing articles directly
            competitive with imports of oil and with imports of natural
            gas.''; and
                (3) in subsection (d)--
                        (A) by striking ``this section,'' and inserting
                    ``this section.''; and
                        (B) by striking ``but in any event'' and all that
                    follows and inserting the following: ``If the Secretary
                    does not make a determination with respect to a
                    petition within 55 days after the date on which an
                    investigation is initiated under subsection (a) with
                    respect to the petition, the Secretary shall be deemed
                    to have certified the firm as eligible to apply for
                    adjustment assistance under this chapter.''.

    SEC. 133202. APPROVAL OF ADJUSTMENT PROPOSALS.

        Section 252 of the Trade Act of 1974 (19 U.S.C. 2342) is amended--
                (1) in the second sentence of subsection (a), by adding at
            the end before the period the following: ``and an assessment of
            the potential employment outcomes of such proposal'';
                (2) in subsection (b)(1)(B), by striking ``gives adequate
            consideration to'' and inserting ``is in'';
                (3) by redesignating subsection (c) as subsection (d); and
                (4) by inserting after subsection (b) the following:
        ``(c) Amount of Assistance.--
                ``(1) In general.--A firm may receive adjustment assistance
            under this chapter with respect to the firm's economic
            adjustment proposal in an amount not to exceed $300,000,
            subject to adjustment under paragraph (2) and the matching
            requirement under paragraph (3).
                ``(2) Adjustment of assistance limitation for inflation.--
                        ``(A) In general.--The Secretary of Commerce shall
                    adjust the technical assistance limitation under
                    paragraph (1) on the date that is 30 days after the
                    date of the enactment of this paragraph, and at the
                    beginning of each fiscal year thereafter, to reflect
                    the percentage (if any) of the increase in the average
                    of the Consumer Price Index for the preceding 12-month
                    period compared to the Consumer Price Index for fiscal
                    year 2020.
                        ``(B) Special rules for calculation of
                    adjustment.--In making an adjustment under subparagraph
                    (A), the Secretary--
                                ``(i) shall round the amount of any
                            increase in the Consumer Price Index to the
                            nearest dollar; and
                                ``(ii) may ignore any such increase of less
                            than 1 percent.
                        ``(C) Consumer price index defined.--For purposes
                    of this paragraph, the term `Consumer Price Index'
                    means the Consumer Price Index for All Urban Consumers
                    published by the Bureau of Labor Statistics of the
                    Department of Labor.
                ``(3) Matching requirement.--A firm may receive adjustment
            assistance under this chapter only if the firm provides
            matching funds in an amount equal to the amount of adjustment
            assistance received under paragraph (1).''.

    SEC. 133203. TECHNICAL ASSISTANCE.

        Section 253(a)(3) of the Trade Act of 1974 (19 U.S.C. 2343(a)(3))
    is amended by adding at the end before the period the following: ``,
    including assistance to provide skills training programs to employees
    of the firm''.

    SEC. 133204. DEFINITIONS.

        Section 259 of the Trade Act of 1974 (19 U.S.C. 2351) is amended by
    adding at the end the following:
                ``(3) Underserved community.--The term `underserved
            community' has the meaning given that term in section 247.''.

    SEC. 133205. PLAN FOR SUSTAINED OUTREACH TO POTENTIALLY-ELIGIBLE FIRMS.

        (a) In General.--Chapter 3 of title II of the Trade Act of 1974 (19
    U.S.C. 2341-2355) is amended by adding at the end the following:

    ``SEC. 263. PLAN FOR SUSTAINED OUTREACH TO POTENTIALLY-ELIGIBLE FIRMS.

        ``(a) In General.--The Secretary shall develop a plan to provide
    sustained outreach to firms that may be eligible for adjustment
    assistance under this chapter.
        ``(b) Matters to Be Included.--The plan required by paragraph (1)
    shall include the following:
                ``(1) Outreach to the United States International Trade
            Commission and to such firms in industries with increased
            imports identified in the Commission's annual report regarding
            the operation of the trade agreements program under section
            163(c).
                ``(2) Outreach to such firms in the service sector.
                ``(3) Outreach to such firms that are small businesses.
                ``(4) Outreach to such firms that are minority- or women-
            owned firms.
                ``(5) Outreach to such firms that employ a majority or a
            substantial percentage of workers from underserved communities.
        ``(c) Updates.--The Secretary shall update the plan required under
    this section on an annual basis.
        ``(d) Submission to Congress.--The Secretary shall submit the plan
    and each update to the plan required under this section to Congress.''.
        (b) Clerical Amendment.--The table of contents for the Trade Act of
    1974 is amended by inserting after the item relating to section 262 the
    following new item:

    ``Sec. 263. Plan for sustained outreach to potentially-eligible
                                firms.''.

       PART 3--TRADE ADJUSTMENT ASSISTANCE FOR COMMUNITIES AND COMMUNITY
                                    COLLEGES

    SEC. 133301. TRADE ADJUSTMENT ASSISTANCE FOR COMMUNITIES.

        (a) In General.--Chapter 4 of title II of the Trade Act of 1974 (19
    U.S.C. 2371-2372) is amended--
                (1) by inserting after the chapter heading the following:

    ``Subchapter B--Trade Adjustment Assistance for Community Colleges and
                             Career Training''; and

                (2) by redesignating sections 271 and 272 as sections 279
            and 279A, respectively; and
                (3) by inserting before subchapter B (as designated by
            paragraph (1)) the following:

          ``Subchapter A--Trade Adjustment Assistance for Communities

    ``SEC. 271. DEFINITIONS.

        ``In this subchapter:
                ``(1) Agricultural commodity producer.--The term
            `agricultural commodity producer' has the meaning given that
            term in section 291.
                ``(2) Community.--The term `community' means--
                        ``(A) a city or other political subdivision of a
                    State, including a special purpose unit of a State or
                    local government engaged in economic or infrastructure
                    development activities, or a consortium of political
                    subdivisions;
                        ``(B) an Economic Development District designated
                    by the Economic Development Administration of the
                    Department of Commerce; or
                        ``(C) an Indian Tribe.
                ``(3) Eligible community.--The term `eligible community'
            means a community that is impacted by trade under section
            273(a)(2) and is determined to be eligible for assistance under
            this subchapter.
                ``(4) Eligible entity.--The term `eligible entity' means--
                        ``(A) an eligible community;
                        ``(B) an institution of higher education or a
                    consortium of institutions of higher education; or
                        ``(C) a public or private nonprofit organization or
                    association acting in cooperation with officials of a
                    political subdivision of a State.
                ``(5) Secretary.--The term `Secretary' means the Secretary
            of Commerce.
                ``(6) Underserved community.--The term `underserved
            community' has the meaning given that term in section 247.

    ``SEC. 272. ESTABLISHMENT OF TRADE ADJUSTMENT ASSISTANCE FOR
                  COMMUNITIES PROGRAM.

        ``The Secretary, acting through the Assistant Secretary for
    Economic Development, shall, not later than 180 days after the date of
    enactment of this subchapter, establish a program to provide
    communities impacted by trade with assistance in accordance with the
    requirements of this subchapter.

    ``SEC. 273. ELIGIBILITY; NOTIFICATION OF ELIGIBILITY.

        ``(a) Eligibility.--
                ``(1) In general.--A community shall be eligible for
            assistance under this subchapter if the community is a
            community impacted by trade under paragraph (2).
                ``(2) Community impacted by trade.--A community is impacted
            by trade if it meets each of the following requirements:
                        ``(A) One or more of the following certifications
                    are made with respect to the community:
                                ``(i) By the Secretary of Labor, that a
                            group of workers located in the community is
                            eligible to apply for assistance under section
                            223.
                                ``(ii) By the Secretary of Commerce, that a
                            firm located in the community is eligible to
                            apply for adjustment assistance under section
                            251.
                                ``(iii) By the Secretary of Agriculture,
                            that a group of agricultural commodity
                            producers located in the community is eligible
                            to apply for adjustment assistance under
                            section 293.
                        ``(B) The community--
                                ``(i) applies for assistance not later than
                            180 days after the date on which the most
                            recent certification described in subparagraph
                            (A) is made; or
                                ``(ii) in the case of a community with
                            respect to which one or more such
                            certifications were made on or after January 1,
                            1994, and before the date of the enactment of
                            this subchapter, applies for assistance not
                            later than September 30, 2024.
                        ``(C) The community--
                                ``(i) has a per capita income of 80 percent
                            or less of the national average;
                                ``(ii) has a history of economic distress
                            and long-term unemployment, as determined by
                            the Secretary; or
                                ``(iii) is significantly affected by a loss
                            of, or threat to, the jobs associated with any
                            certification described in subparagraph (A), or
                            the community is undergoing transition of its
                            economic base as a result of changing trade
                            patterns, as determined by the Secretary.
        ``(b) Notification of Eligibility.--If one or more certifications
    described in subsection (a)(2)(A) are made with respect to a community,
    the applicable Secretary with respect to such certification shall
    concurrently notify the Governor of the State in which the community is
    located of the ability of the community to apply for assistance under
    this section.

    ``SEC. 274. GRANTS TO ELIGIBLE COMMUNITIES.

        ``(a) In General.--The Secretary may--
                ``(1) upon the application of an eligible community, award
            a grant under this section to the community to assist in
            developing or updating a strategic plan that meets the
            requirements of section 275; or
                ``(2) upon the application of an eligible entity, award an
            implementation grant under this section to the entity to assist
            in implementing projects included in a strategic plan that
            meets the requirements of section 275.
        ``(b) Special Provisions.--
                ``(1) Revolving loan fund grants.--
                        ``(A) In general.--The Secretary shall maintain the
                    proper operation and financial integrity of revolving
                    loan funds established by eligible entities with
                    assistance under this section.
                        ``(B) Efficient administration.--The Secretary
                    may--
                                ``(i) at the request of an eligible entity,
                            amend and consolidate grant agreements
                            governing revolving loan funds to provide
                            flexibility with respect to lending areas and
                            borrower criteria; and
                                ``(ii) assign or transfer assets of a
                            revolving loan fund to third party for the
                            purpose of liquidation, and the third party may
                            retain assets of the fund to defray costs
                            related to liquidation.
                        ``(C) Treatment of actions.--An action taken by the
                    Secretary under this subsection with respect to a
                    revolving loan fund shall not constitute a new
                    obligation if all grant funds associated with the
                    original grant award have been disbursed to the
                    recipient.
                ``(2) Use of funds in projects constructed under project
            cost.--
                        ``(A) In general.--In the case of a grant for a
                    construction project under this section, if the
                    Secretary determines, before closeout of the project,
                    that the cost of the project, based on the designs and
                    specifications that were the basis of the grant, has
                    decreased because of decreases in costs, the Secretary
                    may approve the use of the excess funds (or a portion
                    of the excess funds) to improve the project.
                        ``(B) Other uses of excess funds.--Any amount of
                    excess funds remaining after application of
                    subparagraph (A) may be used by the Secretary for
                    providing assistance under this section.
        ``(c) Coordination.--If an eligible institution (as such term is
    defined in section 279) located in an eligible community is seeking a
    grant under section 279 at the same time the community is seeking an
    implementation grant under subsection (a)--
                ``(1) the Secretary, upon receipt of such information from
            the Secretary of Labor as required under section 279(e), shall
            notify the community that the institution is seeking a grant
            under section 279; and
                ``(2) the community shall provide to the Secretary, in
            coordination with the institution, a description of how the
            community will integrate projects included in the strategic
            plan with the specific project for which the institution
            submits the grant proposal under section 279.
        ``(d) Limitation.--The total amount of grants awarded with respect
    to an eligible community under this section for fiscal years 2022
    through 2025 may not exceed $25,000,000.
        ``(e) Priority.--The Secretary shall, in awarding grants under this
    section, provide higher levels of funding with respect to eligible
    communities that have a history of economic distress and long-term
    unemployment, as determined by the Secretary.
        ``(f) Geographic Diversity.--
                ``(1) In general.--The Secretary shall, in awarding grants
            under this section, ensure that grants are awarded with respect
            to eligible communities from geographically diverse areas.
                ``(2) Geographic region requirement.--The Secretary shall,
            in meeting the requirement under paragraph (1), award a grant
            under this section for each of the fiscal years 2022 through
            2025 to at least one eligible community located in each
            geographic region for which regional offices of the Economic
            Development Administration of the Department of Commerce are
            responsible, to the extent that the Secretary receives an
            application from at least one eligible community in each such
            geographic region.
        ``(g) Technical Assistance.--The Secretary shall provide technical
    assistance for communities--
                ``(1) to identify significant impediments to economic
            development that result from the impact of trade on the
            community, including in the course of developing a strategic
            plan under section 275; and
                ``(2) to access assistance under other available sources,
            including State, local, or private sources, to implement
            projects that diversify and strengthen the economy in the
            community.

    ``SEC. 275. STRATEGIC PLANS.

        ``(a) In General.--A strategic plan meets the requirements of this
    section if--
                ``(1) the consultation requirements of subsection (b) are
            met with respect to the development of the plan;
                ``(2) the plan meets the requirements of subsection (c);
            and
                ``(3) the plan is approved in accordance with the
            requirements of subsection (d).
        ``(b) Consultation.--
                ``(1) In general.--To the extent practicable, an eligible
            community shall consult with the entities described in
            paragraph (2) in developing the strategic plan.
                ``(2) Entities described.--The entities described in this
            paragraph are public and private entities located in or serving
            the eligible community, including--
                        ``(A) local, county, or State government agencies;
                        ``(B) firms, including small- and medium-sized
                    firms;
                        ``(C) local workforce investment boards;
                        ``(D) labor organizations, including State labor
                    federations and labor-management initiatives,
                    representing workers in the community;
                        ``(E) educational institutions, local educational
                    agencies, and other training providers; and
                        ``(F) local civil rights organizations and
                    community-based organizations, including organizations
                    representing underserved communities.
        ``(c) Contents.--The strategic plan may contain, as applicable to
    the community, the following:
                ``(1) A description and analysis of the capacity of the
            eligible community to achieve economic adjustment to the impact
            of trade.
                ``(2) An analysis of the economic development challenges
            and opportunities facing the community, including the strengths
            and weaknesses of the economy of the community.
                ``(3) An assessment of--
                        ``(A) the commitment of the community to carry out
                    the strategic plan on a long-term basis;
                        ``(B) the participation and input of members of the
                    community who are dislocated from employment due to the
                    impact of trade; and
                        ``(C) the extent to which underserved communities
                    have been impacted by trade.
                ``(4) A description of how underserved communities will
            benefit from the strategic plan.
                ``(5) A description of the role of the entities described
            in subsection (b)(2) in developing the strategic plan.
                ``(6) A description of projects under the strategic plan to
            facilitate the community's economic adjustment to the impact of
            trade, including projects to--
                        ``(A) develop public facilities, public services,
                    jobs, and businesses (including establishing a
                    revolving loan fund);
                        ``(B) provide for planning and technical
                    assistance;
                        ``(C) provide for training;
                        ``(D) provide for the demolition of vacant or
                    abandoned commercial, industrial, or residential
                    property;
                        ``(E) redevelop brownfields;
                        ``(F) establish or support land banks;
                        ``(G) support energy conservation; and
                        ``(H) support historic preservation.
                ``(7) A strategy for continuing the community's economic
            adjustment to the impact of trade after the completion of such
            projects.
                ``(8) A description of the educational and training
            programs and the potential employment opportunities available
            to workers in the community, including for workers under the
            age of 25, and the future employment needs of the community.
                ``(9) An assessment of--
                        ``(A) the cost of implementing the strategic plan;
                    and
                        ``(B) the timing of funding required by the
                    community to implement the strategic plan.
                ``(10) A description of the methods of financing to be used
            to implement the strategic plan, including--
                        ``(A) an implementation grant received under
                    section 274 or under other authorities;
                        ``(B) a loan, including the establishment of a
                    revolving loan fund; or
                        ``(C) other types of financing.
                ``(11) An assessment of how the community will address
            unemployment among agricultural commodity producers, if
            applicable.
        ``(d) Approval; CEDS Equivalent.--
                ``(1) Approval.--The Secretary shall approve the strategic
            plan developed by an eligible community under this section if
            the Secretary determines that the strategic plan meets the
            requirements of this section.
                ``(2) CEDS or equivalent.--The Secretary may deem an
            eligible community's Comprehensive Economic Development
            Strategy that substantially meets the requirements of this
            section to be an approved strategic plan for purposes of this
            subchapter.
        ``(e) Allocation.--Of the funds appropriated to carry out this
    chapter for each of the fiscal years 2022 through 2025, the Secretary
    may make available not more than $50,000,000 to award grants under
    section 274(a)(1).

    ``SEC. 276. GENERAL PROVISIONS.

        ``(a) Regulations.--
                ``(1) In general.--The Secretary shall, subject to
            paragraph (3), promulgate such regulations as may be necessary
            to carry out this subchapter, including with respect to--
                        ``(A) administering the awarding of grants under
                    section 274, including establishing guidelines for the
                    submission and evaluation of grant applications under
                    such section; and
                        ``(B) establishing guidelines for the evaluation of
                    strategic plans developed to meet the requirements of
                    section 275.
                ``(2) Consultations.--The Secretary shall consult with the
            Committee on Ways and Means of the House of Representatives and
            the Committee on Finance of the Senate not later than 90 days
            prior to promulgating any final rule or regulation under this
            subsection.
                ``(3) Relationship to existing regulations.--The Secretary,
            to the maximum extent practicable, shall--
                        ``(A) rely on and apply regulations promulgated to
                    carry out other economic development programs of the
                    Department of Commerce in carrying out this subchapter;
                    and
                        ``(B) provide guidance regarding the manner and
                    extent to which such other economic development
                    programs relate to this subchapter.
        ``(b) Resources.--The Secretary shall allocate such resources as
    may be necessary to provide sufficiently individualized assistance to
    each eligible community that receives a grant under section 274(a) or
    seeks technical assistance under section 274(g) to develop and
    implement a strategic plan that meets the requirements of section
    275.''.
        (b) Clerical Amendment.--The table of contents for the Trade Act of
    1974 is amended by striking the items relating to chapter 4 of title II
    and inserting the following:

            ``Chapter 4--Trade Adjustment Assistance for Communities

          ``subchapter a--trade adjustment assistance for communities

    ``Sec. 271. Definitions.
    ``Sec. 272. Establishment of trade adjustment assistance for
                                communities program.
    ``Sec. 273. Eligibility; notification of eligibility.
    ``Sec. 274. Grants to eligible communities.
    ``Sec. 275. Strategic plans.
    ``Sec. 276. General provisions.
      ``subchapter b--community college and career training grant program

    ``Sec. 279. Community College and Career Training Grant Program.
    ``Sec. 279A. Authorization of appropriations.''.

    SEC. 133302. TRADE ADJUSTMENT ASSISTANCE FOR COMMUNITY COLLEGES AND
                  CAREER TRAINING.

        Section 279 of the Trade Act of 1974, as redesignated by section
    133301(a)(2), is amended as follows:
                (1) In subsection (a)--
                        (A) in paragraph (1), by striking ``eligible
                    institutions'' and inserting ``eligible entities''; and
                        (B) in paragraph (2)--
                                (i) in the matter preceding subparagraph
                            (A), by striking ``eligible institution'' and
                            inserting ``eligible entity''; and
                                (ii) in subparagraph (B)--
                                        (I) by striking ``$1,000,000'' and
                                    inserting ``$2,500,000'';
                                        (II) by striking ``(B)'' and
                                    inserting ``(B)(i) in the case of an
                                    eligible institution,'';
                                        (III) by striking the period at the
                                    end and inserting ``; or''; and
                                        (IV) by adding at the end the
                                    following:
                        ``(ii) in the case of a consortium of eligible
                    institutions, a grant under this section in excess of
                    $15,000,000.''.
                (2) In subsection (b), by adding at the end the following:
                ``(3) Eligible entity.--The term `eligible entity' means an
            eligible institution or a consortium of eligible institutions.
                ``(4) Underserved community.--The term `underserved
            community' has the meaning given that term in section 247.''.
                (3) In subsection (c)--
                        (A) by striking ``eligible institution'' each place
                    it appears and inserting ``eligible entity''; and
                        (B) in paragraph (5)(A)(i)--
                                (i) in subclause (I), by striking ``and''
                            at the end; and
                                (ii) by adding at the end the following:
                                        ``(III) any opportunities to
                                    support industry or sector partnerships
                                    to develop or expand quality academic
                                    programs and curricula; and''.
                (4) In subsection (d), by striking ``eligible institution''
            each place it appears and inserting ``eligible entity''.
                (5) By redesignating subsection (e) as subsection (h) and
            inserting after subsection (d) the following:
        ``(e) Use of Funds.--
                ``(1) In general.--An eligible entity shall use a grant
            awarded under this section to establish and scale career
            training programs, including career and technical education
            programs, and career pathways and supports for students
            participating in such programs.
                ``(2) Student support and emergency services.--Not less
            than 15 percent of the amount of a grant awarded to an eligible
            entity under this section shall be used to carry out student
            support services, which may include the following:
                        ``(A) Supportive services, including childcare,
                    transportation, mental health services, substance use
                    disorder prevention and treatment, assistance in
                    obtaining health insurance coverage, housing, and other
                    benefits, as appropriate.
                        ``(B) Connecting students to State or Federal
                    means-tested benefits programs.
                        ``(C) The provision of direct financial assistance
                    to help students facing financial hardships that may
                    impact enrollment in or completion of a program
                    supported by such funds.
                        ``(D) Navigation, coaching, mentorship, and case
                    management services, including providing information
                    and outreach to the population described in
                    subparagraph (C) to take part in such a program.
                        ``(E) Providing access to necessary supplies,
                    materials, technological devices, or required
                    equipment, and other supports necessary to participate
                    in such a program.
        ``(f) Plan for Outreach to Underserved Communities.--
                ``(1) In general.--In awarding grants under this section,
            the Secretary shall--
                        ``(A) ensure that eligible institutions effectively
                    serve individuals from underserved communities; and
                        ``(B) develop a plan to ensure that grants provided
                    under this subchapter effectively serve individuals
                    from underserved communities.
                ``(2) Updates.--The Secretary shall update the plan
            required by paragraph (1)(B) on an annual basis.
                ``(3) Submission to congress.--The Secretary shall submit
            the plan required by paragraph (1)(B) and each update to the
            plan required by paragraph (2) to Congress.
        ``(g) Geographic Diversity.--The Secretary shall, in awarding
    grants under this section, ensure that grants are awarded with respect
    to eligible entities from geographically diverse areas.''.

                PART 4--TRADE ADJUSTMENT ASSISTANCE FOR FARMERS

    SEC. 133401. DEFINITIONS.

        Section 291 of the Trade Act of 1974 (19 U.S.C. 2401) is amended--
                (1) by striking paragraph (3);
                (2) by redesignating paragraphs (4) through (7) as
            paragraphs (3) through (6), respectively; and
                (3) by adding at the end the following:
                ``(7) Underserved community.--The term `underserved
            community' has the meaning given that term in section 247.''.

    SEC. 133402. GROUP ELIGIBILITY REQUIREMENTS.

        Section 292 of the Trade Act of 1974 (19 U.S.C. 2401a) is amended--
                (1) in subsection (c)--
                        (A) in paragraph (1)--
                                (i) by striking ``85 percent of'' each
                            place it appears; and
                                (ii) in subparagraph (D), by adding ``and''
                            at the end;
                        (B) in paragraph (2), by striking ``(2)'' and
                    inserting ``(2)(A)(i)'';
                        (C) by redesignating paragraph (3) as clause (ii)
                    of paragraph (2)(A) (as designated by subparagraph
                    (B));
                        (D) in clause (ii) of paragraph (2)(A) (as
                    redesignated by subparagraph (C))--
                                (i) by striking ``importantly''; and
                                (ii) by striking the period at the end and
                            inserting ``; or'' ; and
                        (E) in paragraph (2), by adding at the end the
                    following:
                ``(B)(i) the volume of exports of the agricultural
            commodity produced by the group in the marketing year with
            respect to which the group files the petition decreased
            compared to the average volume of such exports during the 3
            marketing years preceding such marketing year; and
                ``(ii) the decrease in such exports contributed to the
            decrease in the national average price, quantity of production,
            or value of production of, or cash receipts for, the
            agricultural commodity, as described in paragraph (1).''; and
                (2) in subsection (e)(3), by adding at the end before the
            period the following: ``or exports''.

    SEC. 133403. BENEFIT INFORMATION TO AGRICULTURAL COMMODITY PRODUCERS.

        Section 295(a) of the Trade Act of 1974 (19 U.S.C. 2401d(a)) is
    amended by adding at the end the following: ``The Secretary shall
    develop a plan to conduct targeted sustained outreach and offer
    assistance to agricultural commodity producers from underserved
    communities''.

    SEC. 133404. QUALIFYING REQUIREMENTS AND BENEFITS FOR AGRICULTURAL
                  COMMODITY PRODUCERS.

        Section 296 of the Trade Act of 1974 (19 U.S.C. 2401e) is amended--
                (1) in subsection (a)(1)(A), by striking ``90 days'' and
            inserting ``120 days'';
                (2) in subsection (b)--
                        (A) in paragraph (3)(B), by striking ``$4,000'' and
                    inserting ``$12,000''; and
                        (B) in paragraph (4)(C), by striking ``$8,000'' and
                    inserting ``$24,000'';
                (3) in subsection (c), by striking ``$12,000'' and
            inserting ``$36,000''; and
                (4) by adding at the end the following new subsection:
        ``(e) Adjustments for Inflation.--
                ``(1) In general.--The Secretary of Agriculture shall
            adjust each dollar amount limitation described in this section
            on the date that is 30 days after the date of the enactment of
            this subsection, and at the beginning of each fiscal year
            thereafter, to reflect the percentage (if any) of the increase
            in the average of the Consumer Price Index for the preceding
            12-month period compared to the Consumer Price Index for fiscal
            year 2020.
                ``(2) Special rules for calculation of adjustment.--In
            making an adjustment under paragraph (1), the Secretary--
                        ``(A) shall round the amount of any increase in the
                    Consumer Price Index to the nearest dollar; and
                        ``(B) may ignore any such increase of less than 1
                    percent.
                ``(3) Consumer price index defined.--For purposes of this
            subsection, the term `Consumer Price Index' means the Consumer
            Price Index for All Urban Consumers published by the Bureau of
            Labor Statistics of the Department of Labor.''.

                    PART 5--APPROPRIATIONS AND OTHER MATTERS

    SEC. 133501. EXTENSION OF AND APPROPRIATIONS FOR TRADE ADJUSTMENT
                  ASSISTANCE PROGRAM.

        (a) Extension of Termination Provisions.--Section 285 of the Trade
    Act of 1974 (19 U.S.C. 2271 note) is amended by striking ``2021'' each
    place it appears and inserting ``2025''.
        (b) Training Funds.--Section 236(a)(2)(A) of the Trade Act of 1974
    (19 U.S.C. 2296(a)(2)(A)) , as amended by section 133110(c)(2)(B), is
    further amended--
                (1) by striking ``shall not exceed $450,000,000'' and
            inserting the following: ``shall not exceed--
                                ``(i) $450,000,000'';
                (2) by striking the period at the end and inserting ``;
            and''; and
                (3) by adding at the end the following:
        ``(ii) $1,000,000,000 for each of the fiscal years 2022 through
    2025.''.
        (c) Reemployment Trade Adjustment Assistance.--Section 246(b)(1) of
    the Trade Act of 1974 (19 U.S.C. 2318(b)(1)) is amended by striking
    ``2021'' and inserting ``2025''.
        (d) Authorizations of Appropriations.--
                (1) Trade adjustment assistance for workers.--Section 245
            of the Trade Act of 1974 (19 U.S.C. 2317) is amended--
                        (A) in subsection (a), by striking ``2021'' and
                    inserting ``2025''; and
                        (B) by adding at the end the following:
        ``(d) Reservation by the Secretary.--Of the funds appropriated to
    carry out this chapter for any fiscal year, the Secretary of Labor may
    reserve not more than 1 percent for administration of the program (in
    addition to amounts otherwise available for such purposes), technical
    assistance, grants for pilots and demonstrations, and the evaluation of
    activities carried out under this chapter.''.
                (2) Trade adjustment assistance for firms.--Section 255(a)
            of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended in the
            first sentence by adding at the end before the period the
            following: ``and $50,000,000 for each of the fiscal years 2022
            through 2025''.
                (3) Trade adjustment assistance for community colleges and
            career training.--Subsection (a) of section 279A of the Trade
            Act of 1974 (as redesignated) is amended by striking
            ``$40,000,000'' and all that follows through ``December 31,
            2010,'' and inserting ``$300,000,000 for each of the fiscal
            years 2022 through 2025''.
                (4) Trade adjustment assistance for farmers.--Section 298
            of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is amended--
                        (A) in subsection (a)--
                                (i) by striking ``$90,000,000'' and
                            inserting ``$10,000,000''; and
                                (ii) by striking ``2021'' and inserting
                            ``2025''; and
                        (B) by adding at the end the following:
        ``(c) Reservation by the Secretary.--Of the funds appropriated to
    carry out this chapter for any fiscal year, the Secretary of
    Agriculture may not reserve more than 5 percent for technical
    assistance, pilots and demonstrations, and the evaluation of activities
    carried out under this chapter.''.
        (e) Appropriations.--
                (1) Trade adjustment assistance for workers.--In addition
            to amounts otherwise available, there is appropriated for each
            of fiscal years 2022 through 2025, out of any money in the
            Treasury not otherwise appropriated, $1,000,000,000, to remain
            available until expended, to carry out the purposes of chapter
            2 of title II of the Trade Act of 1974, as authorized by
            section 245 of the Trade Act of 1974 (19 U.S.C. 2317) (as
            amended by subsection (d)).
                (2) Trade adjustment assistance for firms.--In addition to
            amounts otherwise available, there is appropriated for each of
            fiscal years 2022 through 2025, out of any money in the
            Treasury not otherwise appropriated, $50,000,000, to remain
            available until expended, to carry out the provisions of
            chapter 3 of title II of the Trade Act of 1974, as authorized
            by section 255 of the Trade Act of 1974 (19 U.S.C. 2345) (as
            amended by subsection (d)).
                (3) Trade adjustment assistance for communities.--
                        (A) In general.--In addition to amounts otherwise
                    available, there is appropriated for each of fiscal
                    years 2022 through 2025, out of any money in the
                    Treasury not otherwise appropriated, $300,000,000, to
                    remain available for obligation until September 30,
                    2026, to carry out subchapter A of chapter 4 of title
                    II of the Trade Act of 1974, as added by section 133301
                    of this Act.
                        (B) Salaries and expenses.--Of the amounts
                    appropriated pursuant subparagraph (A) for each of
                    fiscal years 2022 through 2025, not more than
                    $40,000,000 shall be made available for the salaries
                    and expenses of personnel administering subchapter A of
                    chapter 4 of title II of the Trade Act of 1974.
                        (C) Supplement and not supplant.--Amounts
                    appropriated pursuant to subparagraph (A) for each of
                    the fiscal years 2022 through 2025 shall be used to
                    supplement, and not supplant, other Federal, State,
                    regional, and local government funds made available to
                    provide economic development assistance for
                    communities.
                (4) Trade adjustment assistance for community colleges and
            career training.--
                        (A) In general.--In addition to amounts otherwise
                    available, there is appropriated for each of fiscal
                    years 2022 through 2025, out of any money in the
                    Treasury not otherwise appropriated, $300,000,000, to
                    remain available until expended, to carry out
                    subchapter B of chapter 4 of title II of the Trade Act
                    of 1974, as designated by section 13301 of this Act, as
                    authorized by section 279A of such subchapter B (as
                    redesignated and as amended by subsection (d)).
                        (B) Reservation by the secretary.--Of the funds
                    appropriated to carry out subchapter B of chapter 4 of
                    title II of the Trade Act of 1974 for each of fiscal
                    years 2022 through 2025, the Secretary of Labor may
                    reserve not more than 5 percent for administration of
                    the program, including providing technical assistance,
                    sustained outreach to eligible institutions effectively
                    serving underserved communities, grants for pilots and
                    demonstrations, and a rigorous third-party evaluation
                    of the program carried out under such subchapter.
                (5) Trade adjustment assistance for farmers.--In addition
            to amounts otherwise available, there is appropriated for each
            of fiscal years 2022 through 2025, out of any money in the
            Treasury not otherwise appropriated, $10,000,000, to remain
            available until expended, to carry out the purposes of chapter
            6 of title II of the Trade Act of 1974, as authorized by
            section 298 of the Trade Act of 1974 (19 U.S.C. 2401) (as
            amended by subsection (d)).

    SEC. 133502. APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE PROVISIONS.

        (a) Workers Certified Before Date of Enactment.--
                (1) In general.--Except as provided in paragraphs (2) and
            (3), a worker certified as eligible for adjustment assistance
            under section 222 of the Trade Act of 1974 before the date of
            the enactment of this Act shall be eligible, on and after such
            date of enactment, to receive benefits only under the
            provisions of chapter 2 of title II of the Trade Act of 1974,
            as in effect on such date of enactment, or as such provisions
            may be amended after such date of enactment.
                (2) Computation of maximum benefits.--Benefits received by
            a worker described in paragraph (1) under chapter 2 of title II
            of the Trade Act of 1974 before the date of the enactment of
            this Act shall be included in any determination of the maximum
            benefits for which the worker is eligible under the provisions
            of chapter 2 of title II of the Trade Act of 1974, as in effect
            on the date of the enactment of this Act, or as such provisions
            may be amended after such date of enactment.
                (3) Authority to make adjustments to benefits.--For the 90-
            day period beginning on the date of the enactment of this Act,
            the Secretary is authorized to make any adjustments to benefits
            to workers described in paragraph (1) that the Secretary
            determines to be necessary and appropriate in applying and
            administering the provisions of chapter 2 of title II of the
            Trade Act of 1974, as in effect on the date of the enactment of
            this Act, or as such provisions may be amended after such date
            of enactment, in a manner that ensures parity of treatment
            between the benefits of such workers and the benefits of
            workers certified after such date of enactment.
        (b) Workers Not Certified Pursuant to Certain Petitions Filed
    Before Date of Enactment.--
                (1) Certifications of workers not certified before date of
            enactment.--
                        (A) Criteria if a determination has not been
                    made.--If, as of the date of the enactment of this Act,
                    the Secretary of Labor has not made a determination
                    with respect to whether to certify a group of workers
                    as eligible to apply for adjustment assistance under
                    section 222 of the Trade Act of 1974 pursuant to a
                    petition described in subparagraph (C), the Secretary
                    shall make that determination based on the requirements
                    of section 222 of the Trade Act of 1974, as in effect
                    on such date of enactment.
                        (B) Reconsideration of denials of certifications.--
                    If, before the date of the enactment of this Act, the
                    Secretary made a determination not to certify a group
                    of workers as eligible to apply for adjustment
                    assistance under section 222 of the Trade Act of 1974
                    pursuant to a petition described in subparagraph (C),
                    the Secretary shall--
                                (i) reconsider that determination; and
                                (ii) if the group of workers meets the
                            requirements of section 222 of the Trade Act of
                            1974, as in effect on such date of enactment,
                            certify the group of workers as eligible to
                            apply for adjustment assistance.
                        (C) Petition described.--A petition described in
                    this subparagraph is a petition for a certification of
                    eligibility for a group of workers filed under section
                    221 of the Trade Act of 1974 on or after January 1,
                    2021, and before the date of the enactment of this Act.
                (2) Eligibility for benefits.--
                        (A) In general.--Except as provided in subparagraph
                    (B), a worker certified as eligible to apply for
                    adjustment assistance under section 222 of the Trade
                    Act of 1974 pursuant to a petition described in
                    paragraph (1)(C) shall be eligible, on and after the
                    date of the enactment of this Act, to receive benefits
                    only under the provisions of chapter 2 of title II of
                    the Trade Act of 1974, as in effect on such date of
                    enactment, or as such provisions may be amended after
                    such date of enactment.
                        (B) Computation of maximum benefits.--Benefits
                    received by a worker described in paragraph (1) under
                    chapter 2 of title II of the Trade Act of 1974 before
                    the date of the enactment of this Act shall be included
                    in any determination of the maximum benefits for which
                    the worker is eligible under the provisions of chapter
                    2 of title II of the Trade Act of 1974, as in effect on
                    the date of the enactment of this Act, or as such
                    provisions may be amended after such date of enactment.
        (c)  Conforming Amendments.--
                (1) Trade act of 2002.--Section 151 of the Trade Act of
            2002 (19 U.S.C. note prec. 2271) is amended by striking
            subsections (a), (b), and (c).
                (2) Trade and globalization adjustment assistance act of
            2009.--Section 1891 of the Trade and Globalization Adjustment
            Assistance Act of 2009 (19 U.S.C. 2271 note) is repealed.
                (3) Trade adjustment assistance extension act of 2011.--The
            Trade Adjustment Assistance Extension Act of 2011 is amended--
                        (A) in section 201 (19 U.S.C. note prec. 2271), by
                    striking subsections (b) and (c); and
                        (B) in section 231(a) (19 U.S.C. 2271 note), by
                    striking paragraphs (1)(B) and (2).
                (4) Trade adjustment assistance reauthorization act of
            2015.--The Trade Adjustment Assistance Reauthorization Act of
            2015 is amended--
                        (A) in section 402 (19 U.S.C. note prec. 2271), by
                    striking subsections (b) and (c); and
                        (B) in section 405(a)(1) (19 U.S.C. 2319(a)(1)), by
                    striking subparagraph (B).
        (d) Trade Adjustment Assistance for Firms.--
                (1) Certification of firms not certified before date of
            enactment.--
                        (A) Criteria if a determination has not been
                    made.--If, as of the date of the enactment of this Act,
                    the Secretary of Commerce has not made a determination
                    with respect to whether to certify a firm as eligible
                    to apply for adjustment assistance under section 251 of
                    the Trade Act of 1974 pursuant to a petition described
                    in subparagraph (C), the Secretary shall make that
                    determination based on the requirements of section 251
                    of the Trade Act of 1974, as in effect on such date of
                    enactment.
                        (B) Reconsideration of denial of certain
                    petitions.--If, before the date of the enactment of
                    this Act, the Secretary made a determination not to
                    certify a firm as eligible to apply for adjustment
                    assistance under section 251 of the Trade Act of 1974
                    pursuant to a petition described in subparagraph (C),
                    the Secretary shall--
                                (i) reconsider that determination; and
                                (ii) if the firm meets the requirements of
                            section 251 of the Trade Act of 1974, as in
                            effect on such date of enactment, certify the
                            firm as eligible to apply for adjustment
                            assistance.
                        (C) Petition described.--A petition described in
                    this subparagraph is a petition for a certification of
                    eligibility filed by a firm or its representative under
                    section 251 of the Trade Act of 1974 on or after
                    January 1, 2021, and before the date of the enactment
                    of this Act.
                (2) Certification of firms that did not submit petitions
            between january 1, 2021, and date of enactment.--
                        (A) In general.--The Secretary of Commerce shall
                    certify a firm described in subparagraph (B) as
                    eligible to apply for adjustment assistance under
                    section 251 of the Trade Act of 1974, as in effect on
                    the date of the enactment of this Act, if the firm or
                    its representative files a petition for a certification
                    of eligibility under section 251 of the Trade Act of
                    1974 not later than 90 days after such date of
                    enactment.
                        (B) Firm described.--A firm described in this
                    subparagraph is a firm that the Secretary determines
                    would have been certified as eligible to apply for
                    adjustment assistance if--
                                (i) the firm or its representative had
                            filed a petition for a certification of
                            eligibility under section 251 of the Trade Act
                            of 1974 on a date during the period beginning
                            on January 1, 2021, and ending on the day
                            before the date of the enactment of this Act;
                            and
                                (ii) the provisions of chapter 3 of title
                            II of the Trade Act of 1974, as in effect on
                            such date of enactment, had been in effect on
                            that date during the period described in clause
                            (i).

    SEC. 133503. SUNSET PROVISIONS.

        (a) Application of Prior Law.--Subject to subsection (b), beginning
    on July 1, 2025, the provisions of chapters 2, 3, 5, and 6 of title II
    of the Trade Act of 1974 (19 U.S.C. 2271-2401g), as in effect on
    January 1, 2014, shall be in effect and apply, except that in applying
    and administering such chapters--
                (1) paragraph (1) of section 231(c) of that Act shall be
            applied and administered as if subparagraphs (A), (B), and (C)
            of that paragraph were not in effect;
                (2) section 233 of that Act shall be applied and
            administered--
                        (A) in subsection (a)--
                                (i) in paragraph (2), by substituting
                            ``104-week period'' for ``104-week period'' and
                            all that follows through ``130-week period)'';
                            and
                                (ii) in paragraph (3)--
                                        (I) in the matter preceding
                                    subparagraph (A), by substituting
                                    ``65'' for ``52''; and
                                        (II) by substituting ``78-week
                                    period'' for ``52-week period'' each
                                    place it appears; and
                        (B) by applying and administering subsection (g) as
                    if it read as follows:
        ``(g) Payment of Trade Readjustment Allowances To Complete
    Training.--Notwithstanding any other provision of this section, in
    order to assist an adversely affected worker to complete training
    approved for the worker under section 236 that leads to the completion
    of a degree or industry-recognized credential, payments may be made as
    trade readjustment allowances for not more than 13 weeks within such
    period of eligibility as the Secretary may prescribe to account for a
    break in training or for justifiable cause that follows the last week
    for which the worker is otherwise entitled to a trade readjustment
    allowance under this chapter if--
                ``(1) payment of the trade readjustment allowance for not
            more than 13 weeks is necessary for the worker to complete the
            training;
                ``(2) the worker participates in training in each such
            week; and
                ``(3) the worker--
                        ``(A) has substantially met the performance
                    benchmarks established as part of the training approved
                    for the worker;
                        ``(B) is expected to continue to make progress
                    toward the completion of the training; and
                        ``(C) will complete the training during that period
                    of eligibility.'';
                (3) section 245(a) of that Act shall be applied and
            administered by substituting ``June 30, 2025'' for ``December
            31, 2007'';
                (4) section 246(b)(1) of that Act shall be applied and
            administered by substituting ``June 30, 2025'' for ``the date
            that is 5 years'' and all that follows through ``State'';
                (5) section 256(b) of that Act shall be applied and
            administered by substituting ``the 1-year period beginning on
            July 1, 2025'' for ``each of fiscal years 2003 through 2007,
            and $4,000,000 for the 3-month period beginning on October 1,
            2007'';
                (6) section 298(a) of that Act shall be applied and
            administered by substituting ``the 1-year period beginning on
            July 1, 2025'' for ``each of the fiscal years'' and all that
            follows through ``October 1, 2007''; and
                (7) section 285 of that Act shall be applied and
            administered--
                        (A) in subsection (a), by substituting ``June 30,
                    2026'' for ``December 31, 2007'' each place it appears;
                    and
                        (B) by applying and administering subsection (b) as
                    if it read as follows:
        ``(b) Other Assistance.--
                ``(1) Assistance for firms.--
                        ``(A) In general.--Except as provided in
                    subparagraph (B), assistance may not be provided under
                    chapter 3 after June 30, 2026.
                        ``(B) Exception.--Notwithstanding subparagraph (A),
                    any assistance approved under chapter 3 pursuant to a
                    petition filed under section 251 on or before June 30,
                    2026, may be provided--
                                ``(i) to the extent funds are available
                            pursuant to such chapter for such purpose; and
                                ``(ii) to the extent the recipient of the
                            assistance is otherwise eligible to receive
                            such assistance.
                ``(2) Farmers.--
                        ``(A) In general.--Except as provided in
                    subparagraph (B), assistance may not be provided under
                    chapter 6 after June 30, 2026.
                        ``(B) Exception.--Notwithstanding subparagraph (A),
                    any assistance approved under chapter 6 on or before
                    June 30, 2026, may be provided--
                                ``(i) to the extent funds are available
                            pursuant to such chapter for such purpose; and
                                ``(ii) to the extent the recipient of the
                            assistance is otherwise eligible to receive
                            such assistance.''.
        (b) Exceptions.--The provisions of chapters 2, 3, 5, and 6 of title
    II of the Trade Act of 1974, as in effect on the date of the enactment
    of this Act, shall continue to apply on and after July 1, 2025, with
    respect to--
                (1) workers certified as eligible for trade adjustment
            assistance benefits under chapter 2 of title II of that Act
            pursuant to petitions filed under section 221 of that Act
            before July 1, 2025;
                (2) firms certified as eligible for technical assistance or
            grants under chapter 3 of title II of that Act pursuant to
            petitions filed under section 251 of that Act before July 1,
            2025; and
                (3) agricultural commodity producers certified as eligible
            for technical or financial assistance under chapter 6 of title
            II of that Act pursuant to petitions filed under section 292 of
            that Act before July 1, 2025.

                Subtitle D--Career Pathways and Social Services

           PART 1--PROVISIONS RELATING TO PATHWAYS TO HEALTH CAREERS

    SEC. 134101. PATHWAYS TO HEALTH CAREERS.

        Effective October 1, 2021, title XX of the Social Security Act (42
    U.S.C. 1397-1397n-13) is amended by adding at the end the following:

      ``Subtitle D--Career Pathways Through Health Profession Opportunity
                                     Grants

    ``SEC. 2071. CAREER PATHWAYS THROUGH HEALTH PROFESSION OPPORTUNITY
                  GRANTS.

        ``(a) Application Requirements.--An eligible entity desiring a
    grant under this section for a project shall submit to the Secretary an
    application for the grant, that includes the following:
                ``(1) A description of how the applicant will use a career
            pathways approach to train eligible individuals for health
            professions that will put eligible individuals on a career path
            to an occupation that pays well, under the project.
                ``(2) A description of the adult basic education and
            literacy activities, work readiness activities, training
            activities, and case management and career coaching services
            that the applicant will use to assist eligible individuals to
            gain work experience, connection to employers, and job
            placement, and a description of the plan for recruiting,
            hiring, and training staff to provide the case management,
            mentoring, and career coaching services, under the project
            directly or through local governmental, apprenticeship,
            educational, or charitable institutions.
                ``(3) A demonstration that the applicant has experience
            working with low-income populations, or a description of the
            plan of the applicant to work with a partner organization that
            has the experience.
                ``(4) A plan for providing post-employment support and
            ongoing training as part of a career pathway under the project.
                ``(5) A description of the support services that the
            applicant will provide under the project, including a plan for
            how child care and transportation support services will be
            guaranteed and, if the applicant will provide a cash stipend or
            wage supplement, how the stipend or supplement would be
            calculated and distributed.
                ``(6) A certification by the applicant that the project
            development included--
                        ``(A) consultation or commitment to consult with a
                    local workforce development board;
                        ``(B) consideration of registered apprenticeship
                    and pre-apprenticeship models;
                        ``(C) consideration of career pathway programs in
                    the State in which the project is to be conducted; and
                        ``(D) a review of the State plan under section 102
                    or 103 of the Workforce Innovation and Opportunity Act.
                ``(7) A description of the availability and relevance of
            recent labor market information and other pertinent evidence of
            in-demand jobs or worker shortages.
                ``(8) A certification that the applicant will directly
            provide or contract for the training services described in the
            application.
                ``(9) A commitment by the applicant that, if the grant is
            made to the applicant, the applicant will--
                        ``(A) during the planning period for the project,
                    provide the Secretary with any information needed by
                    the Secretary to establish adequate data reporting and
                    administrative structure for the project;
                        ``(B) hire a person to direct the project not later
                    than the end of the planning period applicable to the
                    project;
                        ``(C) accept all technical assistance offered by
                    the Secretary with respect to the grant;
                        ``(D) participate in peer technical assistance
                    conferences as are regularly scheduled by the
                    Secretary; and
                        ``(E) provide all data required by the Secretary
                    under subsection (g).
        ``(b) Additional Application Element.--In considering applications
    for a grant under this section, the Secretary shall require qualified
    applicants to have at least 1 of the following application elements--
                ``(1) applications submitted by applicants to whom a grant
            was made under this section or any predecessor to this section;
                ``(2) applications submitted by applicants who have
            business and community partners in each of the following
            categories:
                        ``(A) State and local government agencies and
                    social service providers, including a State or local
                    entity that administers a State program funded under
                    part A of this title;
                        ``(B) institutions of higher education,
                    apprenticeship programs, and local workforce
                    development boards; and
                        ``(C) health care employers, health care industry
                    or sector partnerships, labor unions, and labor-
                    management partnerships;
                ``(3) applications that include opportunities for mentoring
            or peer support, and make career coaching available, as part of
            the case management plan;
                ``(4) applications which describe a project that will serve
            a rural area in which--
                        ``(A) the community in which the individuals to be
                    enrolled in the project reside is located;
                        ``(B) the project will be conducted; or
                        ``(C) an employer partnership that has committed to
                    hiring individuals who successfully complete all
                    activities under the project is located;
                ``(5) applications that include a commitment to providing
            project participants with a cash stipend or wage supplement;
            and
                ``(6) applications which have an emergency cash fund to
            assist project participants financially in emergency
            situations.
        ``(c) Grants.--
                ``(1) Competitive grants.--
                        ``(A) Grant authority.--
                                ``(i) In general.--The Secretary shall make
                            a grant in accordance with this paragraph to an
                            eligible entity whose application for the grant
                            is approved by the Secretary, to conduct a
                            project designed to train low-income
                            individuals for allied health professions,
                            health information technology, physician
                            assistants, nursing assistants, registered
                            nurse, advanced practice nurse, and other
                            professions considered part of a health care
                            career pathway model.
                                ``(ii) Guarantee of grantees in each state
                            and the district of columbia.--For each grant
                            cycle, the Secretary shall award a grant under
                            this paragraph to at least 2 eligible entities
                            in each State that is not a territory, to the
                            extent there are a sufficient number of
                            applications that have a high likelihood of
                            success and that are submitted by the entities
                            that meet the requirements applicable with
                            respect to such a grant. If, for a grant cycle,
                            there are fewer than 2 such eligible entities
                            in a State that have submitted applications
                            with a high likelihood of success, the
                            Secretary shall identify qualified eligible
                            applicants located elsewhere, that are
                            otherwise approved but un-funded, and issue a
                            Substitution of Grant and tailored technical
                            assistance. In the preceding sentence, the term
                            `issue a Substitution of Grant' means, in a
                            case in which an approved grantee does not
                            complete its full project period, or in which
                            there are fewer than 2 qualified grantees per
                            State with a high likelihood of success,
                            substitute an applicant located in another
                            State that was approved but un-funded during
                            the competition for the award for the award
                            recipient.
                        ``(B) Guarantee of grants for indian populations.--
                    The Secretary shall award a grant under this paragraph
                    to at least 10 eligible entities that are an Indian
                    tribe, an Alaska Native Corporation, a tribal
                    organization, or a tribal college or university, to the
                    extent there are a sufficient number of applications
                    submitted by the entities that meet the requirements
                    applicable with respect to such a grant.
                        ``(C) Guarantee of grantees in the territories.--
                    The Secretary shall award a grant under this paragraph
                    to at least 2 eligible entities that are located in a
                    territory, to the extent there are a sufficient number
                    of applications submitted by the entities that meet the
                    requirements applicable with respect to such a grant.
                ``(2) Grant cycle.--The grant cycle under this section
            shall be not less than 5 years, with a planning period of not
            more than the first 12 months of the grant cycle. During the
            planning period, the amount of the grant shall be in such
            lesser amount as the Secretary determines appropriate.
        ``(d) Use of Grant.--
                ``(1) In general.--An entity to which a grant is made under
            this section shall use the grant in accordance with the
            approved application for the grant.
                ``(2) Support to be provided.--
                        ``(A) Required support.--A project for which a
                    grant is made under this section shall include the
                    following:
                                ``(i) An assessment for adult basic skill
                            competency, and provision of adult basic skills
                            education if necessary for lower-skilled
                            eligible individuals to enroll in the project
                            and go on to enter and complete post-secondary
                            training, through means including the
                            following:
                                        ``(I) Establishing a network of
                                    partners that offer pre-training
                                    activities for project participants who
                                    need to improve basic academic skills
                                    or English language proficiency before
                                    entering a health occupational training
                                    career pathway program.
                                        ``(II) Offering resources to enable
                                    project participants to continue
                                    advancing adult basic skill proficiency
                                    while enrolled in a career pathway
                                    program.
                                        ``(III) Embedding adult basic skill
                                    maintenance as part of ongoing post-
                                    graduation career coaching and
                                    mentoring.
                                ``(ii) A guarantee that child care is an
                            available and affordable support service for
                            project participants through means such as the
                            following:
                                        ``(I) Referral to, and assistance
                                    with, enrollment in a subsidized child
                                    care program.
                                        ``(II) Direct payment to a child
                                    care provider if a slot in a subsidized
                                    child care program is not available or
                                    reasonably accessible.
                                        ``(III) Payment of co-payments or
                                    associated fees for child care.
                                ``(iii) Case management plans that include
                            career coaching (with the option to offer
                            appropriate peer support and mentoring
                            opportunities to help develop soft skills and
                            social capital), which may be offered on an
                            ongoing basis before, during, and after initial
                            training as part of a career pathway model.
                                ``(iv) A plan to provide project
                            participants with transportation through means
                            such as the following:
                                        ``(I) Referral to, and assistance
                                    with enrollment in, a subsidized
                                    transportation program.
                                        ``(II) If a subsidized
                                    transportation program is not
                                    reasonably available, direct payments
                                    to subsidize transportation costs.
                            For purposes of this clause, the term
                            `transportation' includes public transit, or
                            gasoline for a personal vehicle if public
                            transit is not reasonably accessible or
                            available.
                        ``(B) Allowed support.--The goods and services
                    provided under a project for which a grant is made
                    under this section may include the following:
                                ``(i) A cash stipend.
                                ``(ii) A reserve fund for financial
                            assistance to project participants in emergency
                            situations.
                                ``(iii) Tuition, certification exam fees,
                            and training materials such as books, software,
                            uniforms, shoes, connection to the internet,
                            hair nets, and personal protective equipment.
                                ``(iv) In-kind resource donations such as
                            interview clothing and conference attendance
                            fees.
                                ``(v) Assistance with accessing and
                            completing high school equivalency or adult
                            basic education courses as necessary to achieve
                            success in the project and make progress toward
                            career goals.
                                ``(vi) Assistance with programs and
                            activities, including legal assistance, deemed
                            necessary to address arrest or conviction
                            records as an employment barrier.
                                ``(vii) Other support services as deemed
                            necessary for family well-being, success in the
                            project, and progress toward career goals.
                ``(3) Training.--The number of hours of training provided
            to an eligible individual under a project for which a grant is
            made under this section, for a recognized postsecondary
            credential (including an industry-recognized credential, and a
            certificate awarded by a local workforce development board),
            which is awarded in recognition of attainment of measurable
            technical or occupational skills necessary to gain employment
            or advance within an occupation, shall be--
                        ``(A) not less than the number of hours of training
                    required for certification in that level of skill by
                    the State in which the project is conducted; or
                        ``(B) if there is no such requirement, such number
                    of hours of training as the Secretary finds is
                    necessary to achieve that skill level.
                ``(4) Inclusion of tanf recipients.--In the case of a
            project for which a grant is made under this section that is
            conducted in a State that has a program funded under part A of
            title IV, at least 10 percent of the eligible individuals to
            whom support is provided under the project shall meet the
            income eligibility requirements under that State program,
            without regard to whether the individuals receive benefits or
            services directly under that State program.
                ``(5) Income limitation.--An entity to which a grant is
            made under this section shall not use the grant to provide
            support to a person who is not an eligible individual.
                ``(6) Prohibition.--An entity to which a grant is made
            under this section shall not use the grant for purposes of
            entertainment, except that case management and career coaching
            services may include celebrations of specific career-based
            milestones such as completing a semester, graduation, or job
            placement.
        ``(e) Technical Assistance.--
                ``(1) In general.--The Secretary shall provide technical
            assistance--
                        ``(A) to assist eligible entities in applying for
                    grants under this section;
                        ``(B) that is tailored to meet the needs of
                    grantees at each stage of the administration of
                    projects for which grants are made under this section;
                        ``(C) that is tailored to meet the specific needs
                    of Indian tribes, Alaska Native Corporations, tribal
                    organizations, and tribal colleges and universities;
                        ``(D) that is tailored to meet the specific needs
                    of the territories;
                        ``(E) that is tailored to meet the specific needs
                    of applicants, eligible entities, and grantees, in
                    carrying out dedicated career pathway projects pursuant
                    to subsections (h) and (i); and
                        ``(F) to facilitate the exchange of information
                    among eligible entities regarding best practices and
                    promising practices used in the projects.
                ``(2) Continuation of peer technical assistance
            conferences.--The Secretary shall continue to hold peer
            technical assistance conferences for entities to which a grant
            is made under this section or was made under the immediate
            predecessor of this section. The preceding sentence shall not
            be interpreted to require any such conference to be held in
            person.
        ``(f) Evaluation of Dedicated Career Pathways.--
                ``(1) In general.--The Secretary shall, by grant, contract,
            or interagency agreement, conduct rigorous and well-designed
            evaluations of the dedicated career pathway projects carried
            out pursuant to subsections (h) and (i).
                ``(2) Requirement applicable to second chance career
            pathway.--In the case of a project of the type described in
            subsection (i), the evaluation shall include identification of
            successful activities for creating opportunities for developing
            and sustaining, particularly with respect to low-income
            individuals with arrest or conviction records, a health
            professions workforce that has accessible entry points, that
            meets high standards for education, training, certification,
            and professional development, and that provides increased wages
            and affordable benefits, including health care coverage, that
            are responsive to the needs of the workforce.
                ``(3) Requirement applicable to maternal mortality career
            pathway.--In the case of a project of the type described in
            subsection (h), the evaluation shall include identification of
            successful activities for creating opportunities for developing
            and sustaining, particularly with respect to low-income
            individuals and other entry-level workers, a career pathway
            that has accessible entry points, that meets high standards for
            education, training, certification, and professional
            development, and that provides increased wages and affordable
            benefits, including health care coverage, that are responsive
            to the needs of the birth, pregnancy, and post-partum
            workforce.
        ``(g) Reports.--As a condition of funding, an eligible entity
    awarded a grant to conduct a project under this section shall submit
    interim reports to the Secretary on the activities carried out under
    the project, and, on the conclusion of the project, a final report on
    the activities.
        ``(h) Maternal Mortality Career Pathway.--
                ``(1) Grant authority.--The Secretary shall award grants in
            accordance with this subsection to eligible entities to conduct
            career pathway projects for the purpose of providing education
            for professions such as doulas, lactation consultants,
            childbirth educators, infant massage therapists, newborn care
            specialists, midwives, and other community health worker
            professions, for individuals to enter and follow a dedicated
            career pathway in the field of pregnancy, childbirth, or post-
            partum services in a State that recognizes doulas or midwives
            as health care providers and that provides payment for services
            provided by doulas or midwives, as the case may be, under the
            State plan approved under title XIX.
                ``(2) Duration.--A grant awarded under this subsection
            shall have the same grant cycle as is provided in subsection
            (c)(2), and as a condition of funding the grantee shall comply
            with all data reporting requirements associated with the grant
            cycle.
                ``(3) Application requirements.--An entity seeking a grant
            under this subsection for a project shall submit to the
            Secretary an application for the grant, that includes the
            following:
                        ``(A) A description of the partnerships, strategic
                    staff hiring decisions, tailored program activities, or
                    other programmatic elements of the project that are
                    designed to support a strong career pathway in
                    pregnancy, birth, or post-partum services.
                        ``(B) A demonstration that the State in which the
                    project is to be conducted recognizes and permits
                    doulas and midwives to practice in the State.
                        ``(C) A demonstration that the applicant has
                    experience working with low-income populations, or a
                    description of the plan of the applicant to work with a
                    partner that has the experience.
                ``(4) Support to be provided.--The recipient of a grant
            under this subsection for a project shall provide required
            supportive services described in subsection (d)(2)(A) to
            project participants who need the services, and may expend the
            funding on eligible supportive services described in subsection
            (d)(2)(B).
        ``(i) Second Chance Career Pathway.--
                ``(1) Grant authority.--The Secretary shall award grants in
            accordance with this subsection to eligible entities to conduct
            career pathway projects for the purpose of providing education
            and training for eligible individuals with arrest or conviction
            records to enter and follow a career pathway in the health
            professions through occupations that are expected to experience
            a labor shortage or be in high demand.
                ``(2) Duration.--A grant awarded under this subsection
            shall have the same grant cycle as is provided in subsection
            (c)(2), and as a condition of funding the grantee shall comply
            with all data reporting requirements associated with the grant
            cycle.
                ``(3) Application requirements.--An entity seeking a grant
            under this subsection for a project shall submit to the
            Secretary an application for the grant, that includes the
            following:
                        ``(A) A demonstration that the State in which the
                    project is to be conducted has in effect policies or
                    laws that permit certain allied health and behavioral
                    health care credentials to be awarded to people with
                    certain arrest or conviction records (which policies or
                    laws shall include appeals processes and other
                    opportunities to demonstrate rehabilitation to obtain
                    licensure and approval to work in the proposed health
                    careers), and a plan described in the application which
                    will use a legally permitted career pathway to train
                    people with such a record to be trained and employed in
                    such a career.
                        ``(B) A discussion of how the project or future
                    strategic hiring decisions will demonstrate the
                    experience and expertise of the project in working with
                    job seekers who have arrest or conviction records or
                    employers with experience working with people with
                    arrest or conviction records.
                        ``(C) A demonstration that the applicant has
                    experience working with low-income populations, or a
                    description of the plan of the applicant to work with a
                    partner that has the experience.
                        ``(D) An identification of promising innovations or
                    best practices that can be used to provide the
                    training.
                        ``(E) A proof of concept or demonstration that the
                    applicant has done sufficient research on workforce
                    shortage or in-demand jobs for which people with
                    certain types of criminal records can be hired.
                        ``(F) A plan for recruiting students who are
                    eligible individuals into the project.
                        ``(G) A plan for providing post-employment support
                    and ongoing training as part of a career pathway under
                    the project.
                ``(4) Support to be provided.--
                        ``(A) Required support.--A recipient of a grant
                    under this subsection for a project shall provide--
                                ``(i) access to legal assistance for
                            project participants for the purpose of
                            addressing arrest or conviction records and
                            associated workforce barriers;
                                ``(ii) assistance with programs and
                            activities deemed necessary to address arrest
                            or conviction records as an employment barrier;
                                ``(iii) required supportive services
                            described in subsection (d)(2)(A) to
                            participants who need the services, and may
                            expend funds on eligible supportive services
                            described in subsection (d)(2)(B).
        ``(j) Definitions.--In this section:
                ``(1) Alaska native corporation.--The term `Alaska Native
            Corporation' has the meaning given the term in section 3(m) of
            the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m)).
                ``(2) Allied health profession.--The term `allied health
            profession' has the meaning given the term in section 799B(5)
            of the Public Health Service Act.
                ``(3) Career pathway.--The term `career pathway' has the
            meaning given the term in section 3(7) of the Workforce
            Innovation and Opportunity Act.
                ``(4) Doula.--The term `doula' means an individual who--
                        ``(A) is certified by an organization that has been
                    established for not less than 5 years and that requires
                    the completion of continuing education to maintain the
                    certification, to provide non-medical advice,
                    information, emotional support, and physical comfort to
                    an individual during the individual's pregnancy,
                    childbirth, and post-partum period; and
                        ``(B) maintains the certification by completing the
                    required continuing education.
                ``(5) Eligible entity.--The term `eligible entity' means
            any of the following entities that demonstrates in an
            application submitted under this section that the entity has
            the capacity to fully develop and administer the project
            described in the application:
                        ``(A) A local workforce development board
                    established under section 107 of the Workforce
                    Innovation and Opportunity Act.
                        ``(B) A State or territory, a political subdivision
                    of a State or territory, or an agency of a State,
                    territory, or such a political subdivision, including a
                    State or local entity that administers a State program
                    funded under part A of this title.
                        ``(C) An Indian tribe, an Alaska Native
                    Corporation, a tribal organization, or a tribal college
                    or university.
                        ``(D) An institution of higher education (as
                    defined in the Higher Education Act of 1965).
                        ``(E) A hospital (as defined in section 1861(e)).
                        ``(F) A high-quality skilled nursing facility.
                        ``(G) A Federally qualified health center (as
                    defined in section 1861(aa)(4)).
                        ``(H) A nonprofit organization described in section
                    501(c)(3) of the Internal Revenue Code of 1986, a labor
                    organization, or an entity with shared labor-management
                    oversight, that has a demonstrated history of providing
                    health profession training to eligible individuals.
                        ``(I) In the case of a project of the type provided
                    for in subsection (h) of this section, an entity
                    recognized by a State, an Indian tribe, an Alaska
                    Native Corporation, or a tribal organization as
                    qualified to train doulas or midwives, if midwives or
                    doulas, as the case may be, are permitted to practice
                    in the State involved.
                        ``(J) An opioid treatment program (as defined in
                    section 1861(jjj)(2)), and other high quality
                    comprehensive addiction care providers.
                ``(6) Eligible individual.--The term `eligible individual'
            means an individual whose family income does not exceed 200
            percent of the Federal poverty level.
                ``(7) Federal poverty level.--The term `Federal poverty
            level' means the poverty line (as defined in section 673(2) of
            the Omnibus Budget Reconciliation Act of 1981, including any
            revision required by such section applicable to a family of the
            size involved).
                ``(8) Institution of higher education.--The term
            `institution of higher education' has the meaning given the
            term in section 101 or 102(a)(1)(B) of the Higher Education Act
            of 1965.
                ``(9) Territory.--The term `territory' means the
            Commonwealth of Puerto Rico, the United States Virgin Islands,
            Guam, the Northern Mariana Islands, and American Samoa.
                ``(10) Tribal college or university.--The term `tribal
            college or university' has the meaning given the term in
            section 316(b) of the Higher Education Act of 1965.
                ``(11) Tribal organization.--The term `tribal organization'
            means the recognized governing body of any Indian tribe; any
            legally established organization of Indians which is
            controlled, sanctioned, or chartered by such governing body or
            which is democratically elected by the adult members of the
            Indian community to be served by such organization and which
            includes the maximum participation of Indians in all phases of
            its activities.
        ``(k) Funding.--In addition to amounts otherwise available, there
    is appropriated to the Secretary, out of any money in the Treasury not
    otherwise appropriated--
                ``(1) for grants under subsection (c)(1)(A)--
                        ``(A) $318,750,000 for fiscal year 2022; and
                        ``(B) $338,108,438 for each of fiscal years 2023
                    through 2026;
                ``(2) for grants under subsection (c)(1)(B)--
                        ``(A) $17,000,000 for fiscal year 2022; and
                        ``(B) $18,027,650 for each of fiscal years 2023
                    through 2026;
                ``(3) for grants under subsection (c)(1)(C)--
                        ``(A) $21,250,000 for fiscal year 2022; and
                        ``(B) $22,534,563 for each of fiscal years 2023
                    through 2026;
                ``(4) for projects conducted under subsections (h) and (i),
            $27,041,475 for each of fiscal years 2023 through 2026;
                ``(5) for the provision of technical assistance and
            administration--
                        ``(A) for fiscal year 2022, $25,500,000 plus all
                    amounts referred to in paragraphs (1) through (3) of
                    this subsection that remain unused after all grant
                    awards are made for the fiscal year; and
                        ``(B) for each of fiscal years 2023 through 2026,
                    $27,041,475 plus all amounts referred to in paragraphs
                    (1) through (4) of this subsection that remain unused
                    after all grant awards are made for the fiscal year;
                    and
                ``(6) for studying the effects of the projects for which a
            grant is made under this section, and for administration, for
            the purpose of supporting the rigorous evaluation of the
            projects, and supporting the continued study of the short-,
            medium-, and long-term effects of all such projects, including
            the effectiveness of new or added elements of the projects--
                        ``(A) $17,000,000 for fiscal year 2022; and
                        ``(B) $18,027,650 for each of fiscal years 2023
                    through 2026.''.

                  PART 2--PROVISIONS RELATING TO ELDER JUSTICE

    SEC. 134201. REAUTHORIZATION OF FUNDING FOR PROGRAMS TO PREVENT AND
                  INVESTIGATE ELDER ABUSE, NEGLECT, AND EXPLOITATION.

        (a) Long-term Care Staff Training Grants.--Section 2041 of the
    Social Security Act (42 U.S.C. 1397m) is amended to read as follows:

    ``SEC. 2041. NURSING HOME WORKER TRAINING GRANTS.

        ``(a) Appropriation.--Out of any funds in the Treasury not
    otherwise appropriated, in addition to amounts otherwise available,
    there is appropriated to the Secretary for each of fiscal years 2023
    through 2026--
                ``(1) $415,696,400 for grants under subsection (b)(1); and
                ``(2) $8,483,600 for grants under subsection (b)(2).
        ``(b) Grants.--
                ``(1) State entitlement.--
                        ``(A) In general.--Each State shall be entitled to
                    receive from the Secretary for each fiscal year
                    specified in subsection (a) a grant in an amount equal
                    to the amount allotted to the State under subparagraph
                    (B) of this paragraph.
                        ``(B) State allotments.--The amount allotted to a
                    State under this subparagraph for a fiscal year shall
                    be--
                                ``(i) the amount made available by
                            subsection (a) for the fiscal year that is not
                            required to be reserved by subsection (a);
                            multiplied by
                                ``(ii)(I) the number of State residents who
                            have attained 65 years of age or are
                            individuals with a disability, as determined by
                            the Secretary using the most recent version of
                            the American Community Survey published by the
                            Bureau of the Census or a successor data set;
                            divided by
                                ``(II) the total number of such residents
                            of all States.
                ``(2) Grants to indian tribes and tribal organizations.--
                        ``(A) In general.--The Secretary, in consultation
                    with the Indian tribes and tribal organizations, shall
                    make grants in accordance with this section to Indian
                    tribes and tribal organizations who operate at least 1
                    eligible setting.
                        ``(B) Grant formula.--The Secretary, in
                    consultation with the Indian tribes and tribal
                    organizations, shall devise a formula for distributing
                    among Indian tribes and tribal organizations the amount
                    required to be reserved by subsection (a) for each
                    fiscal year.
                ``(3) Sub-grants.--A State, Indian tribe, or tribal
            organization to which an amount is paid under this paragraph
            may use the amount to make sub-grants to local organizations,
            including community organizations, local non-profits, elder
            rights and justice groups, and workforce development boards for
            any purpose described in paragraph (1) or (2) of subsection
            (c).
        ``(c) Use of Funds.--
                ``(1) Required uses.--A State to which an amount is paid
            under subsection (b) shall use the amount to--
                        ``(A) provide wage subsidies to eligible
                    individuals;
                        ``(B) provide student loan repayment or tuition
                    assistance to eligible individuals for a degree or
                    certification in a field relevant to their position
                    referred to in subsection (f)(1)(A);
                        ``(C) guarantee affordable and accessible child
                    care for eligible individuals, including help with
                    referrals, co-pays, or other direct assistance; and
                        ``(D) provide assistance where necessary with
                    obtaining appropriate transportation, including public
                    transportation if available, or gas money or transit
                    vouchers for ride share, taxis, and similar types of
                    transportation if public transportation is unavailable
                    or impractical based on work hours or location.
                ``(2) Authorized uses.--A State to which an amount is paid
            under subsection (b) may use the amount to--
                        ``(A) establish a reserve fund for financial
                    assistance to eligible individuals in emergency
                    situations;
                        ``(B) provide in-kind resource donations, such as
                    interview clothing and conference attendance fees;
                        ``(C) provide assistance with programs and
                    activities, including legal assistance, deemed
                    necessary to address arrest or conviction records that
                    are an employment barrier;
                        ``(D) support employers operating an eligible
                    setting in the State in providing employees with not
                    less than 2 weeks of paid leave per year; or
                        ``(E) provide other support services the Secretary
                    deems necessary to allow for successful recruitment and
                    retention of workers.
                ``(3) Provision of funds only for the benefit of eligible
            individuals in eligible settings.--A State to which an amount
            is paid under subsection (b) may provide the amount to only an
            eligible individual or a partner organization serving an
            eligible individual.
                ``(4) Nonsupplantation.--A State to which an amount is paid
            under subsection (b) shall not use the amount to supplant the
            expenditure of any State funds for recruiting or retaining
            employees in an eligible setting.
        ``(d) Administration.--A State to which a grant is made under
    subsection (b) shall reserve not more than 10 percent of the grant to--
                ``(1) administer subgrants in accordance with this section;
                ``(2) provide technical assistance and support for applying
            for and accessing such a subgrant opportunity;
                ``(3) publicize the availability of the subgrants;
                ``(4) carry out activities to increase the supply of
            eligible individuals; and
                ``(5) provide technical assistance to help subgrantees find
            and train individuals to provide the services for which they
            are contracted.
        ``(e) Definitions.--In this section:
                ``(1) Eligible individual.--The term `eligible individual'
            means an individual who--
                        ``(A)(i) is a qualified home health aide, as
                    defined in section 484.80(a) of title 42, Code of
                    Federal Regulations;
                        ``(ii) is a nurse aide approved by the State as
                    meeting the requirements of sections 483.150 through
                    483.154 of such title, and is listed in good standing
                    on the State nurse aide registry;
                        ``(iii) is a personal care aide approved by the
                    State, and furnishes personal care services, as defined
                    in section 440.167 of such title;
                        ``(iv) is a qualified hospice aide, as defined in
                    section 418.76 of such title; or
                        ``(v) is a licensed practical nurse or a licensed
                    or certified social worker; or
                        ``(vi) is receiving training to be certified or
                    licensed as such an aide, nurse, or social worker; and
                        ``(B) provides (or, in the case of a trainee,
                    intends to provide) services as such an aide, nurse, or
                    social worker in an eligible setting.
                ``(2) Eligible setting.--The term `eligible setting'
            means--
                        ``(A) a skilled nursing facility, as defined in
                    section 1819;
                        ``(B) a nursing facility, as defined in section
                    1919;
                        ``(C) a home health agency, as defined in section
                    1891;
                        ``(D) a facility provider approved to deliver home
                    or community-based services authorized under State
                    options described in subsection (c) or (i) of section
                    1915 or, as relevant, demonstration projects authorized
                    under section 1115;
                        ``(E) a hospice, as defined in section 1814;
                        ``(F) an intermediate care facility, as defined in
                    section 1905(d); or
                        ``(G) a tribal assisted living facility.
                ``(3) Tribal organization.--The term `tribal organization'
            has the meaning given the term in section 4 of the Indian Self-
            Determination and Education Assistance Act.''.
        (b) Adult Protective Services Functions and Grant Programs.--
                (1) Direct funding; state entitlement.--Section 2042 of the
            Social Security Act (42 U.S.C. 1397m-1) is amended--
                        (A) in subsection (a)--
                                (i) in paragraph (1)(A)--
                                        (I) by striking ``offices'' and
                                    inserting ``programs''; and
                                        (II) by inserting ``and adults who
                                    are under a disability (as defined in
                                    section 216(i)(1))'' before the
                                    semicolon; and
                                (ii) by striking paragraph (2) and
                            inserting the following:
                ``(2) Appropriation.--Out of any money in the Treasury not
            otherwise appropriated, in addition to amounts otherwise
            available, there are appropriated to the Secretary $8,483,600
            for each of fiscal years 2023 through 2025 to carry out this
            subsection.'';
                        (B) in subsection (b)--
                                (i) in paragraph (2)--
                                        (I) in subparagraph (A), by
                                    striking ``the availability of
                                    appropriations and''; and
                                        (II) in subparagraph (B)--
                                                (aa) in the heading for
                                            clause (i), by inserting ``and
                                            the district of columbia''
                                            after ``States''; and
                                                (bb) in clause (ii), by
                                            inserting ``or the District of
                                            Columbia'' after ``States'';
                                            and
                                (ii) by striking paragraph (5) and
                            inserting the following:
                ``(5) Appropriation.--Out of any money in the Treasury not
            otherwise appropriated, in addition to amounts otherwise
            available, there are appropriated to the Secretary for each of
            fiscal years 2023 through 2025--
                        ``(A) $415,696,400 for grants to States under this
                    subsection; and
                        ``(B) $8,483,600 for grants to Indian tribes and
                    tribal organizations under this subsection.''; and
                        (C) in subsection (c), by striking paragraph (6)
                    and inserting the following:
                ``(6) Appropriation.--Out of any money in the Treasury not
            otherwise appropriated, in addition to amounts otherwise
            available, there are appropriated to the Secretary $79,533,750
            for each of fiscal years 2023 through 2025 to carry out this
            subsection.''.
                (2) State entitlement; grants to indian tribes and tribal
            organizations.--Section 2042 of such Act (42 U.S.C. 1397m-1) is
            amended--
                        (A) in subsection (a)(1)(A), by striking ``State
                    and local'' and inserting ``State, local, and tribal'';
                        (B) in subsection (b)(1), by striking ``the
                    Secretary shall annually award grants to States in the
                    amounts calculated under paragraph (2)'' and inserting
                    ``each State shall be entitled to annually receive from
                    the Secretary in the amounts calculated under paragraph
                    (2), and the Secretary may annually award to each
                    Indian tribe and tribal organization in accordance with
                    paragraph (3), grants'';
                        (C) in subsection (b)(2)--
                                (i) in the paragraph heading, by inserting
                            ``for a state'' after ``payment'';
                                (ii) in subparagraph (A), by striking ``to
                            carry out'' and inserting ``for grants to
                            States under''; and
                                (iii) in subparagraph (B)(i), by striking
                            ``such year'' and inserting ``for grants to
                            States under this subsection for the fiscal
                            year''; and
                        (D) in subsection (b), by redesignating paragraphs
                    (3) through (5) as paragraphs (4) through (6),
                    respectively, and inserting after paragraph (2) the
                    following:
                ``(3) Amount of payment to indian tribe or tribal
            organization.--The Secretary, in consultation with Indian
            tribes and tribal organizations, shall determine the amount of
            any grant to be made to each Indian tribe and tribal
            organization under this subsection. Paragraphs (4) and (5)
            shall apply to grantees under this paragraph in the same manner
            in which the paragraphs apply to States.'';
                        (E) in subsection (c)--
                                (i) in paragraph (1), by striking ``to
                            States'' and inserting ``to States, Indian
                            tribes, and tribal organizations'';
                                (ii) in paragraph (2)--
                                        (I) in the matter preceding
                                    subparagraph (A), by inserting ``and
                                    Indian tribes and tribal
                                    organizations'' after ``government'';
                                    and
                                        (II) in subparagraph (D), by
                                    inserting ``or Indian tribe or tribal
                                    organization, as the case may be''
                                    after ``government'';
                                (iii) in paragraph (4), by inserting ``or
                            Indian tribe or tribal organization'' after ``a
                            State'' the 1st place it appears; and
                                (iv) in paragraph (5)--
                                        (I) by inserting ``or Indian tribe
                                    or tribal organization'' after ``Each
                                    State''; and
                                        (II) by inserting ``or Indian tribe
                                    or tribal organization, as the case may
                                    be'' after ``the State''; and
                        (F) by adding at the end the following:
        ``(d) Definitions of Indian Tribe and Tribal Organization.--In this
    section, the terms `Indian tribe' and `tribal organization' have the
    meanings given the terms in section 419.''.
                (3) Conforming amendment.--Section 2011(2) of such Act (42
            U.S.C. 1397j(2)) is amended by striking ``such services
            provided to adults as the Secretary may specify'' and inserting
            ``services provided by an entity authorized by or under State
            law address neglect, abuse, and exploitation of older adults
            and people with disabilities''.
        (c) Long-term Care Ombudsman Program Grants and Training.--Section
    2043 of the Social Security Act (42 U.S.C. 1397m-2) is amended--
                (1) in subsection (a), by striking paragraph (2) and
            inserting the following:
                ``(2) Appropriation.--Out of any money in the Treasury not
            otherwise appropriated, in addition to amounts otherwise
            available, there are appropriated to the Secretary to carry out
            this subsection--
                        ``(A) $23,860,125 for fiscal year 2023; and
                        ``(B) $31,813,500 for each of fiscal years 2024 and
                    2025.''; and
                (2) in subsection (b), by striking paragraph (2) and
            inserting the following:
                ``(2) Appropriation.--Out of any money in the Treasury not
            otherwise appropriated, in addition to amounts otherwise
            available, there are appropriated to the Secretary $31,813,500
            for each of fiscal years 2023 through 2025 to carry out this
            subsection.''.
        (d) Incentives for Developing and Sustaining Structural Competency
    in Providing Health and Human Services.--Part II of subtitle B of title
    XX of the Social Security Act (42 U.S.C. 1397m-1397m-5) is amended by
    adding at the end the following:

    ``SEC. 2047. INCENTIVES FOR DEVELOPING AND SUSTAINING STRUCTURAL
                  COMPETENCY IN PROVIDING HEALTH AND HUMAN SERVICES.

        ``(a) Grants to States to Support Linkages to Legal Services and
    Medical Legal Partnerships.--
                ``(1) Appropriation.--Out of any money in the Treasury not
            otherwise appropriated, in addition to amounts otherwise
            available, there are appropriated to the Secretary $530,225,000
            for fiscal year 2023, to remain available for the purposes of
            this subsection through fiscal year 2028.
                ``(2) Grants.--Within 2 years after the date of the
            enactment of this section, the Secretary shall establish and
            administer a program of grants to States to support the
            adoption of evidence-based approaches to establishing or
            improving and maintaining real-time linkages between health and
            social services and supports for vulnerable elders or in
            conjunction with authorized representatives of vulnerable
            elders, including through the following:
                        ``(A) Medical-legal partnerships.--The
                    establishment and support of medical-legal
                    partnerships, the incorporation of the partnerships in
                    the elder justice framework and health and human
                    services safety net, and the implementation and
                    operation of such a partnership by an eligible
                    grantee--
                                ``(i) at the option of a State, in
                            conjunction with an area agency on aging;
                                ``(ii) in a solo provider practice in a
                            health professional shortage area (as defined
                            in section 332(a) of the Public Health Service
                            Act), a medically underserved community (as
                            defined in section 399V of such Act), or a
                            rural area (as defined in section 330J of such
                            Act);
                                ``(iii) in a minority-serving institution
                            of higher learning with health, law, and social
                            services professional programs;
                                ``(iv) in a federally qualified health
                            center, as described in section 330 of the
                            Public Health Service Act, or look-alike, as
                            described in section 1905(l)(2)(B) of this Act;
                            or
                                ``(v) in certain hospitals that are
                            critical access hospitals, Medicare-dependent
                            hospitals, sole community hospitals, rural
                            emergency hospitals, or that serve a high
                            proportion of Medicare or Medicaid patients.
                        ``(B) Legal hotlines development or expansion.--The
                    provision of incentives to develop, enhance, and
                    integrate platforms, such as legal assistance hotlines,
                    that help to facilitate the identification of older
                    adults who could benefit from linkages to available
                    legal services such as those described in subparagraph
                    (A).
                ``(3) State reports.--Each State to which a grant is made
            under this subsection shall submit to the Secretary biannual
            reports on the activities carried out by the State pursuant to
            this subsection, which shall include assessments of the
            effectiveness of the activities with respect to--
                        ``(A) the number of unique individuals identified
                    through the mechanism outlined in paragraph (2)(B) who
                    are referred to services described in paragraph (2)(A),
                    and the average time period associated with resolving
                    issues;
                        ``(B) the success rate for referrals to community-
                    based resources; and
                        ``(C) other factors determined relevant by the
                    Secretary.
                ``(4) Evaluation.--The Secretary shall, by grant, contract,
            or interagency agreement, evaluate the activities conducted
            pursuant to this subsection, which shall include a comparison
            among the States.
                ``(5) Supplement not supplant.--Support provided to area
            agencies on aging, State units on aging, eligible entities, or
            other community-based organizations pursuant to this subsection
            shall be used to supplement and not supplant any other Federal,
            State, or local funds expended to provide the same or
            comparable services described in this subsection.
        ``(b) Grants and Training to Support Area Agencies on Aging or
    Other Community-based Organizations to Address Social Isolation Among
    Vulnerable Older Adults and People With Disabilities.--
                ``(1) Appropriation.--Out of any money in the Treasury not
            otherwise appropriated, in addition to amounts otherwise
            available, there are appropriated to the Secretary $265,112,500
            for fiscal year 2023, to remain available for the purposes of
            this subsection through fiscal year 2028.
                ``(2) Grants.--The Secretary shall make grants to eligible
            area agencies on aging or other community-based organizations
            for the purpose of--
                        ``(A) conducting outreach to individuals at risk
                    for, or already experiencing, social isolation or
                    loneliness, through established screening tools or
                    other methods identified by the Secretary;
                        ``(B) developing community-based interventions for
                    the purposes of mitigating loneliness or social
                    isolation (including evidence-based programs, as
                    defined by the Secretary, developed with multi-
                    stakeholder input for the purposes of promoting social
                    connection, mitigating social isolation or loneliness,
                    or preventing social isolation or loneliness) among at-
                    risk individuals;
                        ``(C) connecting at-risk individuals with community
                    social and clinical supports; and
                        ``(D) evaluating the effect of programs developed
                    and implemented under subparagraphs (B) and (C).
                ``(3) Training.--The Secretary shall establish programs to
            provide and improve training for area agencies on aging or
            community-based organizations with respect to addressing and
            preventing social isolation and loneliness among older adults
            and people with disabilities.
                ``(4) Evaluation.--Not later than 3 years after the date of
            the enactment of this section and at least once after fiscal
            year 2025, the Secretary shall submit to the Congress a written
            report which assesses the extent to which the programs
            established under this subsection address social isolation and
            loneliness among older adults and people with disabilities.
                ``(5) Coordination.--The Secretary shall coordinate with
            resource centers, grant programs, or other funding mechanisms
            established under section 411(a)(18) of the Older Americans Act
            (42 U.S.C. 3032(a)(18)), section 417(a)(1) of such Act (42
            U.S.C. 3032F(a)(1)), or other programs as determined by the
            Secretary.
        ``(c) Definitions.--In this section:
                ``(1) Area agency on aging.--The term `area agency on
            aging' means an area agency on aging designated under section
            305 of the Older Americans Act of 1965.
                ``(2) Social isolation.--The term `social isolation' means
            objectively being alone, or having few relationships or
            infrequent social contact.
                ``(3) Loneliness.--The term `loneliness' means subjectively
            feeling alone, or the discrepancy between one's desired level
            of social connection and one's actual level of social
            connection.
                ``(4) Social connection.--The term `social connection'
            means the variety of ways one can connect to others socially,
            through physical, behavioral, social-cognitive, and emotional
            channels.
                ``(5) Community-based organization.--The term `community-
            based organization' includes, except as otherwise provided by
            the Secretary, a nonprofit community-based organization, a
            consortium of nonprofit community-based organizations, a
            national nonprofit organization acting as an intermediary for a
            community-based organization, or a community-based organization
            that has a fiscal sponsor that allows the organization to
            function as an organization described in section 501(c)(3) of
            the Internal Revenue Code of 1986 and exempt from taxation
            under section 501(a) of such Code.''.
        (e) Technical Amendment.--Section 2011(12)(A) of the Social
    Security Act (42 U.S.C. 1397j(12)(A)) is amended by striking ``450b''
    and inserting ``5304''.

    SEC. 134202. APPROPRIATION FOR ASSESSMENTS.

        Out of any money in the Treasury not otherwise appropriated, in
    addition to amounts otherwise available, there are appropriated to the
    Secretary of Health and Human Services $5,302,250 for each of fiscal
    years 2023 through 2026 to prepare and submit to the Committee on Ways
    and Means of the House of Representatives and the Committee on Finance
    of the Senate, not later than 3 years after the date of enactment of
    this Act, and at least once after fiscal year 2025, reports on the
    programs, coordinating bodies, registries, and activities established
    or authorized under subtitle B of title XX of the Social Security Act
    or section 6703(b) of the Patient Protection and Affordable Care Act
    (42 U.S.C. 1395i-3a), which shall assess the extent to which such
    programs, coordinating bodies, registries, and activities have improved
    access to, and the quality of, resources available to aging Americans
    and their caregivers to ultimately prevent, detect, and treat abuse,
    neglect, and exploitation, and shall include, as appropriate,
    recommendations to Congress on funding levels and policy changes to
    help these programs, coordinating bodies, registries, and activities
    better prevent, detect, and treat abuse, neglect, and exploitation of
    aging Americans.

         Subtitle E--Infrastructure Financing and Community Development

    SEC. 135001. AMENDMENT OF 1986 CODE.

        Except as otherwise expressly provided, whenever in this subtitle
    an amendment or repeal is expressed in terms of an amendment to, or
    repeal of, a section or other provision, the reference shall be
    considered to be made to a section or other provision of the Internal
    Revenue Code of 1986.

                       PART 1--LOW INCOME HOUSING CREDIT

    SEC. 135101. INCREASES IN STATE ALLOCATIONS.

        (a) In General.--Section 42(h)(3)(I) is amended to read as follows:
                        ``(I) Increase in state housing credit ceiling
                    after 2021.--
                                ``(i) In general.--In the case of calendar
                            years 2022 through 2025, the dollar amounts
                            under subclauses (I) and (II) of subparagraph
                            (C)(ii) for any such calendar year shall be
                            determined in accordance with the following
                            table:

    ------------------------------------------------------------------------
                                                        The          The
                                                     subclause    subclause
            ``In the case of calendar year:          (I) amount  (II) amount
                                                     shall be:    shall be:
    ------------------------------------------------------------------------
    2022..........................................        $3.14   $3,629,096
    2023..........................................        $3.54   $4,081,825
    2024..........................................        $3.97   $4,582,053
    2025..........................................        $2.65   $3,120,000
    ------------------------------------------------------------------------

                                ``(ii) Inflation adjustment after 2025.--In
                            the case of calendar years after 2025, the
                            subclause (I) and (II) dollar amounts shall be
                            the respective dollar amounts corresponding to
                            calendar year 2025 in the table under clause
                            (i) each increased by an amount equal to--
                                        ``(I) such dollar amount,
                                    multiplied by
                                        ``(II) the cost-of-living
                                    adjustment determined under section
                                    1(f)(3) for such calendar year by
                                    substituting `calendar year 2024' for
                                    `calendar year 2016' in paragraph
                                    (A)(ii) thereof.
                            Any increase under this clause shall be rounded
                            to the nearest cent in the case of the
                            subclause (I) amount and the nearest dollar in
                            the case of the subclause (II) amount.''.
        (b) Effective Date.--The amendments made by this section shall
    apply to calendar years beginning after December 31, 2021.

    SEC. 135102. TAX-EXEMPT BOND FINANCING REQUIREMENT.

        (a) In General.--Section 42(h)(4)(B) is amended to read as follows:
                        ``(B) Special rule where a required percent of
                    buildings is financed with tax-exempt bonds subject to
                    volume cap.--For purposes of subparagraph (A),
                    paragraph (1) shall not apply to any portion of the
                    credit allowable under subsection (a) with respect to a
                    building if--
                                ``(i) 50 percent or more of the aggregate
                            basis of any such building and the land on
                            which the building is located is financed by
                            any obligation described in subparagraph (A),
                            or
                                ``(ii) 25 percent or more of the aggregate
                            basis of such building and the land on which
                            the building is located is financed by any
                            obligation described in subparagraph (A) and
                            issued in calendar year 2022, 2023, 2024, 2025,
                            or 2026.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to any building some portion of which, or of the land on which the
    building is located, is financed by an obligation which is described in
    section 42(h)(4)(A) and which is part of an issue the issue date of
    which is after December 31, 2021.

    SEC. 135103. BUILDINGS DESIGNATED TO SERVE EXTREMELY LOW-INCOME
                  HOUSEHOLDS.

        (a) Reserved State Allocation.--
                (1) In general.--Section 42(h) is amended--
                        (A) by redesignating paragraphs (6), (7), and (8)
                    as paragraphs (7), (8), and (9), respectively, and
                        (B) by inserting after paragraph (5) the following
                    new paragraph:
                ``(6) Portion of state ceiling set-aside for projects
            designated to serve extremely low-income households.--
                        ``(A) In general.--Not more than 92 percent of the
                    portion of the State housing credit ceiling amount
                    described in paragraph (3)(C)(ii) for any State for any
                    calendar year shall be allocated to buildings other
                    than buildings described in subparagraph (B).
                        ``(B) Buildings described.--A building is described
                    in this subparagraph if 20 percent or more of the
                    residential units in such building are rent-restricted
                    (determined as if the imputed income limitation
                    applicable to such units were 30 percent of area median
                    gross income) and are designated by the taxpayer for
                    occupancy by households the aggregate household income
                    of which does not exceed the greater of--
                                ``(i) 30 percent of area median gross
                            income, or
                                ``(ii) 100 percent of an amount equal to
                            the Federal poverty line (within the meaning of
                            section 36B(d)(3)).
                        ``(C) Exception.--A building shall not be treated
                    as described in subparagraph (B) if such building is a
                    part of a qualified low-income housing project elected
                    by the taxpayer to meet the requirements of subsection
                    (f)(1)(C).
                        ``(D) State may not override set-aside.--Nothing in
                    subparagraph (F) of paragraph (3) shall be construed to
                    permit a State not to comply with subparagraph (A) of
                    this paragraph.''.
                (2) Conforming amendment.--Section 42(b)(4)(C) is amended
            by striking ``(h)(7)'' and inserting ``(h)(8)''.
        (b) Increase in Credit.--Paragraph (5) of section 42(d) is amended
    by adding at the end the following new subparagraph:
                        ``(C) Increase in credit for projects designated to
                    serve extremely low-income households.--
                                ``(i) In general.--In the case of any
                            building--
                                        ``(I) which is described in
                                    subsection (h)(6)(B), and
                                        ``(II) which is designated by the
                                    housing credit agency as requiring the
                                    increase in credit under this
                                    subparagraph in order for such building
                                    to be financially feasible as part of a
                                    qualified low-income housing project,
                            subparagraph (B) shall not apply to the portion
                            of such building which is comprised of such
                            units, and the eligible basis of such portion
                            of the building shall be 150 percent of such
                            basis determined without regard to this
                            subparagraph.
                                ``(ii) Allocation rules applicable to
                            projects to which clause (i) applies.--
                                        ``(I) State housing credit
                                    ceiling.--For any calendar year, the
                                    housing credit agency shall not
                                    allocate more than 13 percent of the
                                    portion of the State housing credit
                                    ceiling amount described in subsection
                                    (h)(3)(C)(ii) to buildings to which
                                    clause (i) applies, and
                                        ``(II) Private activity bond volume
                                    cap.--In the case of projects financed
                                    by tax-exempt bonds as described in
                                    subsection (h)(4), for any calendar
                                    year, the State shall not issue more
                                    than 8 percent of the private activity
                                    bond volume cap as described in section
                                    146(d)(1) to buildings to which clause
                                    (i) applies.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to allocations of housing credit dollar amount after December 31,
    2021, and to buildings that are described in section 42(h)(4)(B) taking
    into account only obligations that are part of an issue the issue date
    of which is after December 31, 2021.

    SEC. 135104. REPEAL OF QUALIFIED CONTRACT OPTION.

        (a) Termination of Option for Certain Buildings.--
                (1) In general.--Subclause (II) of section 42(h)(7)(E)(i),
            as redesignated by section 135403, is amended by inserting ``in
            the case of a building described in clause (iii),'' before ``on
            the last day''.
                (2) Buildings described.--Subparagraph (E) of section
            42(h)(7), as so redesignated, is amended by adding at the end
            the following new clause:
                                ``(iii) Buildings described.--A building
                            described in this clause is a building--
                                        ``(I) which received its allocation
                                    of housing credit dollar amount before
                                    January 1, 2022, or
                                        ``(II) in the case of a building
                                    any portion of which is financed as
                                    described in paragraph (4), and which
                                    received before January 1, 2022, under
                                    the rules of paragraphs (1) and (2) of
                                    subsection (m), a determination from
                                    the issuer of the tax-exempt bonds or
                                    the housing credit agency that the
                                    building would be eligible under the
                                    qualified allocation plan to receive an
                                    allocation of housing credit dollar
                                    amount or that the credits to be earned
                                    are necessary for financial feasibility
                                    of the project and its viability as a
                                    qualified low-income housing project
                                    throughout the credit period.''.
        (b) Rules Relating to Existing Projects.--Subparagraph (F) of
    section 42(h)(7), as redesignated by section 135403, is amended by
    striking ``the nonlow-income portion'' and all that follows and
    inserting ``the nonlow-income portion and the low-income portion of the
    building for fair market value (determined by the housing credit agency
    by taking into account the rent restrictions required for the low-
    income portion of the building to continue to meet the standards of
    paragraphs (1) and (2) of subsection (g)). The Secretary shall
    prescribe such regulations as may be necessary or appropriate to carry
    out this paragraph.''.
        (c) Conforming Amendments.--
                (1) Paragraph (7) of section 42(h), as redesignated by
            section 135403, is amended by striking subparagraph (G) and by
            redesignating subparagraphs (H), (I), (J), and (K) as
            subparagraphs (G), (H), (I), and (J), respectively.
                (2) Subclause (II) of section 42(h)(7)(E)(i), as so
            redesignated and as amended by subsection (a), is further
            amended by striking ``subparagraph (I)'' and inserting
            ``subparagraph (H)''.
        (d) Effective Dates.--
                (1) In general.--Except as provided in paragraph (2), the
            amendments made by this section shall take effect on the date
            of the enactment of this Act.
                (2) Subsection (b).--The amendments made by subsection (b)
            shall apply to buildings with respect to which a written
            request described in section 42(h)(7)(H) of the Internal
            Revenue Code of 1986, as redesignated by section 135403 and
            subsection (c), is submitted after the date of the enactment of
            this Act.

    SEC. 135105. MODIFICATION AND CLARIFICATION OF RIGHTS RELATING TO
                  BUILDING PURCHASE.

        (a) Modification of Right of First Refusal.--
                (1) In general.--Subparagraph (A) of section 42(i)(7) is
            amended by striking ``a right of 1st refusal'' and inserting
            ``an option''.
                (2) Conforming amendment.--The heading of paragraph (7) of
            section 42(i) is amended by striking ``right of 1st refusal''
            and inserting ``option''.
        (b) Clarification With Respect to Right of First Refusal and
    Purchase Options.--
                (1) Purchase of partnership interest.--
                        (A) In general.--Subparagraph (A) of section
                    42(i)(7), as amended by subsection (a), is amended by
                    striking ``the property'' and inserting ``the property
                    or all of the partnership interests (other than
                    interests of the person exercising such option or a
                    related party thereto (within the meaning of section
                    267(b) or 707(b)(1))) relating to the property''.
                        (B) Application to S corporations and other pass-
                    through entities.--Subparagraph (A) of section 42(i)(7)
                    is amended by adding at the end the following: ``Except
                    as provided by the Secretary, the rules of this
                    paragraph shall apply to S corporations and other pass-
                    through entities in the same manner as such rules apply
                    to partnerships.''
                        (C) Conforming amendment.--Subparagraph (B) of
                    section 42(i)(7) is amended by adding at the end the
                    following: ``In the case of a purchase of all of the
                    partnership interests, the minimum purchase price under
                    this subparagraph shall be an amount not less than the
                    sum of the interests' shares of the amount which would
                    be determined with respect to the property under this
                    subparagraph without regard to this sentence.''.
                (2) Property includes assets relating to the building.--
            Paragraph (7) of section 42(i) is amended by adding at the end
            the following new subparagraph:
                        ``(C) Property.--For purposes of subparagraph (A),
                    the term `property' may include all or any of the
                    assets held for the development, operation, or
                    maintenance of a building.''.
                (3) Exercise of right of first refusal and purchase
            options.--Subparagraph (A) of section 42(i)(7), as amended by
            subsection (a) and paragraph (1)(A), is amended by adding at
            the end the following: ``For purposes of determining whether an
            option, including a right of first refusal, to purchase
            property or all of the partnership interests holding (directly
            or indirectly) such property is described in the preceding
            sentence--
                                ``(i) such option or right of first refusal
                            shall be exercisable with or without the
                            approval of any owner of the project (including
                            any partner, member, or affiliated organization
                            of such an owner), and
                                ``(ii) a right of first refusal shall be
                            exercisable in response to any offer to
                            purchase the property or all of the partnership
                            interests, including an offer by a related
                            party.''.
        (c) Other Conforming Amendment.--Subparagraph (B) of section
    42(i)(7), as amended by subsection (b), is amended by striking ``the
    sum of'' and all that follows through ``application of clause (ii).''
    and inserting the following: ``the principal amount of outstanding
    indebtedness secured by the building (other than indebtedness incurred
    within the 5-year period ending on the date of the sale to the
    tenants).''.
        (d) Effective Dates.--
                (1) Modification of right of first refusal.--The amendments
            made by subsections (a) and (c) shall apply to agreements
            entered into or amended after the date of the enactment of this
            Act.
                (2) Clarification.--The amendments made by subsection (b)
            shall apply to agreements among the owners of the project
            (including partners, members, and their affiliated
            organizations) and persons described in section 42(i)(7)(A) of
            the Internal Revenue Code of 1986 entered into before, on, or
            after the date of the enactment of this Act.
                (3) No effect on agreements.--None of the amendments made
            by this section is intended to supersede express language in
            any agreement with respect to the terms of a right of first
            refusal or option permitted by section 42(i)(7) of the Internal
            Revenue Code of 1986 in effect on the date of the enactment of
            this Act.

                   PART 2--NEIGHBORHOOD HOMES INVESTMENT ACT

    SEC. 135201. NEIGHBORHOOD HOMES CREDIT.

        (a) In General.--Subpart D of part IV of subchapter A of chapter 1
    is amended by inserting after section 42 the following new section:

    ``SEC. 42A. NEIGHBORHOOD HOMES CREDIT.

        ``(a) Allowance of Credit.--For purposes of section 38, the
    neighborhood homes credit determined under this section for the taxable
    year is, with respect to each qualified residence sold by the taxpayer
    during such taxable year in an affordable sale, the lesser of--
                ``(1) the excess (if any) of--
                        ``(A) the reasonable development costs paid or
                    incurred by the taxpayer with respect to such qualified
                    residence, over
                        ``(B) the sale price of such qualified residence
                    (reduced by any reasonable expenses paid or incurred by
                    the taxpayer in connection with such sale), or
                ``(2) 35 percent of the lesser of--
                        ``(A) the eligible development costs paid or
                    incurred by the taxpayer with respect to such qualified
                    residence, or
                        ``(B) 80 percent of the national median sale price
                    for new homes (as determined pursuant to the most
                    recent census data available as of the date on which
                    the neighborhood homes credit agency makes an
                    allocation for the qualified project).
        ``(b) Development Costs.--For purposes of this section--
                ``(1) Reasonable development costs.--
                        ``(A) In general.--The term `reasonable development
                    costs' means amounts paid or incurred for the
                    acquisition of buildings and land, construction,
                    substantial rehabilitation, demolition of structures,
                    or environmental remediation, to the extent that the
                    neighborhood homes credit agency determines that such
                    amounts meet the standards specified pursuant to
                    subsection (f)(1)(C) (as of the date on which
                    construction or substantial rehabilitation is
                    substantially complete, as determined by such agency)
                    and are necessary to ensure the financial feasibility
                    of such qualified residence.
                        ``(B) Considerations in making determination.--In
                    making the determination under subparagraph (A), the
                    neighborhood homes credit agency shall consider--
                                ``(i) the sources and uses of funds and the
                            total financing,
                                ``(ii) any proceeds or receipts generated
                            or expected to be generated by reason of tax
                            benefits, and
                                ``(iii) the reasonableness of the
                            developmental costs and fees.
                ``(2) Eligible development costs.--The term `eligible
            development costs' means the amount which would be reasonable
            development costs if the amounts taken into account as paid or
            incurred for the acquisition of buildings and land did not
            exceed 75 percent of such costs determined without regard to
            any amount paid or incurred for the acquisition of buildings
            and land.
                ``(3) Substantial rehabilitation.--The term `substantial
            rehabilitation' means amounts paid or incurred for
            rehabilitation of a qualified residence if such amounts exceed
            the greater of--
                        ``(A) $20,000, or
                        ``(B) 20 percent of the amounts paid or incurred by
                    the taxpayer for the acquisition of buildings and land
                    with respect to such qualified residence.
                ``(4) Construction and rehabilitation only after allocation
            taken into account.--
                        ``(A) In general.--The terms `reasonable
                    development costs' and `eligible development costs'
                    shall not include any amount paid or incurred before
                    the date on which an allocation is made to the taxpayer
                    under subsection (e) with respect to the qualified
                    project of which the qualified residence is part unless
                    such amount is paid or incurred for the acquisition of
                    buildings or land.
                        ``(B) Land and building acquisition costs.--Amounts
                    paid or incurred for the acquisition of buildings or
                    land shall be included under paragraph (A) only if paid
                    or incurred not more than 3 years before the date on
                    which the allocation referred to in subparagraph (A) is
                    made. If the taxpayer acquired any building or land
                    from an entity (or any related party to such entity)
                    that holds an ownership interest in the taxpayer, then
                    such entity must also have acquired such property
                    within such 3-year period, and the acquisition cost
                    included under subparagraph (A) with respect to the
                    taxpayer shall not exceed the amount such entity paid
                    or incurred to acquire such property.
        ``(c) Qualified Residence.--For purposes of this section--
                ``(1) In general.--The term `qualified residence' means a
            residence that--
                        ``(A) is real property affixed on a permanent
                    foundation,
                        ``(B) is--
                                ``(i) a house which is comprised of 4 or
                            fewer residential units,
                                ``(ii) a condominium unit, or
                                ``(iii) a house or an apartment owned by a
                            cooperative housing corporation (as defined in
                            section 216(b)),
                        ``(C) is part of a qualified project with respect
                    to the neighborhood homes credit agency has made an
                    allocation under subsection (e), and
                        ``(D) is located in a qualified census tract
                    (determined as of the date of such allocation).
                ``(2) Qualified census tract.--
                        ``(A) In general.--The term `qualified census
                    tract' means a census tract--
                                ``(i) which--
                                        ``(I) has a median family income
                                    which does not exceed 80 percent of the
                                    median family income for the applicable
                                    area,
                                        ``(II) has a poverty rate that is
                                    not less than 130 percent of the
                                    poverty rate of the applicable area,
                                    and
                                        ``(III) has a median value for
                                    owner-occupied homes that does not
                                    exceed the median value for owner-
                                    occupied homes in the applicable area,
                                ``(ii) which--
                                        ``(I) is located in a city which
                                    has a population of not less than
                                    50,000 and such city has a poverty rate
                                    that is not less than 150 percent of
                                    the poverty rate of the applicable
                                    area,
                                        ``(II) has a median family income
                                    which does not exceed the median family
                                    income for the applicable area, and
                                        ``(III) has a median value for
                                    owner-occupied homes that does not
                                    exceed 80 percent of the median value
                                    for owner-occupied homes in the
                                    applicable area,
                                ``(iii) which--
                                        ``(I) is located in a
                                    nonmetropolitan county,
                                        ``(II) has a median family income
                                    which does not exceed the median family
                                    income for the applicable area, and
                                        ``(III) has been designated by a
                                    neighborhood homes credit agency under
                                    this clause, or
                                ``(iv) which is not otherwise a qualified
                            census tract and is located in a disaster area
                            (as defined in section 7508A(d)(3)), but only
                            with respect to credits allocated in any period
                            during which the President of the United States
                            has determined that such area warrants
                            individual or individual and public assistance
                            by the Federal Government under the Robert T.
                            Stafford Disaster Relief and Emergency
                            Assistance Act.
                        ``(B) Applicable area.--The term `applicable area'
                    means--
                                ``(i) in the case of a metropolitan census
                            tract, the metropolitan area in which such
                            census tract is located, and
                                ``(ii) in the case of a census tract other
                            than a census tract described in clause (i),
                            the State.
        ``(d) Affordable Sale.--For purposes of this section--
                ``(1) In general.--The term `affordable sale' means a sale
            to a qualified homeowner of a qualified residence that the
            neighborhood homes credit agency certifies as meeting the
            standards promulgated under subsection (f)(1)(D) for a price
            that does not exceed--
                        ``(A) in the case of any qualified residence not
                    described in subparagraph (B), (C), or (D), the amount
                    equal to the product of 4 multiplied by the median
                    family income for the applicable area (as determined
                    pursuant to the most recent census data available as of
                    the date of the contract for such sale),
                        ``(B) in the case of a house comprised of 2
                    residential units, 125 percent of the amount described
                    in subparagraph (A),
                        ``(C) in the case of a house comprised of 3
                    residential units, 150 percent of the amount described
                    in subparagraph (A), or
                        ``(D) in the case of a house comprised of 4
                    residential units, 175 percent of the amount described
                    in subparagraph (A).
                ``(2) Qualified homeowner.--The term `qualified homeowner'
            means, with respect to a qualified residence, an individual--
                        ``(A) who owns and uses such qualified residence as
                    the principal residence of such individual, and
                        ``(B) whose family income (determined as of the
                    date that a binding contract for the affordable sale of
                    such residence is entered into) is 140 percent or less
                    of the median family income for the applicable area in
                    which the qualified residence is located.
        ``(e) Credit Ceiling and Allocations.--
                ``(1) Credit limited based on allocations to qualified
            projects.--
                        ``(A) In general.--The credit allowed under
                    subsection (a) to any taxpayer for any taxable year
                    with respect to one or more qualified residences which
                    are part of the same qualified project shall not exceed
                    the excess (if any) of--
                                ``(i) the amount allocated by the
                            neighborhood homes credit agency under this
                            paragraph to such taxpayer with respect to such
                            qualified project, over
                                ``(ii) the aggregate amount of credit
                            allowed under subsection (a) to such taxpayer
                            with respect to qualified residences which are
                            a part of such qualified project for all prior
                            taxable years.
                        ``(B) Deadline for completion.--No credit shall be
                    allowed under subsection (a) with respect to any
                    qualified residence unless the affordable sale of such
                    residence is during the 5-year period beginning on the
                    date of the allocation to the qualified project of
                    which such residence is a part (or, in the case of a
                    qualified residence to which subsection (i) applies,
                    the rehabilitation of such residence is completed
                    during such 5-year period).
                ``(2) Limitations on allocations to qualified projects.--
                        ``(A) Allocations limited by state neighborhood
                    homes credit ceiling.--The aggregate amount allocated
                    to taxpayers with respect to qualified projects by the
                    neighborhood homes credit agency of any State for any
                    calendar year shall not exceed the State neighborhood
                    homes credit amount of such State for such calendar
                    year.
                        ``(B) Set-aside for certain projects involving
                    qualified nonprofit organizations.--Rules similar to
                    the rules of section 42(h)(5) shall apply for purposes
                    of this section.
                ``(3) Determination of state neighborhood homes credit
            ceiling.--
                        ``(A) In general.--The State neighborhood homes
                    credit amount for a State for a calendar year is an
                    amount equal to the sum of--
                                ``(i) the greater of--
                                        ``(I) the product of $3 ($6 in the
                                    case of calendar year 2025), multiplied
                                    by the State population (determined in
                                    accordance with section 146(j)), or
                                        ``(II) $4,000,000 ($8,000,000 in
                                    the case of calendar year 2025), and
                                ``(ii) any amount previously allocated to
                            any taxpayer with respect to any qualified
                            project by the neighborhood homes credit agency
                            of such State which can no longer be allocated
                            to any qualified residence because the 5-year
                            period described in paragraph (1)(B) expires
                            during calendar year.
                        ``(B) Termination of additional amounts.--The
                    amount determined under subparagraph (A)(i) shall be
                    zero with respect to any calendar year beginning after
                    December 31, 2025.
                        ``(C) 3-year carryforward of unused limitation.--
                    The State neighborhood homes credit amount for a State
                    for a calendar year shall be increased by the excess
                    (if any) of the State neighborhood homes credit amount
                    for such State for the preceding calendar year over the
                    aggregate amount allocated by the neighborhood homes
                    credit agency of such State during such preceding
                    calendar year. Any amount carried forward under the
                    preceding sentence shall not be carried past the third
                    calendar year after the calendar year in which such
                    credit amount originally arose, determined on a first-
                    in, first-out basis.
        ``(f) Responsibilities of Neighborhood Homes Credit Agencies.--
                ``(1) In general.--Notwithstanding subsection (e), the
            State neighborhood homes credit dollar amount shall be zero for
            a calendar year unless the neighborhood homes credit agency of
            the State--
                        ``(A) allocates such amount pursuant to a qualified
                    allocation plan of the neighborhood homes credit
                    agency,
                        ``(B) allocates not more than 20 percent of amounts
                    allocated in the previous year (or for allocations made
                    in 2022, not more than 20 percent of the neighborhood
                    homes credit ceiling for such year) to projects with
                    respect to qualified residences which--
                                ``(i) are located in census tracts
                            described in subsection (c)(2)(A)(iii),
                            (c)(2)(A)(iv), (i)(5), or
                                ``(ii) are not located in a qualified
                            census tract but meet the requirements of
                            (i)(8),
                        ``(C) promulgates standards with respect to
                    reasonable qualified development costs and fees,
                        ``(D) promulgates standards with respect to
                    construction quality,
                        ``(E) in the case of any neighborhood homes credit
                    agency which makes an allocation to a qualified project
                    which includes any qualified residence to which
                    subsection (i) applies, promulgates standards with
                    respect to protecting the owners of such residences,
                    including the capacity of such owners to pay
                    rehabilitation costs not covered by the credit provided
                    by this section and providing for the disclosure to
                    such owners of their rights and responsibilities with
                    respect to the rehabilitation of such residences, and
                        ``(F) submits to the Secretary (at such time and in
                    such manner as the Secretary may prescribe) an annual
                    report specifying--
                                ``(i) the amount of the neighborhood homes
                            credits allocated to each qualified project for
                            the previous year,
                                ``(ii) with respect to each qualified
                            residence completed in the preceding calendar
                            year--
                                        ``(I) the census tract in which
                                    such qualified residence is located,
                                        ``(II) with respect to the
                                    qualified project that includes such
                                    qualified residence, the year in which
                                    such project received an allocation
                                    under this section,
                                        ``(III) whether such qualified
                                    residence was new, substantially
                                    rehabilitated and sold to a qualified
                                    homeowner, or substantially
                                    rehabilitated pursuant to subsection
                                    (i),
                                        ``(IV) the eligible development
                                    costs of such qualified residence,
                                        ``(V) the amount of the
                                    neighborhood homes credit with respect
                                    to such qualified residence,
                                        ``(VI) the sales price of such
                                    qualified residence, if applicable, and
                                        ``(VII) the family income of the
                                    qualified homeowner (expressed as a
                                    percentage of the applicable area
                                    median family income for the location
                                    of the qualified residence), and
                                ``(iii) such other information as the
                            Secretary may require.
                ``(2) Qualified allocation plan.--For purposes of this
            subsection, the term `qualified allocation plan' means any plan
            which--
                        ``(A) sets forth the selection criteria to be used
                    to prioritize qualified projects for allocations of
                    State neighborhood homes credit dollar amounts,
                    including--
                                ``(i) the need for new or substantially
                            rehabilitated owner-occupied homes in the area
                            addressed by the project,
                                ``(ii) the expected contribution of the
                            project to neighborhood stability and
                            revitalization, including the impact on
                            neighborhood residents,
                                ``(iii) the capability and prior
                            performance of the project sponsor, and
                                ``(iv) the likelihood the project will
                            result in long-term homeownership,
                        ``(B) has been made available for public comment,
                    and
                        ``(C) provides a procedure that the neighborhood
                    homes credit agency (or any agent or contractor of such
                    agency) shall follow for purposes of--
                                ``(i) identifying noncompliance with any
                            provisions of this section, and
                                ``(ii) notifying the Internal Revenue
                            Service of any such noncompliance of which the
                            agency becomes aware.
        ``(g) Repayment.--
                ``(1) In general.--
                        ``(A) Sold during 5-year period.--If a qualified
                    residence is sold during the 5-year period beginning
                    immediately after the affordable sale of such qualified
                    residence referred to in subsection (a), the seller
                    (with respect to the sale during such 5-year period)
                    shall transfer an amount equal to the repayment amount
                    to the relevant neighborhood homes credit agency.
                        ``(B) Use of repayments.--A neighborhood homes
                    credit agency shall use any amount received pursuant to
                    subparagraph (A) only for purposes of qualified
                    projects.
                ``(2) Repayment amount.--For purposes of paragraph (1)(A),
            the repayment amount is an amount equal to 50 percent of the
            gain from the sale to which the repayment relates, reduced by
            20 percent for each year of the 5-year period referred to in
            paragraph (1)(A) which ends before the date of such sale.
                ``(3) Lien for repayment amount.--A neighborhood homes
            credit agency receiving an allocation under this section shall
            place a lien on each qualified residence that is built or
            rehabilitated as part of a qualified project for an amount such
            agency deems necessary to ensure potential repayment pursuant
            to paragraph (1)(A).
                ``(4) Denial of deductions if converted to rental
            housing.--If, during the 5-year period described in paragraph
            (1), an individual who owns a qualified residence fails to use
            such qualified residence as such individual's principal
            residence for any period of time, no deduction shall be allowed
            for expenses paid or incurred by such individual with respect
            to renting, during such period of time, such qualified
            residence.
                ``(5) Waiver.--The neighborhood homes credit agency may
            waive the repayment required under paragraph (1)(A) in the case
            of homeowner experiencing a hardship.
        ``(h) Other Definitions and Special Rules.--For purposes of this
    section--
                ``(1) Neighborhood homes credit agency.--The term
            `neighborhood homes credit agency' means the agency designated
            by the governor of a State as the neighborhood homes credit
            agency of the State.
                ``(2) Qualified project.--The term `qualified project'
            means a project that a neighborhood homes credit agency
            certifies will build or substantially rehabilitate one or more
            qualified residences.
                ``(3) Determinations of family income.--Rules similar to
            the rules of section 143(f)(2) shall apply for purposes of this
            section.
                ``(4) Possessions treated as states.--The term `State'
            includes the District of Columbia and the possessions of the
            United States.
                ``(5) Special rules related to condominiums and cooperative
            housing corporations.--
                        ``(A) Determination of development costs.--In the
                    case of a qualified residence described in clause (ii)
                    or (iii) of subsection (c)(1)(A), the reasonable
                    development costs and eligible development costs of
                    such qualified residence shall be an amount equal to
                    such costs, respectively, of the entire condominium or
                    cooperative housing property in which such qualified
                    residence is located, multiplied by a fraction--
                                ``(i) the numerator of which is the total
                            floor space of such qualified residence, and
                                ``(ii) the denominator of which is the
                            total floor space of all residences within such
                            property.
                        ``(B) Tenant-stockholders of cooperative housing
                    corporations treated as owners.--In the case of a
                    cooperative housing corporation (as such term is
                    defined in section 216(b)), a tenant-stockholder shall
                    be treated as owning the house or apartment which such
                    person is entitled to occupy.
                ``(6) Related party sales not treated as affordable
            sales.--
                        ``(A) In general.--A sale between related persons
                    shall not be treated as an affordable sale.
                        ``(B) Related persons.--For purposes of this
                    paragraph, a person (in this subparagraph referred to
                    as the `related person') is related to any person if
                    the related person bears a relationship to such person
                    specified in section 267(b) or 707(b)(1), or the
                    related person and such person are engaged in trades or
                    businesses under common control (within the meaning of
                    subsections (a) and (b) of section 52). For purposes of
                    the preceding sentence, in applying section 267(b) or
                    707(b)(1), `10 percent' shall be substituted for `50
                    percent'.
                ``(7) Inflation adjustment.--
                        ``(A) In general.--In the case of a calendar year
                    after 2022, the dollar amounts in subsections
                    (b)(3)(A), (e)(3)(A)(i)(I), (e)(3)(A)(i)(II), and
                    (i)(2)(C) shall each be increased by an amount equal
                    to--
                                ``(i) such dollar amount, multiplied by
                                ``(ii) the cost-of-living adjustment
                            determined under section 1(f)(3) for such
                            calendar year by substituting `calendar year
                            2021' for `calendar year 2016' in subparagraph
                            (A)(ii) thereof.
                        ``(B) Rounding.--
                                ``(i) In the case of the dollar amounts in
                            subsection (b)(3)(A) and (i)(2)(C), any
                            increase under paragraph (1) which is not a
                            multiple of $1,000 shall be rounded to the
                            nearest multiple of $1,000.
                                ``(ii) In the case of the dollar amount in
                            subsection (e)(3)(A)(i)(I), any increase under
                            paragraph (1) which is not a multiple of $0.01
                            shall be rounded to the nearest multiple of
                            $0.01.
                                ``(iii) In the case of the dollar amount in
                            subsection (e)(3)(A)(i)(II), any increase under
                            paragraph (1) which is not a multiple of
                            $100,000 shall be rounded to the nearest
                            multiple of $100,000.
                ``(8) Report.--
                        ``(A) In general.--The Secretary shall annually
                    issue a report, to be made available to the public,
                    which contains the information submitted pursuant to
                    subsection (f)(1)(F).
                        ``(B) De-identification.--The Secretary shall
                    ensure that any information made public pursuant to
                    paragraph (1) excludes any information that would allow
                    for the identification of qualified homeowners.
                ``(9) List of qualified census tracts.--The Secretary of
            Housing and Urban Development shall, for each year, make
            publicly available a list of qualified census tracts under--
                        ``(A) on a combined basis, clauses (i) and (ii) of
                    subsection (c)(2)(A),
                        ``(B) clause (iii) of such subsection, and
                        ``(C) subsection (i)(5)(A).
        ``(i) Application of Credit With Respect to Owner-occupied
    Rehabilitations.--
                ``(1) In general.--In the case of a qualified
            rehabilitation by the taxpayer of any qualified residence which
            is owned (as of the date that the written binding contract
            referred to in paragraph (3) is entered into) by a specified
            homeowner, the rules of paragraphs (2) through (7) shall apply.
                ``(2) Alternative credit determination.--In the case of any
            qualified residence described in paragraph (1), the
            neighborhood homes credit determined under subsection (a) with
            respect to such residence shall (in lieu of any credit
            otherwise determined under subsection (a) with respect to such
            residence) be allowed in the taxable year during which the
            qualified rehabilitation is completed (as determined by the
            neighborhood homes credit agency) and shall be equal to the
            least of--
                        ``(A) the excess (if any) of--
                                ``(i) the amounts paid or incurred by the
                            taxpayer for the qualified rehabilitation of
                            the qualified residence to the extent that such
                            amounts are certified by the neighborhood homes
                            credit agency (at the time of the completion of
                            such rehabilitation) as meeting the standards
                            specified pursuant to subsection (f)(1)(C),
                            over
                                ``(ii) any amounts paid to such taxpayer
                            for such rehabilitation,
                        ``(B) 50 percent of the amounts described in
                    subparagraph (A)(i), or
                        ``(C) $50,000.
                ``(3) Qualified rehabilitation.--
                        ``(A) In general.--For purposes of this subsection,
                    the term `qualified rehabilitation' means a
                    rehabilitation or reconstruction performed pursuant to
                    a written binding contract between the taxpayer and the
                    qualified homeowner if the amount paid or incurred by
                    the taxpayer in the performance of such rehabilitation
                    or reconstruction exceeds the dollar amount in effect
                    under subsection (b)(3)(A).
                        ``(B) Application of limitation to expenses paid or
                    incurred after allocation.--A rule similar to the rule
                    of section (b)(4) shall apply for purposes of this
                    subsection.
                ``(4) Specified homeowner.--For purposes of this
            subsection, the term `qualified homeowner' means, with respect
            to a qualified residence, an individual--
                        ``(A) who owns and uses such qualified residence as
                    the principal residence of such individual as of the
                    date that the written binding contract referred to in
                    paragraph (3) is entered into, and
                        ``(B) whose family income (determined as of such
                    date) does not exceed the median family income for the
                    applicable area (with respect to the census tract in
                    which the qualified residence is located).
                ``(5) Additional census tracts in which owner-occupied
            residences may be located.--In the case of any qualified
            residence described in paragraph (1), the term `qualified
            census tract' includes any census tract which--
                        ``(A) meets the requirements of subsection
                    (c)(2)(A)(i) without regard to subclause (III) thereof,
                    and
                        ``(B) is designated by the neighborhood homes
                    credit agency for purposes of this paragraph.
                ``(6) Modification of repayment requirement.--In the case
            of any qualified residence described in paragraph (1),
            subsection (g) shall be applied by beginning the 5-year period
            otherwise described therein on the date on which the qualified
            owner acquired the residence.
                ``(7) Related parties.--Paragraph (1) shall not apply if
            the taxpayer is the owner of the qualified residence described
            in paragraph (1) or is related (within the meaning of
            subsection (h)(6)(B)) to such owner.
                ``(8) Pyrrhotite remediation.--The requirement of
            subsection (c)(1)(C) shall not apply to a qualified
            rehabilitation under this subsection of a qualified residence
            that is documented by an engineer's report and core testing to
            have a foundation that is adversely impacted by pyrrhotite or
            other iron sulfide minerals.
        ``(j) Regulations.--The Secretary shall prescribe such regulations
    as may be necessary or appropriate to carry out the purposes of this
    section, including regulations that prevent avoidance of the rules, and
    abuse of the purposes, of this section.''.
        (b) Credit Allowed as Part of General Business Credit.--Section
    38(b), as amended by the preceding provisions of this Act, is amended
    by striking ``plus'' at the end of paragraph (34), by striking the
    period at the end of paragraph (35) and inserting ``, plus'', and by
    adding at the end the following new paragraph:
                ``(36) the neighborhood homes credit determined under
            section 42A(a),''.
        (c) Credit Allowed Against Alternative Minimum Tax.--Section
    38(c)(4)(B), as amended by the preceding provisions of this Act, is
    amended by redesginating clauses (iv) through (xiii) as clauses (v)
    through (xiv), respectively, and by inserting after clause (iii) the
    following new clause:
                                ``(iv) the credit determined under section
                            42A,''.
        (d) Conforming Amendments.--
                (1) Subsections (i)(3)(C), (i)(6)(B)(i), and (k)(1) of
            section 469 are each amended by inserting ``or 42A'' after
            ``section 42''.
                (2) The table of sections for subpart D of part IV of
            subchapter A of chapter 1 is amended by inserting after the
            item relating to section 42 the following new item:

    ``Sec. 42A. Neighborhood homes credit.''.
        (e) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

                  PART 3--INVESTMENTS IN TRIBAL INFRASTRUCTURE

    SEC. 135301. TREATMENT OF INDIAN TRIBES AS STATES WITH RESPECT TO BOND
                  ISSUANCE.

        (a) In General.--Section 7871(c) is amended to read as follows:
        ``(c) Special Rules for Tax-exempt Bonds.--
                ``(1) In general.--In applying section 146 to bonds issued
            by Indian Tribal Governments the Secretary shall annually--
                        ``(A) establish a national bond volume cap based on
                    the greater of--
                                ``(i) the State population formula approach
                            in section 146(d)(1)(A) (using national Tribal
                            population estimates supplied annually by the
                            Department of the Interior in consultation with
                            the Census Bureau), and
                                ``(ii) the minimum State ceiling amount in
                            section 146(d)(1)(B) (as adjusted in accordance
                            with the cost of living provision in section
                            146(d)(2)), and
                        ``(B) allocate such national bond volume cap among
                    all Indian Tribal Governments seeking such an
                    allocation in a particular year under regulations
                    prescribed by the Secretary.
                ``(2) Application of geographic restriction.--In the case
            of national bond volume cap allocated under paragraph (1),
            section 146(k)(1) shall not apply to the extent that such cap
            is used with respect to financing for a facility located on
            qualified Indian lands.
                ``(3) Restriction on financing of certain gaming
            facilities.--No portion of the volume cap allocated under this
            subsection may be used with respect to the financing of any
            portion of a building in which class II or class III gaming (as
            defined in section 4 of the Indian Gaming Regulatory Act) is
            conducted or housed or any property actually used in the
            conduct of such gaming.
                ``(4) Definitions and special rules.--For purposes of this
            subsection--
                        ``(A) Indian tribal government.--The term `Indian
                    Tribal Government' means the governing body of an
                    Indian Tribe, band, nation, or other organized group or
                    community, or of Alaska Natives, which is recognized as
                    eligible for the special programs and services provided
                    by the United States to Indians because of their status
                    as Indians, and also includes any agencies,
                    instrumentalities or political subdivisions thereof.
                        ``(B) Intertribal consortiums, etc.--In any case in
                    which an Indian Tribal Government has authorized an
                    intertribal consortium, a Tribal organization, or an
                    Alaska Native regional or village corporation, as
                    defined in, or established pursuant to, the Alaska
                    Native Claims Settlement Act, to plan for, coordinate
                    or otherwise administer services, finances, functions,
                    or activities on its behalf under this subsection, the
                    authorized entity shall have the rights and
                    responsibilities of the authorizing Indian Tribal
                    Government only to the extent provided in the
                    Authorizing resolution.
                        ``(C) Qualified indian lands.--The term `qualified
                    Indian lands' shall mean an Indian reservation as
                    defined in section 3(d) of the Indian Financing Act of
                    1974 (25 U.S.C. 1452(d)), including lands which are
                    within the jurisdictional area of an Oklahoma Indian
                    Tribe (as determined by the Secretary of the Interior)
                    and shall include lands outside a reservation where the
                    facility is to be placed in service in connection
                    with--
                                ``(i) the active conduct of a trade or
                            business by an Indian Tribe on, contiguous to,
                            within reasonable proximity of, or with a
                            substantial connection to, an Indian
                            reservation or Alaska Native village, or
                                ``(ii) infrastructure (including roads,
                            power lines, water systems, railroad spurs, and
                            communication facilities) serving an Indian
                            reservation or Alaska Native village.''.
        (b) Conforming Amendment.--Subparagraph (B) of section 45(c)(9) is
    amended to read as follows:
                        ``(B) Indian tribe.--For purposes of this
                    paragraph, the term `Indian tribe' has the meaning
                    given the term `Indian Tribal Government' by section
                    7871(c)(3)(A).''.
        (c) Effective Date.--The amendments made by this section shall
    apply to obligations issued in calendar years beginning after the date
    of the enactment of this Act.

    SEC. 135302. NEW MARKETS TAX CREDIT FOR TRIBAL STATISTICAL AREAS.

        (a) Additional Allocations for Tribal Statistical Areas.--Section
    45D(f) is amended by adding at the end the following new paragraph:
                ``(5) Additional allocations for tribal statistical
            areas.--
                        ``(A) In general.--In the case of calendar years
                    2022 through 2025, there is (in addition to any
                    limitation under any other paragraph of this
                    subsection) a new markets tax credit limitation of
                    $175,000,000 which shall be allocated by the Secretary
                    as provided in paragraph (2) except that such
                    limitation may only be allocated with respect to Tribal
                    Statistical Areas.
                        ``(B) Carryover of unused tribal statistical area
                    limitation.--
                                ``(i) In general.--If the credit limitation
                            under subparagraph (A) for any calendar year
                            exceeds the amount of such limitation allocated
                            by the Secretary for such calendar year, such
                            limitation for the succeeding calendar year
                            shall be increased by the amount of such
                            excess.
                                ``(ii) Limitation on carryover.--No amount
                            of credit limitation may be carried under
                            clause (i) past the 5th calendar year following
                            the calendar year in which such amount of
                            credit limitation arose.
                                ``(iii) Transfer of expired tribal
                            statistical area limitation to general
                            limitation.--In the case of any amount of
                            credit limitation which would (but for clause
                            (ii)) be carried under clause (i) to the 6th
                            calendar year following the calendar year in
                            which such amount of credit limitation arose,
                            the new market tax credit limitation under
                            paragraph (1) for such 6th calendar year shall
                            be increased by the amount of such credit
                            limitation, except that no such increase shall
                            be made for any calendar year after 2030.
                        ``(C) Tribal statistical area.--For purposes of
                    this paragraph, the term `Tribal Statistical Area'
                    means--
                                ``(i) any low-income community which is
                            located in any Tribal Census Tract, Oklahoma
                            Tribal Statistical Area, Tribal-Designated
                            Statistical Area, Alaska Native Village
                            Statistical Area, or Hawaiian Home Land, and
                                ``(ii) any low-income community described
                            in subsection (e)(1)(B).''.
        (b) Eligibility of Certain Projects Serving Tribal Members.--
    Section 45D(e)(1) is amended to read as follows:
                ``(1) In general.--The term `low-income community' means
            any area--
                        ``(A) comprising a population census tract if--
                                ``(i) the poverty rate for such tract is at
                            least 20 percent, or
                                ``(ii)(I) in the case of a tract not
                            located within a metropolitan area, the median
                            family income for such tract does not exceed 80
                            percent of statewide median family income, or
                                ``(II) in the case of a tract located
                            within a metropolitan area, the median family
                            income for such tract does not exceed 80
                            percent of the greater of statewide median
                            family income or the metropolitan area median
                            family income,
                        ``(B) which is used for a qualified active low-
                    income community business which--
                                ``(i) services a significant population of
                            Tribal or Alaska Native Village members who are
                            residents of a low-income community described
                            in subsection (f)(5)(C)(i), and
                                ``(ii) obtains a written statement from the
                            relevant Indian Tribal Government (within the
                            meaning of section 7871(c)) that documents the
                            eligibility such project with respect to the
                            requirement of clause (i).
            Subparagraph (A)(ii) shall be applied using possession wide
            median family income in the case of census tracts located
            within a possession of the United States.''.
        (c) Coordination With Existing Carryover.--Section 45D(f)(3) is
    amended--
                (1) is amended by inserting ``under paragraph (1)'' after
            ``new markets tax credit limitation'', and
                (2) by striking ``the aggregate amount allocated'' and
            inserting ``the amount of such limitation allocated by the
            Secretary''.
        (d) Regulatory Authority.--Section 45D(i) is amended by striking
    ``and'' at the end of paragraph (5), by striking the period at the end
    of paragraph (6) and inserting ``, and'', and by adding at the end the
    following new paragraph:
                ``(7) which provide documentation requirements for the
            written statement required under subsection (e)(1)(B)(ii), and
                ``(8) which provide procedures for determining which
            projects under subsection (e)(1)(B) are qualified active low-
            income community businesses with respect to the populations
            described in such subsection. Such procedures shall take into
            account the location needs of such projects, especially with
            respect to projects that serve multiple tribal or Alaska Native
            Village communities.''.
        (e) Effective Date.--The amendments made by this section shall
    apply to new markets tax credit limitation determined for calendar
    years after December 31, 2021.

    SEC. 135303. INCLUSION OF INDIAN AREAS AS DIFFICULT DEVELOPMENT AREAS
                  FOR PURPOSES OF CERTAIN BUILDINGS.

        (a) In General.--Subclause (I) of section 42(d)(5)(B)(iii) is
    amended by inserting ``, or any Indian area'' before the period at the
    end.
        (b) Indian Area.--Clause (iii) of section 42(d)(5)(B) is amended by
    redesignating subclause (II) as subclause (IV) and by inserting after
    subclause (I) the following new subclauses:
                                        ``(II) Indian area.--For purposes
                                    of subclause (I), the term `Indian
                                    area' means any Indian area (as defined
                                    in section 4(11) of the Native American
                                    Housing Assistance and Self
                                    Determination Act of 1996 (25 U.S.C.
                                    4103(11))).
                                        ``(III) Special rule for buildings
                                    in indian areas.--In the case of an
                                    area which is a difficult development
                                    area solely because it is an Indian
                                    area, a building shall not be treated
                                    as located in such area unless such
                                    building is assisted or financed under
                                    the Native American Housing Assistance
                                    and Self Determination Act of 1996 (25
                                    U.S.C. 4101 et seq.) or the project
                                    sponsor is an Indian tribe (as defined
                                    in section 45A(c)(6)), a tribally
                                    designated housing entity (as defined
                                    in section 4(22) of such Act (25 U.S.C.
                                    4103(22))), or wholly owned or
                                    controlled by such an Indian tribe or
                                    tribally designated housing entity.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to buildings placed in service after December 31, 2021.

                            PART 4--OTHER PROVISIONS

    SEC. 135401. POSSESSIONS ECONOMIC ACTIVITY CREDIT.

        (a) In General.--Subpart D of part IV of subchapter A of chapter 1,
    as amended by the preceding provisions of this Act, is amended by
    adding at the end the following new section:

    ``SEC. 45V. POSSESSIONS ECONOMIC ACTIVITY CREDIT.

        ``(a) Allowance of Credit.--For purposes of section 38, in the case
    of a qualified domestic corporation the possessions economic activity
    credit determined under this section for a taxable year is an amount
    equal to 20 percent of the sum of the qualified possession wages and
    allocable employee fringe benefit expenses paid or incurred by the
    taxpayer for the taxable year.
        ``(b) Qualified Domestic Corporation; Qualified Corporation.--For
    purposes of this section--
                ``(1) In general.--The term `qualified domestic
            corporation' means any domestic corporation which is--
                        ``(A) a qualified corporation, or
                        ``(B) a United States shareholder of a foreign
                    corporation which--
                                ``(i) is a qualified corporation, and
                                ``(ii) is wholly owned by the United States
                            shareholder together with any corporations
                            which are members of the same affiliated group
                            (within the meaning of section 1504(a)) as such
                            United States shareholder.
                ``(2) Qualified corporation.--The term `qualified
            corporation' means any corporation if such corporation meets
            the following requirements:
                        ``(A) Source qualification.--80 percent or more of
                    the gross income of the corporation for the 3-year
                    period immediately preceding the close of the taxable
                    year (or for such part of such period immediately
                    preceding the close of such taxable year as may be
                    applicable) was derived from sources within a
                    possession of the United States (determined without
                    regard to section 904(f)).
                        ``(B) Trade or business qualification.--75 percent
                    or more of the gross income of the corporation for such
                    period or such part thereof was derived from the active
                    conduct of a trade or business within a possession of
                    the United States.
                ``(3) Special rule for separate and clearly identified
            units of foreign corporations.--
                        ``(A) In general.--In the case of a United States
                    shareholder of a foreign corporation which--
                                ``(i) is not a qualified corporation but
                            with respect to which the ownership
                            requirements of paragraph (1)(B)(ii) are met,
                            and
                                ``(ii) has an eligible foreign business
                            unit which, if such unit were a corporation,
                            would be a qualified corporation with respect
                            to which such ownership requirements would be
                            met,
                    then, for purposes of this section, the United States
                    shareholder may elect to treat such unit as a separate
                    foreign corporation which meets the requirements of
                    paragraph (1)(B) and with respect to which such
                    shareholder is a United States shareholder.
                        ``(B) Eligible foreign business unit.--For purposes
                    of this paragraph, the term `eligible foreign business
                    unit' means a separate and clearly identified foreign
                    unit of a trade or business, including a partnership or
                    an entity treated as disregarded as a separate entity
                    from its owner (under section 7701 or other provision
                    under this title), which maintains separate books and
                    records.
                        ``(C) Special election for affiliated groups.--In
                    the case of an affiliated group described in paragraph
                    (1)(B)(ii), the election under subparagraph (A) with
                    respect to any eligible foreign business unit shall be
                    made by the common parent of such group and shall apply
                    uniformly to all members of such group which are United
                    States shareholders with respect to the foreign
                    corporation which has such unit.
        ``(c) Qualified Possession Wages.--For purposes of this section--
                ``(1) In general.--The term `qualified possession wages'
            means wages paid or incurred by the qualified corporation
            during the taxable year in connection with the active conduct
            of a trade or business within a possession of the United States
            to any employee for services performed in such possession, but
            only if such services are performed while the principal place
            of employment of such employee is within such possession.
                ``(2) Limitation on amount of wages taken into account.--
                        ``(A) In general.--The amount of wages which may be
                    taken into account under paragraph (1) with respect to
                    any employee for any taxable year shall not exceed
                    $50,000.
                        ``(B) Treatment of part-time employees, etc.--If--
                                ``(i) any employee is not employed by the
                            qualified corporation on a substantially full-
                            time basis at all times during the taxable
                            year, or
                                ``(ii) the principal place of employment of
                            any employee with the qualified corporation is
                            not within a possession at all times during the
                            taxable year,
                    the limitation applicable under paragraph (1) with
                    respect to such employee shall be the appropriate
                    portion (as determined by the Secretary) of the
                    limitation which would otherwise be in effect under
                    paragraph (1).
                        ``(C) Wages.--
                                ``(i) In general.--Except as provided in
                            clause (ii), the term `wages' has the meaning
                            given to such term by subsection (b) of section
                            3306 (determined without regard to any dollar
                            limitation contained in such section). For
                            purposes of the preceding sentence, such
                            subsection (b) shall be applied as if the term
                            `United States' included all possessions of the
                            United States.
                                ``(ii) Special rule for agricultural labor
                            and railway labor.--In any case to which
                            subparagraph (A) or (B) of paragraph (1) of
                            section 51(h) applies, the term `wages' has the
                            meaning given to such term by section 51(h)(2).
                ``(3) Allocable employee fringe benefit expenses.--
                        ``(A) In general.--The allocable employee fringe
                    benefit expenses of any qualified corporation for any
                    taxable year is an amount which bears the same ratio to
                    the amount determined under subparagraph (B) for such
                    taxable year as--
                                ``(i) the aggregate amount of the qualified
                            corporation's qualified possession wages for
                            such taxable year, bears to
                                ``(ii) the aggregate amount of the wages
                            paid or incurred by such qualified corporation
                            during such taxable year.
                    In no event shall the amount determined under the
                    preceding sentence exceed 15 percent of the amount
                    referred to in clause (i).
                        ``(B) Expenses taken into account.--For purposes of
                    subparagraph (A), the amount determined under this
                    subparagraph for any taxable year is the aggregate
                    amount allowable (or, in the case of a foreign
                    corporation, which would be allowable if such foreign
                    corporation were a domestic corporation) as a deduction
                    under this chapter to the qualified corporation for
                    such taxable year with respect to--
                                ``(i) employer contributions under a stock
                            bonus, pension, profit-sharing, or annuity
                            plan,
                                ``(ii) employer-provided coverage under any
                            accident or health plan for employees, and
                                ``(iii) the cost of life or disability
                            insurance provided to employees.
                    Any amount treated as wages under paragraph (2)(C)
                    shall not be taken into account under this
                    subparagraph.
        ``(d) Special Rule for Qualified Small Domestic Corporation.--For
    purposes of this section--
                ``(1) Increased credit percentage.--In the case of a
            qualified small domestic corporation, subsection (a) shall be
            applied by substituting `50 percent' for `20 percent'.
                ``(2) Qualified small domestic corporation.--
                        ``(A) In general.--The term `qualified small
                    domestic corporation' means a qualified domestic
                    corporation that meets the requirements of
                    subparagraphs (B) and (C).
                        ``(B) Full-time employment.--A qualified domestic
                    corporation meets the requirements of this subparagraph
                    if the qualified corporation which is the qualified
                    domestic corporation under subsection (b)(1)(A) or the
                    foreign corporation under subsection (b)(1)(B)(i)--
                                ``(i) has at least 5 full-time employees in
                            a possession of the United States for each year
                            in the 3-year period immediately preceding the
                            close of the taxable year (or for such part of
                            such period immediately preceding the close of
                            such taxable year as may be applicable), and
                                ``(ii) has not more than a total of 30
                            full-time employees for each year in such 3-
                            year period.
                        ``(C) Gross receipts.--A qualified domestic
                    corporation meets the requirements of this subparagraph
                    if the annual gross receipts of the qualified domestic
                    corporation (and all persons related thereto) for each
                    year in such 3-year period is not more than
                    $50,000,000.
                ``(3) Related persons.--In determining whether the
            limitations under subparagraphs (B)(ii) and (C) of paragraph
            (2) are met, all persons who are treated as a single employer
            for purposes of subsection (a) or (b) of section 52 shall be
            taken into account.
                ``(4) Amount of wages taken into account.--Subsection
            (c)(2)(A) shall be applied by substituting `$142,800' for
            `$50,000'.
        ``(e) Possession of the United States.--
                ``(1) In general.--The term `possession of the United
            States' means American Samoa, the Commonwealth of the Northern
            Mariana Islands, the Commonwealth of Puerto Rico, Guam, and the
            Virgin Islands.
                ``(2) Mirror code possessions.--In the case of any
            possession of the United States with a mirror code tax system
            (as defined in section 24(k)), this section shall not be
            treated as part of the income tax laws of the United States for
            purposes of determining the income tax law of such possession
            unless such possession elects to have this section be so
            treated.
        ``(f) Separate Application to Each Possession.--For purposes of
    determining the amount of the credit allowed under this section, this
    section shall be applied separately with respect to each possession of
    the United States.
        ``(g) Termination.--No credit shall be allowed under this section
    for any taxable year beginning after December 31, 2031.''.
        (b) Credit Made Part of General Business Credit.--Subsection (b) of
    section 38, as amended by the preceding provisions of this Act, is
    amended by striking ``plus'' at the end of paragraph (34), by striking
    the period at the end of paragraph (35) and inserting ``, plus'', and
    by adding at the end the following new paragraph:
                ``(36) the possessions economic activity credit determined
            under section 45V.''.
        (c) Clerical Amendment.--The table of sections for subpart B of
    part IV of subchapter A of chapter 1 is amended by adding at the end
    the following:

    ``Sec. 45V. Possessions economic activity credit.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after the date of the enactment of
    this Act, and in the case of a qualified corporation that is a foreign
    corporation, to taxable years beginning after the date of enactment and
    to taxable years of United States shareholders in which or with which
    such taxable years of foreign corporations end.

    SEC. 135402. TAX TREATMENT OF CERTAIN ASSISTANCE TO FARMERS, ETC.

        (a) In General.--For purposes of the Internal Revenue Code of 1986,
    in the case of any payment described in section 1005(b) or 1006(e) of
    the American Rescue Plan Act of 2021 (as amended by this Act)--
                (1) such payment shall not be included in the gross income
            of the person on whose behalf, or to whom, such payment is
            made,
                (2) no deduction shall be denied, no tax attribute shall be
            reduced, and no basis increase shall be denied, by reason of
            the exclusion from gross income provided by paragraph (1), and
                (3) in the case of a partnership or S corporation on whose
            behalf, or to whom, such a payment is made--
                        (A) any amount excluded from income by reason of
                    paragraph (1) shall be treated as tax exempt income for
                    purposes of sections 705 and 1366 of such Code, and
                        (B) except as provided by the Secretary of the
                    Treasury (or the Secretary's delegate), any increase in
                    the adjusted basis of a partner's interest in a
                    partnership under section 705 of such Code with respect
                    to any amount described in subparagraph (A) shall equal
                    the partner's distributive share of deductions
                    resulting from interest that is part of such payment
                    and the partner's share, as determined under section
                    752 of such Code, of principal that is part of such
                    payment.
        (b) Authority to Waive Certain Information Reporting
    Requirements.--The Secretary of the Treasury (or the Secretary's
    delegate) may provide an exception from any requirement to file an
    information return otherwise required by chapter 61 of the Internal
    Revenue Code of 1986 with respect to any amount excluded from gross
    income by reason of subsection (a).

    SEC. 135403. EXCLUSION OF AMOUNTS RECEIVED FROM STATE-BASED CATASTROPHE
                  LOSS MITIGATION PROGRAMS.

        (a) In General.--Section 139 is amended by redesignating subsection
    (h) as subsection (i) and by inserting after subsection (g) the
    following new subsection:
        ``(h) State-Based Catastrophe Loss Mitigation Programs.--
                ``(1) In general.--Gross income shall not include any
            amount received by an individual as a qualified catastrophe
            mitigation payment under a program established by--
                        ``(A) a State, or a political subdivision or
                    instrumentality thereof,
                        ``(B) a joint powers authority, or
                        ``(C) an entity created under State law to ensure
                    the availability of an adequate market of last resort
                    for essential property insurance, over which a State
                    agency or State department of insurance has regulatory
                    oversight.
                ``(2) Qualified catastrophe mitigation payment.--For
            purposes of this section, the term `qualified catastrophe
            mitigation payment' means any amount which is received by an
            individual to make improvements to such individual's residence
            for the sole purpose of reducing the damage that would be done
            to such residence by a windstorm, earthquake, or wildfire.
                ``(3) No increase in basis.--Rules similar to the rules of
            subsection (g)(3) shall apply in the case of this
            subsection.''.
        (b) Conforming Amendments.--
                (1) Section 139(d) is amended by striking ``and qualified''
            and inserting ``, qualified catastrophe mitigation payments,
            and qualified''.
                (2) Section 139(i) (as redesignated by subsection (a)) is
            amended by striking ``or qualified'' and inserting ``,
            qualified catastrophe mitigation payment, or qualified''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.

                            Subtitle F--Green Energy

    SEC. 136001. AMENDMENT OF 1986 CODE.

        Except as otherwise expressly provided, whenever in this subtitle
    an amendment or repeal is expressed in terms of an amendment to, or
    repeal of, a section or other provision, the reference shall be
    considered to be made to a section or other provision of the Internal
    Revenue Code of 1986.

          PART 1--RENEWABLE ELECTRICITY AND REDUCING CARBON EMISSIONS

    SEC. 136101. EXTENSION AND MODIFICATION OF CREDIT FOR ELECTRICITY
                  PRODUCED FROM CERTAIN RENEWABLE RESOURCES.

        (a) In General.--The following provisions of section 45(d) are each
    amended by striking ``January 1, 2022'' each place it appears and
    inserting ``January 1, 2027'':
                (1) Paragraph (2)(A).
                (2) Paragraph (3)(A).
                (3) Paragraph (4)(B).
                (4) Paragraph (6).
                (5) Paragraph (7).
                (6) Paragraph (9).
                (7) Paragraph (11)(B).
        (b) Base Credit Amount.--Section 45 is amended by striking ``1.5
    cents'' each place it appears and inserting ``0.3 cents''.
        (c) Application of Extension to Solar.--Section 45(d)(4)(A) is
    amended by striking ``is placed in service before January 1, 2006'' and
    inserting ``the construction of which begins before January 1, 2027.''.
        (d) Extension of Election to Treat Qualified Facilities as Energy
    Property.--Section 48(a)(5)(C)(ii) is amended by striking ``January 1,
    2022'' and inserting ``January 1, 2027''.
        (e) Application of Extension to Wind Facilities.--
                (1) In general.--Section 45(d)(1) is amended by striking
            ``January 1, 2022'' and inserting ``January 1, 2027''.
                (2) Application of phaseout percentage.--
                        (A) Renewable electricity production credit.--
                    Section 45(b)(5) is amended by inserting ``placed in
                    service before January 1, 2022'' after ``In the case of
                    any facility''.
                        (B) Energy credit.--Section 48(a)(5)(E) is amended
                    by inserting ``placed in service before January 1,
                    2022'' after ``In the case of any facility''.
                (3) Qualified offshore wind facilities under energy
            credit.--Section 48(a)(5)(F)(i) is amended by striking
            ``offshore wind facility--'' and all that follows and inserting
            the following: ``offshore wind facility, subparagraph (E) shall
            not apply.''.
        (f) Wage and Apprenticeship Requirements.--Section 45(b) is amended
    by adding at the end the following new paragraphs:
                ``(6) Increased credit amount for qualified facilities.--
                        ``(A) In general.--In the case of any qualified
                    facility which satisfies the requirements of
                    subparagraph (B), the amount of the credit determined
                    under subsection (a) (determined after the application
                    of paragraphs (1) through (5)) shall be equal to such
                    amount multiplied by 5 (determined without regard to
                    this sentence).
                        ``(B) Qualified facility requirements.--A qualified
                    facility meets the requirements of this subparagraph if
                    it is one of the following:
                                ``(i) A facility with a maximum net output
                            of less than 1 megawatt.
                                ``(ii) A facility the construction of which
                            begins prior to the date that is 60 days after
                            the Secretary publishes guidance with respect
                            to the requirements of paragraphs (7) and (8).
                                ``(iii) A facility which satisfies the
                            requirements of paragraphs (7) and (8).
                ``(7) Prevailing wage requirements.--
                        ``(A) In general.--The requirements described in
                    this subparagraph with respect to any qualified
                    facility are that the taxpayer shall ensure that any
                    laborers and mechanics employed by contractors and
                    subcontractors in--
                                ``(i) the construction of such facility,
                            and
                                ``(ii) for the period of the taxable year
                            which is within the 10-year period beginning on
                            the date the facility was originally placed in
                            service, the alteration or repair of such
                            facility,
                    shall be paid wages at rates not less than the
                    prevailing rates for construction, alteration, or
                    repair of a similar character in the locality as most
                    recently determined by the Secretary of Labor, in
                    accordance with subchapter IV of chapter 31 of title
                    40, United States Code. For purposes of determining an
                    increased credit amount under paragraph (6)(A) for a
                    taxable year, the requirement under clause (ii) is
                    applied to such taxable year in which the alteration or
                    repair of the qualified facility occurs.''
                        ``(B) Correction and penalty related to failure to
                    satisfy wage requirements.--
                                ``(i) In general.--In the case of any
                            taxpayer which fails to satisfy the requirement
                            under subparagraph (A) with respect to the
                            construction of any qualified facility or with
                            respect to the alteration or repair of a
                            facility in any year during the period
                            described in subparagraph (A)(ii), such
                            taxpayer shall be deemed to have satisfied such
                            requirement under such subparagraph with
                            respect to such facility for any year if, with
                            respect to any laborer or mechanic who was paid
                            wages at a rate below the rate described in
                            such subparagraph for any period during such
                            year, such taxpayer--
                                        ``(I) makes payment to such laborer
                                    or mechanic in an amount equal to the
                                    sum of--
                                                ``(aa) an amount equal to
                                            the difference between--

                                                        ``(AA) the amount
                                                    of wages paid to such
                                                    laborer or mechanic
                                                    during such period, and

                                                        ``(BB) the amount
                                                    of wages required to be
                                                    paid to such laborer or
                                                    mechanic pursuant to
                                                    such subparagraph
                                                    during such period,
                                                    plus

                                                ``(bb) interest on the
                                            amount determined under item
                                            (aa) at the underpayment rate
                                            established under section 6621
                                            (determined by substituting `6
                                            percentage points' for `3
                                            percentage points' in
                                            subsection (a)(2) of such
                                            section) for the period
                                            described in such item, and
                                        ``(II) makes payment to the
                                    Secretary of a penalty in an amount
                                    equal to the product of--
                                                ``(aa) $5,000, multiplied
                                            by
                                                ``(bb) the total number of
                                            laborers and mechanics who were
                                            paid wages at a rate below the
                                            rate described in subparagraph
                                            (A) for any period during such
                                            year.
                                ``(ii) Deficiency procedures not to
                            apply.--Subchapter B of chapter 63 (relating to
                            deficiency procedures for income, estate, gift,
                            and certain excise taxes) shall not apply with
                            respect to the assessment or collection of any
                            penalty imposed by this paragraph.
                                ``(iii) Intentional disregard.--If the
                            Secretary determines that any failure described
                            in subclause (i) is due to intentional
                            disregard of the requirements under
                            subparagraph (A), subclause (I) shall be
                            applied by substituting `three times the sum'
                            for `the sum' in item (aa) thereof and
                            subclause (II) shall be applied by substituting
                            `$10,000' for `5,000' in item (aa) thereof.
                                ``(iv) Limitation on period for payment.--
                            Pursuant to rules issued by the Secretary which
                            are similar to the rules under chapter 63, in
                            the case of a final determination by the
                            Secretary with respect to any failure by the
                            taxpayer to satisfy the requirement under
                            subparagraph (A), subparagraph (B)(i) shall not
                            apply unless the payments described in
                            subclauses (I) and (II) of such clause are made
                            by the taxpayer on or before the date which is
                            180 days after the date of such determination.
                ``(8) Apprenticeship requirements.--The requirements
            described in this subparagraph with respect to the construction
            of any qualified facility are as follows:
                        ``(A) Labor hours.--
                                ``(i) Percentage of total labor hours.--
                            Taxpayers shall ensure that not less than the
                            applicable percentage of the total labor hours
                            of the construction, alteration, or repair work
                            (including such work performed by any
                            contractor or subcontractor) on any qualified
                            facility shall, subject to subparagraph (B), be
                            performed by qualified apprentices.
                                ``(ii) Applicable percentage.--For purposes
                            of clause (i), the applicable percentage shall
                            be--
                                        ``(I) in the case of a qualified
                                    facility the construction of which
                                    begins before January 1, 2023, 10
                                    percent,
                                        ``(II) in the case of a qualified
                                    facility the construction of which
                                    begins after December 31, 2022, and
                                    before January 1, 2024, 12.5 percent,
                                    and
                                        ``(III) in the case of a qualified
                                    facility the construction of which
                                    begins after December 31, 2023, 15
                                    percent.
                        ``(B) Apprentice to journeyworker ratio.--The
                    requirement under subparagraph (A)(i) shall be subject
                    to any applicable requirements for apprentice-to-
                    journeyworker ratios of the Department of Labor or the
                    applicable State apprenticeship agency.
                        ``(C) Participation.--Each contractor and
                    subcontractor who employs 4 or more individuals to
                    perform construction, alteration, or repair work on a
                    qualified facility shall employ 1 or more qualified
                    apprentices to perform such work.
                        ``(D) Exception.--
                                ``(i) In general.--A taxpayer shall not be
                            treated as failing to satisfy the requirements
                            of this paragraph if such taxpayer--
                                        ``(I) makes a good faith effort to
                                    comply with the requirements of this
                                    paragraph, or
                                        ``(II) subject to clause (iii), in
                                    the case of any failure by the taxpayer
                                    to satisfy the requirement under
                                    subparagraphs (A) and (C) with respect
                                    to the construction, alteration, or
                                    repair work on any qualified facility
                                    to which subclause (I) does not apply,
                                    makes payment to the Secretary of a
                                    penalty in an amount equal to the
                                    product of--
                                                ``(aa) $50, multiplied by
                                                ``(bb) the total labor
                                            hours for which the requirement
                                            described in such subparagraph
                                            was not satisfied with respect
                                            to the construction,
                                            alteration, or repair work on
                                            such qualified facility.
                                ``(ii) Good faith effort.--For purposes of
                            clause (i), a taxpayer shall be deemed to have
                            satisfied the requirements under such paragraph
                            with respect to a qualified facility if such
                            taxpayer has requested qualified apprentices
                            from a registered apprenticeship program, as
                            defined in section 3131(e)(3)(B), and--
                                        ``(I) such request has been denied,
                                    provided that such denial is not the
                                    result of a refusal by the contractors
                                    or subcontractors engaged in the
                                    performance of construction,
                                    alteration, or repair work on such
                                    qualified facility to comply with the
                                    established standards and requirements
                                    of the registered apprenticeship
                                    program, or
                                        ``(II) the registered
                                    apprenticeship program fails to respond
                                    to such request within 5 business days
                                    after the date on which such registered
                                    apprenticeship program received such
                                    request.
                                ``(iii) Intentional disregard.--If the
                            Secretary determines that any failure described
                            in subclause (i)(II) is due to intentional
                            disregard of the requirements under
                            subparagraphs (A) and (C), subclause (i)(II)
                            shall be applied by substituting `$500' for
                            `$50' in item (aa) thereof.
                        ``(E) Definitions.--For purposes of this
                    paragraph--
                                ``(i) Labor hours.--The term `labor
                            hours'--
                                        ``(I) means the total number of
                                    hours devoted to the performance of
                                    construction, alteration, or repair
                                    work by employees of the taxpayer
                                    (including construction, alteration, or
                                    repair work by any contractor or
                                    subcontractor), and
                                        ``(II) excludes any hours worked
                                    by--
                                                ``(aa) foremen,
                                                ``(bb) superintendents,
                                                ``(cc) owners, or
                                                ``(dd) persons employed in
                                            a bona fide executive,
                                            administrative, or professional
                                            capacity (within the meaning of
                                            those terms in part 541 of
                                            title 29, Code of Federal
                                            Regulations).
                                ``(ii) Qualified apprentice.--The term
                            `qualified apprentice' means an individual who
                            is an employee of the contractor or
                            subcontractor and who is participating in a
                            registered apprenticeship program, as defined
                            in section 3131(e)(3)(B).
                ``(9) Domestic content bonus credit amount.--
                        ``(A) In general.--In the case of any qualified
                    facility which satisfies the requirement under
                    subparagraph (B), the amount of the credit determined
                    under subsection (a) (determined after the application
                    of paragraphs (1) through (8)) shall be increased by an
                    amount equal to 10 percent of the amount otherwise in
                    effect under such subsection.
                        ``(B) Requirement.--
                                ``(i) In general.--The requirement
                            described in this subclause with respect to any
                            qualified facility is satisfied if the taxpayer
                            certifies to the Secretary (at such time, and
                            in such form and manner, as the Secretary may
                            prescribe) that any steel, iron, or
                            manufactured product which is a component of
                            such facility (upon completion of construction)
                            was produced in the United States.
                                ``(ii) Steel and iron.--
                                        ``(I) In general.--In the case of
                                    steel or iron, clause (i) shall be
                                    applied in a manner consistent with
                                    section 661.5(b) of title 49, Code of
                                    Federal Regulations.
                                        ``(II) Exception.--Subclause (I)
                                    shall not apply with respect to any
                                    steel or iron which is used as a
                                    component or subcomponent of a
                                    manufactured product which is not
                                    primarily made of steel or iron.
                                ``(iii) Manufactured product.--For purposes
                            of clause (i), the manufactured products which
                            are components of a qualified facility upon
                            completion of construction shall be deemed to
                            have been produced in the United States if not
                            less than the adjusted percentage of the total
                            costs across all such manufactured products of
                            such facility are attributable to manufactured
                            products (including components) which are
                            mined, produced, or manufactured in the United
                            States.
                        ``(C) Adjusted percentage.--
                                ``(i) In general.--Subject to subclause
                            (ii), for purposes of subparagraph (B)(iii),
                            the adjusted percentage shall be--
                                        ``(I) in the case of a facility the
                                    construction of which begins before
                                    January 1, 2025, 40 percent,
                                        ``(II) in the case of a facility
                                    the construction of which begins after
                                    December 31, 2024, and before January
                                    1, 2026, 45 percent,
                                        ``(III) in the case of a facility
                                    the construction of which begins after
                                    December 31, 2025, and before January
                                    1, 2027, 50 percent, and
                                        ``(IV) in the case of a facility
                                    the construction of which begins after
                                    December 31, 2026, 55 percent.
                                ``(ii) Offshore wind facility.--For
                            purposes of subparagraph (B)(iii), in the case
                            of a qualified facility which is an offshore
                            wind facility, the adjusted percentage shall
                            be--
                                        ``(I) in the case of a facility the
                                    construction of which begins before
                                    January 1, 2025, 20 percent,
                                        ``(II) in the case of a facility
                                    the construction of which begins after
                                    December 31, 2024, and before January
                                    1, 2026, 27.5 percent,
                                        ``(III) in the case of a facility
                                    the construction of which begins after
                                    December 31, 2025, and before January
                                    1, 2027, 35 percent,
                                        ``(IV) in the case of a facility
                                    the construction of which begins after
                                    December 31, 2026, and before January
                                    1, 2028, 45 percent, and
                                        ``(V) in the case of a facility the
                                    construction of which begins after
                                    December 31, 2027, 55 percent.
                ``(10) Phaseout for elective payment.--
                        ``(A) In general.--In the case of a taxpayer making
                    an election under section 6417 with respect to a credit
                    under this section, the amount of such credit shall be
                    replaced with--
                                ``(i) the value of such credit (determined
                            without regard to this paragraph), multiplied
                            by
                                ``(ii) the applicable percentage.
                        ``(B) 100 percent applicable percentage for certain
                    qualified facilities.--In the case of any qualified
                    facility--
                                ``(i) which satisfies the requirements
                            under paragraph (9) with respect to the
                            construction of such facility, or
                                ``(ii) with a maximum net output of less
                            than 1 megawatt,
                    the applicable percentage shall be 100 percent.
                        ``(C) Phased domestic content requirement.--Subject
                    to subparagraph (D), in the case of any qualified
                    facility which is not described in subparagraph (B),
                    the applicable percentage shall be--
                                ``(i) if construction of such facility
                            began before January 1, 2024, 100 percent,
                                ``(ii) if construction of such facility
                            began in calendar year 2024, 90 percent,
                                ``(iii) if construction of such facility
                            began in calendar year 2025, 85 percent, and
                                ``(iv) if construction of such facility
                            began after December 31, 2025, 0 percent.
                        ``(D) Exception.--
                                ``(i) In general.--For purposes of this
                            paragraph, the Secretary shall provide
                            appropriate exceptions to the requirements
                            under subparagraph (B) for the construction of
                            qualified facilities if--
                                        ``(I) the inclusion of domestic
                                    products increases the overall costs of
                                    construction of qualified facilities by
                                    more than 25 percent, or
                                        ``(II) relevant domestic products
                                    are not produced in the United States
                                    in sufficient and reasonably available
                                    quantities or of a satisfactory
                                    quality.
                                ``(ii) Applicable percentage.--In any case
                            in which the Secretary provides an exception
                            pursuant to clause (i), the applicable
                            percentage shall be 100 percent.
                ``(11) Special rule for qualified facility located in
            energy community.--
                        ``(A) In general.--In the case of a qualified
                    facility which is located in an energy community, the
                    credit determined under subsection (a) shall be
                    increased by an amount equal to 10 percent of the
                    amount otherwise in effect under such subsection
                    (without application of subsection (b)(9)).
                        ``(B) Energy community.--The term `energy
                    community' means a census tract or any directly
                    adjoining census tract in which--
                                ``(i) after December 31, 1999, a coal mine
                            has closed, or
                                ``(ii) after December 31, 2009, a coal-
                            fired electric generating unit has been
                            retired.
                ``(12) Regulations and guidance.--The Secretary shall issue
            such regulations or other guidance as the Secretary determines
            necessary or appropriate to carry out the purposes of this
            subsection, including regulations or other guidance which
            provides for requirements for recordkeeping or information
            reporting for purposes of establishing the requirements of this
            subsection.''.
        (g) Credit Reduced for Tax-exempt Bonds.--Section 45(b)(3) is
    amended to read as follows:
                ``(3) Credit reduced for tax-exempt bonds.--The amount of
            the credit determined under subsection (a) with respect to any
            facility for any taxable year (determined after the application
            of paragraphs (1) and (2)) shall be reduced by the amount which
            is the product of the amount so determined for such year and
            the lesser of 15 percent or a fraction--
                        ``(A) the numerator of which is the sum, for the
                    taxable year and all prior taxable years, of proceeds
                    of an issue of any obligations used to provide
                    financing for the qualified facility the interest on
                    which is exempt from tax under section 103, and
                        ``(B) the denominator of which is the aggregate
                    amount of additions to the capital account for the
                    qualified facility for the taxable year and all prior
                    taxable years.
            The amounts under the preceding sentence for any taxable year
            shall be determined as of the close of the taxable year.''.
        (h) Rounding Adjustment.--Section 45(b)(2) is amended by striking
    ``If any amount as increased under the preceding sentence is not a
    multiple of 0.1 cent, such amount shall be rounded to the nearest
    multiple of 0.1 cent'' and inserting ``If the 0.3 cent amount as
    increased under the preceding sentence is not a multiple of 0.05 cent,
    such amount shall be rounded to the nearest multiple of 0.05 cent. In
    any other case, if an amount as increased under this paragraph is not a
    multiple of 0.1 cent, such amount shall be rounded to the nearest
    multiple of 0.1 cent''.
        (i) Conforming Amendment.--Section 45(b)(4)(A) is amended by
    striking ``last sentence'' and inserting ``last two sentences''.
        (j) Effective Dates.--
                (1) The amendments made by subsections (a), (b), (c), (d),
            (e), (f), (h), and (i) of this section shall apply to
            facilities placed in service after December 31, 2021.
                (2) The amendment made by subsection (g) shall apply to
            facilities the construction of which begins after December 31,
            2021.

    SEC. 136102. EXTENSION AND MODIFICATION OF ENERGY CREDIT.

        (a) Extension of Credit.--The following provisions of section 48
    are each amended by striking ``January 1, 2024'' each place it appears
    and inserting ``January 1, 2027'':
                (1) Subsection (a)(2)(A)(i)(II).
                (2) Subsection (a)(3)(A)(ii).
                (3) Subsection (c)(1)(D).
                (4) Subsection (c)(2)(D).
                (5) Subsection (c)(4)(C).
        (b) Further Extension for Certain Energy Property.--The following
    provisions of section 48 are each amended by striking ``January 1,
    2024'' each place it appears and inserting ``January 1, 2034'':
                (1) Subsection (a)(3)(A)(vii).
                (2) Subsection (c)(3)(A)(iv).
        (c) Phaseout of Credit.--Section 48(a) is amended by striking
    paragraphs (6) and (7) and inserting the following new paragraph:
                ``(6) Phaseout for certain energy property.--In the case of
            any qualified fuel cell property, qualified small wind
            property, or energy property described in clause (i) or clause
            (ii) of paragraph (3)(A) the construction of which begins after
            December 31, 2019 and which is placed in service before January
            1, 2022, the energy percentage determined under paragraph (2)
            shall be equal to 26 percent.''.
        (d) Base Energy Percentage Amount.--Section 48(a) is amended--
                (1) in paragraph (2)(A)--
                        (A) in clause (i), by striking ``30 percent'' and
                    inserting ``6 percent'', and
                        (B) in clause (ii), by striking ``10 percent'' and
                    inserting ``2 percent'', and
                (2) in paragraph (5)(A)(ii), by striking ``30 percent'' and
            inserting ``6 percent''.
        (e) 6 Percent Credit for Geothermal.--Section 48(a)(2)(A)(i)(II) is
    amended by striking ``paragraph (3)(A)(i)'' and inserting ``clause (i)
    or (iii) of paragraph (3)(A)''.
        (f) Energy Storage Technologies; Qualified Biogas Property;
    Microgrid Controllers; Extension of Waste Energy Recovery Property.--
                (1) In general.--Section 48(a)(3)(A) is amended by striking
            ``or'' at the end of clause (vii), and by adding at the end the
            following new clauses:
                                ``(ix) energy storage technology,
                                ``(x) qualified biogas property, or
                                ``(xi) microgrid controllers,''.
                (2) Application of 6 percent credit.--Section
            48(a)(2)(A)(i) is amended by striking ``and'' at the end of
            subclauses (IV) and (V) and adding at the end the following new
            subclauses:
                                        ``(VI) energy storage technology,
                                        ``(VII) qualified biogas property,
                                        ``(VIII) microgrid controllers, and
                                        ``(IX) energy property described in
                                    clauses (v) and (vii) of paragraph
                                    (3)(A), and''.
                (3) Definitions.--Section 48(c) is amended by adding at the
            end the following new paragraphs:
                ``(6) Energy storage technology.--
                        ``(A) In general.--The term `energy storage
                    technology' means property (other than property
                    primarily used in the transportation of goods or
                    individuals and not for the production of electricity)
                    which receives, stores, and delivers energy for
                    conversion to electricity (or, in the case of hydrogen,
                    which stores energy), and has a nameplate capacity of
                    not less than 5 kilowatt hours.
                        ``(B) Modifications of certain property.--In the
                    case of any equipment which either--
                                ``(i) would be described in subparagraph
                            (A) except that such equipment has a capacity
                            of less than 5 kilowatt hours and is modified
                            such that such equipment (after such
                            modification) has a nameplate capacity of not
                            less than 5 kilowatt hours, or
                                ``(ii) is described in subparagraph (A) and
                            which has a capacity of not less than 5
                            kilowatt hours and is modified such that such
                            equipment (after such modification) has an
                            increased nameplate capacity,
                    such equipment shall be treated as described in
                    subparagraph (A) except that the basis of any property
                    which was part of such equipment before such
                    modification shall not be taken into account for
                    purposes of this section. In the case of any property
                    to which this subparagraph applies, subparagraph (C)
                    shall be applied by substituting `modification' for
                    `construction'.
                        ``(C) Termination.--The term `energy storage
                    technology' shall not include any property the
                    construction of which does not begin before January 1,
                    2027.
                ``(7) Qualified biogas property.--
                        ``(A) In general.--The term `qualified biogas
                    property' means property comprising a system which--
                                ``(i) converts biomass (as defined in
                            section 45K(c)(3), as in effect on the date of
                            enactment of this paragraph) into a gas which--
                                        ``(I) consists of not less than 52
                                    percent methane by volume, or
                                        ``(II) is concentrated by such
                                    system into a gas which consists of not
                                    less than 52 percent methane, and
                                ``(ii) captures such gas for sale or
                            productive use, and not for disposal via
                            combustion.
                        ``(B) Inclusion of cleaning and conditioning
                    property.--The term `qualified biogas property'
                    includes any property which is part of such system
                    which cleans or conditions such gas.
                        ``(C) Termination.--The term `qualified biogas
                    property' shall not include any property the
                    construction of which does not begin before January 1,
                    2027.
                ``(8) Microgrid controller.--
                        ``(A) In general.--The term `microgrid controller'
                    means equipment which is--
                                ``(i) part of a qualified microgrid, and
                                ``(ii) designed and used to monitor and
                            control the energy resources and loads on such
                            microgrid.
                        ``(B) Qualified microgrid.--The term `qualified
                    microgrid' means an electrical system which--
                                ``(i) includes equipment which is capable
                            of generating not less than 4 kilowatts and not
                            greater than 20 megawatts of electricity,
                                ``(ii) is capable of operating--
                                        ``(I) in connection with the
                                    electrical grid and as a single
                                    controllable entity with respect to
                                    such grid, and
                                        ``(II) independently (and
                                    disconnected) from such grid, and
                                ``(iii) is not part of a bulk-power system
                            (as defined in section 215 of the Federal Power
                            Act (16 U.S.C. 24o)).
                        ``(C) Termination.--The term `microgrid controller'
                    shall not include any property the construction of
                    which does not begin before January 1, 2027.''.
                (4) Denial of double benefit for qualified biogas
            property.--Section 45(e) is amended by adding at the end the
            following new paragraph:
                ``(12) Coordination with energy credit for qualified biogas
            property.--The term `qualified facility' shall not include any
            facility which produces electricity from gas produced by
            qualified biogas property (as defined in section 48(c)(7)) if a
            credit is determined under section 48 with respect to such
            property for the taxable year or any prior taxable year.''.
                (5) Extension of waste energy recovery property.--Section
            48(c)(5)(D) is amended by striking ``January 1, 2024'' and
            inserting ``January 1, 2034''.
                (6) Phaseout of certain other energy property.--Section
            48(a) is amended by adding at the end the following new
            paragraph:
                ``(7) Phaseout for certain other energy property.--In the
            case of any energy property described in clause (v), (vii) or
            (viii) of paragraph (3)(A), the energy percentage determined
            under paragraph (2) shall be equal to--
                        ``(A) in the case of any property described in
                    paragraph (3)(A)(viii) the construction of which begins
                    after December 31, 2019, and which is placed in service
                    before January 1, 2022, 26 percent,
                        ``(B) in the case of any property the construction
                    of which begins before January 1, 2032, and which is
                    placed in service after December 31, 2021, 6 percent,
                        ``(C) in the case of any property the construction
                    of which begins after December 31, 2031 and before
                    January 1, 2033, 5.2 percent, and
                        ``(D) in the case of any property the construction
                    of which begins after December 31, 2032 and before
                    January 1, 2034, 4.4 percent.''.
        (g) Fuel Cells Using Electromechanical Processes.--
                (1) In general.--Section 48(c)(1) is amended--
                        (A) in subparagraph (A)(i)--
                                (i) by inserting ``or electromechanical''
                            after ``electrochemical'', and
                                (ii) by inserting ``(1 kilowatt in the case
                            of a fuel cell power plant with a linear
                            generator assembly)'' after ``0.5 kilowatt'',
                            and
                        (B) in subparagraph (C)--
                                (i) by inserting ``, or linear generator
                            assembly,'' after ``a fuel cell stack
                            assembly'', and
                                (ii) by inserting ``or electromechanical''
                            after ``electrochemical''.
                (2) Linear generator assembly limitation.--Section 48(c)(1)
            is amended by redesignating subparagraph (D) as subparagraph
            (E) and by inserting after subparagraph (C) the following new
            subparagraph:
                        ``(D) Linear generator assembly.--The term `linear
                    generator assembly' does not include any assembly which
                    contains rotating parts.''.
        (h) Dynamic Glass.--Section 48(a)(3)(A)(ii) is amended by inserting
    ``, or electrochromic glass which uses electricity to change its light
    transmittance properties in order to heat or cool a structure,'' after
    ``sunlight''.
        (i) Coordination With Low Income Housing Tax Credit.--Paragraph (3)
    of section 50(c) of the Internal Revenue Code of 1986 is amended--
                (1) by striking ``and'' at the end of subparagraph (A),
                (2) by striking the period at the end of subparagraph (B)
            and inserting ``, and'', and
                (3) by adding at the end the following new subparagraph:
                        ``(C) paragraph (1) shall not apply for purposes of
                    determining eligible basis under section 42.''.
        (j) Interconnection Property.--Section 48(a) is amended by adding
    at the end the following new paragraph:
                ``(8) Interconnection property.--
                        ``(A) In general.--For purposes of determining the
                    credit under subsection (a), energy property shall
                    include amounts paid or incurred by the taxpayer for
                    qualified interconnection property in connection with
                    the installation of energy property (described in
                    paragraph (3)(A)) which has a maximum net output of not
                    greater than 5 megawatts, to provide for the
                    transmission or distribution of the electricity
                    produced or stored by such property, and which are
                    properly chargeable to the capital account of the
                    taxpayer.
                        ``(B) Qualified interconnection property.--The term
                    `qualified interconnection property' means, with
                    respect to an energy project which is not a microgrid
                    controller, any tangible property--
                                ``(i) which is part of an addition,
                            modification, or upgrade to a transmission or
                            distribution system which is required at or
                            beyond the point at which the energy project
                            interconnects to such transmission or
                            distribution system in order to accommodate
                            such interconnection,
                                ``(ii) either--
                                        ``(I) which is constructed,
                                    reconstructed, or erected by the
                                    taxpayer, or
                                        ``(II) for which the cost with
                                    respect to the construction,
                                    reconstruction, or erection of such
                                    property is paid or incurred by such
                                    taxpayer, and
                                ``(iii) the original use of which, pursuant
                            to an interconnection agreement, commences with
                            a utility.
                        ``(C) Interconnection agreement.--The term
                    `interconnection agreement' means an agreement with a
                    utility for the purposes of interconnecting the energy
                    property owned by such taxpayer to the transmission or
                    distribution system of such utility.
                        ``(D) Utility.--The term `utility' means the owner
                    or operator of an electrical transmission or
                    distribution system which is subject to the regulatory
                    authority of a State or political subdivision thereof,
                    any agency or instrumentality of the United States, a
                    public service or public utility commission or other
                    similar body of any State or political subdivision
                    thereof, or the governing or ratemaking body of an
                    electric cooperative.
                        ``(E) Special rule for interconnection property.--
                    In the case of expenses paid or incurred for
                    interconnection property, amounts otherwise chargeable
                    to capital account with respect to such expenses shall
                    be reduced under rules similar to the rules of section
                    50(c).''.
        (k) Wage and Apprenticeship Requirements.--Section 48(a) is amended
    by adding at the end the following new paragraphs:
                ``(9) Increased credit amount for energy projects.--
                        ``(A) In general.--
                                ``(i) Rule.--In the case of any energy
                            project which satisfies the requirements of
                            subparagraph (B), the amount of the credit
                            determined under this subsection (determined
                            after the application of paragraphs (1) through
                            (8) shall be equal to such amount multiplied by
                            5 (determined without regard to this sentence).
                                ``(ii) Energy project defined.--For
                            purposes of this subsection the term `energy
                            project' means a project consisting of one or
                            more energy properties that are part of a
                            single project. The requirements of this
                            paragraph shall be applied to such project.
                        ``(B) Project requirements.--A project meets the
                    requirements of this subparagraph if it is one of the
                    following:
                                ``(i) A project with a maximum net output
                            of less than 1 megawatt of electrical or
                            thermal energy.
                                ``(ii) A project the construction of which
                            begins before the date that is 60 days after
                            the Secretary publishes guidance with respect
                            to the requirements of paragraphs (10) and
                            (11).
                                ``(iii) A project which satisfies the
                            requirements of paragraphs (10) and (11).
                ``(10) Prevailing wage requirements.--
                        ``(A) In general.--The requirements described in
                    this subparagraph with respect to any energy project
                    are that the taxpayer shall ensure that any laborers
                    and mechanics employed by contractors and
                    subcontractors in--
                                ``(i) the construction of such energy
                            project, and
                                ``(ii) for the five-year period beginning
                            on the date such project is originally placed
                            in service, the alteration or repair of such
                            project,
                    shall be paid wages at rates not less than the
                    prevailing rates for construction, alteration, or
                    repair of a similar character in the locality as most
                    recently determined by the Secretary of Labor, in
                    accordance with subchapter IV of chapter 31 of title
                    40, United States Code.
                        ``(B) Correction and penalty related to failure to
                    satisfy wage requirements.--Rules similar to the rules
                    of clauses (i) through (iv) of section 45(b)(7)(B)
                    shall apply.
                        ``(C) Recapture.--The Secretary shall, by
                    regulations or other guidance, provide for recapturing
                    the benefit of any increase in the credit allowed under
                    this subsection by reason of this paragraph with
                    respect to any project which does not satisfy the
                    requirements under subparagraph (A) (after application
                    of subparagraph (B)) for the period described in clause
                    (ii) of subparagraph (A) (but which does not cease to
                    be investment credit property within the meaning of
                    section 50(a)). The period and percentage of such
                    recapture shall be determined under rules similar to
                    the rules of section 50(a).
                ``(11) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.
                ``(12) Domestic content bonus credit amount.--
                        ``(A) In general.--In the case of any energy
                    project which satisfies the requirement under
                    subparagraph (B), for purposes of applying paragraph
                    (2) with respect to such property, the energy
                    percentage shall be increased by the applicable credit
                    rate increase.
                        ``(B) Requirement.--Rules similar to the rules of
                    section 45(b)(9)(B) shall apply.
                        ``(C) Applicable credit rate increase.--For
                    purposes of subparagraph (A), the applicable credit
                    rate increase shall be--
                                ``(i) in the case of an energy project that
                            does not satisfy the requirements of paragraph
                            (9)(B), 2 percentage points, and
                                ``(ii) in the case of an energy project
                            that satisfies the requirements of paragraph
                            (9)(B), 10 percentage points.
                ``(13) Phaseout for elective payment.--Rules similar to the
            rules of section 45(b)(10) shall apply.
                ``(14) Regulations and guidance.--The Secretary shall issue
            such regulations or other guidance as the Secretary determines
            necessary or appropriate to carry out the purposes of this
            subsection, including regulations or other guidance which
            provides for requirements for recordkeeping or information
            reporting for purposes of establishing the requirements of this
            subsection.''.
        (l) Special Rule for Property Financed by Tax-exempt Bonds.--
    Section 48(a)(4) is amended to read as follows:
                ``(4) Special rule for property financed by tax-exempt
            bonds.--Rules similar to the rule under section 45(b)(3) shall
            apply for purposes of this section.''.
        (m) Treatment of Certain Contracts Involving Energy Storage.--
    Section 7701(e) is amended--
                (1) in paragraph (3)--
                        (A) in subparagraph (A)(i), by striking ``or'' at
                    the end of subclause (II), by striking ``and'' at the
                    end of subclause (III) and inserting ``or'', and by
                    adding at the end the following new subclause:
                                        ``(IV) the operation of a storage
                                    facility, and'', and
                        (B) by adding at the end the following new
                    subparagraph:
                        ``(F) Storage facility.--For purposes of
                    subparagraph (A), the term `storage facility' means a
                    facility which uses energy storage technology within
                    the meaning of section 48(c)(6).'', and
                (2) in paragraph (4), by striking ``or water treatment
            works facility'' and inserting ``water treatment facility, or
            storage facility''.
        (n) Increase in Credit Rate for Energy Communities.--Section 48(a)
    is amended by adding at the end the following new paragraph:
                ``(15) Increase in credit rate for energy communities.--
                        ``(A) In general.--In the case of any energy
                    project that is placed in service within an energy
                    community (as defined in section 45(b)(11)(B)), for
                    purposes of applying paragraph (2) with respect to such
                    property, the energy percentage shall be increased by
                    the applicable credit rate increase.
                        ``(B) Applicable credit rate increase.--For
                    purposes of subparagraph (A), the applicable credit
                    rate increase shall be equal to--
                                ``(i) in the case of any energy project
                            that does not satisfy the requirements of
                            paragraph (9)(B), 2 percentage points, and
                                ``(ii) in the case of any energy project
                            that satisfies the requirements of paragraph
                            (9)(B), 10 percentage points.''.
        (o) Effective Dates.--
                (1) The amendments made by subsections (a), (b), (c), (d),
            (h), (i), (j), (l), (m), and (n) of this section shall apply to
            property placed in service after December 31, 2021.
                (2) The amendments made by subsections (e), (f), and (g)
            shall apply to property placed in service after December 31,
            2021, and, for any property the construction of which begins
            prior to January 1, 2022, only to the extent of the basis
            thereof attributable to the construction, reconstruction, or
            erection after December 31, 2021.
                (3) The amendments made by subsection (k) shall apply to
            property the construction of which begins after December 31,
            2021.

    SEC. 136103. INCREASE IN ENERGY CREDIT FOR SOLAR FACILITIES PLACED IN
                  SERVICE IN CONNECTION WITH LOW-INCOME COMMUNITIES.

        (a) In General.--Section 48 is amended by adding at the end the
    following new subsection:
        ``(e) Special Rules for Certain Solar and Wind Facilities Placed in
    Service in Connection With Low-income Communities.--
                ``(1) In general.--In the case of any qualified solar and
            wind facility with respect to which the Secretary makes an
            allocation of environmental justice solar and wind capacity
            limitation under paragraph (4)--
                        ``(A) the energy percentage otherwise determined
                    under subsection (a)(2) with respect to any eligible
                    property which is part of such facility shall be
                    increased by--
                                ``(i) in the case of a facility described
                            in subclause (I) of paragraph (2)(A)(iii) and
                            not described in subclause (II) of such
                            paragraph, 10 percentage points, and
                                ``(ii) in the case of a facility described
                            in subclause (II) of paragraph (2)(A)(iii), 20
                            percentage points, and
                        ``(B) the increase in the credit determined under
                    subsection (a) by reason of this subsection for any
                    taxable year with respect to all property which is part
                    of such facility shall not exceed the amount which
                    bears the same ratio to the amount of such increase
                    (determined without regard to this subparagraph) as--
                                ``(i) the environmental justice solar and
                            wind capacity limitation allocated to such
                            facility, bears to
                                ``(ii) the total megawatt nameplate
                            capacity of such facility, as measured in
                            direct current.
                ``(2) Qualified solar and wind facility.--For purposes of
            this subsection--
                        ``(A) In general.--The term `qualified solar and
                    wind facility' means any facility--
                                ``(i) which generates electricity solely
                            from property described in section 45(d)(1) or
                            in clause (i) or (vi) of subsection (a)(3)(A),
                                ``(ii) which has a maximum net output of
                            less than 5 megawatts, and
                                ``(iii) which--
                                        ``(I) is located in a low-income
                                    community (as defined in section
                                    45D(e)) or on Indian land (as defined
                                    in section 2601(2) of the Energy Policy
                                    Act of 1992 (25 U.S.C. 3501(2))), or
                                        ``(II) is part of a qualified low-
                                    income residential building project or
                                    a qualified low-income economic benefit
                                    project.
                        ``(B) Qualified low-income residential building
                    project.--A facility shall be treated as part of a
                    qualified low-income residential building project if--
                                ``(i) such facility is installed on a
                            residential rental building which participates
                            in a covered housing program (as defined in
                            section 41411(a) of the Violence Against Women
                            Act of 1994 (34 U.S.C. 12491(a)(3)), a Housing
                            Development Fund Corporation cooperative under
                            Article XI of the New York State Private
                            Housing Finance Law, a housing assistance
                            program administered by the Department of
                            Agriculture under title V of the Housing Act of
                            1949, a housing program administered by a
                            tribally designated housing entity (as defined
                            in section 4(22) of the Native American Housing
                            Assistance and Self-Determination Act of 1996
                            (25 U.S.C. 4103(22))) or such other affordable
                            housing programs as the Secretary may provide,
                            and
                                ``(ii) the financial benefits of the
                            electricity produced by such facility are
                            allocated equitably among the occupants of the
                            dwelling units of such building.
                        ``(C) Qualified low-income economic benefit
                    project.--A facility shall be treated as part of a
                    qualified low-income economic benefit project if at
                    least 50 percent of the financial benefits of the
                    electricity produced by such facility are provided to
                    households with income of--
                                ``(i) less than 200 percent of the poverty
                            line applicable to a family of the size
                            involved, or
                                ``(ii) less than 80 percent of area median
                            gross income (as determined under section
                            142(d)(2)(B)).
                        ``(D) Financial benefit.--For purposes of
                    subparagraphs (B) and (C), electricity acquired at a
                    below-market rate shall not fail to be taken into
                    account as a financial benefit.
                ``(3) Eligible property.--For purposes of this section, the
            term `eligible property' means energy property which is part of
            a facility described in section 45(d)(1) or in clause (i) or
            (vi) of subsection (a)(3)(A), including energy storage property
            (described in subsection (a)(3)(A)(viii)) installed in
            connection with such energy property.
                ``(4) Allocations.--
                        ``(A) In general.--Not later than 270 days after
                    the date of enactment of this subsection, the Secretary
                    shall establish a program to allocate amounts of
                    environmental justice solar and wind capacity
                    limitation to qualified solar and wind facilities.
                        ``(B) Limitation.--The amount of environmental
                    justice solar and wind capacity limitation allocated by
                    the Secretary under subparagraph (A) during any
                    calendar year shall not exceed the annual capacity
                    limitation with respect to such year.
                        ``(C) Annual capacity limitation.--For purposes of
                    this paragraph, the term `annual capacity limitation'
                    means 1.8 gigawatts of direct current capacity for each
                    of calendar years 2022 through 2026, and zero
                    thereafter.
                        ``(D) Carryover of unused limitation.--If the
                    annual capacity limitation for any calendar year
                    exceeds the aggregate amount allocated for such year
                    under this paragraph, such limitation for the
                    succeeding calendar year shall be increased by the
                    amount of such excess. No amount may be carried under
                    the preceding sentence to any calendar year after 2026
                    except as provided in section 48F(i)(4)(D)(ii).
                        ``(E) Placed in service deadline.--
                                ``(i) In general.--Paragraph (1) shall not
                            apply with respect to any property which is
                            placed in service after the date that is 4
                            years after the date of the allocation with
                            respect to the facility of which such property
                            is a part.
                                ``(ii) Application of carryover.--Any
                            amount of environmental justice solar and wind
                            capacity limitation which expires under clause
                            (i) during any calendar year shall be taken
                            into account as an excess described in
                            subparagraph (D) (or as an increase in such
                            excess) for such calendar year, subject to the
                            limitation imposed by the last sentence of such
                            subparagraph.
                        ``(F) Selection criteria.--
                                ``(i) In general.--In determining to which
                            qualified solar and wind facilities to allocate
                            environmental justice solar and wind capacity
                            limitation under this paragraph, the Secretary
                            shall take into consideration which facilities
                            will result in--
                                        ``(I) the greatest health and
                                    economic benefits, including the
                                    ability to withstand extreme weather
                                    events, for individuals described in
                                    section 45D(e)(2),
                                        ``(II) the greatest employment and
                                    wages for such individuals, and
                                        ``(III) the greatest engagement
                                    with, outreach to, or ownership by,
                                    such individuals, including through
                                    partnerships with local governments,
                                    community-based organizations, an
                                    Indian tribal government (as defined in
                                    clause (ii)), or any Alaska Native
                                    Corporation (as defined in section 3 of
                                    the Alaska Native Claims Settlement Act
                                    (43 U.S.C. 1602(m)).
                                ``(ii) Indian tribal government.--For
                            purposes of this subparagraph, the term `Indian
                            tribal government' means the recognized
                            governing body of any Indian or Alaska Native
                            tribe, band, nation, pueblo, village,
                            community, component band, or component
                            reservation, individually identified (including
                            parenthetically) in the list published most
                            recently as of the date of enactment of this
                            subsection pursuant to section 104 of the
                            Federally Recognized Indian Tribe List Act of
                            1994 (25 U.S.C. 5131).
                        ``(G) Disclosure of allocations.--The Secretary
                    shall, upon making an allocation of environmental
                    justice solar and wind capacity limitation under this
                    paragraph, publicly disclose the identity of the
                    applicant, the amount of the environmental justice
                    solar and wind capacity limitation allocated to such
                    applicant, and the location of the facility for which
                    such allocation is made.
                ``(5) Recapture.--The Secretary shall, by regulations or
            other guidance, provide for recapturing the benefit of any
            increase in the credit allowed under subsection (a) by reason
            of this subsection with respect to any property which ceases to
            be property eligible for such increase (but which does not
            cease to be investment credit property within the meaning of
            section 50(a)). The period and percentage of such recapture
            shall be determined under rules similar to the rules of section
            50(a). To the extent provided by the Secretary, such recapture
            may not apply with respect to any property if, within 12 months
            after the date the taxpayer becomes aware (or reasonably should
            have become aware) of such property ceasing to be property
            eligible for such increase, the eligibility of such property
            for such increase is restored. The preceding sentence shall not
            apply more than once with respect to any facility.''.
        (b) Effective Date.--The amendments made by this section shall take
    effect on January 1, 2022.

    SEC. 136104. ELECTIVE PAYMENT FOR ENERGY PROPERTY AND ELECTRICITY
                  PRODUCED FROM CERTAIN RENEWABLE RESOURCES, ETC.

        (a) In General.--Subchapter B of chapter 65 is amended by inserting
    after section 6416 the following new section:

    ``SEC. 6417. ELECTIVE PAYMENT OF APPLICABLE CREDITS.

        ``(a) In General.--In the case of a taxpayer making an election (at
    such time and in such manner as the Secretary may provide) under this
    section with respect to any applicable credit determined with respect
    to such taxpayer, such taxpayer shall be treated as making a payment
    against the tax imposed by subtitle A (for the taxable year with
    respect to which such credit was determined) equal to the amount of
    such credit.
        ``(b) Applicable Credit.--The term `applicable credit' means each
    of the following:
                ``(1) So much of the renewable electricity production
            credit determined under section 45 as is attributable to
            qualified facilities which are originally placed in service
            after December 31, 2021, and with respect to which an election
            is made under subsection (c)(3).
                ``(2) The energy credit determined under section 48.
                ``(3) So much of the credit for carbon oxide sequestration
            determined under section 45Q as is attributable to carbon
            capture equipment which is originally placed in service after
            December 31, 2021, and with respect to which an election is
            made under subsection (c)(3).
                ``(4) The credit for alternative fuel vehicle refueling
            property allowed under section 30C.
                ``(5) The qualifying advanced energy project credit
            determined under section 48C.
        ``(c) Special Rules.--For purposes of this section--
                ``(1) Application to tax-exempt and governmental
            entities.--In the case of any organization exempt from the tax
            imposed by subtitle A, any State or local government (or
            political subdivision thereof), the Tennessee Valley Authority,
            an Indian tribal government (as defined in section
            48(e)(4)(F)(ii)), or any Alaska Native Corporation (as defined
            in section 3 of the Alaska Native Claims Settlement Act (43
            U.S.C. 1602(m)) which makes the election described in
            subsection (a), any applicable credit shall be determined--
                        ``(A) without regard to paragraphs (3) and
                    (4)(A)(i) of section 50(b), and
                        ``(B) by treating any property with respect to
                    which such credit is determined as used in a trade or
                    business of the taxpayer.
                ``(2) Application to partnerships and s corporations.--
                        ``(A) In general.--In the case of any applicable
                    credit determined with respect to any facility or
                    property held directly by a partnership or S
                    corporation, if such partnership or S corporation makes
                    an election under this subsection (in such manner as
                    the Secretary may provide) with respect to such
                    credit--
                                ``(i) the Secretary shall make a payment to
                            such partnership or S corporation equal to the
                            amount of such credit,
                                ``(ii) subsection (d) shall be applied with
                            respect to such credit before determining any
                            partner's distributive share, or shareholder's
                            pro rata share, of such credit,
                                ``(iii) any amount with respect to which
                            the election in subsection (a) is made shall be
                            treated as tax exempt income for purposes of
                            sections 705 and 1366, and
                                ``(iv) a partner's distributive share of
                            such tax exempt income shall be based on such
                            partner's distributive share of the otherwise
                            applicable credit for each taxable year.
                        ``(B) Coordination with application at partner or
                    shareholder level.--In the case of any partnership or S
                    corporation, subsection (a) shall be applied at the
                    partner or shareholder level after application of
                    subparagraph (A)(ii).
                ``(3) Elections.--
                        ``(A) In general.--Any election under this
                    subsection shall be made not later than the due date
                    (including extensions of time) for the return of tax
                    for the taxable year for which the election is made,
                    but in no event earlier than 270 days after the date of
                    the enactment of this section. Any such election, once
                    made, shall be irrevocable. Except as otherwise
                    provided in this paragraph, any election under this
                    subsection shall apply with respect to any credit for
                    the taxable year for which the election is made.
                        ``(B) Renewable electricity production credit.--In
                    the case of the credit described in subsection (b)(1),
                    any election under this subsection shall--
                                ``(i) apply separately with respect to each
                            qualified facility,
                                ``(ii) be made for the taxable year in
                            which such qualified facility is originally
                            placed in service, and
                                ``(iii) shall apply to such taxable year
                            and all subsequent taxable years with respect
                            to such qualified facility.
                        ``(C) Credit for carbon oxide sequestration.--In
                    the case of the credit described in subsection (b)(3),
                    any election under this subsection shall--
                                ``(i) apply separately with respect to the
                            carbon capture equipment originally placed in
                            service by the taxpayer during a taxable year,
                            and
                                ``(ii) shall apply to such taxable year and
                            all subsequent taxable years with respect to
                            such equipment.
                ``(4) Timing.--The payment described in subsection (a)
            shall be treated as made on--
                        ``(A) in the case of any government, or political
                    subdivision, described in paragraph (1) and for which
                    no return is required under section 6011 or 6033(a),
                    the later of the date that a return would be due under
                    section 6033(a) if such government or subdivision were
                    described in that section or the date on which such
                    government or subdivision submits a claim for credit or
                    refund (at such time and in such manner as the
                    Secretary shall provide), and
                        ``(B) in any other case, the later of the due date
                    (determined without regard to extensions) of the return
                    of tax for the taxable year or the date on which such
                    return is filed.
                ``(5) Treatment of payments to partnerships and s
            corporations.--For purposes of section 1324 of title 31, United
            States Code, the payments under paragraph (2)(A)(ii) shall be
            treated in the same manner as a refund due from a credit
            provision referred to in subsection (b)(2) of such section.
                ``(6) Additional information.--As a condition of, and prior
            to, a payment under this section, the Secretary may require
            such information or registration as the Secretary deems
            necessary or appropriate for purposes of preventing
            duplication, fraud, improper payments, or excessive payments
            under this section.
                ``(7) Excessive payment.--
                        ``(A) In general.--In the case of a payment made to
                    a taxpayer under this subsection or any amount treated
                    as a payment which is made by the taxpayer under
                    subsection (a) which the Secretary determines
                    constitutes an excessive payment, the tax imposed on
                    such taxpayer by chapter 1 for the taxable year in
                    which such determination is made shall be increased by
                    an amount equal to the sum of--
                                ``(i) the amount of such excessive payment,
                            plus
                                ``(ii) an amount equal to 20 percent of
                            such excessive payment.
                        ``(B) Reasonable cause.--Subparagraph (A)(ii) shall
                    not apply if the taxpayer demonstrates to the
                    satisfaction of the Secretary that the excessive
                    payment resulted from reasonable cause.
                        ``(C) Excessive payment defined.--For purposes of
                    this paragraph, the term `excessive payment' means,
                    with respect to a facility for which an election is
                    made under this section for any taxable year, an amount
                    equal to the excess of--
                                ``(i) the amount of the payment made to the
                            taxpayer under this subsection or any amount
                            treated as a payment which is made by the
                            taxpayer under subsection (a) with respect to
                            such facility for such taxable year, over
                                ``(ii) the amount of the credit which,
                            without application of this subsection, would
                            be otherwise allowable (determined without
                            regard to section 38(c)) under this section
                            with respect to such facility for such taxable
                            year.
        ``(d) Denial of Double Benefit.--In the case of a taxpayer making
    an election under this section with respect to an applicable credit,
    such credit shall be reduced to zero and shall, for any other purposes
    under this title, be deemed to have been allowed to the taxpayer for
    such taxable year.
        ``(e) Mirror Code Possessions.--In the case of any possession of
    the United States with a mirror code tax system (as defined in section
    24(k)), this section shall not be treated as part of the income tax
    laws of the United States for purposes of determining the income tax
    law of such possession unless such possession elects to have this
    section be so treated.
        ``(f) Basis Reduction and Recapture.--Except as otherwise provided
    in subsection (c)(1)(A), rules similar to the rules of section 50 shall
    apply for purposes of this section.
        ``(g) Regulations.--The Secretary shall issue such regulations or
    other guidance as may be necessary or appropriate to carry out the
    purposes of this section, including--
                ``(1) regulations or other guidance providing rules for
            determining a partner's distributive share of the tax exempt
            income described in subsection (c)(2)(A)(iii), and
                ``(2) guidance to ensure that the amount of the payment or
            deemed payment made under this section is commensurate with the
            amount of the credit that would be otherwise allowable
            (determined without regard to section 38(c)).''.
        (b) Application With Respect to Real Estate Investment Trusts.--
    Section 50(d) is amended by adding at the end the following: ``In the
    case of a real estate investment trust making an election under section
    6417, paragraphs (1)(B) and (2)(B) of the section 46(e) referred to in
    paragraph (1) of this subsection shall not apply to any qualified
    investment credit property of a real estate investment trust.''.
        (d) Clerical Amendment.--The table of sections for subchapter B of
    chapter 65 is amended by inserting after the item relating to section
    6416 the following new item:

    ``Sec. 6417. Elective payment of applicable credits.''.
        (e) In General.--The amendments made by this section shall apply to
    taxable years beginning after December 31, 2021.

    SEC. 136105. INVESTMENT CREDIT FOR ELECTRIC TRANSMISSION PROPERTY.

        (a) In General.--Subpart E of part IV of subchapter A of chapter 1
    is amended by inserting after section 48C the following new section:

    ``SEC. 48D. QUALIFYING ELECTRIC TRANSMISSION PROPERTY.

        ``(a) Allowance of Credit.--For purposes of section 46, the
    qualifying electric transmission property credit for any taxable year
    is an amount equal to 6 percent of the basis of qualifying electric
    transmission property placed in service by the taxpayer during such
    taxable year.
        ``(b) Qualifying Electric Transmission Property.--For purposes of
    this section--
                ``(1) In general.--The term `qualifying electric
            transmission property' means tangible property--
                        ``(A) which is a qualifying electric transmission
                    line or related transmission property,
                        ``(B)(i) the construction, reconstruction, or
                    erection of which is completed by the taxpayer, or
                        ``(ii) which is acquired by the taxpayer if the
                    original use of such property commences with the
                    taxpayer, and
                        ``(C) with respect to which depreciation (or
                    amortization in lieu of depreciation) is allowable.
                ``(2) Qualifying electric transmission line.--
                        ``(A) In general.--The term `qualifying electric
                    transmission line' means an electric transmission line
                    which--
                                ``(i) is capable of transmitting
                            electricity at a voltage of not less than 275
                            kilovolts or is a superconducting line, and
                                ``(ii) has a transmission capacity of not
                            less than 500 megawatts.
                        ``(B) Superconducting line.--For purposes of
                    subparagraph (A), the term `superconducting line' means
                    a transmission line that conducts all of its current
                    over a superconducting material.
                ``(3) Related transmission property.--
                        ``(A) In general.--The term `related transmission
                    property' means, with respect to any electric
                    transmission line, any property which--
                                ``(i) is listed as a `transmission plant'
                            in the Uniform System of Accounts for the
                            Federal Energy Regulatory Commission under part
                            101 of subchapter C of chapter I of title 18,
                            Code of Federal Regulations, and
                                ``(ii) is--
                                        ``(I) necessary for the operation
                                    of such electric transmission line, or
                                        ``(II) conversion equipment along
                                    such electric transmission line.
                        ``(B) Credit not allowed separately with respect to
                    related property.--No credit shall be allowed to any
                    taxpayer under this section with respect to any related
                    transmission property unless such taxpayer is allowed a
                    credit under this section with respect to the
                    qualifying electric transmission line to which such
                    related transmission property relates.
        ``(c) Application to Replacement and Upgraded Systems.--
                ``(1) In general.--In the case of any qualifying electric
            transmission line (determined without regard to this
            subsection) which replaces any existing electric transmission
            line--
                        ``(A) the 500 megawatts referred to in subsection
                    (b)(2)(A)(ii) shall be increased by the transmission
                    capacity of such existing electric transmission line,
                    and
                        ``(B) in no event shall the basis of such existing
                    electric transmission line (or related transmission
                    property with respect to such existing electric
                    transmission line) be taken into account in determining
                    the credit allowed under this section.
                ``(2) Upgrades treated as replacements.--For purposes of
            this subsection, any upgrade of an existing electric
            transmission line shall be treated as a replacement of such
            line.
        ``(d) Exception for Certain Property and Projects Already in
    Process.--
                ``(1) In general.--No credit shall be allowed under this
            section with respect to--
                        ``(A) any property that is selected for cost
                    allocation in a regional transmission plan approved by
                    a transmission planning region that was approved by the
                    Federal Energy Regulatory Commission prior to January
                    1, 2022, or
                        ``(B) any property if--
                                ``(i) construction of such property begins
                            before January 1, 2022, or
                                ``(ii) construction of any portion of the
                            qualifying electric transmission line to which
                            such property relates begins before such date.
                ``(2) When construction begins.--For purposes of
            subparagraph (B) of paragraph (1), construction of property
            begins when the taxpayer has begun on-site physical work of a
            significant nature with respect to such property.
        ``(e) Certain Qualified Progress Expenditures Rules Made
    Applicable.--Rules similar to the rules of subsections (c)(4) and (d)
    of section 46 (as in effect on the day before the enactment of the
    Revenue Reconciliation Act of 1990) shall apply for purposes of this
    section.
        ``(f) Credit Adjustments; Wage and Apprenticeship Requirements.--
                ``(1) Increased credit amount for applicable facilities.--
                        ``(A) In general.--
                                ``(i) Rule.--In the case of any applicable
                            facility which satisfies the requirements of
                            subparagraph (B), the amount of the credit
                            determined under subsection (a) shall be such
                            amount multiplied by 5 (determined without
                            regard to this sentence).
                                ``(ii) Applicable facility defined.--For
                            purposes of this subsection, the term
                            `applicable facility' means a qualifying
                            electric transmission line and related
                            transmission property to which such qualifying
                            electric transmission line relates.
                        ``(B) Applicable facility requirements.--An
                    applicable facility meets the requirements of this
                    subparagraph if it is one of the following:
                                ``(i) An applicable facility the
                            construction of which begins prior to the date
                            that is 60 days after the Secretary publishes
                            guidance with respect to the requirements of
                            paragraphs (2) and (3).
                                ``(ii) An applicable facility which
                            satisfies the requirements of paragraphs (2)
                            and (3).
                ``(2) Prevailing wage requirements.--Rules similar to the
            rules of section 48(a)(10) shall apply.
                ``(3) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.
                ``(4) Domestic content bonus credit amount.--Rules similar
            to the rules of section 48(a)(12) shall apply.
                ``(5) Phaseout for elective payment.--Rules similar to the
            rules of section 48(a)(13) shall apply.
        ``(g) Termination.--This section shall not apply to any qualifying
    electric transmission property unless such property is placed in
    service before January 1, 2032.
        ``(h) Regulations and Guidance.--The Secretary shall issue such
    regulations or other guidance as the Secretary determines necessary or
    appropriate to carry out the purposes of this subsection, including
    regulations or other guidance which provides for requirements for
    recordkeeping or information reporting for purposes of establishing the
    requirements of this subsection.''.
        (b) Elective Payment of Credit.--Section 6417(b), as amended by the
    preceding provisions of this Act, is amended by adding at the end the
    following new paragraph:
                ``(6) The qualifying electric transmission property credit
            determined under section 48D.''.
        (c) Special Rule for Property Financed by Tax-exempt Bonds.--
    Section 48D, as added by subsection (a), is amended by redesignating
    subsection (h) as subsection (i) and by inserting after subsection (g)
    the following new subsection:
        ``(h) Special Rule for Property Financed by Tax-exempt Bonds.--
    Rules similar to the rules of section 45(b)(3) shall apply.''.
        (d) Conforming Amendments.--
                (1) Section 46 is amended--
                        (A) by striking ``and'' at the end of paragraph
                    (5),
                        (B) by striking the period at the end of paragraph
                    (6) and inserting ``, and'', and
                        (C) by adding at the end the following new
                    paragraph:
                ``(7) the qualifying electric transmission property
            credit.''.
                (2) Section 49(a)(1)(C) is amended--
                        (A) by striking ``and'' at the end of clause (vii),
                        (B) by striking the period at the end of clause
                    (viii) and inserting ``, and'', and
                        (C) by adding at the end the following new clause:
                                ``(ix) the basis of any qualifying electric
                            transmission property under section 48D.''.
                (3) Section 50(a)(2)(E) is amended by striking ``or
            48C(b)(2)'' and inserting ``48C(b)(2), or 48D(e)''.
                (4) The table of sections for subpart E of part IV of
            subchapter A of chapter 1 of such Code is amended by inserting
            after the item relating to section 48C the following new item:

    ``Sec. 48D. Qualifying electric transmission property.''.
        (e) Effective Date.--
                (1) In general.--The amendments made by subsections (a),
            (b), and (d) of this section shall apply to property placed in
            service after December 31, 2021.
                (2) Tax-exempt bonds.--The amendment made by subsection (c)
            shall apply to property the construction of which begins after
            December 31, 2021.
                (3) Exception for certain property and projects already in
            process.--For exclusion of certain property and projects
            already in process, see section 48D(d) of the Internal Revenue
            Code of 1986 (as added by this section).

    SEC. 136106. EXTENSION AND MODIFICATION OF CREDIT FOR CARBON OXIDE
                  SEQUESTRATION.

        (a) Modification of Carbon Oxide Capture Requirements.--Section
    45Q(d) is amended to read as follows:
        ``(d) Qualified Facility.--
                ``(1) In general.--For purposes of this section, the term
            `qualified facility' means a facility which captures--
                        ``(A) in the case of a direct air capture facility,
                    not less than 1,000 metric tons of qualified carbon
                    oxide during the taxable year,
                        ``(B) in the case of an electricity generating
                    facility, not less than 18,750 metric tons of qualified
                    carbon oxide during the taxable year and not less than
                    75 percent by mass of the carbon oxide that would
                    otherwise be released into the atmosphere by such
                    facility during such taxable year, and
                        ``(C) in the case of any other facility, not less
                    than 12,500 metric tons of qualified carbon oxide
                    during the taxable year.
                ``(2) Termination rule.--The term `qualified facility'
            means any industrial facility or direct air capture facility--
                        ``(A) the construction of which begins before
                    January 1, 2032, and
                        ``(B) either--
                                ``(i) the construction of carbon capture
                            equipment of which begins before such date, or
                                ``(ii) the original planning and design of
                            which includes installation of carbon capture
                            equipment.''.
        (b) Determination of Applicable Dollar Amount.--
                (1) In general.--Section 45Q(b)(1) is amended by striking
            subparagraph (B) and by inserting after subparagraph (A) the
            following new subparagraphs:
                        ``(B) Special rule for direct air capture
                    facilities.--For any qualified facility described in
                    subsection (d)(1)(A), the construction of which begins
                    after December 31, 2021, the applicable dollar amount
                    shall be an amount equal to the applicable dollar
                    amount otherwise determined with respect to such
                    facility under subparagraph (A), except that such
                    subparagraph shall be applied--
                                ``(i) in clause (i)(I) of such
                            subparagraph, by substituting `$36' for `$17',
                            and
                                ``(ii) in clause (i)(II) of such
                            subparagraph, by substituting `$26' for `$12'.
                        ``(C) Applicable dollar amount for additional
                    carbon capture equipment.--In the case of any qualified
                    facility the construction of which begins before
                    January 1, 2022, if any additional carbon capture
                    equipment is installed at such facility and
                    construction of such equipment began after December 31,
                    2021, the applicable dollar amount shall be an amount
                    equal to the applicable dollar amount otherwise
                    determined under subparagraph (A), except that such
                    subparagraph shall be applied by substituting `carbon
                    capture equipment' for `qualified facility' each place
                    it appears.''.
                (2) Conforming amendments.--
                        (A) Section 45Q(b)(1)(A) is amended by striking
                    ``The applicable dollar amount'' and inserting ``Except
                    as provided in subparagraph (B), the applicable dollar
                    amount''.
                        (B) Section 45Q(b)(1)(D), as redesignated by
                    subparagraph (A), is amended by striking ``subparagraph
                    (A)'' and inserting ``subparagraph (A), (B), or (C)''.
                        (C) Section 45Q(b)(2) is amended by inserting
                    ``Subject to paragraph (3)'' before ``in the case''.
        (c) Wage and Apprenticeship Requirements.--Section 45Q is amended
    by redesignating subsection (h) as subsection (i) and inserting after
    subsection (g) following new subsection:
        ``(h) Increased Credit Amount for Qualified Facilities and Carbon
    Capture Equipment.--
                ``(1) In general.--In the case of any qualified facility
            and any carbon capture equipment which satisfy the requirements
            of paragraph (2), the amount of the credit determined under
            subsection (a) shall be equal to such amount multiplied by 5
            (determined without regard to this sentence).
                ``(2) Requirements.--The requirements described in this
            subparagraph are that--
                        ``(A) with respect to any qualified facility the
                    construction of which begins on or after the date that
                    is 60 days after the Secretary publishes guidance with
                    respect to the requirements of paragraphs (3) and (4),
                    as well as any carbon capture equipment placed in
                    service at such facility--
                                ``(i) subject to subparagraph (B) of
                            paragraph (3), such facility and equipment
                            satisfy the requirements under subparagraph (A)
                            of such paragraph, and
                                ``(ii) the construction of such facility
                            and equipment satisfy the requirements under
                            paragraph (4),
                        ``(B) with respect to any carbon capture equipment
                    the construction of which begins after the date that is
                    60 days after the Secretary publishes guidance with
                    respect to the requirements of paragraphs (3) and (4),
                    and which is installed at a qualified facility the
                    construction of which began prior to such date--
                                ``(i) subject to subparagraph (B) of
                            paragraph (3), such equipment satisfies the
                            requirements of subparagraphs (A) of such
                            paragraph, and
                                ``(ii) the construction of such facility
                            and equipment satisfy the requirements under
                            paragraph (4), and
                        ``(C) the construction of carbon capture equipment
                    begins prior to the date that is 60 days after the
                    Secretary publishes guidance with respect to the
                    requirements of paragraphs (3) and (4), and such
                    equipment is installed at a qualified facility the
                    construction of which begins prior to such date.
                ``(3) Prevailing wage requirements.--
                        ``(A) In general.--The requirements described in
                    this subparagraph with respect to any qualified
                    facility and any carbon capture equipment placed in
                    service at such facility are that the taxpayer shall
                    ensure that any laborers and mechanics employed by
                    contractors and subcontractors in--
                                ``(i) in the case of--
                                        ``(I) any qualified facility
                                    described in subparagraph (A)(i) of
                                    paragraph (2), the construction of such
                                    facility and carbon capture equipment
                                    placed in service at such facility, or
                                        ``(II) any carbon capture equipment
                                    described in subparagraph (A)(ii) of
                                    paragraph (2), the construction of such
                                    equipment, and
                                ``(ii) for the period of the taxable year
                            which is within the 12-year period beginning on
                            the date on which any carbon capture equipment
                            is originally placed in service at any
                            qualified facility (as described in paragraphs
                            (3)(A) and (4)(A) of subsection (a)), the
                            alteration or repair of such facility or such
                            equipment,
                    shall be paid wages at rates not less than the
                    prevailing rates for construction, alteration, or
                    repair of a similar character in the locality as most
                    recently determined by the Secretary of Labor, in
                    accordance with subchapter IV of chapter 31 of title
                    40, United States Code. For purposes of determining an
                    increased credit amount under paragraph (1) for a
                    taxable year, the requirement under clause (ii) of this
                    paragraph is applied to such taxable year in which the
                    alteration or repair of qualified facility occurs.
                        ``(B) Correction and penalty related to failure to
                    satisfy wage requirements.--Rules similar to the rules
                    of clauses (i) through (iv) of section 45(b)(7)(B)
                    shall apply.
                ``(4) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.
                ``(5) Regulations and guidance.--The Secretary shall issue
            such regulations or other guidance as the Secretary determines
            necessary or appropriate to carry out the purposes of this
            subsection, including regulations or other guidance which
            provides for requirements for recordkeeping or information
            reporting for purposes of establishing the requirements of this
            subsection.''.
        (d) Increased Applicable Dollar Amount.--
                (1) In general.--Section 45Q(b)(1) is amended--
                        (A) by amending clause (i) of subparagraph (A) to
                    read as follows:
                                ``(i) for any taxable year beginning in a
                            calendar year after 2016 and before 2027--
                                        ``(I) for purposes of paragraph (3)
                                    of subsection (a), $17 for each
                                    calendar year during such period, and
                                        ``(II) for purposes of paragraph
                                    (4) of such subsection, $12 for each
                                    calendar year during such period,
                                    and'', and
                        (B) in clause (ii)--
                                (i) in subclause (I), by striking ``$50''
                            and inserting ``the amount determined under
                            clause (i)(I) with respect to the qualified
                            facility'', and
                                (ii) in subclause (II), by striking ``$35''
                            and inserting ``the amount determined under
                            clause (i)(II) with respect to the qualified
                            facility''.
        (e) Installation of Additional Carbon Capture Equipment on Certain
    Facilities.--Section 45Q(b) is amended by redesignating paragraph (3)
    as paragraph (4) and by inserting after paragraph (2) the following new
    paragraph:
                ``(3) Installation of additional carbon capture equipment
            on certain facilities.--In the case of a qualified facility
            described in paragraph (1)(C), for purposes of determining the
            amount of qualified carbon oxide which is captured by the
            taxpayer, rules similar to rules of paragraph (2) shall apply
            for purposes of subsection (a).''.
        (f) Credit Reduced for Tax-exempt Bonds.--Section 45Q(f) is amended
    by adding at the end the following new paragraph:
                ``(8) Credit reduced for tax-exempt bonds.--Rules similar
            to the rule under section 45(b)(3) shall apply for purposes of
            this section.''.
        (g) Application of Section for Certain Carbon Capture Equipment.--
    Section 45Q(g) is amended by inserting ``the earlier of January 1, 2023
    and'' before ``the end of the calendar year''.
        (h) Election.--Section 45Q(f) is amended by adding at the end the
    following new paragraph:
                ``(9) Election.--For purposes of paragraphs (3) and (4) of
            subsection (a), a person described in paragraph (3)(A)(ii) may
            elect, at such time and in such manner as the Secretary may
            prescribe, to have the 12-year period begin on the first day of
            the first taxable year in which a credit under this section is
            claimed with respect to carbon capture equipment which is
            originally placed in service at a qualified facility on or
            after the date of the enactment of the Bipartisan Budget Act of
            2018 (after application of subsection (f)(6) where applicable)
            if--
                        ``(A) no taxpayer claimed a credit under this
                    section with respect to such carbon capture equipment
                    for any prior taxable year,
                        ``(B) the qualified facility at which such carbon
                    capture equipment is placed in service is located in an
                    area affected by a federally-declared disaster (as
                    defined by section 165(i) (5)(A)) after the carbon
                    capture equipment is originally placed in service, and
                        ``(C) such federally-declared disaster results in a
                    cessation of the operation of the qualified facility
                    after the carbon capture equipment is originally placed
                    in service.''.
        (i) Effective Dates.--
                (1) The amendments made by subsections (a), (b), (c), (d),
            (e), (f), and (g) shall apply to facilities or equipment the
            construction of which begins after December 31, 2021.
                (2) The amendments made by subsection (h) shall apply to
            carbon oxide captured and disposed of after December 31, 2021.

    SEC. 136107. GREEN ENERGY PUBLICLY TRADED PARTNERSHIPS.

        (a) In General.--Section 7704(d)(1)(E) is amended--
                (1) by striking ``income and gains derived from the
            exploration'' and inserting ``income and gains derived from--
                                ``(i) the exploration'',
                (2) by inserting ``or'' before ``industrial source'', and
                (3) by striking ``, or the transportation or storage'' and
            all that follows and inserting the following:
                                ``(ii) the generation of electric power or
                            thermal energy exclusively using any qualified
                            energy resource (as defined in section
                            45(c)(1)),
                                ``(iii) the operation of energy property
                            (as defined in section 48(a)(3), determined
                            without regard to any date by which the
                            construction of the facility is required to
                            begin),
                                ``(iv) in the case of a facility described
                            in paragraph (3) or (7) of section 45(d)
                            (determined without regard to any placed in
                            service date or date by which construction of
                            the facility is required to begin), the
                            accepting or processing of open-loop biomass or
                            municipal solid waste,
                                ``(v) the transportation or storage of any
                            fuel described in subsection (b), (c), (d), or
                            (e) of section 6426,
                                ``(vi) the conversion of renewable biomass
                            (as defined in subparagraph (I) of section
                            211(o)(1) of the Clean Air Act (as in effect on
                            the date of the enactment of this clause)) into
                            renewable fuel (as defined in subparagraph (J)
                            of such section as so in effect), or the
                            storage or transportation of such fuel,
                                ``(vii) the production, storage, or
                            transportation of any fuel which--
                                        ``(I) uses as its primary feedstock
                                    carbon oxides captured from an
                                    anthropogenic source or the atmosphere,
                                        ``(II) does not use as its primary
                                    feedstock carbon oxide which is
                                    deliberately released from naturally
                                    occurring subsurface springs, and
                                        ``(III) is determined by the
                                    Secretary to achieve a reduction of not
                                    less than a 60 percent in lifecycle
                                    greenhouse gas emissions (as defined in
                                    section 211(o)(1)(H) of the Clean Air
                                    Act, as in effect on the date of the
                                    enactment of this clause) compared to
                                    baseline lifecycle greenhouse gas
                                    emissions (as defined in section
                                    211(o)(1)(C) of such Act, as so in
                                    effect), or
                                ``(viii) a qualified facility (as defined
                            in section 45Q(d), without regard to any date
                            by which construction of the facility is
                            required to begin).''.
        (b) Effective Date.--The amendments made by this section apply to
    taxable years beginning after December 31, 2021.

    SEC. 136108. ZERO-EMISSION NUCLEAR POWER PRODUCTION CREDIT.

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

    ``SEC. 45W. ZERO-EMISSION NUCLEAR POWER PRODUCTION CREDIT.

        ``(a) Amount of Credit.--For purposes of section 38, the zero-
    emission nuclear power production credit for any taxable year is an
    amount equal to the amount by which--
                ``(1) the product of--
                        ``(A) 0.3 cents, multiplied by
                        ``(B) the kilowatt hours of electricity--
                                ``(i) produced by the taxpayer at a
                            qualified nuclear power facility, and
                                ``(ii) sold by the taxpayer to an unrelated
                            person during the taxable year, exceeds
                ``(2) the reduction amount for such taxable year.
        ``(b) Definitions.--
                ``(1) Qualified nuclear power facility.--For purposes of
            this section, the term `qualified nuclear power facility' means
            any nuclear facility--
                        ``(A) which is owned by the taxpayer and which uses
                    nuclear energy to produce electricity,
                        ``(B) which is not an advanced nuclear power
                    facility as defined in subsection (d)(1) of section
                    45J, and
                        ``(C) which is placed in service before the date of
                    the enactment of this section.
                ``(2) Reduction amount.--
                        ``(A) In general.--For purposes of this section,
                    the term `reduction amount' means, with respect to any
                    qualified nuclear power facility for any taxable year,
                    the amount equal to the lesser of--
                                ``(i) the amount determined under
                            subsection (a)(1), or
                                ``(ii) the amount equal to 16 percent of
                            the excess of--
                                        ``(I) subject to subparagraph (B),
                                    the gross receipts from any electricity
                                    produced by such facility (including
                                    any electricity services or products
                                    provided in conjunction with the
                                    electricity produced by such facility)
                                    and sold to an unrelated person during
                                    such taxable year, over
                                        ``(II) the amount equal to the
                                    product of--
                                                ``(aa) 2.5 cents,
                                            multiplied by
                                                ``(bb) the amount
                                            determined under subsection
                                            (a)(1)(B).
                        ``(B) Treatment of certain receipts.--
                                ``(i) In general.--The amount determined
                            under subparagraph (A)(ii)(I) shall include any
                            amount received by the taxpayer during the
                            taxable year with respect to the qualified
                            nuclear power facility from a zero-emission
                            credit program unless the amount received by
                            the taxpayer is subject to reduction--
                                        ``(I) by the full amount of the
                                    credit determined under this section,
                                    or
                                        ``(II) by any lesser amount if such
                                    amount entirely offsets the amount
                                    received from a zero-emission credit
                                    program.
                                ``(ii) Zero-emission credit program.--For
                            purposes of this subparagraph, the term `zero-
                            emission credit program' means any payments to
                            a qualified nuclear power facility as a result
                            of any Federal, State or local government
                            program for, in whole or in part, the zero-
                            emission, zero-carbon, or air quality
                            attributes of any portion of the electricity
                            produced by such facility.
                ``(3) Electricity.--For purposes of this section, the term
            `electricity' means the energy produced by a qualified nuclear
            power facility from the conversion of nuclear fuel into
            electric power.
        ``(c) Other Rules.--
                ``(1) Inflation adjustment.--The 0.3 cent amount in
            subsection (a)(1)(A) and the 2.5 cent amount in subsection
            (b)(2)(A)(ii)(II)(aa) shall each be adjusted by multiplying
            such amount by the inflation adjustment factor (as determined
            under section 45(e)(2), as applied by substituting `calendar
            year 2022' for `calendar year 1992' in subparagraph (B)
            thereof) for the calendar year in which the sale occurs. If the
            0.3 cent amount as increased under this paragraph is not a
            multiple of 0.05 cent, such amount shall be rounded to the
            nearest multiple of 0.05 cent. If the 2.5 cent amount as
            increased under this paragraph is not a multiple of 0.1 cent,
            such amount shall be rounded to the nearest multiple of 0.1
            cent.
                ``(2) Special rules.--Rules similar to the rules of
            paragraphs (1), (3), (4), and (5) of section 45(e) shall apply
            for purposes of this section.
                ``(3) Ultimate purchaser.--For purposes of this section,
            electricity produced by the taxpayer shall be treated as sold
            to an unrelated person if the ultimate purchaser of such
            electricity is unrelated to such taxpayer.
        ``(d) Wage Requirements.--
                ``(1) Increased credit amount for qualified nuclear power
            facilities.--In the case of any qualified nuclear power
            facility which satisfies the requirements of paragraph (2), the
            amount of the credit determined under subsection (a) shall be
            equal to such amount multiplied by 5 (determined without regard
            to this sentence).
                ``(2) Prevailing wage requirements.--
                        ``(A) In general.--The taxpayer shall ensure that
                    any laborers and mechanics employed by contractors and
                    subcontractors in the alteration or repair of a
                    facility shall be paid wages at rates not less than the
                    prevailing rates for alteration or repair of a similar
                    character in the locality as most recently determined
                    by the Secretary of Labor, in accordance with
                    subchapter IV of chapter 31 of title 40, United States
                    Code.
                        ``(B) Correction and penalty related to failure to
                    satisfy wage requirements.--Rules similar to the rules
                    of clauses (i) through (iv) of section 45(b)(7)(B)
                    shall apply.
                ``(3) Regulations and guidance.--The Secretary shall issue
            such regulations or other guidance as the Secretary determines
            necessary or appropriate to carry out the purposes of this
            subsection, including regulations or other guidance which
            provides for requirements for recordkeeping or information
            reporting for purposes of establishing the requirements of this
            subsection.
        ``(e) Termination.--This section shall not apply to taxable years
    beginning after December 31, 2027.''.
        (b) Conforming Amendments.--
                (1) Section 38(b) of the Internal Revenue Code of 1986 is
            amended--
                        (A) in paragraph (32), by striking ``plus'' at the
                    end,
                        (B) in paragraph (33), by striking the period at
                    the end and inserting ``, plus'', and
                        (C) by adding at the end the following new
                    paragraph:
                ``(34) the zero-emission nuclear power production credit
            determined under section 45W(a).''.
                (2) The table of sections for subpart D of part IV of
            subchapter A of chapter 1 of such Code is amended by adding at
            the end the following new item:

    ``Sec. 45W. Zero-emission nuclear power production credit.''.
        (c) Elective Payment of Credit.--Section 6417(b), as amended by the
    preceding provisions of this Act, is amended by adding at the end the
    following new paragraph:
                ``(7) The zero-emission nuclear power production credit
            determined under section 45W.''.
        (d) Effective Date.--This section shall apply to electricity
    produced and sold after December 31, 2021, in taxable years beginning
    after such date.

                            PART 2--RENEWABLE FUELS

    SEC. 136201. EXTENSION OF INCENTIVES FOR BIODIESEL, RENEWABLE DIESEL
                  AND ALTERNATIVE FUELS.

        (a) Biodiesel and Renewable Diesel Credit.--Section 40A(g) is
    amended by striking ``December 31, 2022'' and inserting ``December 31,
    2026''.
        (b) Biodiesel Mixture Credit.--
                (1) In general.--Section 6426(c)(6) is amended by striking
            ``December 31, 2022'' and inserting ``December 31, 2026''.
                (2) Fuels not used for taxable purposes.--Section
            6427(e)(6)(B) is amended by striking ``December 31, 2022'' and
            inserting ``December 31, 2026''.
        (c) Alternative Fuel Credit.--Section 6426(d)(5) is amended by
    striking ``December 31, 2021'' and inserting ``December 31, 2026''.
        (d) Alternative Fuel Mixture Credit.--Section 6426(e)(3) is amended
    by striking ``December 31, 2021'' and inserting ``December 31, 2026''.
        (e) Payments for Alternative Fuels.--Section 6427(e)(6)(C) is
    amended by striking ``December 31, 2021'' and inserting ``December 31,
    2026''.
        (f) Effective Date.--The amendments made by this section shall
    apply to fuel sold or used after December 31, 2021.

    SEC. 136202. EXTENSION OF SECOND GENERATION BIOFUEL INCENTIVES.

        (a) In General.--Section 40(b)(6)(J)(i) is amended by striking
    ``2022'' and inserting ``2027''.
        (b) Effective Date.--The amendment made by subsection (a) shall
    apply to qualified second generation biofuel production after December
    31, 2021.

    SEC. 136203. SUSTAINABLE AVIATION FUEL CREDIT.

        (a) In General.--Subpart D of part IV of subchapter A of chapter 1
    is amended by inserting after section 40A the following new section:

    ``SEC. 40B. SUSTAINABLE AVIATION FUEL CREDIT.

        ``(a) In General.--For purposes of section 38, the sustainable
    aviation fuel credit for the taxable year is, with respect to any sale
    or use of a qualified mixture which occurs during such taxable year, an
    amount equal to the product of--
                ``(1) the number of gallons of sustainable aviation fuel in
            such mixture, multiplied by
                ``(2) the sum of--
                        ``(A) $1.25, plus
                        ``(B) the applicable supplementary amount with
                    respect to such sustainable aviation fuel.
        ``(b) Applicable Supplementary Amount.--For purposes of this
    section, the term `applicable supplementary amount' means, with respect
    to any sustainable aviation fuel, an amount equal to $0.01 for each
    percentage point by which the lifecycle greehouse gas emissions
    reduction percentage with respect to such fuel exceeds 50 percent. In
    no event shall the applicable supplementary amount determined under
    this subsection exceed $0.50.
        ``(c) Qualified Mixture.--For purposes of this section, the term
    `qualified mixture' means a mixture of sustainable aviation fuel and
    kerosene if--
                ``(1) such mixture is produced by the taxpayer in the
            United States,
                ``(2) such mixture is used by the taxpayer (or sold by the
            taxpayer for use) in an aircraft,
                ``(3) such sale or use is in the ordinary course of a trade
            or business of the taxpayer, and
                ``(4) the transfer of such mixture to the fuel tank of such
            aircraft occurs in the United States.
        ``(d) Sustainable Aviation Fuel.--For purposes of this section, the
    term `sustainable aviation fuel' means liquid fuel which--
                ``(1) meets the requirements of--
                        ``(A) ASTM International Standard D7566, or
                        ``(B) the Fischer Tropsch provisions of ASTM
                    International Standard D1655, Annex A1,
                ``(2) is not derived from palm fatty acid distillates or
            petroleum, and
                ``(3) has been certified in accordance with subsection (e)
            as having a lifecycle greenhouse gas emissions reduction
            percentage of at least 50 percent.
        ``(e) Lifecycle Greenhouse Gas Emissions Reduction Percentage.--For
    purposes of this section, the term `lifecycle greenhouse gas emissions
    reduction percentage' means, with respect to any sustainable aviation
    fuel, the percentage reduction in lifecycle greenhouse gas emissions--
                ``(1) as defined in accordance with--
                        ``(A) the most recent Carbon Offsetting and
                    Reduction Scheme for International Aviation which has
                    been adopted by the International Civil Aviation
                    Organization with the agreement of the United States,
                    or
                        ``(B) any similar methodology which satisfies the
                    criteria under section 211(o)(1)(H) of the Clean Air
                    Act (42 U.S.C. 7545(o)(1)(H)), and
                ``(2) achieved by such fuel as compared with petroleum-
            based jet fuel.
        ``(f) Registration of Sustainable Aviation Fuel Producers.--No
    credit shall be allowed under this section with respect to any
    sustainable aviation fuel unless the producer of such fuel is
    registered with the Secretary under section 4101 and has provided such
    other information with respect to such fuel as the Secretary may
    require for purposes of carrying out this section.
        ``(g) Coordination With Credit Against Excise Tax.--The amount of
    the credit determined under this section with respect to any
    sustainable aviation fuel shall, under rules prescribed by the
    Secretary, be properly reduced to take into account any benefit
    provided with respect to such sustainable aviation fuel solely by
    reason of the application of section 6426 or 6427(e).
        ``(h) Termination.--This section shall not apply to any sale or use
    after December 31, 2026.''.
        (b) Credit Made Part of General Business Credit.-- Section 38(b) is
    amended by striking ``plus'' at the end of paragraph (33), by striking
    the period at the end of paragraph (34) and inserting ``, plus'', and
    by inserting after paragraph (34) the following new paragraph:
                ``(35) the sustainable aviation fuel credit determined
            under section 40B.''.
        (c) Coordination With Biodiesel Incentives.--
                (1) In general.--Section 40A(d)(1) is amended by inserting
            ``or 40B'' after ``determined under section 40''.
                (2) Conforming amendment.--Section 40A(f) is amended by
            striking paragraph (4).
        (d) Sustainable Aviation Fuel Added to Credit for Alcohol Fuel,
    Biodiesel, and Alternative Fuel Mixtures.--
                (1) In general.--Section 6426 is amended by adding at the
            end the following new subsection:
        ``(k) Sustainable Aviation Fuel Credit.--
                ``(1) In general.--For purposes of this section, the
            sustainable aviation fuel credit for the taxable year is, with
            respect to any sale or use of a qualified mixture, an amount
            equal to the product of--
                        ``(A) the number of gallons of sustainable aviation
                    fuel in such mixture, multiplied by
                        ``(B) the sum of--
                                ``(i) $1.25, plus
                                ``(ii) the applicable supplementary amount
                            with respect to such sustainable aviation fuel.
                ``(2) Applicable supplementary amount.--For purposes of
            this subsection, the term `applicable supplementary amount' has
            the meaning given such term in section 40B(b).
                ``(3) Other definitions.--Any term used in this subsection
            which is also used in section 40B shall have the meaning given
            such term by section 40B.
                ``(4) Registration requirement.--For purposes of this
            subsection, rules similar to the rules of section 40B(f) shall
            apply.''.
                (2) Conforming amendments.--
                        (A) Section 6426 is amended--
                                (i) in subsection (a)(1), by striking ``and
                            (e)'' and inserting ``(e), and (k)'', and
                                (ii) in subsection (h), by striking ``under
                            section 40 or 40A'' and inserting ``under
                            section 40, 40A, or 40B''.
                        (B) Section 6427(e)(6) is amended by striking the
                    ``and'' at the end of subparagraph (C), by striking the
                    period at the end of subparagraph (D) and inserting ``,
                    and'', and by adding at the end the following new
                    subparagraph:
                        ``(E) any qualified mixture of sustainable aviation
                    fuel (as defined in section 6426(k)(3)) sold or used
                    after December 31, 2026.''.
                        (C) Section 6427(e) is amended in the heading by
                    striking ``or Alternative Fuel'' and inserting,
                    ``Alternative Fuel, or Sustainable Aviation Fuel''.
                        (D) Section 6427(e)(1) is amended by inserting ``or
                    the sustainable aviation fuel mixture credit'' after
                    ``alternative fuel mixture credit''.
                        (E) Section 4101(a)(1) is amended by inserting
                    ``every person producing sustainable aviation fuel (as
                    defined in section 40B or section 6426(k)(3)),'' before
                    ``and every person producing second generation
                    biofuel''.
        (e) Guidance.--Under rules prescribed by the Secretary of the
    Treasury (or the Secretary's delegate), the amount of the credit
    allowed under section 40B of the Internal Revenue Code of 1986 (as
    added by this subsection) shall be properly reduced to take into
    account any benefit provided with respect to sustainable aviation fuel
    (as defined in such section 40B) by reason of the application of
    section 6426 or section 6427(e).
        (f) Amount of Credit Included in Gross Income.--Section 87 is
    amended by striking ``and'' in paragraph (1), by striking the period at
    the end of paragraph (2) and inserting ``, and'', and by adding at the
    end the following new paragraph:
                ``(3) the sustainable aviation fuel credit determined with
            respect to the taxpayer for the taxable year under section
            40B(a).''.
        (g) Effective Date.--The amendments made by this section shall
    apply to fuel sold or used after December 31, 2022.

    SEC. 136204. CLEAN HYDROGEN.

        (a) Credit for Production of Clean Hydrogen.--
                (1) In general.--Subpart D of part IV of subchapter A of
            chapter 1 is amended by adding at the end the following new
            section:

    ``SEC. 45X. CREDIT FOR PRODUCTION OF CLEAN HYDROGEN.

        ``(a) Amount of Credit.--For purposes of section 38, the clean
    hydrogen production credit for any taxable year is an amount equal to
    the product of--
                ``(1) the applicable amount, multiplied by
                ``(2) the kilograms of qualified clean hydrogen produced by
            the taxpayer during such taxable year at a qualified clean
            hydrogen production facility during the 10-year period
            beginning on the date such facility was originally placed in
            service.
        ``(b) Applicable Amount.--
                ``(1) In general.--For purposes of subsection (a)(1), the
            applicable amount shall be an amount equal to the applicable
            percentage of $0.60. If any amount as determined under the
            preceding sentence is not a multiple of 0.1 cent, such amount
            shall be rounded to the nearest multiple of 0.1 cent.
                ``(2) Applicable percentage.--For purposes of paragraph
            (1), the term `applicable percentage' shall be determined as
            follows:
                        ``(A) In the case of any qualified clean hydrogen
                    which is produced by a facility that is placed in
                    service before January 1, 2027 through a process that
                    results in a lifecycle greenhouse gas emissions rate
                    of--
                                ``(i) not greater than 6 kilograms of CO2e
                            per kilogram of hydrogen, and
                                ``(ii) not less than 4 kilograms of CO2e
                            per kilogram of hydrogen,
                    the applicable percentage shall be 15 percent.
                        ``(B) In the case of any qualified clean hydrogen
                    which is produced through a process that results in a
                    lifecycle greenhouse gas emissions rate of--
                                ``(i) less than 4 kilograms of CO2e per
                            kilogram of hydrogen, and
                                ``(ii) not less than 2.5 kilograms of CO2e
                            per kilogram of hydrogen,
                    the applicable percentage shall be 20 percent.
                        ``(C) In the case of any qualified clean hydrogen
                    which is produced through a process that results in a
                    lifecycle greenhouse gas emissions rate of--
                                ``(i) less than 2.5 kilograms of CO2e per
                            kilogram of hydrogen, and
                                ``(ii) not less than 1.5 kilograms of CO2e
                            per kilogram of hydrogen,
                    the applicable percentage shall be 25 percent.
                        ``(D) In the case of any qualified clean hydrogen
                    which is produced through a process that results in a
                    lifecycle greenhouse gas emissions rate of--
                                ``(i) less than 1.5 kilograms of CO2e per
                            kilogram of hydrogen, and
                                ``(ii) not less than 0.45 kilograms of CO2e
                            per kilogram of hydrogen,
                    the applicable percentage shall be 33.4 percent.
                        ``(E) In the case of any qualified clean hydrogen
                    which is produced through a process that results in a
                    lifecycle greenhouse gas emissions rate of less than
                    0.45 kilograms of CO2e per kilogram of hydrogen, the
                    applicable percentage shall be 100 percent.
                ``(3) Inflation adjustment.--The $0.60 amount in paragraph
            (1) shall be adjusted by multiplying such amount by the
            inflation adjustment factor (as determined under section
            45(e)(2), determined by substituting `2020' for `1992' in
            subparagraph (B) thereof) for the calendar year in which the
            qualified clean hydrogen is produced. If any amount as
            increased under the preceding sentence is not a multiple of 0.1
            cent, such amount shall be rounded to the nearest multiple of
            0.1 cent.
        ``(c) Definitions.--For purposes of this section--
                ``(1) Lifecycle greenhouse gas emissions.--
                        ``(A) In general.--Subject to subparagraph (B), the
                    term `lifecycle greenhouse gas emissions' has the same
                    meaning given such term under subparagraph (H) of
                    section 211(o)(1) of the Clean Air Act (42 U.S.C.
                    7545(o)(1)), as in effect on the date of enactment of
                    this section.
                        ``(B) GREET model.--The term `lifecycle greenhouse
                    gas emissions' shall only include emissions through the
                    point of production (well-to-gate), as determined under
                    the most recent Greenhouse gases, Regulated Emissions,
                    and Energy use in Transportation model (commonly
                    referred to as the `GREET model') developed by Argonne
                    National Laboratory, or a successor model (as
                    determined by the Secretary).
                ``(2) Qualified clean hydrogen.--
                        ``(A) In general.--The term `qualified clean
                    hydrogen' means hydrogen which is produced through a
                    process that results in a lifecycle greenhouse gas
                    emissions rate of not greater than 6 kilograms of CO2e
                    per kilogram of hydrogen.
                        ``(B) Additional requirements.--Such term shall not
                    include any hydrogen unless such hydrogen is produced--
                                ``(i) in the United States (as defined in
                            section 638(1) or a possession of the United
                            States (as defined in section 638(2)),
                                ``(ii) in the ordinary course of a trade or
                            business of the taxpayer, and
                                ``(iii) for sale or use, as verified by an
                            unrelated third party of such production and
                            sale or use in such form or manner as the
                            Secretary may prescribe under subsection
                            (f)(2).
                ``(3) Qualified clean hydrogen production facility.--
                        ``(A) In general.--The term `qualified clean
                    hydrogen production facility' means a facility owned by
                    the taxpayer which produces qualified clean hydrogen
                    and which meets the requirements of subparagraph (B).
                        ``(B) Termination.--The term `qualified clean
                    hydrogen production facility' shall not include any
                    facility the construction of which begins after
                    December 31, 2028.
        ``(d) Special Rules.--
                ``(1) Treatment of facilities owned by more than 1
            taxpayer.--Rules similar to the rules section 45(e)(3) shall
            apply for purposes of this section.
                ``(2) Coordination with credit for carbon oxide
            sequestration.--No credit shall be allowed under this section
            with respect to any qualified clean hydrogen produced at a
            facility which includes carbon capture equipment for which a
            credit is allowed to any taxpayer under section 45Q for the
            taxable year or any prior taxable year.
        ``(e) Increased Credit Amount for Qualified Clean Hydrogen
    Production Facilities.--
                ``(1) In general.--In the case of any qualified clean
            hydrogen production facility which satisfies the requirements
            of paragraph (2), the amount of the credit determined under
            subsection (a) with respect to qualified clean hydrogen
            described in subsection (b)(2) shall be equal to such amount
            multiplied by 5 (determined without regard to this sentence).
                ``(2) Requirements.--A facility meets the requirements of
            this subparagraph if it is one of the following:
                        ``(A) A facility--
                                ``(i) the construction of which begins
                            prior to the date that is 60 days after the
                            Secretary publishes guidance with respect to
                            the requirements of paragraphs (3) and (4), and
                                ``(ii) which meets the requirements of
                            paragraph (3) with respect to construction,
                            alteration, or repair of facilities which
                            occurs after such date.
                        ``(B) A facility which satisfies the requirements
                    of paragraphs (3) and (4).
                ``(3) Prevailing wage requirements.--
                        ``(A) In general.--The requirements described in
                    this subparagraph with respect to any qualified clean
                    hydrogen production facility are that the taxpayer
                    shall ensure that any laborers and mechanics employed
                    by contractors and subcontractors in--
                                ``(i) the construction of such facility,
                            and
                                ``(ii) for the period of the taxable year
                            which is within the 10-year period beginning on
                            the date the facility was originally placed in
                            service, the alteration or repair of such
                            facility,
                    shall be paid wages at rates not less than the
                    prevailing rates for construction, alteration, or
                    repair of a similar character in the locality as most
                    recently determined by the Secretary of Labor, in
                    accordance with subchapter IV of chapter 31 of title
                    40, United States Code. For purposes of determining an
                    increased credit amount under paragraph (1) for a
                    taxable year, the requirement under clause (ii) of this
                    paragraph is applied to such taxable year in which the
                    alteration or repair of qualified facility occurs.
                        ``(B) Correction and penalty related to failure to
                    satisfy wage requirements.--Rules similar to the rules
                    of clauses (i) through (iv) of section 45(b)(7)(B)
                    shall apply.
                ``(4) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.
                ``(5) Regulations and guidance.--The Secretary shall issue
            such regulations or other guidance as the Secretary determines
            necessary or appropriate to carry out the purposes of this
            subsection, including regulations or other guidance which
            provides for requirements for recordkeeping or information
            reporting for purposes of establishing the requirements of this
            subsection.
        ``(f) Regulations.--Not later than 1 year after the date of
    enactment of this section, the Secretary shall issue regulations or
    other guidance to carry out the purposes of this section, including
    regulations or other guidance--
                ``(1) for determining lifecycle greenhouse gas emissions,
            and
                ``(2) which require verification by unrelated third parties
            of the production and sale or use of qualified clean hydrogen
            with respect to which credit is otherwise allowed under this
            section.''.
                (2) Elective payment of credit.--
                        (A) In general.--Section 6417(b), as amended by the
                    preceding provisions of this Act, is amended by adding
                    at the end the following new paragraph:
                ``(8) So much of the the credit for production of clean
            hydrogen determined under section 45X as is attributable to
            qualified clean hydrogen production facilities which are
            originally placed in service after December 31, 2011, and with
            respect to which an election is made under subsection
            (c)(3).''.
                        (B) Election.--Section 6417(c)(3), as amended by
                    the preceding provisions of this Act, is amended by
                    adding at the end the following new subparagraph:
                        ``(D) Credit for production of clean hydrogen.--In
                    the case of the credit described in subsection (b)(8),
                    any election under this subsection shall--
                                ``(i) apply separately with respect to each
                            qualified clean hydrogen production facility,
                                ``(ii) be made for the taxable year in
                            which the facility is placed in service (or
                            within 90 days of date of enactment in the case
                            of facilities placed in service before December
                            31, 2021),
                                ``(iii) shall apply to such taxable year
                            and all subsequent taxable years with respect
                            to such facility.''.
                (3) Credit reduced for tax-exempt bonds.--Section 45X(d),
            as added by this section, is amended by adding at the end the
            following new paragraph:
                ``(3) Credit reduced for tax-exempt bonds.--Rules similar
            to the rule under section 45(b)(3) shall apply for purposes of
            this section.''.
                (4) Conforming amendments.--
                        (A) Section 38(b) is amended--
                                (i) in paragraph (34), by striking ``plus''
                            at the end,
                                (ii) in paragraph (35), by striking the
                            period at the end and inserting ``, plus'', and
                                (iii) by adding at the end the following
                            new paragraph:
                ``(36) the clean hydrogen production credit determined
            under section 45X(a).''.
                        (B) The table of sections for subpart D of part IV
                    of subchapter A of chapter 1 amended by adding at the
                    end the following new item:

    ``Sec. 45X. Credit for production of clean hydrogen.''.
                (5) Effective dates.--
                        (A) The amendments made by paragraphs (1), (2), and
                    (4) of this subsection shall apply to hydrogen produced
                    after December 31, 2021.
                        (B) The amendment made by paragraph (3) shall apply
                    to facilities the construction of which begins after
                    December 31, 2021.
        (b) Credit for Electricity Produced From Renewable Resources
    Allowed if Electricity Is Used to Produce Clean Hydrogen.--
                (1) In general.--Section 45(e) is amended by adding at the
            end the following new paragraph:
                ``(13) Special rule for electricity used at a qualified
            clean hydrogen production facility.--Electricity produced by
            the taxpayer shall be treated as sold by such taxpayer to an
            unrelated person during the taxable year if such electricity is
            used during such taxable year by the taxpayer or a person
            related to the taxpayer at a qualified clean hydrogen
            production facility (as defined in section 45X(c)(3)) to
            produce qualified clean hydrogen (as defined in section
            45X(c)(2)) during the 10 year period after such facility is
            placed in service. The Secretary shall issue such regulations
            or other guidance as the Secretary determines appropriate to
            carry out the purposes of this paragraph, including regulations
            or other guidance to require verification by unrelated third
            parties of the production and use of electricity to which this
            paragraph applies.''.
                (2) Effective date.--The amendment made by this subsection
            shall apply to electricity produced after December 31, 2021.
        (c) Election to Treat Clean Hydrogen Production Facilities as
    Energy Property.--
                (1) In general.--Section 48(a) is amended by adding at the
            end the following new paragraph:
                ``(16) Election to treat clean hydrogen production
            facilities as energy property.--
                        ``(A) In general.--In the case of any qualified
                    property (as defined in paragraph (5)(D)) which is part
                    of a specified clean hydrogen production facility--
                                ``(i) such property shall be treated as
                            energy property for purposes of this section,
                            and
                                ``(ii) the energy percentage with respect
                            to such property is--
                                        ``(I) in the case of a facility
                                    which is designed and reasonably
                                    expected to produce qualified clean
                                    hydrogen which is described in a
                                    subparagraph (A) of section 45X(b)(2),
                                    0.9 percent,
                                        ``(II) in the case of a facility
                                    which is designed and reasonably
                                    expected to produce qualified clean
                                    hydrogen which is described in a
                                    subparagraph (B) of such section, 1.2
                                    percent,
                                        ``(III) in the case of a facility
                                    which is designed and reasonably
                                    expected to produce qualified clean
                                    hydrogen which is described in a
                                    subparagraph (C) of such section, 1.5
                                    percent,
                                        ``(IV) in the case of a facility
                                    which is designed and reasonably
                                    expected to produce qualified clean
                                    hydrogen which is described in a
                                    subparagraph (D) of such section, 2
                                    percent, and
                                        ``(V) in the case of a facility
                                    which is designed and reasonably
                                    expected to produce qualified clean
                                    hydrogen which is described in
                                    subparagraph (E) of such section, 6
                                    percent.
                        ``(B) Denial of production credit.--No credit shall
                    be allowed under section 45X or section 45Q for any
                    taxable year with respect to any specified clean
                    hydrogen production facility or any carbon capture
                    equipment included at such facility.
                        ``(C) Specified clean hydrogen production
                    facility.--For purposes of this paragraph, the term
                    `specified clean hydrogen production facility' means
                    any qualified clean hydrogen production facility (as
                    defined in section 45X(c)(3)) or any portion of such
                    facility--
                                ``(i) which is placed in service after
                            December 31, 2021, and
                                ``(ii) with respect to which--
                                        ``(I) no credit has been allowed
                                    under section 45X or 45Q, and
                                        ``(II) the taxpayer makes an
                                    irrevocable election to have this
                                    paragraph apply.
                        ``(D) Qualified clean hydrogen.--For purposes of
                    this paragraph, the term `qualified clean hydrogen' has
                    the meaning given such term by section 45X(c)(2).
                        ``(E) Regulations.--The Secretary shall issue such
                    regulations or other guidance as the Secretary
                    determines necessary or appropriate to carry out the
                    purposes of this section, including regulations or
                    other guidance which--
                                ``(i) requires verification by one or more
                            unrelated third parties that the facility
                            produces hydrogen which is consistent with the
                            hydrogen that such facility was designed and
                            expected to produce under subparagraph (A)(ii),
                            and
                                ``(ii) recaptures so much of any credit
                            allowed under this section as exceeds the
                            amount of the credit which would have been
                            allowed if the expected production were
                            consistent with the actual verified production
                            (or all of the credit so allowed in the absence
                            of such verification).''.
                (2) Effective date.--The amendments made by this subsection
            shall apply to property placed in service after December 31,
            2021 and, for any property the construction of which begins
            prior to January 1, 2022, only to the extent of the basis
            thereof attributable to the construction, reconstruction, or
            erection after December 31, 2021.
        (d) Termination of Excise Tax Credit for Hydrogen.--
                (1) In general.--Section 6426(d)(2) is amended by striking
            subparagraph (D) and by redesignating subparagraphs (E), (F),
            and (G) as subparagraphs (D), (E), and (F), respectively.
                (2) Conforming amendment.--Section 6426(e)(2) is amended by
            striking ``(F)'' and inserting ``(E)''.
                (3) Effective date.--The amendments made by this subsection
            shall apply to fuel sold or used after December 31, 2021.

         PART 3--GREEN ENERGY AND EFFICIENCY INCENTIVES FOR INDIVIDUALS

    SEC. 136301. EXTENSION, INCREASE, AND MODIFICATIONS OF NONBUSINESS
                  ENERGY PROPERTY CREDIT.

        (a) Extension of Credit.--Section 25C(g)(2) is amended by striking
    ``December 31, 2021'' and inserting ``December 31, 2031''.
        (b) Allowance of Credit.--Section 25C(a) is amended to read as
    follows:
        ``(a) Allowance of Credit.--In the case of an individual, there
    shall be allowed as a credit against the tax imposed by this chapter
    for the taxable year an amount equal to 30 percent of the sum of--
                ``(1) the amount paid or incurred by the taxpayer for
            qualified energy efficiency improvements installed during such
            taxable year, and
                ``(2) the amount of the residential energy property
            expenditures paid or incurred by the taxpayer during such
            taxable year.''.
        (c) Application of Annual Limitation in Lieu of Lifetime
    Limitation.--Section 25C(b) is amended to read as follows:
        ``(b) Limitations.--
                ``(1) In general.--The credit allowed under this section
            with respect to any taxpayer for any taxable year shall not
            exceed $1,200.
                ``(2) Energy property.--The credit allowed under this
            subsection by reason of subsection (a)(1) with respect to any
            taxpayer for any taxable year shall not exceed, with respect to
            any item of qualified energy property, $600.
                ``(3) Windows.--The credit allowed under this section by
            reason of subsection (a)(1) with respect to any taxpayer for
            any taxable year shall not exceed, in the aggregate with
            respect to all exterior windows and skylights, $600.
                ``(4) Doors.--The credit allowed under this section by
            reason of subsection (a)(1) with respect to any taxpayer for
            any taxable year shall not exceed--
                        ``(A) $250 in the case of any exterior door, and
                        ``(B) $500 in the aggregate with respect to all
                    exterior doors.
                ``(5) Certain property excluded from limitation.--Amounts
            paid or incurred for property described in clause (i) or (ii)
            of subsection (d)(2)(A) or subsection (d)(2)(B) shall not be
            subject to the limitations in paragraphs (1) and (2) or
            factored in for purposes of calculating the limitation under
            such paragraph.''.
        (d) Modifications Related to Qualified Energy Efficiency
    Improvements.--
                (1) Standards for energy efficient building envelope
            components.--Section 25C(c)(2) is amended by striking ``meets--
            '' and all that follows through the period at the end and
            inserting the following: ``meets--
                        ``(A) in the case of an exterior window or
                    skylight, Energy Star most efficient certification
                    requirements
                        ``(B) in the case of any other component, the
                    prescriptive criteria for such component established by
                    the most recent International Energy Conservation Code
                    standard in effect as of the beginning of the calendar
                    year which is 2 years prior to the calendar year in
                    which such component is placed in service.''.
                (2) Roofs not treated as building envelope components.--
            Section 25C(c)(3) is amended by adding ``and'' at the end of
            subparagraph (B), by striking ``, and'' at the end of
            subparagraph (C) and inserting a period, and by striking
            subparagraph (D).
                (3) Air sealing insulation added to definition of building
            envelope component.--Section 25C(c)(3)(A) is amended by
            striking ``material or system'' and inserting ``material or
            system, including air sealing material or system,''.
        (e) Modification of Residential Energy Property Expenditures.--
    Section 25C(d) is amended to read as follows:
        ``(d) Residential Energy Property Expenditures.--For purposes of
    this section--
                ``(1) In general.--The term `residential energy property
            expenditures' means expenditures made by the taxpayer for
            qualified energy property which is--
                        ``(A) installed on or in connection with a dwelling
                    unit located in the United States and used as a
                    residence by the taxpayer, and
                        ``(B) originally placed in service by the taxpayer.
            Such term includes expenditures for labor costs properly
            allocable to the onsite preparation, assembly, or original
            installation of the property.
                ``(2) Qualified energy property.--The term `qualified
            energy property' means:
                        ``(A) Any of the following which meet or exceed the
                    highest efficiency tier (not including any advanced
                    tier) established by the Consortium for Energy
                    Efficiency which is in effect as of the beginning of
                    the calendar year in which the property is placed in
                    service:
                                ``(i) An electric heat pump water heater.
                                ``(ii) An electric heat pump.
                                ``(iii) A central air conditioner.
                                ``(iv) A natural gas, propane, or oil water
                            heater.
                                ``(v) A natural gas, propane, or oil
                            furnace or hot water boiler.
                        ``(B) A biomass stove--
                                ``(i) which uses the burning of biomass
                            fuel to heat a dwelling unit located in the
                            United States and used as a residence by the
                            taxpayer, or to heat water for use in such a
                            dwelling unit, and
                                ``(ii) which has a thermal efficiency
                            rating of at least 75 percent (measured by the
                            higher heating value of the fuel).
                        ``(C) Any oil furnace or hot water boiler which--
                                ``(i) is placed in service after December
                            31, 2021 and before January 1, 2027 and meets
                            or exceeds 2021 Energy Star efficiency criteria
                            and is rated by the manufacturer for use with
                            eligible fuel blends of 20 percent or more, or
                                ``(ii) is placed in service after December
                            31, 2026 and achieves an annual fuel
                            utilization efficiency rate of not less than 90
                            and is rated by the manufacturer for use with
                            eligible fuel blends of 50 percent or more.
                ``(3) Eligible fuel.--For purposes of paragraph (2), the
            term `eligible fuel' means biodiesel and renewable diesel
            (within the meaning of section 40A) and second generation
            biofuel (within the meaning of section 40).''.
        (f) Home Energy Audits.--
                (1) In general.--Section 25C(a) is amended by striking
            ``and'' at the end of paragraph (1), by striking the period at
            the end of paragraph (2) and inserting ``, and'', and by adding
            at the end the following new paragraph:
                ``(3) 30 percent of the amount paid or incurred by the
            taxpayer during the taxable year for home energy audits.''.
                (2) Limitation.--Section 25C(b), as amended by subsection
            (c), is amended adding at the end the following new paragraph:
                ``(5) Home energy audits.--
                        ``(A) Dollar limitation.--The amount of the credit
                    allowed under this section by reason of subsection
                    (a)(3) shall not exceed $150.
                        ``(B) Substantiation requirement.--No credit shall
                    be allowed under this section by reason of subsection
                    (a)(3) unless the taxpayer includes with the taxpayer's
                    return of tax such information or documentation as the
                    Secretary may require.''.
                (3) Home energy audits.--
                        (A) In general.--Section 25C, as amended by
                    subsection (a), is amended by redesignating subsections
                    (e), (f), and (g), as subsections (f), (g), and (h),
                    respectively, and by inserting after subsection (d) the
                    following new subsection:
        ``(e) Home Energy Audits.--For purposes of this section, the term
    `home energy audit' means an inspection and written report with respect
    to a dwelling unit located in the United States and owned or used by
    the taxpayer as the taxpayer's principal residence (within the meaning
    of section 121) which--
                ``(1) identifies the most significant and cost-effective
            energy efficiency improvements with respect to such dwelling
            unit, including an estimate of the energy and cost savings with
            respect to each such improvement, and
                ``(2) is conducted and prepared by a home energy auditor
            that meets the certification or other requirements specified by
            the Secretary (not later than 365 days after the date of the
            enactment of this subsection) in regulations or other
            guidance.''.
                        (B) Conforming amendment.--Section 1016(a)(33) is
                    amended by striking ``section 25C(f)'' and inserting
                    ``section 25C(g)''.
                (4) Lack of substantiation treated as mathematical or
            clerical error.--Section 6213(g)(2) is amended--
                        (A) in subparagraph (P), by striking ``and'' at the
                    end,
                        (B) in subparagraph (Q), by striking the period at
                    the end and inserting ``, and'', and
                        (C) by adding at the end the following:
                        ``(R) an omission of correct information or
                    documentation required under section 25C(b)(5)(B)
                    (relating to home energy audits) to be included on a
                    return.''.
        (g) Identification Number Requirement.--
                (1) In general.--Section 25C, as amended by subsections (a)
            and (f), is amended by redesignating subsection (h) as
            subsection (i) and by inserting after subsection (g) the
            following new subsection:
        ``(h) Product Identification Number Requirement.--
                ``(1) In general.--No credit shall be allowed under
            subsection (a) with respect to any item of specified property
            placed in service after December 31, 2023, unless--
                        ``(A) such item is produced by a qualified
                    manufacturer, and
                        ``(B) the taxpayer includes the qualified product
                    identification number of such item on the return of tax
                    for the taxable year.
                ``(2) Qualified product identification number.--For
            purposes of this section, the term `qualified product
            identification number' means, with respect to any item of
            specified property, the product identification number assigned
            to such item by the qualified manufacturer pursuant to the
            methodology referred to in paragraph (3).
                ``(3) Qualified manufacturer.--For purposes of this
            section, the term `qualified manufacturer' means any
            manufacturer of specified property which enters into an
            agreement with the Secretary which provides that such
            manufacturer will--
                        ``(A) assign a product identification number to
                    each item of specified property produced by such
                    manufacturer utilizing a methodology that will ensure
                    that such number (including any alphanumeric) is unique
                    to each such item (by utilizing numbers or letters
                    which are unique to such manufacturer or by such other
                    method as the Secretary may provide),
                        ``(B) label such item with such number in such
                    manner as the Secretary may provide, and
                        ``(C) make periodic written reports to the
                    Secretary (at such times and in such manner as the
                    Secretary may provide) of the product identification
                    numbers so assigned and including such information as
                    the Secretary may require with respect to the item of
                    specified property to which such number was so
                    assigned.
                ``(4) Specified property.--For purposes of this subsection,
            the term `specified property' means any qualified energy
            property and any property described in subparagraph (B) or (C)
            of subsection (c)(3).''.
                (2) Omission of correct product identification number
            treated as mathematical or clerical error.--Section 6213(g)(2),
            as amended by the preceding provisions of this Act, is
            amended--
                        (A) in subparagraph (Q), by striking ``and'' at the
                    end,
                        (B) in subparagraph (R), by striking the period at
                    the end and inserting ``, and'', and
                        (C) by adding at the end the following:
                        ``(S) an omission of a correct product
                    identification number required under section 25C(h)
                    (relating to credit for nonbusiness energy property) to
                    be included on a return.''.
        (h) Effective Dates.--
                (1) In general.--Except as otherwise provided by this
            subsection, the amendments made by this section shall apply to
            property placed in service after December 31, 2021.
                (2) Home energy audits.--The amendments made by subsection
            (f) shall apply to amounts paid or incurred after December 31,
            2021.
                (3) Identification number requirement.--The amendments made
            subsection (g) shall apply to property placed in service after
            December 31, 2023.

    SEC. 136302. RESIDENTIAL ENERGY EFFICIENT PROPERTY.

        (a) Extension of Credit.--
                (1) In general.--Section 25D(h) is amended by striking
            ``December 31, 2023'' and inserting ``December 31, 2033''.
                (2) Application of phaseout.--Section 25D(g) is amended--
                        (A) by striking ``before January 1, 2023'' in
                    paragraph (2) and inserting ``before January 1, 2022'',
                        (B) by striking ``and'' at the end of paragraph
                    (2),
                        (C) by redesignating paragraph (3) as paragraph (5)
                    and by inserting after paragraph (2) the following new
                    paragraphs:
                ``(3) in the case of property placed in service after
            December 31, 2021, and before January 1, 2032, 30 percent,
                ``(4) in the case of property placed in service after
            December 31, 2031, and before January 1, 2033, 26 percent,
            and'', and
                        (D) by striking ``December 31, 2022, and before
                    January 1, 2024'' in paragraph (5) (as so redesignated)
                    and inserting ``December 31, 2032, and before January
                    1, 2034''.
        (b) Residential Energy Efficient Property Credit for Battery
    Storage Technology.--
                (1) In general.--Section 25D(a) is amended by striking
            ``and'' at the end of paragraph (5) and by inserting after
            paragraph (6) the following new paragraph:
                ``(7) the qualified battery storage technology
            expenditures,''.
                (2) Qualified battery storage technology expenditure.--
            Section 25D(d) is amended by adding at the end the following
            new paragraph:
                ``(7) Qualified battery storage technology expenditure.--
            The term `qualified battery storage technology expenditure'
            means an expenditure for battery storage technology which--
                        ``(A) is installed in connection with a dwelling
                    unit located in the United States and used as a
                    residence by the taxpayer, and
                        ``(B) has a capacity of not less than 3 kilowatt
                    hours.''.
        (c) Credit Made Refundable; Installer Requirements; Treatment of
    Certain Possessions.--Section 25D is amended by redesignating
    subsection (h) as subsection (k) and by inserting after subsection (g)
    the following new subsections:
        ``(h) Credit Made Refundable for Taxable Years After 2023.--In the
    case of any taxable year beginning after December 31, 2023, the credit
    allowed under subsection (a) (excluding any credit carried forward from
    a previous taxable year) shall be treated as a credit allowed under
    subpart C (and not allowed under this subpart).
        ``(i) Requirement for Qualified Installer.--
                ``(1) In general.--No credit shall be allowed under this
            section with respect to any property described in subsection
            (a) placed in service after December 31, 2023 unless--
                        ``(A) such property is installed by a qualified
                    installer, and
                        ``(B) the taxpayer includes the qualified
                    installation identification number described in
                    paragraph (3) on the return of tax for the taxable
                    year.
                ``(2) Qualified installer.--
                        ``(A) In general.--For purposes of this section,
                    the term `qualified installer' means an installer who
                    enters into an agreement with the Secretary which
                    provides that such installer will, with respect to
                    expenditures described in subsection (a) in connection
                    with the residence of a taxpayer--
                                ``(i) provide the taxpayer with a qualified
                            installation identification number and a
                            written receipt of the purchase and
                            installation of such property in a manner
                            prescribed by the Secretary, and
                                ``(ii) make periodic written reports to the
                            Secretary (in such manner as the Secretary may
                            provide) of installation identification numbers
                            assigned by the installer corresponding to such
                            expenditures, including such information as the
                            Secretary may require with respect to such
                            expenditures.
                        ``(B) Installer deemed to meet requirement.--For
                    purposes of subparagraph (A), to the extent provided by
                    the Secretary, an installer may be deemed to meet the
                    requirement under clause (ii) of such subparagraph on
                    the basis of information available to the Secretary
                    which the Secretary determines is reasonably reliable
                    for purposes of determining the amount of qualified
                    expenditures under subsection (a) made by a taxpayer in
                    connection with a residence of such taxpayer.
                ``(3) Qualified installation identification number.--For
            purposes of this section, the term `qualified installation
            identification number' means a unique identification number
            with respect to expenditures described in subsection (a) in
            connection with a residence of a taxpayer that is installed by
            a qualified installer.
                ``(4) Registration.--The Secretary may require such
            information or registration of a qualified installer as the
            Secretary deems necessary or appropriate for purposes of
            preventing duplication, fraud, or improper claims with respect
            to property described in subsection (a). Under regulations or
            other guidance prescribed by the Secretary, the registration of
            any person under this section may be denied, revoked, or
            suspended if the Secretary determines that such denial,
            revocation, or suspension is necessary to prevent duplication,
            fraud, or improper claims with respect to property described in
            subsection (a).
        ``(j) Treatment of Certain Possessions.--
                ``(1) Payments to possessions with mirror code tax
            systems.--The Secretary shall pay to each possession of the
            United States which has a mirror code tax system amounts equal
            to the loss (if any) to that possession by reason of the
            application of the provisions of this section. Such amounts
            shall be determined by the Secretary based on information
            provided by the government of the respective possession.
                ``(2) Payments to other possessions.--The Secretary shall
            pay to each possession of the United States which does not have
            a mirror code tax system amounts estimated by the Secretary as
            being equal to the aggregate benefits (if any) that would have
            been provided to residents of such possession by reason of the
            provisions of this section if a mirror code tax system had been
            in effect in such possession. The preceding sentence shall not
            apply unless the respective possession has a plan which has
            been approved by the Secretary under which such possession will
            promptly distribute such payments to its residents.
                ``(3) Mirror code tax system; treatment of payments.--Rules
            similar to the rules of paragraphs (3), (4), and (5) of section
            21(h) shall apply for purposes of this section.''.
        (d) Certain Expenditures Disallowed.--Section 25D is amended--
                (1) in subsection (a), by adding ``and'' at the end of
            paragraph (4), by striking the comma at the end of paragraph
            (5) and inserting a period, and by striking paragraph (6), and
                (2) in subsection (d), by striking paragraph (6).
        (e) Carryforward of Unused Credit Disallowed.--Section 25D is
    amended by striking subsection (c).
        (f) Conforming Amendment.--Section 6213(g)(2), as amended by the
    preceding provisions of this Act, is amended--
                (1) in subparagraph (T), by striking ``and'' at the end,
                (2) in subparagraph (U), by striking the period at the end
            and inserting ``, and'', and
                (3) by adding at the end the following:
                        ``(V) an omission of a correct qualified
                    installation identification number required under
                    section 25D (relating to credit for residential energy
                    efficient property) to be included on a return.''.
        (g) Effective Dates.--
                (1) The amendments made by subsections (a), (b), (d), and
            (f) shall apply to expenditures made after December 31, 2021.
                (2) The amendments made by subsections (c) and (e) shall
            apply to expenditures made after December 31, 2022.

    SEC. 136303. ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.

        (a) Placed in Service Requirement.--Section 179D(c)(2) is amended
    to read as follows:
                ``(2) Reference standard 90.1.--The term `Reference
            Standard 90.1' means, with respect to any property, the more
            recent of--
                        ``(A) Standard 90.1-2007 published by the American
                    Society of Heating, Refrigerating, and Air Conditioning
                    Engineers and the Illuminating Engineering Society of
                    North America, or
                        ``(B) the most recent Standard 90.1 published by
                    the American Society of Heating, Refrigerating, and Air
                    Conditioning Engineers and the Illuminating Engineering
                    Society of North America for which the Department of
                    Energy has issued a final determination and which has
                    been affirmed by the Secretary for purposes of this
                    section not later than the date that is 4 years before
                    the date such property is placed in service.''.
        (b) Temporary Increase in Deduction, etc..--Section 179D is amended
    by adding at the end the following:
        ``(i) Temporary Rules.--
                ``(1) Period of application.--The provisions of this
            subsection shall apply only to taxable years beginning after
            December 31, 2021, and before January 1, 2032.
                ``(2) Modification of efficiency standard.--Subsection
            (c)(1)(D) shall be applied by substituting `25' for `50'.
                ``(3) Maximum amount of deduction.--
                        ``(A) In general.--The deduction under subsection
                    (a) with respect to any building for any taxable year
                    shall not exceed the excess (if any) of--
                                ``(i) the product of--
                                        ``(I) the applicable dollar value,
                                    and
                                        ``(II) the square footage of the
                                    building, over
                                ``(ii) the aggregate amount of the
                            deductions under subsection (a) and paragraph
                            (6) with respect to the building for the 3
                            taxable years immediately preceding such
                            taxable year (or, in the case of any such
                            deduction allowable to a person other than the
                            taxpayer, for any taxable year ending during
                            the 4-taxable-year period ending with such
                            taxable year).
                        ``(B) Applicable dollar value.--For purposes of
                    paragraph (3)(A)(i), the applicable dollar value shall
                    be an amount equal to $0.50 increased (but not above
                    $1.00) by $0.02 for each percentage point by which the
                    total annual energy and power costs for the building
                    are certified to be reduced by a percentage greater
                    than 25 percent.
                        ``(C) Application of inflation adjustment.--
                    Subsection (g) shall be applied--
                                ``(i) by substituting `2022' for `2020',
                                ``(ii) by substituting `subsection
                            (i)(3)(B)' for `subsection (b) or subsection
                            (d)(1)(A)', and
                                ``(iii) by substituting `2021' for `2019'.
                        ``(D) Limitation to apply in lieu of current
                    limitation and partial allowance.--Subsections (b) and
                    (d)(1) shall not apply.
                ``(4) Increased credit amount for certain property.--
                        ``(A) In general.--In the case of any property
                    which satisfies the requirements of subparagraph (B),
                    paragraph (3)(B) shall be applied by substituting
                    `$2.50' for `$0.50', `$.10' for `$.02', and `$5.00' for
                    `$1.00'.
                        ``(B) Project requirements.--A project meets the
                    requirements of this subparagraph if it is one of the
                    following:
                                ``(i) A building or qualified retrofit plan
                            the construction of which begins prior to 60
                            days after the Secretary publishes guidance
                            with respect to the requirements of paragraphs
                            (5) and (6).
                                ``(ii) A building or qualified retrofit
                            plan the construction of which satisfies the
                            requirements of paragraphs (5) and (6).
                ``(5) Prevailing wage requirements.--
                        ``(A) In general.--The requirements described in
                    this subparagraph with respect to any project are that
                    the taxpayer shall ensure that any laborers and
                    mechanics employed by contractors and subcontractors in
                    the construction of any property or with respect to
                    building modifications made as part of a qualified
                    retrofit plan shall be paid wages at rates not less
                    than the prevailing rates for construction, alteration,
                    or repair of a similar character in the locality as
                    most recently determined by the Secretary of Labor, in
                    accordance with subchapter IV of chapter 31 of title
                    40, United States Code.
                        ``(B) Correction and penalty related to failure to
                    satisfy wage requirements.--Rules similar to the rules
                    of clauses (i) through (iv) of section 45(b)(7)(B)
                    shall apply.
                ``(6) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.
                ``(7) Allocation of deduction by certain tax-exempt
            entities.--
                        ``(A) In general.--A specified tax-exempt entity
                    shall be treated in the same manner as a Federal,
                    State, or local government for purposes of applying
                    subsection (d)(4).
                        ``(B) Specified tax-exempt entity.--For purposes of
                    this paragraph, the term `specified tax-exempt entity'
                    means--
                                ``(i) the United States, any State or
                            political subdivision thereof, any possession
                            of the United States, or any agency or
                            instrumentality of any of the foregoing,
                                ``(ii) an Indian tribal government (as
                            defined in section 48(e)(4)(F)(ii)) or Alaska
                            Native Corporation (as defined in section 3 of
                            the Alaska Native Claims Settlement Act (43
                            U.S.C. 1602(m)), and
                                ``(iii) any organization exempt from tax
                            imposed by this chapter.
                ``(8) Alternative deduction for energy efficient retrofit
            building property.--
                        ``(A) In general.--In the case of a taxpayer which
                    elects (at such time and in such manner as the
                    Secretary may provide) the application of this
                    paragraph with respect to any qualified building, there
                    shall be allowed as a deduction for the taxable year
                    which includes the date of the qualifying final
                    certification with respect to the qualified retrofit
                    plan of such building, an amount equal to the lesser
                    of--
                                ``(i) the excess described in paragraph (3)
                            (determined by substituting `energy usage
                            intensity' for `total annual energy and power
                            costs' in subparagraph (B) thereof), or
                                ``(ii) the aggregate adjusted basis
                            (determined after taking into account all
                            adjustments with respect to such taxable year
                            other than the reduction under subsection (e))
                            of energy efficient retrofit building property
                            placed in service by the taxpayer pursuant to
                            such qualified retrofit plan.
                        ``(B) Qualified retrofit plan.--For purposes of
                    this paragraph, the term `qualified retrofit plan'
                    means a written plan prepared by a qualified
                    professional which specifies modifications to a
                    building which, in the aggregate, are expected to
                    reduce such building's energy usage intensity by 25
                    percent or more in comparison to the baseline energy
                    usage intensity of such building. Such plan shall
                    provide for a qualified professional to--
                                ``(i) as of any date during the 1-year
                            period ending on the date of the first
                            certification described in clause (ii), certify
                            the energy usage intensity of such building as
                            of such date,
                                ``(ii) certify the status of property
                            installed pursuant to such plan as meeting the
                            requirements of clauses (ii) and (iii)
                            subparagraph (C), and
                                ``(iii) as of any date that is more than 1
                            year after completion of the plan, certify the
                            energy usage intensity of such building as of
                            such date.
                        ``(C) Energy efficient retrofit building
                    property.--For purposes of this paragraph, the term
                    `energy efficient retrofit building property' means
                    property--
                                ``(i) with respect to which depreciation
                            (or amortization in lieu of depreciation) is
                            allowable,
                                ``(ii) which is installed on or in any
                            qualified building,
                                ``(iii) which is installed as part of--
                                        ``(I) the interior lighting
                                    systems,
                                        ``(II) the heating, cooling,
                                    ventilation, and hot water systems, or
                                        ``(III) the building envelope, and
                                ``(iv) which is certified in accordance
                            with subparagraph (B)(ii) as meeting the
                            requirements of clauses (ii) and (iii).
                        ``(D) Qualified building.--For purposes of this
                    paragraph, the term `qualified building' means any
                    building which--
                                ``(i) is located in the United States, and
                                ``(ii) was originally placed in service not
                            less than 5 years before the establishment of
                            the qualified retrofit plan with respect to
                            such building.
                        ``(E) Qualifying final certification.--For purposes
                    of this paragraph, the term `qualifying final
                    certification' means, with respect to any qualified
                    retrofit plan, the certification described in
                    subparagraph (B)(iii) if the energy usage intensity
                    certified in such certification is not more than 75
                    percent of the baseline energy usage intensity of the
                    building.
                        ``(F) Baseline energy usage intensity.--
                                ``(i) In general.--The term `baseline
                            energy usage intensity' means the energy usage
                            intensity certified under subparagraph (B)(i),
                            as adjusted to take into account weather as
                            compared to the energy usage intensity
                            determined under subparagraph (B)(iii).
                                ``(ii) Determination of adjustment.--For
                            purposes of clause (i), the adjustments
                            described in such clause shall be determined in
                            such manner as the Secretary may provide.
                        ``(G) Other definitions.--For purposes of this
                    paragraph--
                                ``(i) Energy usage intensity.--The term
                            `energy usage intensity' means the annualized,
                            measured site energy usage intensity determined
                            in accordance with such regulations or other
                            guidance as the Secretary may provide and
                            measured in British thermal units.
                                ``(ii) Qualified professional.--The term
                            `qualified professional' means an individual
                            who is a licensed architect or a licenced
                            engineer and meets such other requirements as
                            the Secretary may provide.
                        ``(H) Coordination with deduction otherwise allowed
                    under subsection (a).--
                                ``(i) In general.--In the case of any
                            building with respect to which an election is
                            made under subparagraph (A), the term `energy
                            efficient commercial building property' shall
                            not include any energy efficient retrofit
                            building property with respect to which a
                            deduction is allowable under this paragraph.
                                ``(ii) Certain rules not applicable.--
                                        ``(I) In general.--Except as
                                    provided in subclause (II), subsection
                                    (d) shall not apply for purposes of
                                    this paragraph.
                                        ``(II) Allocation of deduction by
                                    certain tax-exempt entities.--Rules
                                    similar to subsection (d)(4)
                                    (determined after application of
                                    paragraph (5)) shall apply for purposes
                                    of this paragraph.''.
        (c) Application to Real Estate Investment Trust Earnings and
    Profits.--Section 312(k)(3)(B) is amended--
                (1) by striking ``for purposes of computing the earnings
            and profits of a corporation'' and inserting the following:
                                ``(i) In general.--For purposes of
                            computing the earnings and profits of a
                            corporation, except as provided in clause
                            (ii)'', and
                (2) by adding at the end the following new clause:
                                ``(ii) Special rule.--In the case of a
                            corporation that is a real estate investment
                            trust, any amount deductible under section 179D
                            shall be allowed in the year in which the
                            property giving rise to such deduction is
                            placed in service.''.
        (d) Conforming Amendment.--Section 179D(d)(2) is amended by
    striking ``not later than the date that is 2 years before the date that
    construction of such property begins'' and inserting ``not later than
    the date that is 4 years before the date such property is placed in
    service''.
        (e) Effective Date.--
                (1) In general.--Except as otherwise provided in this
            subsection, the amendment made by this section shall apply to
            taxable years beginning after December 31, 2021.
                (2) Alternative deduction for energy efficient retrofit
            building property.--Paragraph (8) of section 179D(i) of the
            Internal Revenue Code of 1986 (as added by this section), and
            any other provision of such section solely for purposes of
            applying such paragraph, shall apply to property placed in
            service after December 31, 2021 (in taxable years ending after
            such date) if such property is placed in service pursuant to
            qualified retrofit plan (within the meaning of such section)
            established after such date.

    SEC. 136304. EXTENSION, INCREASE, AND MODIFICATIONS OF NEW ENERGY
                  EFFICIENT HOME CREDIT.

        (a) Extension of Credit.--Section 45L(g) is amended by striking
    ``December 31, 2021'' and inserting ``December 31, 2031''.
        (b) Increase in Credit Amounts.--Section 45L(a)(2) is amended to
    read as follows:
                ``(2) Applicable amount.--For purposes of paragraph (1),
            the applicable amount is an amount equal to--
                        ``(A) in the case of a dwelling unit which is
                    eligible to participate in the Energy Star Residential
                    New Construction Program or the Energy Star
                    Manufactured New Homes program--
                                ``(i) that is described in subsection
                            (c)(1)(A) (and not described in subsection
                            (c)(1)(B)), $2,500, and
                                ``(ii) that is described in subsection
                            (c)(1)(B), $5000, and
                        ``(B) in the case of a dwelling unit which is part
                    of a building eligible to participate in the Energy
                    Star Multifamily New Construction Program--
                                ``(i) that is described in subsection
                            (c)(1)(A) (and not described in subsection
                            (c)(1)(B)), $500, and
                                ``(ii) that is described in subsection
                            (c)(1)(B), $1000.''.
        (c) Modification of Energy Saving Requirements.--Section 45L(c) is
    amended to read as follows:
        ``(c) Energy Saving Requirements.--
                ``(1) In general.--A dwelling unit meets the energy saving
            requirements of this subsection if--
                        ``(A) such dwelling unit meets the requirements of
                    paragraph (2) or (3) (whichever is applicable), or
                        ``(B) such dwelling unit is certified as a zero
                    energy ready home under the zero energy ready home
                    program of the Department of Energy (or any successor
                    program determined by the Secretary) as in effect on
                    January 1, 2022.
                ``(2) Single-family home requirements.--A dwelling unit
            meets the requirements of this paragraph if--
                        ``(A) such dwelling unit meets--
                                ``(i) in the case of a dwelling unit
                            acquired before January 1, 2025, the Energy
                            Star Single-Family New Homes National Program
                            Requirements 3.1, and
                                ``(ii) in the case of a dwelling unit
                            acquired after December 31, 2024, the Energy
                            Star Single-Family New Homes National Program
                            Requirements 3.2,
                        ``(B) such dwelling unit meets the most recent
                    Energy Star Single-Family New Homes Program
                    Requirements applicable to the location of such
                    dwelling unit (as in effect on the latter of January 1,
                    2022 or January 1 of two calendar years prior to the
                    date the dwelling unit was acquired), or
                        ``(C) such dwelling unit meets the most recent
                    Energy Star Manufactured Home National program
                    requirements as in effect on the latter of January 1,
                    2022 or January 1 of two calendar years prior to the
                    date such dwelling unit is acquired.
                ``(3) Multi-family home requirements.--A dwelling unit
            meets the requirements of this paragraph if--
                        ``(A) such dwelling unit meets the most recent
                    Energy Star Multifamily New Construction National
                    Program Requirements (as in effect on either January 1,
                    2022 or January 1 of three calendar years prior to the
                    date the dwelling was acquired, whichever is later),
                    and
                        ``(B) such dwelling unit meets the most recent
                    Energy Star Multifamily New Construction Regional
                    Program Requirements applicable to the location of such
                    dwelling unit (as in effect on either January 1, 2022
                    or January 1 of three calendar years prior to the date
                    the dwelling was acquired, whichever is later).''.
        (d) Prevailing Wage Requirement.--Section 45L is amended by
    redesignating subsection (g) as subsection (h) and by inserting after
    subsection (f) the following new subsection:
        ``(g) Prevailing Wage Requirement.--
                ``(1) In general.--In the case of a qualifying residence
            described in subsection (b)(2)(B) meeting the prevailing wage
            requirements of paragraph (2), the credit amount allowed with
            respect to such residence shall be--
                        ``(A) $2,500 in the case of a residence described
                    in subparagraph (A) of subsection (c)(1) (and not
                    described in subparagraph (B) of such subsection), and
                        ``(B) $5,000 in the case of a residence described
                    in (c)(1)(B).
                ``(2) Prevailing wage requirements.--
                        ``(A) In general.--The requirements described in
                    this paragraph with respect to any qualified residence
                    are that the taxpayer shall ensure that any laborers
                    and mechanics employed by contractors and
                    subcontractors in the construction of such residence
                    shall be paid wages at rates not less than the
                    prevailing rates for construction, alteration, or
                    repair of a similar character in the locality as most
                    recently determined by the Secretary of Labor, in
                    accordance with subchapter IV of chapter 31 of title
                    40, United States Code.
                        ``(B) Correction and penalty related to failure to
                    satisfy wage requirements.--Rules similar to the rules
                    of clauses (i) through (iv) of section 45(b)(7)(B)
                    shall apply.
                ``(3) Regulations and guidance.--The Secretary shall issue
            such regulations or other guidance as the Secretary determines
            necessary or appropriate to carry out the purposes of this
            subsection, including regulations or other guidance which
            provides for requirements for recordkeeping or information
            reporting for purposes of establishing the requirements of this
            subsection.''.
        (e) Effective Dates.--The amendments made by this section shall
    apply to dwelling units acquired after December 31, 2021.

    SEC. 136305. MODIFICATIONS TO INCOME EXCLUSION FOR CONSERVATION
                  SUBSIDIES.

        (a) In General.--Section 136(a) is amended--
                (1) by striking ``any subsidy provided'' and inserting
            ``any subsidy--
                ``(1) provided'',
                (2) by striking the period at the end and inserting a
            comma, and
                (3) by adding at the end the following new paragraphs:
                ``(2) provided (directly or indirectly) by a public utility
            to a customer, or by a State or local government to a resident
            of such State or locality, for the purchase or installation of
            any water conservation or efficiency measure,
                ``(3) provided (directly or indirectly) by a storm water
            management provider to a customer, or by a State or local
            government to a resident of such State or locality, for the
            purchase or installation of any storm water management measure,
            or
                ``(4) provided (directly or indirectly) by a State or local
            government to a resident of such State or locality for the
            purchase or installation of any wastewater management measure,
            but only if such measure is with respect to the taxpayer's
            principal residence.''.
        (b) Conforming Amendments.--
                (1) Definition of water conservation or efficiency measure
            and storm water management measure.--Section 136(c) is
            amended--
                        (A) by striking ``Energy Conservation Measure'' in
                    the heading thereof and inserting ``Definitions'',
                        (B) by striking ``In general'' in the heading of
                    paragraph (1) and inserting ``Energy conservation
                    measure'', and
                        (C) by redesignating paragraph (2) as paragraph (5)
                    and by inserting after paragraph (1) the following:
                ``(2) Water conservation or efficiency measure.--For
            purposes of this section, the term `water conservation or
            efficiency measure' means any evaluation of water use, or any
            installation or modification of property, the primary purpose
            of which is to reduce consumption of water or to improve the
            management of water demand with respect to one or more dwelling
            units.
                ``(3) Storm water management measure.--For purposes of this
            section, the term `storm water management measure' means any
            installation or modification of property primarily designed to
            reduce or manage amounts of storm water with respect to one or
            more dwelling units.
                ``(4) Wastewater management measure.--For purposes of this
            section, the term `wastewater management measure' means any
            installation or modification of property primarily designed to
            manage wastewater (including septic tanks and cesspools) with
            respect to one or more dwelling units.''.
                (2) Definition of public utility.--Section 136(c)(5) (as
            redesignated by paragraph (1)(C)) is amended by striking
            subparagraph (B) and inserting the following:
                        ``(B) Public utility.--The term `public utility'
                    means a person engaged in the sale of electricity,
                    natural gas, or water to residential, commercial, or
                    industrial customers for use by such customers.
                        ``(C) Storm water management provider.--The term
                    `storm water management provider' means a person
                    engaged in the provision of storm water management
                    measures to the public.
                        ``(D) Person.--For purposes of subparagraphs (B)
                    and (C), the term `person' includes the Federal
                    Government, a State or local government or any
                    political subdivision thereof, or any instrumentality
                    of any of the foregoing.''.
                (3) Clerical amendments.--
                        (A) The heading for section 136 is amended--
                                (i) by inserting ``and water'' after
                            ``energy'', and
                                (ii) by striking ``provided by public
                            utilities''.
                        (B) The item relating to section 136 in the table
                    of sections of part III of subchapter B of chapter 1 is
                    amended--
                                (i) by inserting ``and water'' after
                            ``energy'', and
                                (ii) by striking ``provided by public
                            utilities''.
        (c) Effective Date.--The amendments made by this section shall
    apply to amounts received after December 31, 2018.
        (d) No Inference.--Nothing in this Act or the amendments made by
    this Act shall be construed to create any inference with respect to the
    proper tax treatment of any subsidy received directly or indirectly
    from a public utility, a storm water management provider, or a State or
    local government for any water conservation measure or storm water
    management measure before January 1, 2019.

    SEC. 136306. CREDIT FOR QUALIFIED WILDFIRE MITIGATION EXPENDITURES.

        (a) In General.--Subpart B of part IV of subchapter A of chapter 1
    is amended by inserting after section 27 the following new section:

    ``SEC. 28. QUALIFIED WILDFIRE MITIGATION EXPENDITURES.

        ``(a) In General.--There shall be allowed as a credit against the
    tax imposed by this chapter for the taxable year an amount equal to 30
    percent of the qualified wildfire mitigation expenditures paid or
    incurred by the taxpayer during such taxable year with respect to real
    property owned or leased by the taxpayer.
        ``(b) Qualified Wildfire Mitigation Expenditures.--For purposes of
    this section--
                ``(1) In general.--The term `qualified wildfire mitigation
            expenditures' means any specified wildfire mitigation
            expenditure made pursuant to a qualified State wildfire
            mitigation program of a State which requires expenditures for
            wildfire mitigation to be paid both by the taxpayer and such
            State. Such term shall not include any item of expenditure
            unless the ratio of the State's expenditure for such item to
            the sum of the State's and taxpayer's expenditures for such
            item is not less than 25 percent.
                ``(2) Specified wildfire mitigation expenditure.--The term
            `specified wildfire mitigation expenditure' means, with respect
            to any real property owned or leased by the taxpayer, any
            amount paid or incurred to reduce the risk of wildfire by
            removing accumulations of vegetation (including establishing,
            expanding, or maintaining fuel breaks to serve as fire breaks)
            on such real property.
                ``(3) Qualified state wildfire mitigation program.--The
            term `qualified State wildfire mitigation program' means any
            program of a State the primary purpose of which is to mitigate
            the risk of wildfires in such State.
                ``(4) Treatment of reimbursements.--Any amount originally
            paid or incurred by the taxpayer which is reimbursed by a State
            under a qualified wildfire mitigation program of such State
            shall be treated as paid by such State (and not by such
            taxpayer).
        ``(c) Application With Other Credits.--
                ``(1) Business credit treated as part of general business
            credit.--So much of the credit which would be allowed under
            subsection (a) for any taxable year (determined without regard
            to this subsection) that is attributable to expenditures made
            in the ordinary course of the taxpayer's trade or business (or,
            in the case of expenditures made by a State, would have been
            expenditures made in the ordinary course of the taxpayer's
            trade or business if made by the taxpayer) shall be treated as
            a credit listed in section 38(b) for taxable year (and not
            allowed under subsection (a)).
                ``(2) Personal credit.--For purposes of this title, the
            credit allowed under subsection (a) for any taxable year
            (determined after application of paragraph (1)) shall be
            treated as a credit allowable under subpart A for such taxable
            year.
        ``(d) Reduction of Credit Percentage Where Taxpayer Expenditures
    Less Than 30 Percent.--
                ``(1) In general.--If the expenditure percentage with
            respect to any item of qualified wildfire mitigation
            expenditure is less than 30 percent, subsection (a) shall be
            applied by substituting `the expenditure percentage' for `30
            percent' with respect to such item of expenditure.
                ``(2) Expenditure percentage.--For purposes of this
            section, the term `expenditure percentage' means, with respect
            to any item of qualified wildfire mitigation expenditure any
            portion of which is paid or incurred by a State, the ratio
            (expressed as a percentage) of--
                        ``(A) the taxpayer's expenditure for such item,
                    divided by
                        ``(B) the sum of the taxpayer's and such State's
                    expenditures for such item.
        ``(e) Special Rules.--
                ``(1) Treatment of expenditures related to marketable
            timber.--An expenditure shall not be taken into account for
            purposes of this section (whether made by the taxpayer or a
            State pursuant to a qualified State wildfire mitigation program
            of such State) if such expenditure is properly allocable to
            timber which is sold or exchanged by the taxpayer. The
            preceding sentence shall not apply to the extent that such
            amount exceeds the gain on such sale or exchange.
                ``(2) Basis reduction.--For purposes of this subtitle, if
            the basis of any property would (but for this paragraph) be
            determined by taking into account any qualified wildfire
            mitigation expenditure, the basis of such property shall be
            reduced by the amount of the credit allowed under subsection
            (a) with respect to such expenditure (determined without regard
            to subsection (c)).
                ``(3) Denial of double benefit.--The amount of any
            deduction or other credit allowable under this chapter for any
            expenditure for which a credit is allowable under subsection
            (a) shall be reduced by the amount of credit allowed under such
            subsection for such expenditure (determined without regard to
            subsection (c)).''.
        (b) Conforming Amendments.--
                (1) Section 38(b), as amended by the preceding provisions
            of this Act, is amended by striking ``plus'' at the end of
            paragraph (35), by striking the period at the end of paragraph
            (36) and inserting ``, plus'', and by adding at the end the
            following new paragraph:
                ``(37) the portion of the qualified wildfire mitigation
            expenditures credit to which section 28(c)(1) applies.''.
                (2) Section 1016(a) is amended by redesignating paragraphs
            (35) through (38) as paragraphs (36) through (39),
            respectively, and by inserting after paragraph (34) the
            following new paragraph:
                ``(35) to the extent provided in section 28(e)(2),''.
                (3) The table of sections for subpart B of part IV of
            subchapter A of chapter 1 is amended by inserting after the
            item relating to section 27 the following new item:

    ``Sec. 28. Qualified wildfire mitigation expenditures.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to expenditures paid or incurred after the date of the enactment
    of this Act, in taxable years ending after such date.

              PART 4--GREENING THE FLEET AND ALTERNATIVE VEHICLES

    SEC. 136401. REFUNDABLE NEW QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR
                  VEHICLE CREDIT FOR INDIVIDUALS.

        (a) In General.--Subpart C of part IV of subchapter A of chapter 1
    is amended by inserting after section 36B the following new section:

    ``SEC. 36C. NEW QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES.

        ``(a) Allowance of Credit.--In the case of an individual, there
    shall be allowed as a credit against the tax imposed by this subtitle
    for the taxable year an amount equal to the credit amount determined
    under subsection (b) with respect to a new qualified plug-in electric
    drive motor vehicle placed in service by the taxpayer during the
    taxable year.
        ``(b) Credit Amount.--
                ``(1) In general.--The amount determined under this
            subsection with respect to any new qualified plug-in electric
            drive motor vehicle is the sum of the amounts determined under
            paragraphs (2) through (5) with respect to such vehicle (not to
            exceed 50 percent of the purchase price of such vehicle).
                ``(2) Base amount.--The amount determined under this
            paragraph is $4,000.
                ``(3) Battery capacity.--In the case of a new qualified
            plug-in electric drive motor vehicle, the amount determined
            under this paragraph is $3,500 if--
                        ``(A) in the case of a vehicle placed in service
                    before January 1, 2027, such vehicle draws propulsion
                    energy from a battery with not less than 40 kilowatt
                    hours of capacity and has a gasoline tank capacity not
                    greater than 2.5 gallons, and
                        ``(B) in the case of a vehicle placed in service
                    after December 31, 2026, such vehicle draws propulsion
                    energy from a battery with not less than 50 kilowatt
                    hours of capacity and has a gasoline tank capacity not
                    greater than 2.5 gallons.
                ``(4) Domestic assembly.--In the case of a new qualified
            plug-in electric drive motor vehicle which satisfies the
            domestic assembly qualifications, the amount determined under
            this paragraph is $4,500.
                ``(5) Domestic content.--In the case of a new qualified
            plug-in electric drive motor vehicle which satisfies domestic
            content qualifications, the amount determined under this
            paragraph is $500.
        ``(c) Vehicle Limitation.--The number of new qualified plug-in
    electric drive motor vehicles taken in account under subsection (a)
    shall not exceed 1 per taxpayer per taxable year.
        ``(d) Limitation Based on Modified Adjusted Gross Income.--
                ``(1) In general.--The amount of the credit allowable under
            subsection (a) for any taxable year shall be reduced (but not
            below zero) by $200 for each $1,000 (or fraction thereof) by
            which--
                        ``(A) the lesser of--
                                ``(i) the taxpayer's modified adjusted
                            gross income for such taxable year, or
                                ``(ii) the taxpayer's modified adjusted
                            gross income for the preceding taxable year,
                            exceeds
                        ``(B) the threshold amount.
            For purposes of the preceding sentence, the term `modified
            adjusted gross income' means adjusted gross income increased by
            any amount excluded from gross income under section 911, 931,
            or 933.
                ``(2) Threshold amount.--For purposes of paragraph (1), the
            term `threshold amount' means--
                        ``(A) $500,000 in the case of a joint return or
                    surviving spouse (half such amount in the case of a
                    married individual filing a separate return),
                        ``(B) $375,000 in the case of a head of household,
                    and
                        ``(C) $250,000 in any other case.
        ``(e) Manufacturer's Suggested Retail Price Limitation.--
                ``(1) In general.--No credit shall be allowed under
            subsection (a) for a vehicle with a manufacturer's suggested
            retail price in excess of the applicable limitation.
                ``(2) Applicable limitation.--For purposes of paragraph
            (1), the applicable limitation for each vehicle classification
            is as follows:
                        ``(A) Vans.--In the case of a van, $80,000.
                        ``(B) Sport utility vehicles.--In the case of a
                    sport utility vehicle, $80,000.
                        ``(C) Pickup trucks.--In the case of a pickup
                    truck, $80,000.
                        ``(D) Other.--In the case of any other vehicle,
                    $55,000.
                ``(3) Regulations and guidance.--For purposes of this
            subsection, the Secretary shall prescribe such regulations or
            other guidance as the Secretary determines necessary or
            appropriate for determining vehicle classifications using
            criteria similar to that employed by the Environmental
            Protection Agency and the Department of the Energy to determine
            size and class of vehicles.''
        ``(f) New Qualified Plug-in Electric Drive Motor Vehicle.--For
    purposes of this section--
                ``(1) In general.--The term `new qualified plug-in electric
            drive motor vehicle' means a motor vehicle--
                        ``(A) the original use of which commences with the
                    taxpayer,
                        ``(B) which is acquired for use by the taxpayer and
                    not for resale,
                        ``(C) which is made by a qualified manufacturer,
                        ``(D) which is treated as a motor vehicle for
                    purposes of title II of the Clean Air Act,
                        ``(E) which has a gross vehicle weight rating of
                    less than 14,000 pounds,
                        ``(F) which is propelled to a significant extent by
                    an electric motor which draws electricity from a
                    battery which--
                                ``(i) has a capacity of not less than 10
                            kilowatt hours, and
                                ``(ii) is capable of being recharged from
                            an external source of electricity,
                        ``(G) with respect to which, in the case of a
                    vehicle placed in service after December 31, 2026,
                    final assembly is within the United States,
                        ``(H) is not of a character subject to an allowance
                    for depreciation, and
                        ``(I) for which the person who sells or leases any
                    new qualified plug-in electric drive motor vehicle to
                    the taxpayer furnishes a report to the taxpayer and to
                    the Secretary, at such time and in such manner as the
                    Secretary shall provide, containing--
                                ``(i) the name and taxpayer identification
                            number of the taxpayer,
                                ``(ii) the vehicle identification number of
                            the vehicle, unless, in accordance with any
                            applicable rules promulgated by the Secretary
                            of Transportation, the vehicle is not assigned
                            such a number,
                                ``(iii) the battery capacity of the
                            vehicle,
                                ``(iv) in the case of any new qualified
                            plug-in electric drive motor vehicle,
                            verification that original use of the vehicle
                            commences with the taxpayer,
                                ``(v) the maximum credit under this section
                            allowable to the taxpayer with respect to the
                            vehicle, and
                                ``(vi) in the case of a taxpayer who makes
                            an election under subsection (k)(1)--
                                        ``(I) the modified adjusted gross
                                    income of such taxpayer in the previous
                                    taxable year, as described in
                                    subsection (k)(6)(A), and
                                        ``(II) any amount described in
                                    subsection (k)(2)(C) which has been
                                    provided to such taxpayer.
                ``(2) Motor vehicle.--The term `motor vehicle' means any
            vehicle which is manufactured primarily for use on public
            streets, roads, and highways (not including a vehicle operated
            exclusively on a rail or rails) and which has at least 4
            wheels.
                ``(3) Qualified manufacturer.--The term `qualified
            manufacturer' means any manufacturer (within the meaning of the
            regulations prescribed by the Administrator of the
            Environmental Protection Agency for purposes of the
            administration of title II of the Clean Air Act (42 U.S.C. 7521
            et seq.)) which enters into a written agreement with the
            Secretary under which such manufacturer agrees--
                        ``(A) to ensure that each vehicle manufactured by
                    such manufacturer after the later of the date on which
                    such agreement takes effect or December 31, 2021, and
                    that meets the requirements of subsection (d),
                    subparagraphs (D), (E), and (F) of paragraph (1), and
                    paragraph (6) of subsection (f) is labeled with a
                    unique vehicle identification number, and
                        ``(B) to make periodic written reports to the
                    Secretary (at such times and in such manner as the
                    Secretary may provide) providing such vehicle
                    identification numbers and such other information
                    related to such vehicle as the Secretary may require.
                ``(4) Battery capacity.--The term `capacity' means, with
            respect to any battery, the quantity of electricity which the
            battery is capable of storing, expressed in kilowatt hours, as
            measured from a 100 percent state of charge to a 0 percent
            state of charge.
        ``(g) Special Rules.--
                ``(1) Basis reduction.--For purposes of this subtitle, the
            basis of any property for which a credit is allowable under
            subsection (a) shall be reduced by the amount of such credit so
            allowed.
                ``(2) No double benefit.--The amount of any deduction or
            other credit allowable under this chapter for a vehicle for
            which a credit is allowable under subsection (a) shall be
            reduced by the amount of credit allowed under such subsection
            for such vehicle.
                ``(3) Property used outside united states not qualified.--
            No credit shall be allowable under subsection (a) with respect
            to any property referred to in section 50(b)(1).
                ``(4) Recapture.--The Secretary shall, by regulations or
            other guidance, provide for recapturing the benefit of any
            credit allowable under subsection (a) with respect to any
            property which ceases to be property eligible for such credit.
                ``(5) Election not to take credit.--No credit shall be
            allowed under subsection (a) for any vehicle if the taxpayer
            elects to not have this section apply to such vehicle.
                ``(6) Interaction with air quality and motor vehicle safety
            standards.--A vehicle shall not be considered eligible for a
            credit under this section unless such vehicle is in compliance
            with--
                        ``(A) the applicable provisions of the Clean Air
                    Act for the applicable make and model year of the
                    vehicle (or applicable air quality provisions of State
                    law in the case of a State which has adopted such
                    provision under a waiver under section 209(b) of the
                    Clean Air Act), and
                        ``(B) the motor vehicle safety provisions of
                    sections 30101 through 30169 of title 49, United States
                    Code.
        ``(h) Credit Allowed for 2 and 3-wheeled Plug-in Electric
    Vehicles.--
                ``(1) In general.--In the case of a qualified 2- or 3-
            wheeled plug-in electric vehicle--
                        ``(A) there shall be allowed as a credit against
                    the tax imposed by this subtitle for the taxable year
                    an amount equal to the sum of the applicable amount
                    with respect to each such qualified 2- or 3-wheeled
                    plug-in electric vehicle placed in service by the
                    taxpayer during the taxable year, and
                        ``(B) the amount of the credit allowed under
                    subparagraph (A) shall be treated as a credit allowed
                    under subsection (a).
                ``(2) Applicable amount.--For purposes of paragraph (1),
            the applicable amount is an amount equal to the lesser of--
                        ``(A) 30 percent of the cost of the qualified 2- or
                    3-wheeled plug-in electric vehicle, or
                        ``(B) $7,500.
                ``(3) Qualified 2- or 3-wheeled plug-in electric vehicle.--
            The term `qualified 2- or 3-wheeled plug-in electric vehicle'
            means any vehicle which--
                        ``(A) has 2 or 3 wheels,
                        ``(B) meets the requirements of--
                                ``(i) subparagraphs (A), (B), (C), (E),
                            (F), (G), and (I) of subsection (e)(1)
                            (determined by substituting `2.5 kilowatt
                            hours' for `10 kilowatt hours' in subparagraph
                            (F)(i)),
                                ``(ii) paragraphs (3) and (4) of subsection
                            (e), and
                                ``(iii) subsections (f), (h), (i), and (k),
                        ``(C) is manufactured primarily for use on public
                    streets, roads, and highways, and
                        ``(D) is capable of achieving a speed of 45 miles
                    per hour or greater.
        ``(i) VIN Number Requirement.--No credit shall be allowed under
    this section with respect to any vehicle unless the taxpayer includes
    the vehicle identification number of such vehicle on the return of tax
    for the taxable year.
        ``(j) Treatment of Certain Possessions.--
                ``(1) Payments to possessions with mirror code tax
            systems.--The Secretary shall pay to each possession of the
            United States which has a mirror code tax system amounts equal
            to the loss (if any) to that possession by reason of the
            application of the provisions of this section (determined
            without regard to this subsection). Such amounts shall be
            determined by the Secretary based on information provided by
            the government of the respective possession.
                ``(2) Payments to other possessions.--The Secretary shall
            pay to each possession of the United States which does not have
            a mirror code tax system amounts estimated by the Secretary as
            being equal to the aggregate benefits (if any) that would have
            been provided to residents of such possession by reason of the
            provisions of this section if a mirror code tax system had been
            in effect in such possession. The preceding sentence shall not
            apply unless the respective possession has a plan which has
            been approved by the Secretary under which such possession will
            promptly distribute such payments to its residents.
                ``(3) Mirror code tax system; treatment of payments.--Rules
            similar to the rules of paragraphs (3), (4), and (5) of section
            21(h) shall apply for purposes of this section.
        ``(k) Assembly and Content Qualifications.--For purposes of this
    section--
                ``(1) Domestic assembly qualifications.--The term `domestic
            assembly qualifications' means, with respect to any new
            qualified plug-in electric vehicle, that the final assembly of
            such vehicle occurs at a plant, factory, or other place which
            is located in the United States and operating under a
            collective bargaining agreement negotiated by an employee
            organization (as defined in section 412(c)(4)), determined in a
            manner consistent with section 7701(a)(46).
                ``(2) Domestic content qualifications.--The term `domestic
            content qualifications' means, with respect to any model of a
            new qualified plug-in electric vehicle, that vehicles of that
            model are powered by battery cells which are manufactured in
            the United States as certified by the manufacturer at such time
            and in such form and manner as the Secretary may prescribe.
                ``(3) Final assembly.--The term `final assembly' means the
            process by which a manufacturer produces a new qualified plug-
            in electric drive motor vehicle at, or through the use of, a
            plant, factory, or other place from which the vehicle is
            delivered to a dealer or importer with all component parts
            necessary for the mechanical operation of the vehicle included
            with the vehicle, whether or not the component parts are
            permanently installed in or on the vehicle.
        ``(l) Termination.--No credit shall be allowed under this section
    with respect to any vehicle acquired after December 31, 2031.''.
        (b) Transfer of Credit.--
                (1) In general.--Section 36C, as added by subsection (a),
            is amended by redesignating subsection (k) as subsection (l)
            and by inserting after subsection (j) following new subsection:
        ``(k) Transfer of Credit.--
                ``(1) In general.--Subject to such regulations or other
            guidance as the Secretary determines necessary or appropriate,
            if the taxpayer who acquires a new plug-in electric drive motor
            vehicle elects the application of this subsection with respect
            to such vehicle, the credit which would (but for this
            subsection) be allowed to such taxpayer with respect to such
            vehicle shall be allowed to the eligible entity specified in
            such election (and not to such taxpayer).
                ``(2) Eligible entity.--For purposes of this paragraph, the
            term `eligible entity' means, with respect to the vehicle for
            which the credit is allowed under subsection (a), the dealer
            which sold such vehicle to the taxpayer and has--
                        ``(A) subject to paragraph (4), registered with the
                    Secretary for purposes of this paragraph, at such time,
                    and in such form and manner, as the Secretary may
                    prescribe,
                        ``(B) prior to the election described in paragraph
                    (1) and not later than at the time of such sale,
                    disclosed to the taxpayer purchasing such vehicle--
                                ``(i) the manufacturer's suggested retail
                            price,
                                ``(ii) the value of the credit allowed or
                            other incentive available for the purchase of
                            such vehicle,
                                ``(iii) all fees associated with the
                            purchase of such vehicle, and
                                ``(iv) the amount provided by the dealer to
                            such taxpayer as a condition of the election
                            described in paragraph (1),
                        ``(C) made payment to such taxpayer (whether in
                    cash or in the form of a partial payment or down
                    payment for the purchase of such vehicle) in an amount
                    equal to the credit otherwise allowable to such
                    taxpayer, and
                        ``(D) with respect to any incentive otherwise
                    available for the purchase of a vehicle for which a
                    credit is allowed under this section, including any
                    incentive in the form of a rebate or discount provided
                    by the dealer or manufacturer, ensured that--
                                ``(i) the availability or use of such
                            incentive shall not limit the ability of a
                            taxpayer to make an election described in
                            paragraph (1), and
                                ``(ii) such election shall not limit the
                            value or use of such incentive.
                ``(3) Timing.--An election described in paragraph (1) shall
            be made by the taxpayer not later than the date on which the
            vehicle for which the credit is allowed under subsection (a) is
            purchased.
                ``(4) Revocation of registration.--Upon determination by
            the Secretary that a dealer has failed to comply with the
            requirements described in paragraph (2), the Secretary may
            revoke the registration (as described in subparagraph (A) of
            such paragraph) of such dealer.
                ``(5) Tax treatment of payments.--With respect to any
            payment described in paragraph (2)(C), such payment--
                        ``(A) shall not be includible in the gross income
                    of the taxpayer, and
                        ``(B) with respect to the dealer, shall not be
                    deductible under this title.
                ``(6) Application of certain other requirements.--In the
            case of any election under paragraph (1) with respect to any
            vehicle--
                        ``(A) the amount of the reduction under subsection
                    (c) shall be determined with respect to the modified
                    adjusted gross income of the taxpayer for the taxable
                    year preceding the taxable year in which such vehicle
                    was acquired (and not with respect to such income for
                    the taxable year in which such vehicle was acquired),
                        ``(B) the requirements of paragraphs (1) and (2) of
                    subsection (f) shall apply to the taxpayer who acquired
                    the vehicle in the same manner as if the credit
                    determined under this section with respect to such
                    vehicle were allowed to such taxpayer,
                        ``(C) subsection (f)(5) shall not apply, and
                        ``(D) the requirement of subsection (h) shall be
                    treated as satisfied if the eligible entity provides
                    the vehicle identification number of such vehicle to
                    the Secretary in such manner as the Secretary may
                    provide.
                ``(7) Advance payment to registered dealers.--
                        ``(A) In general.--The Secretary shall establish a
                    program to make advance payments to any eligible entity
                    in an amount equal to the cumulative amount of the
                    credits allowed under subsection (a) with respect to
                    any vehicles sold by such entity for which an election
                    described in paragraph (1) has been made.
                        ``(B) Excessive payments.--Rules similar to the
                    rules of section 6417(c)(7) shall apply for purposes of
                    this paragraph.
                ``(8) Dealer.--For purposes of this subsection, the term
            `dealer' means a person licensed by a State, the District of
            Columbia, the Commonwealth of Puerto Rico, any other territory
            or possession of the United States, an Indian tribal government
            (as defined in section 48(e)(4)(F)(ii)), or any Alaska Native
            Corporation (as defined in section 3 of the Alaska Native
            Claims Settlement Act (43 U.S.C. 1602(m)) to engage in the sale
            of vehicles.''.
                (2) Conforming amendment.--Section 36C(g)(3)(iii), as added
            by subsection (a), is amended by striking ``, and (k)'' and
            inserting ``(k), and (l)''.
        (c) Repeal of Nonrefundable New Qualified Plug-in Electric Drive
    Motor Vehicle Credit.--Subpart B of part IV of subchapter A of chapter
    1 is amended by striking section 30D (and by striking the item relating
    to such section in the table of sections of such subpart).
        (d) Conforming Amendments.--
                (1) Section 1016(a)(37) is amended by striking ``section
            30D(f)(1)'' and inserting ``section 36C(f)(1)''.
                (2) Section 6211(b)(4)(A) is amended by inserting ``36C,''
            after ``36B,''.
                (3) Section 6213(g)(2), as amended by the preceding
            provisions of this Act, is amended--
                        (A) in subparagraph (R), by striking ``and'' at the
                    end,
                        (B) in subparagraph (S), by striking the period at
                    the end and inserting ``, and'', and
                        (C) by adding at the end the following:
                        ``(T) an omission of a correct vehicle
                    identification number required under section 36C(f)
                    (relating to credit for new qualified plug-in electric
                    drive motor vehicles) to be included on a return.''.
                (4) Section 6501(m) is amended by striking ``30D(e)(4)''
            and inserting ``36C(f)(5)''.
                (5) Section 166(b)(5)(A)(ii) of title 23, United States
            Code, is amended by striking ``section 30D(d)(1)'' and
            inserting ``section 36C(e)(1)''.
                (6) Section 1324(b)(2) of title 31, United States Code, is
            amended by inserting ``36C,'' after ``36B,''.
                (7) The table of sections for subpart C of part IV of
            subchapter A of chapter 1 is amended by inserting after the
            item relating to section 36B the following new item:

    ``Sec. 36C. New qualified plug-in electric drive motor vehicles.''.
        (e) Effective Dates.--
                (1) The amendments made by subsections (a), (c), and (d) of
            this section shall apply to vehicles acquired after December
            31, 2021.
                (2) The amendments made by subsection (b) shall apply to
            vehicles acquired after December 31, 2022.

    SEC. 136402. CREDIT FOR PREVIOUSLY-OWNED QUALIFIED PLUG-IN ELECTRIC
                  DRIVE MOTOR VEHICLES.

        (a) In General.--Subpart C of part IV of subchapter A of chapter 1,
    as amended by the preceding provisions of this Act, is amended by
    inserting after section 36C the following new section:

    ``SEC. 36D. PREVIOUSLY-OWNED QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR
                  VEHICLES.

        ``(a) Allowance of Credit.--In the case of a qualified buyer who
    during a taxable year places in service a previously-owned qualified
    plug-in electric drive motor vehicle, there shall be allowed as a
    credit against the tax imposed by this subtitle for the taxable year an
    amount equal to the sum of--
                ``(1) $2,000, plus
                ``(2) the supplemental credit amount.
        ``(b) Supplemental Credit Amount.--For purposes of subsection (a),
    the term `supplemental credit amount' means--
                ``(1) $2,000, if--
                        ``(A) in the case of a vehicle placed in service
                    before January 1, 2027, such vehicle draws propulsion
                    energy from a battery with not less than 40 kilowatt
                    hours of capacity and has a gasoline tank capacity not
                    greater than 2.5 gallons, and
                        ``(B) in the case of a vehicle placed in service
                    after December 31, 2026, such vehicle draws propulsion
                    energy from a battery with not less than 50 kilowatt
                    hours of capacity and has a gasoline tank capacity not
                    greater than 2.5 gallons, and
                ``(2) $0 in any other case.
        ``(c) Limitations.--
                ``(1) Sale price.--The credit allowed under subsection (a)
            with respect to sale of a vehicle shall not exceed 50 percent
            of the sale price.
                ``(2) Limitation based on modified adjusted gross income.--
            The amount which would (but for this paragraph) be allowed as a
            credit under subsection (a) shall be reduced (but not below
            zero) by $200 for each $1,000 (or fraction thereof) by which
            the lesser of--
                        ``(A) the taxpayer's modified adjusted gross income
                    for such taxable year, or
                        ``(B) the taxpayer's modified adjusted gross income
                    for the preceding taxable year, exceeds--
                                ``(i) $150,000 in the case of a joint
                            return or a surviving spouse (as defined in
                            section 2(a)),
                                ``(ii) $112,500 in the case of a head of
                            household (as defined in section 2(b)), and
                                ``(iii) $75,000 in the case of a taxpayer
                            not described in paragraph (1) or (2).
        ``(d) Definitions.--For purposes of this section--
                ``(1) Previously-owned qualified plug-in electric drive
            motor vehicle.--The term `previously-owned qualified plug-in
            electric drive motor vehicle' means, with respect to a
            taxpayer, a motor vehicle--
                        ``(A) the model year of which is at least 2 years
                    earlier than the calendar year in which the taxpayer
                    acquires such vehicle,
                        ``(B) the original use of which commences with a
                    person other than the taxpayer,
                        ``(C) which is acquired by the taxpayer in a
                    qualified sale, and
                        ``(D) which meets the requirements of subparagraphs
                    (C), (D), (E), (F), (G), (H), and (I) of section
                    36C(e)(1) (determined by applying `previously-owned
                    qualified plug-in electric drive motor vehicle' for
                    `new qualified plug-in electric drive motor vehicle'),
                    or which is a new qualified fuel cell motor vehicle (as
                    defined in subparagraphs (A) and (B) of section
                    30B(b)(3)) which has a gross vehicle weight rating of
                    less than 14,000 pounds.
                ``(2) Qualified sale.--The term `qualified sale' means a
            sale of a motor vehicle--
                        ``(A) by a seller who holds such vehicle in
                    inventory (within the meaning of section 471) for sale
                    or lease,
                        ``(B) for a sale price not to exceed $25,000, and
                        ``(C) which is the first transfer since the date of
                    the enactment of this section to a person other than
                    the person with whom the original use of such vehicle
                    commenced.
                ``(3) Qualified buyer.--The term `qualified buyer' means,
            with respect to a sale of a motor vehicle, a taxpayer--
                        ``(A) who is an individual,
                        ``(B) who purchases such vehicle for use and not
                    for resale,
                        ``(C) with respect to whom no deduction is
                    allowable with respect to another taxpayer under
                    section 151,
                        ``(D) who has not been allowed a credit under this
                    section for any sale during the 3-year period ending on
                    the date of the sale of such vehicle, and
                        ``(E) who possesses a certificate issued by the
                    seller that certifies--
                                ``(i) that the vehicle is a previously-
                            owned qualified plug-in electric drive motor
                            vehicle,
                                ``(ii) the vehicle identification number of
                            such vehicle,
                                ``(iii) the capacity of the battery at time
                            of sale, and
                                ``(iv) such other information as the
                            Secretary may require.
                ``(4) Motor vehicle; capacity.--The terms `motor vehicle'
            and `capacity' have the meaning given such terms in paragraphs
            (2) and (4) of section 36C(e), respectively.
        ``(e) VIN Number Requirement.--No credit shall be allowed under
    subsection (a) with respect to any vehicle unless the taxpayer includes
    the vehicle identification number of such vehicle on the return of tax
    for the taxable year.
        ``(f) Application of Certain Rules.--For purposes of this section,
    rules similar to the rules of paragraphs (1), (2), (4), (5), and (6) of
    section 36C(f) shall apply for purposes of this section.
        ``(g) Certificate Submission Requirement.--The Secretary may
    require that the issuer of the certificate described in subsection
    (c)(3)(E) submit such certificate to the Secretary at the time and in
    the manner required by the Secretary.
        ``(h) Treatment of Certain Possessions.--
                ``(1) Payments to possessions with mirror code tax
            systems.--The Secretary shall pay to each possession of the
            United States which has a mirror code tax system amounts equal
            to the loss (if any) to that possession by reason of the
            application of the provisions of this section. Such amounts
            shall be determined by the Secretary based on information
            provided by the government of the respective possession.
                ``(2) Payments to other possessions.--The Secretary shall
            pay to each possession of the United States which does not have
            a mirror code tax system amounts estimated by the Secretary as
            being equal to the aggregate benefits (if any) that would have
            been provided to residents of such possession by reason of the
            provisions of this section if a mirror code tax system had been
            in effect in such possession. The preceding sentence shall not
            apply unless the respective possession has a plan which has
            been approved by the Secretary under which such possession will
            promptly distribute such payments to its residents.
                ``(3) Mirror code tax system; treatment of payments.--Rules
            similar to the rules of paragraphs (3), (4), and (5) of section
            21(h) shall apply for purposes of this section.
        ``(i) Transfer of Credit.--Rules similar to the rules of section
    36C(k) shall apply.
        ``(j) Termination.--No credit shall be allowed under this section
    with respect to any vehicle acquired after December 31, 2031.''.
        (b) Conforming Amendments.--
                (1) Section 6211(b)(4)(A), as amended by the preceding
            provisions of this Act, is amended by inserting ``36D,'' after
            ``36C,''.
                (2) Section 6213(g)(2), as amended by the preceding
            provisions of this Act, is amended--
                        (A) in subparagraph (S), by striking ``and'' at the
                    end,
                        (B) in subparagraph (T), by striking the period at
                    the end and inserting ``, and'', and
                        (C) by adding at the end the following:
                        ``(U) an omission of a correct vehicle
                    identification number required under section 36D(d)
                    (relating to credit for previously-owned qualified
                    plug-in electric drive motor vehicles) to be included
                    on a return.''.
                (3) Paragraph (2) of section 1324(b) of title 31, United
            States Code, as amended by the preceding provisions of this
            Act, is amended by inserting ``36D,'' after ``36C,''.
        (c) Clerical Amendment.--The table of sections for subpart C of
    part IV of subchapter A of chapter 1, as amended by the preceding
    provisions of this Act, is amended by inserting after the item relating
    to section 36C the following new item:

    ``Sec. 36D. Previously-owned qualified plug-in electric drive motor
                                vehicles.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to vehicles acquired after December 31, 2021.

    SEC. 136403. QUALIFIED COMMERCIAL ELECTRIC VEHICLES.

        (a) In General.--Subpart D of part IV of subchapter A of chapter 1
    is amended by adding at the end the following new section:

    ``SEC. 45Y. CREDIT FOR QUALIFIED COMMERCIAL ELECTRIC VEHICLES.

        ``(a) In General.--For purposes of section 38, the qualified
    commercial electric vehicle credit for any taxable year is an amount
    equal to the sum of the credit amounts determined under subsection (b)
    with respect to each qualified commercial electric vehicle placed in
    service by the taxpayer during the taxable year.
        ``(b) Per Vehicle Amount.--
                ``(1) In general.--The amount determined under this
            subsection with respect to any qualified commercial electric
            vehicle shall be equal to the lesser of--
                        ``(A) 15 percent of the basis of such vehicle (30
                    percent in the case of a vehicle not powered by a
                    gasoline or diesel internal combustion engine), or
                        ``(B) the incremental cost of such vehicle.
                ``(2) Incremental cost.--For purposes of paragraph (1)(B),
            the incremental cost of any qualified commercial electric
            vehicle is an amount equal to the excess of the purchase price
            for such vehicle over such price of a comparable vehicle.
                ``(3) Comparable vehicle.--For purposes of this paragraph,
            the term `comparable vehicle' means, with respect to any
            qualified commercial electric vehicle, any vehicle which is
            powered solely by a gasoline or diesel internal combustion
            engine and which is comparable in size and use to such vehicle.
                ``(4) Vehicles for lease to individuals.--
                        ``(A) In general.--In the case of a commercial
                    electric vehicle which is acquired by the taxpayer for
                    the purpose of leasing such vehicle to any individual,
                    the amount determined under this subsection with
                    respect to such vehicle shall, at the election of such
                    taxpayer, be equal to the amount of the credit that
                    would otherwise be allowed under section 36C(a) with
                    respect to such vehicle, as determined as if such
                    vehicle--
                                ``(i) is a new qualified plug-in electric
                            drive motor vehicle, and
                                ``(ii) has been acquired and placed in
                            service by an individual.
                        ``(B) Election requirements.--
                                ``(i) In general.--An election under
                            subparagraph (A) shall be made at such time and
                            in such manner as the Secretary prescribes by
                            regulations or other guidance.
                                ``(ii) Disclosure requirement.--For
                            purposes of any regulations or other guidance
                            prescribed under clause (i), the Secretary
                            shall require that, as a condition of an
                            election under subparagraph (A), the taxpayer
                            making such election shall be required to
                            disclose to the lessee of the commercial
                            electric vehicle the value of the credit
                            allowed under this section.
        ``(c) Qualified Commercial Electric Vehicle.--For purposes of this
    section, the term `qualified commercial electric vehicle' means any
    vehicle which--
                ``(1) meets the requirements of subparagraphs (A) and (C)
            of section 36C(e)(1) without regard to any gross vehicle weight
            rating or the requirements of section 36C(d), and is acquired
            for use or lease by the taxpayer and not for resale,
                ``(2) either--
                        ``(A) meets the requirements of subparagraph (D) of
                    section 36C(e)(1) and is manufactured primarily for use
                    on public streets, roads, and highways (not including a
                    vehicle operated exclusively on a rail or rails), or
                        ``(B) is mobile machinery, as defined in section
                    4053(8) (including vehicles that are not designed to
                    perform a function of transporting a load over the
                    public highways),
                ``(3) either--
                        ``(A) is propelled to a significant extent by an
                    electric motor which draws electricity from a battery
                    which has a capacity of not less than 15 kilowatt hours
                    and is capable of being recharged from an external
                    source of electricity, or
                        ``(B) is a new qualified fuel cell motor vehicle
                    described in subparagraphs (A) and (B) of section
                    30B(b)(3), and
                ``(4) is of a character subject to the allowance for
            depreciation.
        ``(d) Special Rules.--
                ``(1) In general.--Subject to paragraph (2), rules similar
            to the rules under subsection (f) of section 36C shall apply
            for purposes of this section.
                ``(2) Recapture.--The Secretary shall, by regulations or
            other guidance, provide for recapturing the benefit of any
            credit allowed under subsection (a) with respect to any
            property which ceases to be property eligible for such credit,
            including regulations or other guidance which, in the case of
            any commercial electric vehicle for which an election was made
            under subsection (b)(4)--
                        ``(A) recaptures the credit allowed under
                    subsection (a) if--
                                ``(i) such vehicle was not leased to an
                            individual, or
                                ``(ii) the taxpayer failed to comply with
                            the requirements described in subsection
                            (b)(4)(B)(ii), and
                        ``(B) in the case of a commercial electric vehicle
                    which is leased by an individual whose modified
                    adjusted gross income exceeds the threshold amount
                    under section 36C(c)(2), recaptures so much of the
                    credit allowed under subsection (a) as exceeds the
                    amount of the credit which would have otherwise been
                    allowable under such subsection if, for purposes of
                    subsection (b)(4)(A), the amount of the credit that
                    would otherwise be allowed under section 36C(a) with
                    respect to such vehicle had been determined as if such
                    vehicle was acquired and placed in service by such
                    individual and subject to reduction under section
                    36C(c).
                ``(3) Vehicles placed in service by tax-exempt entities.--
            Subsection (c)(4) shall not apply to any vehicle which is not
            subject to a lease and which is placed in service by a tax-
            exempt entity described in clause (i), (ii), or (iv) of section
            168(h)(2)(A).
        ``(e) VIN Number Requirement.--No credit shall be determined under
    subsection (a) with respect to any vehicle unless the taxpayer includes
    the vehicle identification number of such vehicle on the return of tax
    for the taxable year.
        ``(f) Termination.--No credit shall be determined under this
    section with respect to any vehicle acquired after December 31,
    2031.''.
        (b) Elective Payment of Credit in Case of Certain Tax-exempt
    Entities.--Section 6417(b), as amended by the preceding provisions of
    this Act, is amended by adding at the end the following new paragraph:
                ``(9) In the case of a tax-exempt entity described in
            clause (i), (ii), or (iv) of section 168(h)(2)(A), the credit
            for qualified commercial vehicles determined under section 45Y
            by reason of subsection (d)(2) thereof.''.
        (c) Conforming Amendments.--
                (1) Section 38(b) is amended by striking paragraph (30) and
            inserting the following:
                ``(30) the qualified commercial electric vehicle credit
            determined under section 45Y,''.
                (2) Section 6213(g)(2), as amended by the preceding
            provisions of this Act, is amended--
                        (A) in subparagraph (T), by striking ``and'' at the
                    end,
                        (B) in subparagraph (U), by striking the period at
                    the end and inserting ``, and'', and
                        (C) by adding at the end the following:
                        ``(V) an omission of a correct vehicle
                    identification number required under section 45Y(e)
                    (relating to commercial electric vehicle credit) to be
                    included on a return.''.
                (3) The table of sections for subpart D of part IV of
            subchapter A of chapter 1 is amended by adding at the end the
            following new item:

    ``Sec. 45Y. Qualified commercial electric vehicle credit.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to vehicles acquired after December 31, 2021.

    SEC. 136404. QUALIFIED FUEL CELL MOTOR VEHICLES.

        (a) In General.--Section 30B(k)(1) is amended by striking
    ``December 31, 2021'' and inserting ``December 31, 2031''.
        (b) New Qualified Fuel Cell Motor Vehicle.--Section 30B(b) is
    amended by striking ``and'' at the end of subparagraph (D), by striking
    the period at the end of subparagraph (E) and inserting ``, and'', and
    by adding at the end the following new subparagraph:
                        ``(F) which is not property of a character subject
                    to an allowance for depreciation.''.
        (c) Conforming Amendment.--Section 30B(g) is amended to read as
    follows:
        ``(g) Personal Credit.--For purposes of this title, the credit
    allowed under subsection (a) for any taxable year (determined after
    application of paragraph (1)) shall be treated as a credit allowable
    under subpart A for such taxable year.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to property placed in service after December 31, 2021.

    SEC. 136405. ALTERNATIVE FUEL REFUELING PROPERTY CREDIT.

        (a) In General.--Section 30C(g) is amended by striking ``December
    31, 2021'' and inserting ``December 31, 2031''.
        (b) Additional Credit for Certain Electric Charging Property.--
                (1) In general.--Section 30C(a) is amended--
                        (A) by striking ``equal to 30 percent'' and
                    inserting the following: ``equal to the sum of--
                ``(1) 30 percent (6 percent in the case of property of a
            character subject to depreciation)'',
                        (B) by striking the period at the end and inserting
                    ``, plus'', and
                        (C) by adding at the end the following new
                    paragraph:
                ``(2) 4 percent of so much of such cost as exceeds the
            limitation under subsection (b)(1) that does not exceed the
            amount of cost attributable to qualified alternative fuel
            vehicle refueling property (determined without regard to
            subsection (c)(1) and as if only electricity, and fuel at least
            85 percent of the volume of which consists of hydrogen, were
            treated as clean-burning fuels for purposes of section 179A(d))
            which--
                        ``(A) is intended for general public use with no
                    associated fee or payment arrangement,
                        ``(B) is intended for general public use and
                    accepts payment via a credit card reader, including a
                    credit card reader that uses contactless technology, or
                        ``(C) is intended for use exclusively by commercial
                    or governmental vehicles.''.
                (2) Conforming amendment.--Section 30C(b) is amended--
                        (A) by striking ``The credit allowed under
                    subsection (a)'' and inserting ``The amount of cost
                    taken into account under subsection (a)(1)'',
                        (B) by striking ``$30,000'' and inserting
                    ``$100,000'', and
                        (C) by striking ``$1,000'' and inserting
                    ``$3,333.33''.
                (3) Bidirectional charging equipment included as qualified
            alternative fuel vehicle refueling property.--Section 30C(c) is
            amended to read as follows:
        ``(c) Qualified Alternative Fuel Vehicle Refueling Property.--For
    purposes of this section--
                ``(1) In general.--The term `qualified alternative fuel
            vehicle refueling property' has the same meaning as the term
            `qualified clean-fuel vehicle refueling property' would have
            under section 179A if--
                        ``(A) paragraph (1) of section 179A(d) did not
                    apply to property installed on property which is used
                    as the principal residence (within the meaning of
                    section 121) of the taxpayer, and
                        ``(B) only the following were treated as clean-
                    burning fuels for purposes of section 179A(d):
                                ``(i) Any fuel at least 85 percent of the
                            volume of which consists of one or more of the
                            following: ethanol, natural gas, compressed
                            natural gas, liquified natural gas, liquefied
                            petroleum gas, or hydrogen.
                                ``(ii) Any mixture--
                                        ``(I) which consists of two or more
                                    of the following: biodiesel (as defined
                                    in section 40A(d)(1)), diesel fuel (as
                                    defined in section 4083(a)(3)), or
                                    kerosene, and
                                        ``(II) at least 20 percent of the
                                    volume of which consists of biodiesel
                                    (as so defined) determined without
                                    regard to any kerosene in such mixture.
                                ``(iii) Electricity.
                ``(2) Bidirectional charging equipment.--Property shall not
            fail to be treated as qualified alternative fuel vehicle
            refueling property solely because such property--
                        ``(A) is capable of charging the battery of a motor
                    vehicle propelled by electricity, and
                        ``(B) allows discharging electricity from such
                    battery to an electric load external to such motor
                    vehicle.''.
        (c) Certain Electric Charging Stations Included as Qualified
    Alternative Fuel Vehicle Refueling Property.--Section 30C is amended by
    redesignating subsections (f) and (g) as subsections (g) and (h),
    respectively, and by inserting after subsection (e) the following:
        ``(f) Special Rule for Electric Charging Stations for Certain
    Vehicles With 2 or 3 Wheels.--For purposes of this section--
                ``(1) In general.--The term `qualified alternative fuel
            vehicle refueling property' includes any property described in
            subsection (c) for the recharging of a motor vehicle described
            in paragraph (2) that is propelled by electricity, but only if
            the property--
                        ``(A) meets the requirements of subsection (a)(2),
                    and
                        ``(B) is of a character subject to depreciation.
                ``(2) Motor vehicle.--A motor vehicle is described in this
            paragraph if the motor vehicle--
                        ``(A) is manufactured primarily for use on public
                    streets, roads, or highways (not including a vehicle
                    operated exclusively on a rail or rails), and
                        ``(B) has at least 2, but not more than 3,
                    wheels.''.
        (d) Wage and Apprenticeship Requirements.--Section 30C, as amended
    by this section, is further amended by redesignating subsections (g)
    and (h) as subsections (h) and (i) and by inserting after subsection
    (f) the following new subsection:
        ``(g) Wage and Apprenticeship Requirements.--
                ``(1) Increased credit amount.--
                        ``(A) In general.--In the case of any qualified
                    alternative fuel vehicle refueling project which
                    satisfies the requirements of subparagraph (C), the
                    amount of the credit determined under subsection (a)
                    for property of a character subject to an allowance for
                    depreciation shall be equal to such amount multiplied
                    by 5 (determined without regard to this sentence).
                        ``(B) Qualified alternative fuel vehicle refueling
                    project.--For purposes of this subsection, the term
                    `qualified alternative fuel vehicle refueling project'
                    means a project consisting of multiple properties that
                    are part of a single project. The requirements of this
                    paragraph shall be applied to such project.
                        ``(C) Project requirements.--A project meets the
                    requirements of this subparagraph if it is one of the
                    following:
                                ``(i) A project the construction of which
                            begins prior to the date that is 60 days after
                            the Secretary publishes guidance with respect
                            to the requirements of paragraphs (2) and (3).
                                ``(ii) A project which satisfies the
                            requirements of paragraphs (2) and (3).
                ``(2) Prevailing wage requirements.--
                        ``(A) In general.--The requirements described in
                    this subparagraph with respect to any qualified
                    alternative fuel vehicle refueling project are that the
                    taxpayer shall ensure that any laborers and mechanics
                    employed by contractors and subcontractors in the
                    construction of such property shall be paid wages at
                    rates not less than the prevailing rates for
                    construction, alteration, or repair of a similar
                    character in the locality as most recently determined
                    by the Secretary of Labor, in accordance with
                    subchapter IV of chapter 31 of title 40, United States
                    Code.
                        ``(B) Correction and penalty related to failure to
                    satisfy wage requirements.--Rules similar to the rules
                    of clauses (i) through (iv) of section 45(b)(7)(B)
                    shall apply.
                ``(3) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.
                ``(4) Regulations and guidance.--The Secretary shall issue
            such regulations or other guidance as the Secretary determines
            necessary or appropriate to carry out the purposes of this
            subsection, including regulations or other guidance which
            provides for requirements for recordkeeping or information
            reporting for purposes of establishing the requirements of this
            subsection.''.
        (e) Effective Date.--The amendment made by this section shall apply
    to property placed in service after December 31, 2021.

    SEC. 136406. REINSTATEMENT AND EXPANSION OF EMPLOYER-PROVIDED FRINGE
                  BENEFITS FOR BICYCLE COMMUTING.

        (a) Repeal of Suspension of Exclusion for Qualified Bicycle
    Commuting Benefits.--Section 132(f) is amended by striking paragraph
    (8).
        (b) Expansion of Bicycle Commuting Benefits.--Section 132(f)(5)(F)
    is amended to read as follows:
                        ``(F) Definitions related to bicycle commuting
                    benefits.--
                                ``(i) Qualified bicycle commuting
                            benefit.--The term `qualified bicycle commuting
                            benefit' means, with respect to any calendar
                            year--
                                        ``(I) any employer reimbursement
                                    during the 15-month period beginning
                                    with the first day of such calendar
                                    year for reasonable expenses incurred
                                    by the employee during such calendar
                                    year for the purchase (including
                                    associated finance charges), lease,
                                    rental (including a bikeshare),
                                    improvement, repair, or storage of
                                    qualified commuting property, or
                                        ``(II) the direct or indirect
                                    provision by the employer to the
                                    employee during such calendar year of
                                    the use (including a bikeshare),
                                    improvement, repair, or storage of
                                    qualified commuting property,
                            if the employee regularly uses such qualified
                            commuting property for travel between the
                            employee's residence, place of employment, a
                            qualified parking facility, or a mass transit
                            facility that connects the employee to their
                            residence or place of employment.
                                ``(ii) Qualified commuting property.--The
                            term `qualified commuting property' means--
                                        ``(I) any bicycle (other than a
                                    bicycle equipped with any motor),
                                        ``(II) any electric bicycle which
                                    meets the requirements of section
                                    36E(c)(5),
                                        ``(III) any 2- or 3-wheel scooter
                                    (other than a scooter equipped with any
                                    motor), and
                                        ``(IV) any 2- or 3-wheel scooter
                                    propelled by an electric motor if such
                                    motor does not provide assistance if
                                    the speed of such scooter exceeds 20
                                    miler per hour (or if the speed of such
                                    scooter is not capable of exceeding 20
                                    miles per hour) and the weight of such
                                    scooter does not exceed 100 pounds.
                                ``(iii) Bikeshare.--The term `bikeshare'
                            means a rental operation at which qualified
                            commuting property is made available to
                            customers to pick up and drop off for point-to-
                            point use within a defined geographic area.''.
        (c) Limitation on Exclusion.--Section 132(f)(2)(C) is amended to
    read as follows:
                        ``(C) 30 percent of the dollar amount in effect
                    under subparagraph (B) per month in the case of any
                    qualified bicycle commuting benefit.''.
        (d) No Constructive Receipt.--Section 132(f)(4) is amended by
    striking ``(other than a qualified bicycle commuting reimbursement)''.
        (e) Conforming Amendments.--
                (1) Section 132(f)(1)(D) is amended by striking
            ``reimbursement'' and inserting ``benefit''.
                (2) Section 274(l) is amended by striking paragraph (2).
        (f) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 136407. CREDIT FOR CERTAIN NEW ELECTRIC BICYCLES.

        (a) In General.--Subpart C of part IV of subchapter A of chapter 1,
    as amended by the preceding provisions of this Act, is amended by
    inserting after section 36D the following new section:

    ``SEC. 36E. ELECTRIC BICYCLES.

        ``(a) Allowance of Credit.--There shall be allowed as a credit
    against the tax imposed by this chapter for the taxable year an amount
    equal to 30 percent of the cost of each qualified electric bicycle
    placed in service by the taxpayer during such taxable year.
        ``(b) Limitations.--
                ``(1) Limitation on cost per electric bicycle taken into
            account.--The amount taken into account under subsection (a) as
            the cost of any qualified electric bicycle shall not exceed
            $3,000.
                ``(2) Bicycle limitation with respect to credit.--
                        ``(A) Limitation on number of personal-use
                    bicycles.--In the case of any taxpayer for any taxable
                    year, the number of personal-use bicycles taken into
                    account under subsection (a) shall not exceed the
                    excess (if any) of--
                                ``(i) 1 (2 in the case of a joint return),
                            reduced by
                                ``(ii) the aggregate number of bicycles
                            taken into account by the taxpayer under
                            subsection (a) for the 2 preceding taxable
                            years.
                        ``(B) Phaseout based on modified adjusted gross
                    income.--The credit allowed under subsection (a) shall
                    be reduced by $200 for each $1,000 (or fraction
                    thereof) by which the taxpayer's modified adjusted
                    gross income exceeds--
                                ``(i) $150,000 in the case of a joint
                            return or a surviving spouse (as defined in
                            section 2(a)),
                                ``(ii) $112,500 in the case of a head of
                            household (as defined in section 2(b)), and
                                ``(iii) $75,000 in the case of a taxpayer
                            not described in clause (i) or (ii).
                        ``(C) Modified adjusted gross income.--For purposes
                    of subparagraph (B), the term `modified adjusted gross
                    income' means adjusted gross income increased by any
                    amount excluded from gross income under section 911,
                    931, or 933.
                        ``(D) Special rule for modified adjusted gross
                    income taken into account.--The modified adjusted gross
                    income of the taxpayer that is taken into account for
                    purposes of this paragraph shall be the lesser of--
                                ``(i) the modified adjusted gross income
                            for the taxable year in which the credit is
                            claimed, or
                                ``(ii) the modified adjusted gross income
                            for the immediately preceding taxable year.
        ``(c) Qualified Electric Bicycle.--For purposes of this section,
    the term `qualified electric bicycle' means a bicycle--
                ``(1) the original use of which commences with the
            taxpayer,
                ``(2) which is acquired for use by the taxpayer and not for
            resale,
                ``(3) which is made by a qualified manufacturer and is
            labeled with the qualified vehicle identification number
            assigned to such bicycle by such manufacturer,
                ``(4) with respect to which the aggregate amount paid for
            such acquisition does not exceed $4,000, and
                ``(5) which is equipped with--
                        ``(A) fully operable pedals,
                        ``(B) a saddle or seat for the rider, and
                        ``(C) an electric motor of less than 750 watts
                    which is designed to provided assistance in propelling
                    the bicycle and--
                                ``(i) does not provide such assistance if
                            the bicycle is moving in excess of 20 miler per
                            hour, or
                                ``(ii) if such motor only provides such
                            assistance when the rider is pedaling, does not
                            provide such assistance if the bicycle is
                            moving in excess of 28 miles per hour.
        ``(d) VIN Number Requirement.--
                ``(1) In general.--No credit shall be allowed under
            subsection (a) with respect to any qualified electric bicycle
            unless the taxpayer includes the qualified vehicle
            identification number of such bicycle on the return of tax for
            the taxable year.
                ``(2) Qualified vehicle identification number.--For
            purposes of this section, the term `qualified vehicle
            identification number' means, with respect to any bicycle, the
            vehicle identification number assigned to such bicycle by a
            qualified manufacturer pursuant to the methodology referred to
            in paragraph (3).
                ``(3) Qualified manufacturer.--For purposes of this
            section, the term `qualified manufacturer' means any
            manufacturer of qualified electric bicycles which enters into
            an agreement with the Secretary which provides that such
            manufacturer will--
                        ``(A) assign a vehicle identification number to
                    each qualified electric bicycle produced by such
                    manufacturer utilizing a methodology that will ensure
                    that such number (including any alphanumeric) is unique
                    to such bicycle (by utilizing numbers or letters which
                    are unique to such manufacturer or by such other method
                    as the Secretary may provide),
                        ``(B) label such bicycle with such number in such
                    manner as the Secretary may provide, and
                        ``(C) make periodic written reports to the
                    Secretary (at such times and in such manner as the
                    Secretary may provide) of the vehicle identification
                    numbers so assigned and including such information as
                    the Secretary may require with respect to the qualified
                    electric bicycle to which such number was so assigned.
        ``(e) Special Rules.--
                ``(1) Basis reduction.--For purposes of this subtitle, the
            basis of any property for which a credit is allowable under
            subsection (a) shall be reduced by the amount of such credit so
            allowed.
                ``(2) No double benefit.--The amount of any deduction or
            other credit allowable under this chapter for a qualified
            electric bicycle for which a credit is allowable under
            subsection (a) shall be reduced by the amount of credit allowed
            under such subsection for such bicycle.
                ``(3) Property used outside united states not qualified.--
            No credit shall be allowable under subsection (a) with respect
            to any property referred to in section 50(b)(1).
                ``(4) Recapture.--The Secretary shall, by regulations or
            other guidance, provide for recapturing the benefit of any
            credit allowable under subsection (a) with respect to any
            property which ceases to be property eligible for such credit.
                ``(5) Election not to take credit.--No credit shall be
            allowed under subsection (a) for any bicycle if the taxpayer
            elects to not have this section apply to such bicycle.
        ``(f) Treatment of Certain Possessions.--
                ``(1) Payments to possessions with mirror code tax
            systems.--The Secretary shall pay to each possession of the
            United States which has a mirror code tax system amounts equal
            to the loss (if any) to that possession by reason of the
            application of the provisions of this section (determined
            without regard to this subsection). Such amounts shall be
            determined by the Secretary based on information provided by
            the government of the respective possession.
                ``(2) Payments to other possessions.--The Secretary shall
            pay to each possession of the United States which does not have
            a mirror code tax system amounts estimated by the Secretary as
            being equal to the aggregate benefits (if any) that would have
            been provided to residents of such possession by reason of the
            provisions of this section if a mirror code tax system had been
            in effect in such possession. The preceding sentence shall not
            apply unless the respective possession has a plan which has
            been approved by the Secretary under which such possession will
            promptly distribute such payments to its residents.
                ``(3) Mirror code tax system; treatment of payments.--Rules
            similar to the rules of paragraphs (3), (4), and (5) of section
            21(h) shall apply for purposes of this section.
        ``(g) Transfer of Credit.--
                ``(1) In general.--Subject to such regulations or other
            guidance as the Secretary determines necessary or appropriate,
            if the taxpayer who acquires a qualified electric bicycle after
            December 31, 2022 elects the application of this subsection
            with respect to such qualified electric bicycle, the credit
            which would (but for this subsection) be allowed to such
            taxpayer with respect to such qualified electric bicycle shall
            be allowed to the eligible entity specified in such election
            (and not to such taxpayer).
                ``(2) Eligible entity.--For purposes of this paragraph, the
            term `eligible entity' means, with respect to the qualified
            electric bicycle for which the credit is allowed under
            subsection (a), the retailer which sold such qualified electric
            bicycle to the taxpayer and has--
                        ``(A) subject to paragraph (4), registered with the
                    Secretary for purposes of this paragraph, at such time,
                    and in such form and manner, as the Secretary may
                    prescribe,
                        ``(B) prior to the election described in paragraph
                    (1) and no later than at the time of such sale,
                    disclosed to the taxpayer purchasing such qualified
                    electric bicycle--
                                ``(i) the retail price,
                                ``(ii) the value of the credit allowed or
                            other incentive available for the purchase of
                            such qualified electric bicycle,
                                ``(iii) all fees associated with the
                            purchase of such qualified electric bicycle,
                            and
                                ``(iv) the amount provided by the retailer
                            to such taxpayer as a condition of the election
                            described in paragraph (1),
                        ``(C) made payment to such taxpayer (whether in
                    cash or in the form of a partial payment or down
                    payment for the purchase of such qualified electric
                    bicycle) in an amount equal to the credit otherwise
                    allowable to such taxpayer, and
                        ``(D) with respect to any incentive otherwise
                    available for the purchase of a qualified electric
                    bicycle for which a credit is allowed under this
                    section, including any incentive in the form of a
                    rebate or discount provided by the retailer or
                    manufacturer, ensured that--
                                ``(i) the availability or use of such
                            incentive shall not limit the ability of a
                            taxpayer to make an election described in
                            paragraph (1), and
                                ``(ii) such election shall not limit the
                            value or use of such incentive.
                ``(3) Timing.--An election described in paragraph (1) shall
            be made by the taxpayer not later than the date on which the
            qualified electric bicycle for which the credit is allowed
            under subsection (a) is purchased.
                ``(4) Revocation of registration.--Upon determination by
            the Secretary that a retailer has failed to comply with the
            requirements described in paragraph (2), the Secretary may
            revoke the registration (as described in subparagraph (A) of
            such paragraph) of such retailer.
                ``(5) Tax treatment of payments.--With respect to any
            payment described in paragraph (2)(C), such payment--
                        ``(A) shall not be includible in the gross income
                    of the taxpayer, and
                        ``(B) with respect to the retailer, shall not be
                    deductible under this title.
                ``(6) Application of certain other requirements.--In the
            case of any election under paragraph (1) with respect to any
            qualified electric bicycle--
                        ``(A) the amount of the reduction under subsection
                    (b) shall be determined with respect to the modified
                    adjusted gross income of the taxpayer for the taxable
                    year preceding the taxable year in which such qualified
                    electric bicycle was acquired (and not with respect to
                    such income for the taxable year in which such
                    qualified electric bicycle was acquired),
                        ``(B) the requirements of paragraphs (1) and (2) of
                    subsection (e) shall apply to the taxpayer who acquired
                    the qualified electric bicycle in the same manner as if
                    the credit determined under this section with respect
                    to such qualified electric bicycle were allowed to such
                    taxpayer, and
                        ``(C) subsection (e)(5) shall not apply.
                ``(7) Advance payment to registered retailers.--
                        ``(A) In general.--The Secretary shall establish a
                    program to make advance payments to any eligible entity
                    in an amount equal to the cumulative amount of the
                    credits allowed under subsection (a) with respect to
                    any qualified electric bicycles sold by such entity for
                    which an election described in paragraph (1) has been
                    made.
                        ``(B) Excessive payments.--Rules similar to the
                    rules of section 6417(c)(7) shall apply for purposes of
                    this paragraph.
                ``(8) Retailer.--For purposes of this subsection, the term
            `retailer' means a person engaged in the trade or business of
            selling qualified electric bicycles in a State, the District of
            Columbia, the Commonwealth of Puerto Rico, any other territory
            or possession of the United States, an Indian tribal government
            (as defined in section 48(e)(4)(F)(ii)), or any Alaska Native
            Corporation (as defined in section 3 of the Alaska Native
            Claims Settlement Act (43 U.S.C. 1602(m)).
        ``(h) Termination.--This section shall not apply to bicycles placed
    in service after December 31, 2025.''.
        (b) Conforming Amendments.--
                (1) Section 1016(a) is amended by striking ``and'' at the
            end of paragraph (38), by striking the period at the end of
            paragraph (39) and inserting ``, and'', and by adding at the
            end the following new paragraph:
                ``(40) to the extent provided in section 36E(f)(1).''.
                (2) Section 6211(b)(4)(A) of such Code is amended by
            inserting ``36E by reason of subsection (c)(2) thereof,''
            before ``32,''.
                (3) Section 6213(g)(2), as amended by the preceding
            provisions of this Act, is amended--
                        (A) in subparagraph (U), by striking ``and'' at the
                    end,
                        (B) in subparagraph (V), by striking the period at
                    the end and inserting ``, and'', and
                        (C) by adding at the end the following:
                        ``(W) an omission of a correct vehicle
                    identification number required under section 36E(d)
                    (relating to electric bicycles credit) to be included
                    on a return.''.
                (4) Section 6501(m) is amended by inserting ``36E(f)(4),''
            after ``35(g)(11),''.
                (5) Section 1324(b)(2) of title 31, United States Code, is
            amended by inserting ``36E,'' after ``36D,''.
        (c) Clerical Amendment.--The table of sections for subpart B of
    part IV of subchapter A of chapter 1 is amended by adding at the end
    the following new item:

    ``Sec. 36E. Electric bicycles.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to property placed in service after December 31, 2021, in taxable
    years ending after such date.

          PART 5--INVESTMENT IN THE GREEN WORKFORCE AND MANUFACTURING

    SEC. 136501. EXTENSION OF THE ADVANCED ENERGY PROJECT CREDIT.

        (a) Extension of Credit.--Section 48C is amended by redesignating
    subsection (e) as subsection (f) and by inserting after subsection (d)
    the following new subsection:
        ``(e) Additional Allocations.--
                ``(1) In general.--Not later than 270 days after the date
            of enactment of this subsection, the Secretary shall establish
            a program to consider and award certifications for qualified
            investments eligible for credits under this section to
            qualifying advanced energy project sponsors.
                ``(2) Annual limitation.--
                        ``(A) In general.--The amount of credits that may
                    be allocated under this subsection during any calendar
                    year shall not exceed the annual credit limitation with
                    respect to such year.
                        ``(B) Annual credit limitation.--
                                ``(i) In general.--For purposes of this
                            subsection, the term `annual credit limitation'
                            means $5,000,000,000 for each of calendar years
                            2022 through 2023, $1,875,000,000 for each of
                            calendar years 2024 through 2031, and zero
                            thereafter.
                                ``(ii) Amount set aside for automotive
                            communities.--
                                        ``(I) In general.--For purposes of
                                    clause (i), $800,000,000 of the annual
                                    credit limitation for each of calendar
                                    years 2022 through 2023 and
                                    $300,000,000 for each of calendar years
                                    2024 through 2031 shall be allocated to
                                    qualified investments located within
                                    automotive communities.
                                        ``(II) Automotive communities.--For
                                    purposes of this clause, the term
                                    `automotive communities' means a census
                                    tract and any directly adjoining census
                                    tract, including a no-population census
                                    tract, that has experienced major job
                                    losses in the automotive manufacturing
                                    sector since January 1, 1994, as
                                    determined by the Secretary.
                                ``(iii) Amount set aside for energy
                            communities.--For purposes of clause (i),
                            $800,000,000 of the annual credit limitation
                            for each of calendar years 2022 through 2023
                            and $300,000,000 for each of calendar years
                            2024 through 2031 shall be allocated to
                            qualified investments located within energy
                            communities (as defined in section
                            45(b)(11)(B)).
                        ``(C) Carryover of unused limitation.--If the
                    annual credit limitation for any calendar year exceeds
                    the aggregate amount designated for such year under
                    this subsection, such limitation for the succeeding
                    calendar year shall be increased by the amount of such
                    excess. No amount may be carried under the preceding
                    sentence to any calendar year after 2036.
                ``(3) Certifications.--
                        ``(A) Application requirement.--Each applicant for
                    certification under this subsection shall submit an
                    application at such time and containing such
                    information as the Secretary may require.
                        ``(B) Time to meet criteria for certification.--
                    Each applicant for certification shall have 2 years
                    from the date of acceptance by the Secretary of the
                    application during which to provide to the Secretary
                    evidence that the requirements of the certification
                    have been met.
                        ``(C) Period of issuance.--An applicant which
                    receives a certification shall have 2 years from the
                    date of issuance of the certification in order to place
                    the project in service and to notify the Secretary that
                    such project has been so placed in service, and if such
                    project is not placed in service (and the Secretary so
                    notified) by that time period, then the certification
                    shall no longer be valid. If any certification is
                    revoked under this subparagraph, the amount of the
                    annual credit limitation under paragraph (2) for the
                    calendar year in which such certification is revoked
                    shall be increased by the amount of the credit with
                    respect to such revoked certification.
                ``(4) Selection criteria.--Selection criteria similar to
            those in subsection (d)(3) shall apply, except that in
            determining designations under this subsection, the Secretary
            shall--
                        ``(A) in addition to the factors described in
                    subsection (d)(3)(B), take into consideration which
                    projects--
                                ``(i) will provide the greatest net impact
                            in avoiding or reducing anthropogenic emissions
                            of greenhouse gases, as determined by the
                            Secretary,
                                ``(ii) will provide the greatest domestic
                            job creation (both direct and indirect) during
                            the credit period,
                                ``(iii) will provide the greatest job
                            creation within the vicinity of the project,
                            particularly with respect to--
                                        ``(I) low-income communities (as
                                    described in section 45D(e)), and
                                        ``(II) dislocated workers who were
                                    previously employed in manufacturing,
                                    coal power plants, or coal mining, and
                                ``(iv) will provide the greatest job
                            creation in areas with a population that is at
                            risk of experiencing higher or more adverse
                            human health or environmental effects and a
                            significant portion of such population is
                            comprised of communities of color, low-income
                            communities, Tribal and Indigenous communities,
                            or individuals formerly employed in the fossil
                            fuel industry, and
                        ``(B) give the highest priority to projects which--
                                ``(i) manufacture (other than primarily
                            assembly of components) property described in a
                            subclause of subsection (c)(1)(A)(i) (or
                            components thereof), and
                                ``(ii) have the greatest potential for
                            commercial deployment of new applications.
                ``(5) Disclosure of allocations.--The Secretary shall, upon
            allocating a credit under this subsection, publicly disclose
            the identity of the applicant, the amount of the credit with
            respect to such applicant, and the project location for which
            such credit was allocated.
                ``(6) Credit conditioned upon wage and apprenticeship
            requirements.--
                        ``(A) Base rate.--For purposes of allocations under
                    this subsection, the amount of the credit determined
                    under subsection (a) shall be determined by
                    substituting `6 percent' for `30 percent'.
                        ``(B) Alternative rate.--In the case of any project
                    which satisfies the requirements of paragraphs (7) and
                    (8), the amount of the credit determined under
                    subsection (a) (after application of subparagraph (A))
                    shall be equal to such amount multiplied by 5.
                ``(7) Prevailing wage requirements.--
                        ``(A) In general.--The requirements described in
                    this paragraph with respect to a project are that the
                    taxpayer shall ensure that any laborers and mechanics
                    employed by contractors and subcontractors in the re-
                    equipping, expansion, or establishment of a
                    manufacturing facility shall be paid wages at rates not
                    less than the prevailing rates for construction,
                    alteration, or repair of a similar character in the
                    locality as most recently determined by the Secretary
                    of Labor, in accordance with subchapter IV of chapter
                    31 of title 40, United States Code.
                        ``(B) Correction and penalty related to failure to
                    satisfy wage requirements.--In the case of any taxpayer
                    which fails to satisfy the requirement under
                    subparagraph (A) with respect to any project--
                                ``(i) rules similar to the rules of clauses
                            (i) through (iv) of section 45(b)(7)(B) shall
                            apply, and
                                ``(ii) if the failure to satisfy the
                            requirement under subparagraph (A) is not
                            corrected pursuant to the rules described in
                            clause (i), the certification with respect to
                            the re-equipping, expansion, or establishment
                            of a manufacturing facility shall no longer be
                            valid.
                ``(8) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.''.
        (b) Modification of Qualifying Advanced Energy Projects.--
                (1) Inclusion of water as a renewable resource.--Section
            48C(c)(1)(A)(i)(I) is amended by inserting ``water,'' after
            ``sun,''.
                (2) Energy storage systems.--Section 48C(c)(1)(A)(i)(II) is
            amended by striking ``an energy storage system for use with
            electric or hybrid-electric motor vehicles'' and inserting
            ``energy storage systems and components''.
                (3) Modification of qualifying electric grid property.--
            Section 48C(c)(1)(A)(i)(III) is amended to read as follows:
                                        ``(III) electric grid modernization
                                    equipment or components,''.
                (4) Use of captured carbon.--Section 48C(c)(1)(A)(i)(IV) is
            amended by striking ``sequester'' and insert ``use or
            sequester''.
                (5) Electric vehicles and bicycles.--Section
            48C(c)(1)(A)(i)(VI) is amended--
                        (A) by striking ``new qualified plug-in electric
                    drive motor vehicles (as defined by section 30D)'' and
                    inserting ``vehicles described in sections 36C and 45Y,
                    and bicycles described in section 36E'', and
                        (B) and striking ``and power control units'' and
                    inserting ``power control units, and equipment used for
                    charging or refueling''.
                (6) Property for production of hydrogen.--Section
            48C(c)(1)(A)(i) is amended by striking ``or'' at the end of
            subclause (VI), by redesignating subclause (VII) as subclause
            (VIII), an by inserting after subclause (VI) the following new
            subclause:
                                        ``(VII) property designed to be
                                    used to produce qualified clean
                                    hydrogen (as defined in section 45X),
                                    or''.
                (7) Recycling of advanced energy property.--Section
            48C(c)(1) is amended by adding at the end the following new
            subparagraph:
                        ``(C) Special rule for certain recycling
                    facilities.--A facility which recycles batteries or
                    similar energy storage property described in
                    subparagraph (A)(i) shall be treated as part of a
                    manufacturing facility described in such
                    subparagraph.''.
        (c) Denial of Double Benefit.--48C(f), as redesignated by this
    section, is amended by striking ``or 48B'' and inserting ``48B, 48F,
    45Q, or 45X''.
        (d) Effective Date.--The amendments made by this section shall take
    effect on January 1, 2022.

    SEC. 136502. LABOR COSTS OF INSTALLING MECHANICAL INSULATION PROPERTY.

        (a) In General.--Subpart D of part IV of subchapter A of chapter 1,
    as amended by the preceding provisions of this Act, is further amended
    by adding at the end the following new section:

    ``SEC. 45Z. LABOR COSTS OF INSTALLING MECHANICAL INSULATION PROPERTY.

        ``(a) In General.--For purposes of section 38, the mechanical
    insulation labor costs credit determined under this section for any
    taxable year is an amount equal to 2 percent of the mechanical
    insulation labor costs paid or incurred by the taxpayer during such
    taxable year.
        ``(b) Mechanical Insulation Labor Costs.--For purposes of this
    section--
                ``(1) In general.--The term `mechanical insulation labor
            costs' means the labor cost of installing mechanical insulation
            property with respect to a mechanical system referred to in
            paragraph (2)(A) which was originally placed in service not
            less than 1 year before the date on which such mechanical
            insulation property is installed.
                ``(2) Mechanical insulation property.--The term `mechanical
            insulation property' means insulation materials, and facings
            and accessory products installed in connection to such
            insulation materials--
                        ``(A) placed in service in connection with a
                    mechanical system which--
                                ``(i) is located in the United States,
                                ``(ii) is of a character subject to an
                            allowance for depreciation, and
                                ``(iii) meets the requirements of section
                            434.403 of title 10, Code of Federal
                            Regulations (as in effect on the date of
                            enactment of this section), and
                        ``(B) which result in a reduction in energy loss
                    from the mechanical system which is greater than the
                    expected reduction from the installation of insulation
                    materials which meet the minimum requirements of
                    Reference Standard 90.1 (as defined in section
                    179D(c)(2)).
        ``(c) Wage and Apprenticeship Requirements.--
                ``(1) In general.--In the case of any project which meets
            the prevailing wage and apprenticeship requirements of this
            subsection, the amount of credit determined under subsection
            (a) shall be multiplied by 5.
                ``(2) Wage requirements.--Rules similar to the rules of
            section 45(b)(7)(A) and clauses (i) through (iv) of section
            45(b)(7)(B) shall apply.
                ``(3) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.
        ``(d) Termination.--This section shall not apply to mechanical
    insulation labor costs paid or incurred after December 31, 2025.''.
        (b) Credit Allowed as Part of General Business Credit.--Section
    38(b), as amended by the preceding provisions of this Act, is further
    amended by striking ``plus'' at the end of paragraph (36), by striking
    the period at the end of paragraph (37) and inserting ``, plus'', and
    by adding at the end the following new paragraph:
                ``(38) the mechanical insulation labor costs credit
            determined under section 45Z(a).''.
        (c) Conforming Amendments.--
                (1) Section 280C is amended by adding at the end the
            following new subsection:
        ``(i) Mechanical Insulation Labor Costs Credit.--
                ``(1) In general.--No deduction shall be allowed for that
            portion of the mechanical insulation labor costs (as defined in
            section 45Z(b)) otherwise allowable as deduction for the
            taxable year which is equal to the amount of the credit
            determined for such taxable year under section 45Z(a).
                ``(2) Similar rule where taxpayer capitalizes rather than
            deducts expenses.--If--
                        ``(A) the amount of the credit determined for the
                    taxable year under section 45Z(a), exceeds
                        ``(B) the amount of allowable as a deduction for
                    such taxable year for mechanical insulation labor costs
                    (determined without regard to paragraph (1)),
            the amount chargeable to capital account for the taxable year
            for such costs shall be reduced by the amount of such
            excess.''.
                (2) The table of sections for subpart D of part IV of
            subchapter A of chapter 1, as amended by the preceding
            provisions of this Act, is further amended by adding at the end
            the following new item:

    ``Sec. 45Z. Labor costs of installing mechanical insulation
                                property.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to amounts paid or incurred after December 31, 2021, in taxable
    years ending after such date.

    SEC. 136503. ADVANCED MANUFACTURING INVESTMENT CREDIT.

        (a) In General.--Subpart E of part IV of subchapter A of chapter 1
    is amended by inserting after section 48D the following new section:

    ``SEC. 48E. ADVANCED MANUFACTURING INVESTMENT CREDIT.

        ``(a) Establishment of Credit.--
                ``(1) In general.--For purposes of section 46, the advanced
            manufacturing investment credit for any taxable year is an
            amount equal to the applicable percentage of the qualified
            investment for such taxable year with respect to any advanced
            manufacturing facility.
                ``(2) Applicable percentage.--
                        ``(A) Base amount.--In the case of any advanced
                    manufacturing facility which does not satisfy the
                    requirements described in clauses (i) and (ii) of
                    subparagraph (B), the applicable percentage shall be 5
                    percent.
                        ``(B) Alternative amount.--In the case of any
                    advanced manufacturing facility which--
                                ``(i) subject to subparagraph (B) of
                            subsection (c)(2), satisfies the requirements
                            under subparagraph (A) of such subsection, and
                                ``(ii) with respect to the construction of
                            such facility, satisfies the apprenticeship
                            requirements under subsection (c)(3),
                    the applicable percentage shall be 25 percent.
        ``(b) Qualified Investment.--
                ``(1) In general.--For purposes of subsection (a)(1), the
            qualified investment with respect to any advanced manufacturing
            facility for any taxable year is the basis of any qualified
            property placed in service by the taxpayer during such taxable
            year which is part of an advanced manufacturing facility.
                ``(2) Qualified property.--
                        ``(A) In general.--For purposes of this subsection,
                    the term `qualified property' means property--
                                ``(i) which is tangible property,
                                ``(ii) with respect to which depreciation
                            (or amortization in lieu of depreciation) is
                            allowable,
                                ``(iii) which is--
                                        ``(I) constructed, reconstructed,
                                    or erected by the taxpayer, or
                                        ``(II) acquired by the taxpayer if
                                    the original use of such property
                                    commences with the taxpayer, and
                                ``(iv) which is integral to the operation
                            of the advanced manufacturing facility.
                        ``(B) Buildings and structural components.--
                                ``(i) In general.--The term `qualified
                            property' includes any building or its
                            structural components which otherwise satisfy
                            the requirements under subparagraph (A).
                                ``(ii) Exception.--Clause (i) shall not
                            apply with respect to a building or portion of
                            a building used for offices, administrative
                            services or other functions unrelated to
                            manufacturing.
                ``(3) Advanced manufacturing facility.--For purposes of
            this subpart, the term `advanced manufacturing facility' means
            a facility for which the primary purpose is the manufacturing
            of semiconductors or semiconductor tooling equipment.
                ``(4) Coordination with rehabilitation credit.--The
            qualified investment with respect to any advanced manufacturing
            facility for any taxable year shall not include that portion of
            the basis of any property which is attributable to qualified
            rehabilitation expenditures (as defined in section 47(c)(2)).
        ``(c) Special Rules.--
                ``(1) Certain progress expenditure rules made applicable.--
            Rules similar to the rules of subsections (c)(4) and (d) of
            section 46 (as in effect on the day before the date of the
            enactment of the Revenue Reconciliation Act of 1990) shall
            apply for purposes of subsection (a).
                ``(2) Wage requirements.--
                        ``(A) In general.--The requirements described in
                    this subparagraph with respect to any facility are that
                    the taxpayer shall ensure that any laborers and
                    mechanics employed by contractors and subcontractors
                    in--
                                ``(i) the construction of such facility,
                            and
                                ``(ii) for any year during the 5-year
                            period beginning on the date the facility is
                            originally placed in service, the alteration or
                            repair of such facility,
                    shall be paid wages at rates not less than the
                    prevailing rates for construction, alteration, or
                    repair of a similar character in the locality as most
                    recently determined by the Secretary of Labor, in
                    accordance with subchapter IV of chapter 31 of title
                    40, United States Code.
                        ``(B) Correction and penalty related to failure to
                    satisfy wage requirements.--Rules similar to the rules
                    of clauses (i) through (iv) of section 45(b)(7)(B)
                    shall apply.
                        ``(C) Recapture.--The Secretary shall, by
                    regulations or other guidance, provide for recapturing
                    the benefit of any increase in the credit allowed under
                    paragraph (2)(B) of subsection (a), with respect to any
                    project which does not satisfy the requirements under
                    subparagraph (A) (after application of subparagraph
                    (B)) for the period described in clause (ii) of
                    subparagraph (A) (but which does not cease to be
                    investment credit property within the meaning of
                    section 50(a)). The period and percentage of such
                    recapture shall be determined under rules similar to
                    the rules of section 50(a).
                ``(3) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.
                ``(4) Regulations and guidance.--The Secretary shall issue
            such regulations or other guidance as the Secretary determines
            necessary or appropriate to carry out the purposes of this
            section, including regulations or other guidance which provides
            for requirements for recordkeeping or information reporting for
            purposes of establishing the requirements of this section.
        ``(d) Termination of Credit.--The credit allowed under this section
    shall not apply to facilities or property the construction of which
    begins after December 31, 2025.''.
        (b) Elective Payment of Credit.--Section 6417(b), as amended by the
    preceding provisions of this Act, is amended by adding at the end the
    following new paragraph:
                ``(10) The advanced manufacturing investment credit
            determined under section 48E.''.
        (c) Conforming Amendments.--
                (1) Section 46 is amended--
                        (A) by striking ``and'' at the end of paragraph
                    (6),
                        (B) by striking the period at the end of paragraph
                    (7) and inserting ``, and'', and
                        (C) by adding at the end the following new
                    paragraph:
                ``(8) the advanced manufacturing investment credit.''.
                (2) Section 49(a)(1)(C) is amended--
                        (A) by striking ``and'' at the end of clause (vi),
                        (B) by striking the period at the end of clause
                    (vii) and inserting ``, and'', and
                        (C) by adding at the end the following new clause:
                                ``(viii) the basis of any qualified
                            property (as defined in section 48E(b)(2))
                            which is part of an advanced manufacturing
                            facility.''.
                (3) Section 50(a)(2)(E) is amended by striking ``or
            48D(e)'' and inserting ``48D(e), or 48E(c)(1)''.
                (4) The table of sections for subpart E of part IV of
            subchapter A of chapter 1 is amended by inserting after the
            item relating to section 48D the following new item:

    ``48E. Advanced manufacturing investment credit.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to property placed in service after December 31, 2021 and, for
    any property the construction of which begins prior to January 1, 2022,
    only to the extent of the basis thereof attributable to the
    construction, reconstruction, or erection after December 31, 2021.

    SEC. 136504. ADVANCED MANUFACTURING PRODUCTION CREDIT.

        (a) In General.--Subpart D of part IV of subchapter A of chapter 1
    is amended by adding at the end the following new section:

    ``SEC. 45AA. ADVANCED MANUFACTURING PRODUCTION CREDIT.

        ``(a) In General.--
                ``(1) Allowance of credit.--For purposes of section 38, the
            advanced manufacturing production credit for any taxable year
            is an amount equal to the sum of the credit amounts determined
            under subsection (b) with respect to each eligible component
            which is--
                        ``(A) produced by such taxpayer, and
                        ``(B) during the taxable year, sold by the taxpayer
                    to an unrelated person.
                ``(2) Production and sale must be in trade or business.--
            Any eligible component produced and sold by the taxpayer shall
            be taken into account only if the production and sale described
            in paragraph (1) is in a trade or business of the taxpayer.
                ``(3) Unrelated person.--For purposes of this subsection, a
            taxpayer shall be treated as selling components to an unrelated
            person if such component is sold to such person by a person
            related to the taxpayer.
        ``(b) Credit Amount.--
                ``(1) In general.--Subject to paragraph (3), the amount
            determined under this subsection with respect to any eligible
            component, including any eligible component it incorporates,
            shall be equal to--
                        ``(A) in the case of a thin photovoltaic cell or a
                    crystalline photovoltaic cell, an amount equal to the
                    product of--
                                ``(i) 4 cents, multiplied by
                                ``(ii) the capacity of such cell (expressed
                            on a per direct current watt basis),
                        ``(B) in the case of a photovoltaic wafer, $12 per
                    square meter,
                        ``(C) in the case of solar grade polysilicon, $3
                    per kilogram,
                        ``(D) in the case of a solar module, an amount
                    equal to the product of--
                                ``(i) 7 cents, multiplied by
                                ``(ii) the capacity of such module
                            (expressed on a per direct current watt basis),
                            and
                        ``(E) in the case of a wind energy component, an
                    amount equal to the product of--
                                ``(i) the applicable amount with respect to
                            such component, multiplied by
                                ``(ii) the total rated capacity (expressed
                            on a per watt basis) of the completed wind
                            turbine for which such component is designed.
                ``(2) Applicable amount.--For purposes of paragraph (1)(E),
            the applicable amount with respect to any wind energy component
            shall be--
                        ``(A) in the case of a blade, 2 cents,
                        ``(B) in the case of a nacelle, 5 cents,
                        ``(C) in the case of a tower, 3 cents, and
                        ``(D) in the case of an offshore wind foundation--
                                ``(i) which uses a fixed platform, 2 cents,
                            or
                                ``(ii) which uses a floating platform, 4
                            cents.
                ``(3) Phase out.--
                        ``(A) In general.--In the case of any eligible
                    component sold after December 31, 2026, the amount
                    determined under this subsection with respect to such
                    component shall be equal to the product of--
                                ``(i) the amount determined under paragraph
                            (1) with respect to such component, as
                            determined without regard to this paragraph,
                            multiplied by
                                ``(ii) the phase out percentage under
                            subparagraph (B).
                        ``(B) Phase out percentage.--The phase out
                    percentage under this subparagraph is equal to--
                                ``(i) in the case of an eligible component
                            sold during calendar year 2027, 75 percent,
                                ``(ii) in the case of an eligible component
                            sold during calendar year 2028, 50 percent,
                                ``(iii) in the case of an eligible
                            component sold during calendar year 2029, 25
                            percent,
                                ``(iv) in the case of an eligible component
                            sold after December 31, 2029, 0 percent.
        ``(c) Definitions.--For purposes of this section--
                ``(1) Eligible component.--
                        ``(A) In general.--The term `eligible component'
                    means--
                                ``(i) any solar energy component, and
                                ``(ii) any wind energy component.
                        ``(B) Application with other credits.--The term
                    `eligible component' shall not include any property
                    which is produced at a facility if the basis of any
                    property which is part of such facility is taken into
                    account for purposes of the credit allowed under
                    section 48C or 48E after the date of the enactment of
                    this section.
                ``(2) Solar energy component.--
                        ``(A) In general.--The term `solar energy
                    component' means any of the following:
                                ``(i) Solar modules.
                                ``(ii) Photovoltaic cells.
                                ``(iii) Photovoltaic wafers.
                                ``(iv) Solar grade polysilicon.
                        ``(B) Associated definitions.--
                                ``(i) Photovoltaic cell.--The term
                            `photovoltaic cell' means the smallest
                            semiconductor element of a solar module which
                            performs the immediate conversion of light into
                            electricity.
                                ``(ii) Photovoltaic wafer.--The term
                            `photovoltaic wafer' means a thin slice, sheet,
                            or layer of semiconductor material of at least
                            240 square centimeters produced by a single
                            manufacturer--
                                        ``(I) either--
                                                ``(aa) directly from molten
                                            or evaporated solar grade
                                            polysilicon or deposition of
                                            solar grade thin film
                                            semiconductor photon absorber
                                            layer, or
                                                ``(bb) through formation of
                                            an ingot from molten
                                            polysilicon and subsequent
                                            slicing, and
                                        ``(II) which comprises the
                                    substrate or absorber layer of one or
                                    more photovoltaic cells.
                                ``(iii) Solar grade polysilicon.--The term
                            `solar grade polysilicon' means silicon which
                            is--
                                        ``(I) suitable for use in
                                    photovoltaic manufacturing, and
                                        ``(II) purified to a minimum purity
                                    of 99.999999 percent silicon by mass.
                                ``(iv) Solar module.--The term `solar
                            module' means the connection and lamination of
                            photovoltaic cells into an environmentally
                            protected final assembly which is--
                                        ``(I) suitable to generate
                                    electricity when exposed to sunlight,
                                    and
                                        ``(II) ready for installation
                                    without an additional manufacturing
                                    process.
                ``(3) Wind energy component.--
                        ``(A) In general.--The term `wind energy component'
                    means any of the following:
                                ``(i) Blades.
                                ``(ii) Nacelles.
                                ``(iii) Towers.
                                ``(iv) Offshore wind foundations.
                        ``(B) Associated definitions.--
                                ``(i) Blade.--The term `blade' means an
                            airfoil-shaped blade which is responsible for
                            converting wind energy to low-speed rotational
                            energy.
                                ``(ii) Offshore wind foundation.--The term
                            `offshore wind foundation' means the component
                            which secures an offshore wind tower and any
                            above-water turbine components to the seafloor
                            using--
                                        ``(I) fixed platforms, such as
                                    offshore wind monopiles, jackets, or
                                    gravity-based foundations, or
                                        ``(II) floating platforms and
                                    associated mooring systems.
                                ``(iii) Nacelle.--The term `nacelle' means
                            the assembly of the drivetrain and other tower-
                            top components of a wind turbine (with the
                            exception of the blades and the hub) within
                            their cover housing.
                                ``(iv) Tower.--The term `tower' means a
                            tubular or lattice structure which supports the
                            nacelle and rotor of a wind turbine.
        ``(d) Special Rules.--In this section--
                ``(1) Related persons.--Persons shall be treated as related
            to each other if such persons would be treated as a single
            employer under the regulations prescribed under section 52(b).
                ``(2) Only production in the united states taken into
            account.--Sales shall be taken into account under this section
            only with respect to eligible components the production of
            which is within--
                        ``(A) the United States (within the meaning of
                    section 638(1)), or
                        ``(B) a possession of the United States (within the
                    meaning of section 638(2)).
                ``(3) Pass-thru in the case of estates and trusts.--Under
            regulations prescribed by the Secretary, rules similar to the
            rules of subsection (d) of section 52 shall apply.
                ``(4) Credit equal to 10 percent of the credit amount for
            union facilities.--In the case of a facility operating under a
            collective bargaining agreement negotiated by an employee
            organization (as defined in section 412(c)(4)), determined in a
            manner consistent with section 7701(a)(46), for purposes of
            determining the amount of the credit under subsection (a) with
            respect to eligible components produced by such facility, the
            applicable amount under subsection (b) of such subsection shall
            be increased by an amount equal to 10 percent of the amount
            otherwise in effect under such subsection.
                ``(5) Sale of integrated components.--For purposes of this
            section, a person shall be treated as having sold an eligible
            component if such component is integrated, incorporated, or
            assembled into another eligible component which is sold to an
            unrelated person.''.
        (b) Elective Payment of Credit.--Section 6417(b), as amended by the
    preceding provisions of this Act, is amended by adding at the end the
    following new paragraph:
                ``(11) The credit for advanced manufacturing production
            under section 45AA.''.
        (c) Conforming Amendments.--
                (1) Section 38(b) of the Internal Revenue Code of 1986 is
            amended--
                        (A) in paragraph (37), by striking ``plus'' at the
                    end,
                        (B) in paragraph (38), by striking the period at
                    the end and inserting ``, plus'', and
                        (C) by adding at the end the following new
                    paragraph:
                ``(39) the advanced manufacturing production credit
            determined under section 45AA(a).''.
                (2) The table of sections for subpart D of part IV of
            subchapter A of chapter 1 is amended by adding at the end the
            following new item:

    ``Sec. 45AA. Advanced manufacturing production credit.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to components produced and sold after December 31, 2021.

                         PART 6--ENVIRONMENTAL JUSTICE

    SEC. 136601. QUALIFIED ENVIRONMENTAL JUSTICE PROGRAM CREDIT.

        (a) In General.--Subpart C of part IV of subchapter A of chapter 1,
    as amended by the preceding provisions of this Act, is amended by
    inserting after section 36F the following new section:

    ``SEC. 36G. QUALIFIED ENVIRONMENTAL JUSTICE PROGRAMS.

        ``(a) Allowance of Credit.--In the case of an eligible educational
    institution, there shall be allowed as a credit against the tax imposed
    by this subtitle for any taxable year an amount equal to the applicable
    percentage of the amounts paid or incurred by such taxpayer during such
    taxable year which are necessary for a qualified environmental justice
    program.
        ``(b) Qualified Environmental Justice Program.--For purposes of
    this section--
                ``(1) In general.--The term `qualified environmental
            justice program' means a program conducted by one or more
            eligible educational institutions that is designed to address,
            or improve data about, qualified environmental stressors for
            the primary purpose of improving, or facilitating the
            improvement of, health and economic outcomes of individuals
            residing in low-income areas or areas that experience, or are
            at risk of experiencing, multiple exposures to qualified
            environmental stressors.
                ``(2) Qualified environmental stressor.--The term
            `qualified environmental stressor' means, with respect to an
            area, a contamination of the air, water, soil, or food with
            respect to such area or a change relative to historical norms
            of the weather conditions of such area, including--
                        ``(A) toxic pollutants (such as lead, pesticides,
                    or fine particulate matter) in air, soil, food, or
                    water,
                        ``(B) high rates of asthma prevalence and
                    incidence, and
                        ``(C) such other adverse human health or
                    environmental effects as are identified by the
                    Secretary.
        ``(c) Eligible Educational Institution.--For purposes of this
    section, the term `eligible educational institution' means an
    institution of higher education (as such term is defined in section 101
    or 102(c) of the Higher Education Act of 1965) that is eligible to
    participate in a program under title IV of such Act.
        ``(d) Applicable Percentage.--For purposes of this section, the
    term `applicable percentage' means--
                ``(1) in the case of a program involving material
            participation of faculty and students of an institution
            described in section 371(a) of the Higher Education Act of
            1965, 30 percent, and
                ``(2) in all other cases, 20 percent.
        ``(e) Credit Allocation.--
                ``(1) Allocation.--
                        ``(A) In general.--The Secretary shall allocate
                    credit dollar amounts under this section to eligible
                    educational institutions, for qualified environmental
                    justice programs, that--
                                ``(i) submit applications at such time and
                            in such manner as the Secretary may provide,
                            and
                                ``(ii) are selected by the Secretary under
                            subparagraph (B).
                        ``(B) Selection criteria.--The Secretary shall
                    select applications on the basis of the following
                    criteria:
                                ``(i) The extent of participation of
                            faculty and students of an institution
                            described in section 371(a) of the Higher
                            Education Act of 1965.
                                ``(ii) The extent of the expected effect on
                            the health or economic outcomes of individuals
                            residing in areas within the United States that
                            are low-income areas or areas that experience,
                            or are at risk of experiencing, multiple
                            exposures to qualified environmental stressors.
                                ``(iii) The creation or significant
                            expansion of qualified environmental justice
                            programs.
                ``(2) Limitations.--
                        ``(A) In general.--The amount of the credit
                    determined under this section for any taxable year to
                    any eligible educational institution for any qualified
                    environmental justice program shall not exceed the
                    excess of--
                                ``(i) the credit dollar amount allocated to
                            such institution for such program under this
                            subsection, over
                                ``(ii) the credits previously claimed by
                            such institution for such program under this
                            section.
                        ``(B) Five-year limitation.--No amounts paid or
                    incurred after the 5-year period beginning on the date
                    a credit dollar amount is allocated to an eligible
                    educational institution for a qualified environmental
                    justice program shall be taken into account under
                    subsection (a) with respect to such institution for
                    such program.
                        ``(C) Allocation limitation.--The total amount of
                    credits that may be allocated under the program shall
                    not exceed--
                                ``(i) $1,000,000,000 for each of taxable
                            years 2022 through 2031, and
                                ``(ii) $0 for each subsequent year.
                        ``(D) Carryover of unused limitation.--If the
                    annual credit limitation for any calendar year exceeds
                    the aggregate amount designated for such year under
                    this subsection, such limitation for the succeeding
                    calendar year shall be increased by the amount of such
                    excess. No amount may be carried under the preceding
                    sentence to any calendar year after 2036.
        ``(f) Requirements.--
                ``(1) In general.--An eligible educational institution that
            has been allocated credit dollar amounts under this section for
            a qualified environmental justice project for a taxable year
            shall--
                        ``(A) make publicly available the application
                    submitted to the Secretary under subsection (e) with
                    respect to such project, and
                        ``(B) submit an annual report to the Secretary that
                    describes the amounts paid or incurred for, and
                    expected impact of, such project.
                ``(2) Failure to comply.--In the case of an eligible
            educations institution that has failed to comply with the
            requirements of this subsection, the credit dollar amount
            allocated to such institution under this section is deemed to
            be $0.
        ``(g) Public Disclosure.--The Secretary, upon making an allocation
    of credit dollar amounts under this section, shall publicly disclose--
                ``(1) the identity of the eligible educational institution
            receiving the allocation, and
                ``(2) the amount of such allocation.''.
        (c) Conforming Amendments.--
                (1) Section 6211(b)(4)(A), as amended by the preceding
            provisions of this Act, is amended by inserting ``36G,'' after
            ``36F,''.
                (2) Paragraph (2) of section 1324(b) of title 31, United
            States Code, as amended by the preceding provisions of this
            Act, is amended by inserting ``36G,'' after ``36F,''.
        (d) Clerical Amendment.--The table of sections for subpart C of
    part IV of subchapter A of chapter 1, as amended by the preceding
    provisions of this Act, is amended by inserting after the item relating
    to section 36F the following new item:

    ``Sec. 36G. Qualified environmental justice programs.''.
        (e) Effective Date.--The amendments made by this section shall take
    effect on January 1, 2022.

                               PART 7--SUPERFUND

    SEC. 136701. REINSTATEMENT OF SUPERFUND.

        (a)  Hazardous Substance Superfund Financing Rate.--
                (1) Extension.--Section 4611(e) is amended to read as
            follows:
        ``(e) Application of Hazardous Substance Superfund Financing
    Rate.--The Hazardous Substance Superfund financing rate under this
    section shall apply after June 30, 2022.''.
                (2) Adjustment for inflation.--
                        (A) Section 4611(c)(2)(A) is amended by striking
                    ``9.7 cents'' and inserting ``16.4 cents''.
                        (B) Section 4611(c) is amended by adding at the end
                    the following:
                ``(3) Adjustment for inflation.--
                        ``(A) In general.--In the case of a year beginning
                    after 2022, the amount in paragraph (2)(A) shall be
                    increased by an amount equal to--
                                ``(i) such amount, multiplied by
                                ``(ii) the cost-of-living adjustment
                            determined under section 1(f)(3) for the
                            calendar year, determined by substituting
                            `calendar year 2021' for `calendar year 2016'
                            in subparagraph (A)(ii) thereof.
                        ``(B) Rounding.--If any amount as adjusted under
                    subparagraph (A) is not a multiple of $0.01, such
                    amount shall be rounded to the next lowest multiple of
                    $0.01.''.
        (b) Authority for Advances.--Section 9507(d)(3)(B) is amended by
    striking ``December 31, 1995'' and inserting ``December 31, 2031''.
        (c) Effective Date.--The amendments made by this section shall take
    effect on July 1, 2022.

       PART 8--INCENTIVES FOR CLEAN ELECTRICITY AND CLEAN TRANSPORTATION

    SEC. 136801. CLEAN ELECTRICITY PRODUCTION CREDIT.

        (a) In General.--Subpart D of part IV of subchapter A of chapter 1
    is amended by adding at the end the following new section:

    ``SEC. 45BB. CLEAN ELECTRICITY PRODUCTION CREDIT.

        ``(a) Amount of Credit.--
                ``(1) In general.--For purposes of section 38, the clean
            electricity production credit for any taxable year is an amount
            equal to the product of--
                        ``(A) the kilowatt hours of electricity--
                                ``(i) produced by the taxpayer at a
                            qualified facility, and
                                ``(ii)(I) sold by the taxpayer to an
                            unrelated person during the taxable year, or
                                ``(II) in the case of a qualified facility
                            which is equipped with a metering device which
                            is owned and operated by an unrelated person,
                            sold, consumed, or stored by the taxpayer
                            during the taxable year, multiplied by
                        ``(B) the applicable amount with respect to such
                    qualified facility.
                ``(2) Applicable amount.--
                        ``(A) Base amount.--Subject to subsection (g)(7),
                    in the case of any qualified facility which is not
                    described in clause (i) of subparagraph (B) and does
                    not satisfy the requirements described in clause (ii)
                    of such subparagraph, the applicable amount shall be
                    0.3 cents.
                        ``(B) Alternative amount.--Subject to subsection
                    (g)(7), in the case of any qualified facility--
                                ``(i) with a maximum net output of less
                            than 1 megawatt, or
                                ``(ii) which--
                                        ``(I) satisfies the requirements
                                    under paragraph (9) of subsection (g),
                                    and
                                        ``(II) with respect to the
                                    construction of such facility,
                                    satisfies the requirements under
                                    paragraph (10) of subsection (g),
                    the applicable amount shall be 1.5 cents.
        ``(b) Qualified Facility.--
                ``(1) In general.--
                        ``(A) Definition.--Subject to subparagraphs (B),
                    (C), and (D), the term `qualified facility' means a
                    facility owned by the taxpayer--
                                ``(i) which is used for the generation of
                            electricity,
                                ``(ii) the construction of which begins
                            after December 31, 2026, and
                                ``(iii) for which the greenhouse gas
                            emissions rate (as determined under paragraph
                            (2)) is not greater than zero.
                        ``(B) 10-year production credit.--For purposes of
                    this section, a facility shall only be treated as a
                    qualified facility during the 10-year period beginning
                    on the date the facility was originally placed in
                    service.
                        ``(C) Expansion of facility; incremental
                    production.--The term `qualified facility' shall
                    include either of the following in connection with a
                    facility described in subparagraph (A) (without regard
                    to clause (ii) of such subparagraph) the construction
                    of which begins before January 1, 2027, but only to the
                    extent of the increased amount of electricity produced
                    at the facility by reason of the following:
                                ``(i) A new unit the construction of which
                            begins after December 31, 2026.
                                ``(ii) Any additions of capacity the
                            construction of which begins after December 31,
                            2026.
                        ``(D) Coordination with other credits.--The term
                    `qualified facility' shall not include any facility for
                    which a credit determined under section 45, 45J, 45Q,
                    48, 48A, or 48F is allowed under section 38 for the
                    taxable year or any prior taxable year.
                ``(2) Greenhouse gas emissions rate.--
                        ``(A) In general.--For purposes of this section,
                    the term `greenhouse gas emissions rate' means the
                    amount of greenhouse gases emitted into the atmosphere
                    by a facility in the production of electricity,
                    expressed as grams of CO<INF>2</INF>e per KWh.
                        ``(B) Fuel combustion and gasification.--In the
                    case of a facility which produces electricity through
                    combustion or gasification, the greenhouse gas
                    emissions rate for such facility shall be equal to the
                    net rate of greenhouse gases emitted into the
                    atmosphere by such facility (taking into account
                    lifecycle greenhouse gas emissions, as described in
                    section 211(o)(1)(H) of the Clean Air Act (42 U.S.C.
                    7545(o)(1)(H))) in the production of electricity,
                    expressed as grams of CO<INF>2</INF>e per KWh.
                        ``(C) Establishment of emissions rates for
                    facilities.--
                                ``(i) Publishing emissions rates.--The
                            Secretary shall annually publish a table that
                            sets forth the greenhouse gas emissions rates
                            for types or categories of facilities, which a
                            taxpayer shall use for purposes of this
                            section.
                                ``(ii) Provisional emissions rate.--In the
                            case of any facility for which an emissions
                            rate has not been established by the Secretary,
                            a taxpayer which owns such facility may file a
                            petition with the Secretary for determination
                            of the emissions rate with respect to such
                            facility.
                        ``(D) Carbon capture and sequestration equipment.--
                    For purposes of this subsection, the amount of
                    greenhouse gases emitted into the atmosphere by a
                    facility in the production of electricity shall not
                    include any qualified carbon dioxide that is captured
                    by the taxpayer and--
                                ``(i) pursuant to any regulations
                            established under paragraph (2) of section
                            45Q(f), disposed of by the taxpayer in secure
                            geological storage, or
                                ``(ii) utilized by the taxpayer in a manner
                            described in paragraph (5) of such section.
        ``(c) Inflation Adjustment.--
                ``(1) In general.--In the case of a calendar year beginning
            after 2021, the 0.3 cent amount in paragraph (2)(A) of
            subsection (a) and the 1.5 cent amount in paragraph (2)(B) of
            such subsection shall each be adjusted by multiplying such
            amount by the inflation adjustment factor for the calendar year
            in which the sale or use of the electricity occurs. If the 0.3
            cent amount as increased under this paragraph is not a multiple
            of 0.05 cent, such amount shall be rounded to the nearest
            multiple of 0.05 cent. If the 1.5 cent amount as increased
            under this paragraph is not a multiple of 0.1 cent, such amount
            shall be rounded to the nearest multiple of 0.1 cent.
                ``(2) Annual computation.--The Secretary shall, not later
            than April 1 of each calendar year, determine and publish in
            the Federal Register the inflation adjustment factor for such
            calendar year in accordance with this subsection.
                ``(3) Inflation adjustment factor.--The term `inflation
            adjustment factor' means, with respect to a calendar year, a
            fraction the numerator of which is the GDP implicit price
            deflator for the preceding calendar year and the denominator of
            which is the GDP implicit price deflator for the calendar year
            1992. The term `GDP implicit price deflator' means the most
            recent revision of the implicit price deflator for the gross
            domestic product as computed and published by the Department of
            Commerce before March 15 of the calendar year.
        ``(d) Credit Phase-Out.--
                ``(1) In general.--The amount of the clean electricity
            production credit under subsection (a) for any qualified
            facility the construction of which begins during a calendar
            year described in paragraph (2) shall be equal to the product
            of--
                        ``(A) the amount of the credit determined under
                    subsection (a) without regard to this subsection,
                    multiplied by
                        ``(B) the phase-out percentage under paragraph (2).
                ``(2) Phase-out percentage.--The phase-out percentage under
            this paragraph is equal to--
                        ``(A) for a facility the construction of which
                    begins during the first calendar year following the
                    applicable year, 100 percent,
                        ``(B) for a facility the construction of which
                    begins during the second calendar year following the
                    applicable year, 75 percent,
                        ``(C) for a facility the construction of which
                    begins during the third calendar year following the
                    applicable year, 50 percent, and
                        ``(D) for a facility the construction of which
                    begins during any calendar year subsequent to the
                    calendar year described in subparagraph (C), 0 percent.
                ``(3) Applicable year.--For purposes of this subsection,
            the term `applicable year' means the later of--
                        ``(A) the calendar year in which the Secretary
                    determines that the annual greenhouse gas emissions
                    from the production of electricity in the United States
                    are equal to or less than 25 percent of the annual
                    greenhouse gas emissions from the production of
                    electricity in the United States for calendar year
                    2021, or
                        ``(B) 2031.
        ``(e) Definitions.--For purposes of this section:
                ``(1) CO<INF>2</INF>e per KWh.--The term `CO<INF>2</INF>e
            per KWh' means, with respect to any greenhouse gas, the
            equivalent carbon dioxide (as determined based on global
            warming potential) per kilowatt hour of electricity produced.
                ``(2) Greenhouse gas.--The term `greenhouse gas' has the
            same meaning given such term under section 211(o)(1)(G) of the
            Clean Air Act (42 U.S.C. 7545(o)(1)(G)), as in effect on the
            date of the enactment of this section.
                ``(3) Qualified carbon dioxide.--The term `qualified carbon
            dioxide' means carbon dioxide captured from an industrial
            source which--
                        ``(A) would otherwise be released into the
                    atmosphere as industrial emission of greenhouse gas,
                        ``(B) is measured at the source of capture and
                    verified at the point of disposal or utilization, and
                        ``(C) is captured and disposed or utilized within
                    the United States (within the meaning of section
                    638(1)) or a possession of the United States (within
                    the meaning of section 638(2)).
        ``(f) Guidance.--Not later than January 1, 2027, the Secretary
    shall issue guidance regarding implementation of this section,
    including calculation of greenhouse gas emission rates for qualified
    facilities and determination of clean electricity production credits
    under this section.
        ``(g) Special Rules.--
                ``(1) Only production in the united states taken into
            account.--Consumption or sales shall be taken into account
            under this section only with respect to electricity the
            production of which is within--
                        ``(A) the United States (within the meaning of
                    section 638(1)), or
                        ``(B) a possession of the United States (within the
                    meaning of section 638(2)).
                ``(2) Combined heat and power system property.--
                        ``(A) In general.--For purposes of subsection (a)--
                                ``(i) the kilowatt hours of electricity
                            produced by a taxpayer at a qualified facility
                            shall include any production in the form of
                            useful thermal energy by any combined heat and
                            power system property within such facility, and
                                ``(ii) the amount of greenhouse gases
                            emitted into the atmosphere by such facility in
                            the production of such useful thermal energy
                            shall be included for purposes of determining
                            the greenhouse gas emissions rate for such
                            facility.
                        ``(B) Combined heat and power system property.--For
                    purposes of this paragraph, the term `combined heat and
                    power system property' has the same meaning given such
                    term by section 48(c)(3) (without regard to
                    subparagraphs (A)(iv), (B), and (D) thereof).
                        ``(C) Conversion from btu to kwh.--
                                ``(i) In general.--For purposes of
                            subparagraph (A)(i), the amount of kilowatt
                            hours of electricity produced in the form of
                            useful thermal energy shall be equal to the
                            quotient of--
                                        ``(I) the total useful thermal
                                    energy produced by the combined heat
                                    and power system property within the
                                    qualified facility, divided by
                                        ``(II) the heat rate for such
                                    facility.
                                ``(ii) Heat rate.--For purposes of this
                            subparagraph, the term `heat rate' means the
                            amount of energy used by the qualified facility
                            to generate 1 kilowatt hour of electricity,
                            expressed as British thermal units per net
                            kilowatt hour generated.
                ``(3) Production attributable to the taxpayer.--In the case
            of a qualified facility in which more than 1 person has an
            ownership interest, except to the extent provided in
            regulations prescribed by the Secretary, production from the
            facility shall be allocated among such persons in proportion to
            their respective ownership interests in the gross sales from
            such facility.
                ``(4) Related persons.--Persons shall be treated as related
            to each other if such persons would be treated as a single
            employer under the regulations prescribed under section 52(b).
            In the case of a corporation which is a member of an affiliated
            group of corporations filing a consolidated return, such
            corporation shall be treated as selling electricity to an
            unrelated person if such electricity is sold to such a person
            by another member of such group.
                ``(5) Pass-thru in the case of estates and trusts.--Under
            regulations prescribed by the Secretary, rules similar to the
            rules of subsection (d) of section 52 shall apply.
                ``(6) Allocation of credit to patrons of agricultural
            cooperative.--
                        ``(A) Election to allocate.--
                                ``(i) In general.--In the case of an
                            eligible cooperative organization, any portion
                            of the credit determined under subsection (a)
                            for the taxable year may, at the election of
                            the organization, be apportioned among patrons
                            of the organization on the basis of the amount
                            of business done by the patrons during the
                            taxable year.
                                ``(ii) Form and effect of election.--An
                            election under clause (i) for any taxable year
                            shall be made on a timely filed return for such
                            year. Such election, once made, shall be
                            irrevocable for such taxable year. Such
                            election shall not take effect unless the
                            organization designates the apportionment as
                            such in a written notice mailed to its patrons
                            during the payment period described in section
                            1382(d).
                        ``(B) Treatment of organizations and patrons.--The
                    amount of the credit apportioned to any patrons under
                    subparagraph (A)--
                                ``(i) shall not be included in the amount
                            determined under subsection (a) with respect to
                            the organization for the taxable year, and
                                ``(ii) shall be included in the amount
                            determined under subsection (a) for the first
                            taxable year of each patron ending on or after
                            the last day of the payment period (as defined
                            in section 1382(d)) for the taxable year of the
                            organization or, if earlier, for the taxable
                            year of each patron ending on or after the date
                            on which the patron receives notice from the
                            cooperative of the apportionment.
                        ``(C) Special rules for decrease in credits for
                    taxable year.--If the amount of the credit of a
                    cooperative organization determined under subsection
                    (a) for a taxable year is less than the amount of such
                    credit shown on the return of the cooperative
                    organization for such year, an amount equal to the
                    excess of--
                                ``(i) such reduction, over
                                ``(ii) the amount not apportioned to such
                            patrons under subparagraph (A) for the taxable
                            year,
                    shall be treated as an increase in tax imposed by this
                    chapter on the organization. Such increase shall not be
                    treated as tax imposed by this chapter for purposes of
                    determining the amount of any credit under this
                    chapter.
                        ``(D) Eligible cooperative defined.--For purposes
                    of this section, the term `eligible cooperative' means
                    a cooperative organization described in section 1381(a)
                    which is owned more than 50 percent by agricultural
                    producers or by entities owned by agricultural
                    producers. For this purpose an entity owned by an
                    agricultural producer is one that is more than 50
                    percent owned by agricultural producers.
                ``(7) Increase in credit in certain cases.--
                        ``(A) Energy communities.--In the case of any
                    qualified facility which is located in an energy
                    community (as defined in section 45(b)(11)(B)), for
                    purposes of determining the amount of the credit under
                    subsection (a) with respect to any electricity produced
                    by the taxpayer at such facility during the taxable
                    year, the applicable amount under paragraph (2) of such
                    subsection shall be increased by an amount equal to 10
                    percent of the amount otherwise in effect under such
                    paragraph (without application of subparagraph (B)).
                        ``(B) Domestic content.--Rules similar to the rules
                    of section 45(b)(9) shall apply.
                ``(8) Credit reduced for tax-exempt bonds.--Rules similar
            to the rules of section 45(b)(3) shall apply.
                ``(9) Wage requirements.--Rules similar to the rules of
            section 45(b)(7)(A) and clauses (i) through (iv) of section
            45(b)(7)(B) shall apply.
                ``(10) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.
                ``(11) Domestic content requirement for elective payment.--
            Rules similar to the rules of section 45(b)(10) shall apply.''.
        (b) Elective Payment of Credit.--Section 6417(b), as amended by
    preceding provisions of this Act, is amended by adding at the end the
    following new paragraph:
                ``(12) The clean electricity production credit determined
            under section 45BB(a).''.
        (c) Election.--Section 6417(c)(3), as amended by the preceding
    provisions of this Act, is amended by adding at the end the following
    new subparagraph:
                        ``(D) Clean electricity production credit.--In the
                    case of the credit described in subsection (b)(10), any
                    election under this subsection shall--
                                ``(i) apply separately with respect to each
                            qualified facility,
                                ``(ii) be made for the taxable year in
                            which the facility is placed in service, and
                                ``(iii) shall apply to such taxable year
                            and all subsequent taxable years with respect
                            to such facility.''.
        (d) Conforming Amendments.--
                (1) Section 38(b) is amended--
                        (A) in paragraph (38), by striking ``plus'' at the
                    end,
                        (B) in paragraph (39), by striking the period at
                    the end and inserting ``, plus'', and
                        (C) by adding at the end the following new
                    paragraph:
                ``(40) the clean electricity production credit determined
            under section 45BB(a).''.
                (2) The table of sections for subpart D of part IV of
            subchapter A of chapter 1 is amended by adding at the end the
            following new item:

    ``Sec. 45BB. Clean electricity production credit.''.
        (e) Effective Date.--The amendments made by this section shall
    apply to facilities placed in service after December 31, 2022.

    SEC. 136802. CLEAN ELECTRICITY INVESTMENT CREDIT.

        (a) In General.--Subpart E of part IV of subchapter A of chapter 1
    is amended by inserting after section 48E the following new section:

    ``SEC. 48F. CLEAN ELECTRICITY INVESTMENT CREDIT.

        ``(a) Investment Credit for Qualified Property.--
                ``(1) In general.--For purposes of section 46, the clean
            electricity investment credit for any taxable year is an amount
            equal to the applicable percentage of the qualified investment
            for such taxable year with respect to--
                        ``(A) any qualified facility, and
                        ``(B) any grid improvement property.
                ``(2) Applicable percentage.--
                        ``(A) Qualified facilities.--Subject to paragraph
                    (3)--
                                ``(i) Base rate.--In the case of any
                            qualified facility which is not described in
                            subclause (I) of clause (ii) and does not
                            satisfy the requirements described in subclause
                            (II) of such clause, the applicable percentage
                            shall be 6 percent.
                                ``(ii) Alternative rate.--In the case of
                            any qualified facility--
                                        ``(I) with a maximum net output of
                                    less than 1 megawatt, or
                                        ``(II) which--
                                                ``(aa) satisfies the
                                            requirements of subsection
                                            (d)(3), and
                                                ``(bb) with respect to the
                                            construction of such facility,
                                            satisfies the requirements of
                                            subsection (d)(4),
                            the applicable percentage shall be 30 percent.
                        ``(B) Grid improvement property.--Subject to
                    paragraph (3)--
                                ``(i) Base rate.--In the case of any grid
                            improvement property which is not described in
                            subclause (I) of clause (ii) and does not
                            satisfy the requirements described in subclause
                            (II) of such clause, the applicable percentage
                            shall be 6 percent.
                                ``(ii) Alternative rate.--In the case of
                            any grid improvement property--
                                        ``(I) which is energy storage
                                    property with a capacity of less than 1
                                    megawatt, or
                                        ``(II) which--
                                                ``(aa) satisfies the
                                            requirements of subsection
                                            (d)(3), and
                                                ``(bb) with respect to the
                                            construction of such property,
                                            satisfies rules similar to the
                                            rules of section 45(b)(8),
                            the applicable percentage shall be 30 percent.
                ``(3) Increase in credit rate in certain cases.--
                        ``(A) Energy communities.--
                                ``(i) In general.--In the case of any
                            qualified investment with respect to a
                            qualified facility or with respect to grid
                            improvement property which is placed in service
                            within an energy community (as defined in
                            section 45(b)(11)(B)), for purposes applying
                            paragraph (2) with respect to such property or
                            investment, the applicable percentage shall be
                            increased by the applicable credit rate
                            increase.
                                ``(ii) Applicable credit rate increase.--
                            For purposes of clause (i), the applicable
                            credit rate increase shall be an amount equal
                            to--
                                        ``(I) in the case of any qualified
                                    investment with respect to a qualified
                                    facility described in paragraph
                                    (2)(A)(i) or with respect to grid
                                    improvement property described in
                                    paragraph (2)(B)(i), 2 percentage
                                    points, and
                                        ``(II) in the case of any qualified
                                    investment with respect to a qualified
                                    facility described in paragraph
                                    (2)(A)(ii) or with respect to grid
                                    improvement property described in
                                    paragraph (2)(B)(ii), 10 percentage
                                    points.
                        ``(B) Domestic content.--Rules similar to the rules
                    of section 48(a)(12) shall apply.
        ``(b) Qualified Investment With Respect to a Qualified Facility.--
                ``(1) In general.--For purposes of subsection (a), the
            qualified investment with respect to any qualified facility for
            any taxable year is the sum of--
                        ``(A) the basis of any qualified property placed in
                    service by the taxpayer during such taxable year which
                    is part of a qualified facility, plus
                        ``(B) the amount of any expenditures which are--
                                ``(i) paid or incurred by the taxpayer for
                            qualified interconnection property--
                                        ``(I) in connection with a
                                    qualified facility which has a maximum
                                    net output of not greater than 5
                                    megawatts, and
                                        ``(II) placed in service during the
                                    taxable year of the taxpayer, and
                                ``(ii) properly chargeable to capital
                            account of the taxpayer.
                ``(2) Qualified property.--The term `qualified property'
            means property--
                        ``(A) which is--
                                ``(i) tangible personal property, or
                                ``(ii) other tangible property (not
                            including a building or its structural
                            components), but only if such property is used
                            as an integral part of the qualified facility,
                        ``(B) with respect to which depreciation (or
                    amortization in lieu of depreciation) is allowable, and
                        ``(C)(i) the construction, reconstruction, or
                    erection of which is completed by the taxpayer, or
                        ``(ii) which is acquired by the taxpayer if the
                    original use of such property commences with the
                    taxpayer.
                ``(3) Qualified facility.--
                        ``(A) In general.--For purposes of this section,
                    the term `qualified facility' means a facility--
                                ``(i) which is used for the generation of
                            electricity,
                                ``(ii) the construction of which begins
                            after December 31, 2026, and
                                ``(iii) for which the anticipated
                            greenhouse gas emissions rate (as determined
                            under subparagraph (B)(ii)) is not greater than
                            zero.
                        ``(B) Additional rules.--
                                ``(i) Expansion of facility; incremental
                            production.--Rules similar to the rules of
                            section 45BB(b)(1)(C) shall apply for purposes
                            of this paragraph.
                                ``(ii) Greenhouse gas emissions rate.--
                            Rules similar to the rules of section
                            45BB(b)(2) shall apply for purposes of this
                            paragraph.
                        ``(C) Exclusion.--The term `qualified facility'
                    shall not include any facility for which--
                                ``(i) a renewable electricity production
                            credit determined under section 45,
                                ``(ii) an advanced nuclear power facility
                            production credit determined under section 45J,
                                ``(iii) a carbon oxide sequestration credit
                            determined under section 45Q,
                                ``(iv) a clean electricity production
                            credit determined under section 45BB,
                                ``(v) an energy credit determined under
                            section 48,
                                ``(vi) a qualifying advanced coal project
                            credit under section 48A, or
                                ``(vii) a qualifying electric transmission
                            property credit under section 48D,
                    is allowed under section 38 for the taxable year or any
                    prior taxable year.
                ``(4) Qualified interconnection property.--For purposes of
            this paragraph, the term `qualified interconnection property'
            has the meaning given such term in section 48(a)(8)(B).
                ``(5) Coordination with rehabilitation credit.--The
            qualified investment with respect to any qualified facility for
            any taxable year shall not include that portion of the basis of
            any property which is attributable to qualified rehabilitation
            expenditures (as defined in section 47(c)(2)).
                ``(6) Definitions.--For purposes of this subsection, the
            terms `CO2e per KWh' and `greenhouse gas emissions rate' have
            the same meaning given such terms under section 45BB(b).
        ``(c) Qualified Investment With Respect to Grid Improvement
    Property.--
                ``(1) In general.--
                        ``(A) Qualified investment.--For purposes of
                    subsection (a), the qualified investment with respect
                    to grid improvement property for any taxable year is
                    the basis of any grid improvement property placed in
                    service by the taxpayer during such taxable year.
                        ``(B) Grid improvement property.--For purposes of
                    this section, the term `grid improvement property'
                    means any energy storage property.
                ``(2) Energy storage property.--For purposes of this
            section, the term `energy storage property' has the meaning
            given such term in section 48(c)(6).
        ``(d) Special Rules.--
                ``(1) Certain progress expenditure rules made applicable.--
            Rules similar to the rules of subsections (c)(4) and (d) of
            section 46 (as in effect on the day before the date of the
            enactment of the Revenue Reconciliation Act of 1990) shall
            apply for purposes of subsection (a).
                ``(2) Special rule for property financed by subsidized
            energy financing or private activity bonds.--Rules similar to
            the rules of section 45(b)(3) shall apply.
                ``(3) Prevailing wage requirements.--Rules similar to the
            rules of section 48(a)(10) shall apply.
                ``(4) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.
                ``(5) Domestic content requirement for elective payment.--
            Rules similar to the rules of section 45(b)(10) shall apply.
        ``(e) Credit Phase-Out.--
                ``(1) In general.--The amount of the clean electricity
            investment credit under subsection (a) for any qualified
            investment with respect to any qualified facility or grid
            improvement property the construction of which begins during a
            calendar year described in paragraph (2) shall be equal to the
            product of--
                        ``(A) the amount of the credit determined under
                    subsection (a) without regard to this subsection,
                    multiplied by
                        ``(B) the phase-out percentage under paragraph (2).
                ``(2) Phase-out percentage.--The phase-out percentage under
            this paragraph is equal to--
                        ``(A) for any qualified investment with respect to
                    any qualified facility or grid improvement property the
                    construction of which begins during the first calendar
                    year following the applicable year, 100 percent,
                        ``(B) for any qualified investment with respect to
                    any qualified facility or grid improvement property the
                    construction of which begins during the second calendar
                    year following the applicable year, 75 percent,
                        ``(C) for any qualified investment with respect to
                    any qualified facility or grid improvement property the
                    construction of which begins during the third calendar
                    year following the applicable year, 50 percent, and
                        ``(D) for any qualified investment with respect to
                    any qualified facility or grid improvement property the
                    construction of which begins during any calendar year
                    subsequent to the calendar year described in
                    subparagraph (C), 0 percent.
                ``(3) Applicable year.--For purposes of this subsection,
            the term `applicable year' has the same meaning given such term
            in section 45BB(d)(3).
        ``(f) Greenhouse Gas.--In this section, the term `greenhouse gas'
    has the same meaning given such term under section 45BB(e)(2).
        ``(g) Recapture of Credit.--For purposes of section 50, if the
    Secretary determines that the greenhouse gas emissions rate for a
    qualified facility is greater than 10 grams of CO<INF>2</INF>e per KWh,
    any property for which a credit was allowed under this section with
    respect to such facility shall cease to be investment credit property
    in the taxable year in which the determination is made.
        ``(h) Guidance.--Not later than January 1, 2027, the Secretary
    shall issue guidance regarding implementation of this section.''.
        (b) Elective Payment of Credit.--Section 6417(b), as amended by
    preceding provisions of this Act, is amended by adding at the end the
    following new paragraph:
                ``(13) The clean electricity investment credit determined
            under section 48F.''.
        (c) Conforming Amendments.--
                (1) Section 46 is amended--
                        (A) by striking ``and'' at the end of paragraph
                    (5),
                        (B) by striking the period at the end of paragraph
                    (6) and inserting ``, and'', and
                        (C) by adding at the end the following new
                    paragraph:
                ``(7) the clean electricity investment credit.''.
                (2) Section 49(a)(1)(C) is amended--
                        (A) by striking ``and'' at the end of clause (iv),
                        (B) by striking the period at the end of clause (v)
                    and inserting a comma, and
                        (C) by adding at the end the following new clauses:
                                ``(vi) the basis of any qualified property
                            which is part of a qualified facility under
                            section 48F, and
                                ``(vii) the basis of any energy storage
                            property under section 48F.''.
                (3) Section 50(a)(2)(E) is amended by striking ``or
            48E(c)(1)'' and inserting ``48E(c)(1), or 48F(e)''.
                (4) Section 50(c)(3) is amended by inserting ``or clean
            electricity investment credit'' after ``In the case of any
            energy credit''.
                (5) The table of sections for subpart E of part IV of
            subchapter A of chapter 1 is amended by inserting after the
            item relating to section 48E the following new item:

    ``48F. Clean electricity investment credit.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to property placed in service after December 31, 2026, and, for
    any property the construction of which begins prior to January 1, 2027,
    only to the extent of the basis thereof attributable to the
    construction, reconstruction, or erection after December 31, 2026.

    SEC. 136803. INCREASE IN CLEAN ELECTRICITY INVESTMENT CREDIT FOR
                  FACILITIES PLACED IN SERVICE IN CONNECTION WITH LOW-
                  INCOME COMMUNITIES.

        (a) In General.--Section 48F, as added by this Act, is amended by
    adding at the end the following new subsection:
        ``(i) Special Rules for Certain Facilities Placed in Service in
    Connection With Low-income Communities.--
                ``(1) In general.--In the case of any qualified facility
            with respect to which the Secretary makes an allocation of
            environmental justice capacity limitation under paragraph (4)--
                        ``(A) the applicable percentage otherwise
                    determined under subsection (a)(2) with respect to any
                    eligible property which is part of such facility shall
                    be increased by--
                                ``(i) in the case of a facility described
                            in subclause (I) of paragraph (2)(A)(iii) and
                            not described in subclause (II) of such
                            paragraph, 10 percentage points, and
                                ``(ii) in the case of a facility described
                            in subclause (II) of paragraph (2)(A)(iii), 20
                            percentage points, and
                        ``(B) the increase in the credit determined under
                    subsection (a) by reason of this subsection for any
                    taxable year with respect to all property which is part
                    of such facility shall not exceed the amount which
                    bears the same ratio to the amount of such increase
                    (determined without regard to this subparagraph) as--
                                ``(i) the environmental justice capacity
                            limitation allocated to such facility, bears to
                                ``(ii) the total megawatt nameplate
                            capacity of such facility, as measured in
                            direct current.
                ``(2) Qualified facility.--For purposes of this
            subsection--
                        ``(A) In general.--The term `qualified facility'
                    means any facility--
                                ``(i) which is described in subsection
                            (b)(3)(A) and not described in section
                            45BB(b)(2)(B),
                                ``(ii) which has a maximum net output of
                            less than 5 megawatts, and
                                ``(iii) which--
                                        ``(I) is located in a low-income
                                    community (as defined in section
                                    45D(e)) or on Indian land (as defined
                                    in section 2601(2) of the Energy Policy
                                    Act of 1992 (25 U.S.C. 3501(2))), or
                                        ``(II) is part of a qualified low-
                                    income residential building project or
                                    a qualified low-income economic benefit
                                    project.
                        ``(B) Qualified low-income residential building
                    project.--A facility shall be treated as part of a
                    qualified low-income residential building project if--
                                ``(i) such facility is installed on a
                            residential rental building which participates
                            in a covered housing program (as defined in
                            section 41411(a) of the Violence Against Women
                            Act of 1994 (34 U.S.C. 12491(a)(3)), a Housing
                            Development Fund Corporation cooperative under
                            Article XI of the New York State Private
                            Housing Finance Law, a housing assistance
                            program administered by the Department of
                            Agriculture under title V of the Housing Act of
                            1949, a housing program administered by a
                            tribally designated housing entity (as defined
                            in section 4(22) of the Native American Housing
                            Assistance and Self-Determination Act of 1996
                            (25 U.S.C. 4103(22))) or such other affordable
                            housing programs as the Secretary may provide,
                            and
                                ``(ii) the financial benefits of the
                            electricity produced by such facility are
                            allocated equitably among the occupants of the
                            dwelling units of such building.
                        ``(C) Qualified low-income economic benefit
                    project.--A facility shall be treated as part of a
                    qualified low-income economic benefit project if at
                    least 50 percent of the financial benefits of the
                    electricity produced by such facility are provided to
                    households with income of--
                                ``(i) less than 200 percent of the poverty
                            line applicable to a family of the size
                            involved, or
                                ``(ii) less than 80 percent of area median
                            gross income (as determined under section
                            142(d)(2)(B)).
                        ``(D) Financial benefit.--For purposes of
                    subparagraphs (B) and (C), electricity acquired at a
                    below-market rate shall not fail to be taken into
                    account as a financial benefit.
                ``(3) Eligible property.--For purposes of this section, the
            term `eligible property' means a qualified investment with
            respect to any qualified facility which is described in
            subsection (b).
                ``(4) Allocations.--
                        ``(A) In general.--Not later than January 1, 2027,
                    the Secretary shall establish a program to allocate
                    amounts of environmental justice capacity limitation to
                    qualified facilities.
                        ``(B) Limitation.--The amount of environmental
                    justice capacity limitation allocated by the Secretary
                    under subparagraph (A) during any calendar year shall
                    not exceed the annual capacity limitation with respect
                    to such year.
                        ``(C) Annual capacity limitation.--For purposes of
                    this paragraph, the term `annual capacity limitation'
                    means 1.8 gigawatts of direct current capacity for each
                    of calendar years 2027 through 2031, and zero
                    thereafter.
                        ``(D) Carryover of unused limitation.--
                                ``(i) In general.--If the annual capacity
                            limitation for any calendar year exceeds the
                            aggregate amount allocated for such year under
                            this paragraph, such limitation for the
                            succeeding calendar year shall be increased by
                            the amount of such excess. No amount may be
                            carried under the preceding sentence to any
                            calendar year after 2033.
                                ``(ii) Carryover from section 48 for
                            calendar year 2027.--If the annual capacity
                            limitation for calendar year 2026 under section
                            48(e)(4)(D) exceeds the aggregate amount
                            allocated for such year under section
                            48(e)(4)(D), such excess amount may be carried
                            over and applied to the annual capacity
                            limitation under this subsection for calendar
                            year 2027. Such limitation shall be increased
                            by the amount of such excess.
                        ``(E) Placed in service deadline.--
                                ``(i) In general.--Paragraph (1) shall not
                            apply with respect to any property which is
                            placed in service after the date that is 4
                            years after the date of the allocation with
                            respect to the facility of which such property
                            is a part.
                                ``(ii) Application of carryover.--Any
                            amount of environmental justice capacity
                            limitation which expires under clause (i)
                            during any calendar year shall be taken into
                            account as an excess described in subparagraph
                            (D) (or as an increase in such excess) for such
                            calendar year, subject to the limitation
                            imposed by the last sentence of such
                            subparagraph.
                        ``(F) Selection criteria.--In determining to which
                    qualified facilities to allocate environmental justice
                    capacity limitation under this paragraph, the Secretary
                    shall take into consideration which facilities will
                    result in--
                                ``(i) the greatest health and economic
                            benefits, including the ability to withstand
                            extreme weather events, for individuals
                            described in section 45D(e)(2),
                                ``(ii) the greatest employment and wages
                            for such individuals, and
                                ``(iii) the greatest engagement with,
                            outreach to, or ownership by, such individuals,
                            including through partnerships with local
                            governments, community-based organizations, an
                            Indian tribal government (as defined in section
                            48(e)(4)(F)(ii)), or any Alaska Native
                            Corporation (as defined in section 3 of the
                            Alaska Native Claims Settlement Act (43 U.S.C.
                            1602(m)).
                        ``(G) Disclosure of allocations.--The Secretary
                    shall, upon making an allocation of environmental
                    justice capacity limitation under this paragraph,
                    publicly disclose the identity of the applicant, the
                    amount of the environmental justice capacity limitation
                    allocated to such applicant, and the location of the
                    facility for which such allocation is made.
                ``(5) Recapture.--The Secretary shall, by regulations or
            other guidance, provide for recapturing the benefit of any
            increase in the credit allowed under subsection (a) by reason
            of this subsection with respect to any property which ceases to
            be property eligible for such increase (but which does not
            cease to be investment credit property within the meaning of
            section 50(a)). The period and percentage of such recapture
            shall be determined under rules similar to the rules of section
            50(a). To the extent provided by the Secretary, such recapture
            may not apply with respect to any property if, within 12 months
            after the date the taxpayer becomes aware (or reasonably should
            have become aware) of such property ceasing to be property
            eligible for such increase, the eligibility of such property
            for such increase is restored. The preceding sentence shall not
            apply more than once with respect to any facility.''.
        (b) Effective Date.--The amendments made by this section shall take
    effect on January 1, 2027.

    SEC. 136804. COST RECOVERY FOR QUALIFIED FACILITIES, QUALIFIED
                  PROPERTY, AND GRID IMPROVEMENT PROPERTY.

        (a) In General.--Section 168(e)(3)(B) is amended--
                (1) in clause (vi)(III), by striking ``and'' at the end,
                (2) in clause (vii), by striking the period at the end and
            inserting ``, and'', and
                (3) by inserting after clause (vii) the following:
                                ``(viii) any qualified facility (as defined
                            in section 45BB(b)(1)(A)), any qualified
                            property (as defined in subsection (b)(2) of
                            section 48F) which is a qualified investment
                            (as defined in subsection (b)(1) of such
                            section), or any grid improvement property (as
                            defined in subsection (c)(1)(B) of such
                            section).''.
        (b) Effective Date.--The amendments made by this section shall
    apply to facilities and property placed in service after December 31,
    2026.

    SEC. 136805. CLEAN FUEL PRODUCTION CREDIT.

        (a) In General.--Subpart D of part IV of subchapter A of chapter 1
    is amended by adding at the end the following new section:

    ``SEC. 45CC. CLEAN FUEL PRODUCTION CREDIT.

        ``(a) Amount of Credit.--
                ``(1) In general.--For purposes of section 38, the clean
            fuel production credit for any taxable year is an amount equal
            to the product of--
                        ``(A) the applicable amount per gallon (or gallon
                    equivalent) with respect to any transportation fuel
                    which is--
                                ``(i) produced by the taxpayer at a
                            qualified facility, and
                                ``(ii) sold by the taxpayer in a manner
                            described in paragraph (4) during the taxable
                            year, and
                        ``(B) the emissions factor for such fuel (as
                    determined under subsection (b)).
                ``(2) Applicable amount.--
                        ``(A) Base amount.--In the case of any
                    transportation fuel produced at a qualified facility
                    which does not satisfy the requirements described in
                    subparagraph (B), the applicable amount shall be 20
                    cents.
                        ``(B) Alternative amount.--In the case of any
                    transportation fuel produced at a qualified facility
                    which satisfies the requirements under paragraphs (6)
                    and (7) of subsection (g), the applicable amount shall
                    be $1.00.
                ``(3) Special rate for sustainable aviation fuel.--
                        ``(A) In general.--In the case of a transportation
                    fuel which is sustainable aviation fuel, paragraph (2)
                    shall be applied--
                                ``(i) in the case of a transportation fuel
                            produced at a qualified facility described in
                            paragraph (2)(A), by substituting `35 cents'
                            for `20 cents', and
                                ``(ii) in the case of a transportation fuel
                            produced at a qualified facility described in
                            paragraph (2)(B), by substituting `$1.75' for
                            `$1.00'.
                        ``(B) Sustainable aviation fuel.--For purposes of
                    this subparagraph (A), the term `sustainable aviation
                    fuel' means liquid fuel which is sold for use in an
                    aircraft and which--
                                ``(i) meets the requirements of--
                                        ``(I) ASTM International Standard
                                    D7566, or
                                        ``(II) the Fischer Tropsch
                                    provisions of ASTM International
                                    Standard D1655, Annex A1, and
                                ``(ii) is not derived from palm fatty acid
                            distillates or petroleum.
                ``(4) Sale.--For purposes of paragraph (1), the
            transportation fuel is sold in a manner described in this
            paragraph if such fuel is sold by the taxpayer to an unrelated
            person--
                        ``(A) for use by such person in the production of a
                    fuel mixture,
                        ``(B) for use by such person in a trade or
                    business, or
                        ``(C) who sells such fuel at retail to another
                    person and places such fuel in the fuel tank of such
                    other person.
                ``(5) Rounding.--If any amount determined under paragraph
            (1) is not a multiple of 0.1 cent, such amount shall be rounded
            to the nearest multiple of 0.1 cent.
        ``(b) Emissions Factors.--
                ``(1) Emissions factor.--
                        ``(A) Calculation.--
                                ``(i) In general.--The emissions factor of
                            a transportation fuel shall be an amount equal
                            to the quotient of--
                                        ``(I) an amount equal to--
                                                ``(aa) 50 kilograms of
                                            CO<INF>2</INF>e per mmBTU,
                                            minus
                                                ``(bb) the emissions rate
                                            for such fuel, divided by
                                        ``(II) 50 kilograms of
                                    CO<INF>2</INF>e per mmBTU.
                        ``(B) Establishment of emissions rate.--
                                ``(i) In general.--Subject to clauses (ii)
                            and (iii), the Secretary shall annually publish
                            a table which sets forth the emissions rate for
                            similar types and categories of transportation
                            fuels based on the amount of lifecycle
                            greenhouse gas emissions (as described in
                            section 211(o)(1)(H) of the Clean Air Act (42
                            U.S.C. 7545(o)(1)(H)), as in effect on the date
                            of the enactment of this section) for such
                            fuels, expressed as kilograms of
                            CO<INF>2</INF>e per mmBTU, which a taxpayer
                            shall use for purposes of this section.
                                ``(ii) Non-aviation fuel.--In the case of
                            any transportation fuel which is not a
                            sustainable aviation fuel, the lifecycle
                            greenhouse gas emissions of such fuel shall be
                            based on the most recent determinations under
                            the Greenhouse gases, Regulated Emissions, and
                            Energy use in Transportation model developed by
                            Argonne National Laboratory, or a successor
                            model (as determined by the Secretary).
                                ``(iii) Aviation fuel.--In the case of any
                            transportation fuel which is a sustainable
                            aviation fuel, the lifecycle greenhouse gas
                            emissions of such fuel shall be determined in
                            accordance with--
                                        ``(I) the most recent Carbon
                                    Offsetting and Reduction Scheme for
                                    International Aviation which has been
                                    adopted by the International Civil
                                    Aviation Organization with the
                                    agreement of the United States, or
                                        ``(II) any similar methodology
                                    which satisfies the criteria under
                                    section 211(o)(1)(H) of the Clean Air
                                    Act (42 U.S.C. 7545(o)(1)(H)).
                        ``(C) Rounding of emissions rate.--The Secretary
                    may round the emissions rates under subparagraph (B) to
                    the nearest multiple of 5 kilograms of CO<INF>2</INF>e
                    per mmBTU, except that, in the case of an emissions
                    rate that is less than 2.5 kilograms of CO<INF>2</INF>e
                    per mmBTU, the Secretary may round such rate to zero.
                        ``(D) Provisional emissions rate.--In the case of
                    any transportation fuel for which an emissions rate has
                    not been established under subparagraph (B), a taxpayer
                    producing such fuel may file a petition with the
                    Secretary for determination of the emissions rate with
                    respect to such fuel.
                ``(2) Rounding.--If any amount determined under paragraph
            (1)(A) is not a multiple of 0.1, such amount shall be rounded
            to the nearest multiple of 0.1.
        ``(c) Inflation Adjustment.--
                ``(1) In general.--In the case of calendar years beginning
            after 2026, the 20 cent amount in subsection (a)(2)(A), the
            $1.00 amount in subsection (a)(2)(B), the 35 cent amount in
            subsection (a)(3)(A)(i), and the $1.75 amount in subsection
            (a)(3)(A)(ii) shall each be adjusted by multiplying such amount
            by the inflation adjustment factor for the calendar year in
            which the sale of the transportation fuel occurs. If any amount
            as increased under the preceding sentence is not a multiple of
            1 cent, such amount shall be rounded to the nearest multiple of
            1 cent.
                ``(2) Inflation adjustment factor.--For purposes of
            paragraph (1), the inflation adjustment factor shall be the
            inflation adjustment factor determined and published by the
            Secretary pursuant to section 45BB(c), determined by
            substituting `calendar year 2021' for `calendar year 1992' in
            paragraph (3) thereof.
        ``(d) Credit Phase-Out.--
                ``(1) In general.--The amount of the clean fuel production
            credit under subsection (a) for any transportation fuel sold
            during a taxable year described in paragraph (2) shall be equal
            to the product of--
                        ``(A) the amount of the credit determined under
                    subsection (a) without regard to this subsection,
                    multiplied by
                        ``(B) the phase-out percentage under paragraph (2).
                ``(2) Phase-out percentage.--The phase-out percentage under
            this paragraph is equal to--
                        ``(A) for any taxable year beginning in the first
                    calendar year following the applicable year, 100
                    percent,
                        ``(B) for any taxable year beginning in the second
                    calendar year following the applicable year, 75
                    percent,
                        ``(C) for any taxable year beginning in the third
                    calendar year following the applicable year, 50
                    percent, and
                        ``(D) for any taxable year beginning in any
                    calendar year subsequent to the calendar year described
                    in subparagraph (C), 0 percent.
                ``(3) Applicable year.--For purposes of this subsection,
            the term `applicable year' means the later of--
                        ``(A) the calendar year in which the Secretary
                    determines that the greenhouse gas emissions from the
                    transportation of persons and goods annually in the
                    United States are equal to or less than 25 percent of
                    the greenhouse gas emissions from the transportation of
                    persons and goods in the United States during calendar
                    year 2021, or
                        ``(B) 2031.
        ``(e) Definitions.--In this section:
                ``(1) mmBTU.--The term `mmBTU' means 1,000,000 British
            thermal units.
                ``(2) CO<INF>2</INF>e.--The term `CO<INF>2</INF>e' means,
            with respect to any greenhouse gas, the equivalent carbon
            dioxide (as determined based on relative global warming
            potential).
                ``(3) Greenhouse gas.--The term `greenhouse gas' has the
            same meaning given that term under section 211(o)(1)(G) of the
            Clean Air Act (42 U.S.C. 7545(o)(1)(G)), as in effect on the
            date of the enactment of this section.
                ``(4) Qualified facility.--The term `qualified facility'--
                        ``(A) means a facility used for the production of
                    transportation fuels, and
                        ``(B) does not include any facility for which one
                    of the following credits is allowed under section 38
                    for the taxable year:
                                ``(i) The credit for production of clean
                            hydrogen under section 45X.
                                ``(ii) The credit for clean hydrogen
                            production facilities under section 48(a)(16).
                                ``(iii) The credit for carbon oxide
                            sequestration under section 45Q.
                ``(5) Transportation fuel.--The term `transportation fuel'
            means a fuel which--
                        ``(A) is suitable for use as a fuel in a highway
                    vehicle or aircraft,
                        ``(B) has an emissions rate which is not greater
                    than--
                                ``(i) in the case of a fuel which is not a
                            sustainable aviation fuel--
                                        ``(I) for any such fuel sold during
                                    calendar years 2027 through 2030, 50
                                    kilograms of CO<INF>2</INF>e per mmBTU,
                                    and
                                        ``(II) for any such fuel sold
                                    during any calendar year beginning
                                    after December 31, 2030, 25 kilograms
                                    of CO<INF>2</INF>e per mmBTU, or
                                ``(ii) in the case of a fuel which is a
                            sustainable aviation fuel--
                                        ``(I) for any such fuel sold during
                                    any period before January 1, 2031, 35
                                    kilograms of CO<INF>2</INF>e per mmBTU,
                                    and
                                        ``(II) for any such fuel sold
                                    during any period after December 31,
                                    2030, 25 kilograms of CO<INF>2</INF>e
                                    per mmBTU,
                        ``(C) is not hydrogen fuel, and
                        ``(D) in the case of fuel which is not aviation
                    fuel, is not derived from coprocessing biomass with a
                    feedstock which is not biomass. For purposes of this
                    paragraph, the term `biomass' has the meaning given
                    such term in section 45K(c)(3).
        ``(f) Guidance.--Not later than January 1, 2027, the Secretary
    shall issue guidance regarding implementation of this section,
    including calculation of emissions factors for transportation fuel, the
    table described in subsection (b)(1)(B)(i), and the determination of
    clean fuel production credits under this section.
        ``(g) Special Rules.--
                ``(1) Only registered production in the united states taken
            into account.--
                        ``(A) In general.--No clean fuel production credit
                    shall be determined under subsection (a) with respect
                    to any transportation fuel unless--
                                ``(i) the taxpayer is registered as a
                            producer of clean fuel under section 4101 at
                            the time of production, and
                                ``(ii) such fuel is produced in the United
                            States.
                        ``(B) United states.--For purposes of this
                    paragraph, the term `United States' includes any
                    possession of the United States.
                ``(2) Production attributable to the taxpayer.--In the case
            of a facility in which more than 1 person has an ownership
            interest, except to the extent provided in regulations
            prescribed by the Secretary, production from the facility shall
            be allocated among such persons in proportion to their
            respective ownership interests in the gross sales from such
            facility.
                ``(3) Related persons.--Persons shall be treated as related
            to each other if such persons would be treated as a single
            employer under the regulations prescribed under section 52(b).
            In the case of a corporation which is a member of an affiliated
            group of corporations filing a consolidated return, such
            corporation shall be treated as selling fuel to an unrelated
            person if such fuel is sold to such a person by another member
            of such group.
                ``(4) Pass-thru in the case of estates and trusts.--Under
            regulations prescribed by the Secretary, rules similar to the
            rules of subsection (d) of section 52 shall apply.
                ``(5) Allocation of credit to patrons of agricultural
            cooperative.--
                        ``(A) Election to allocate.--
                                ``(i) In general.--In the case of an
                            eligible cooperative organization, any portion
                            of the credit determined under subsection (a)
                            for the taxable year may, at the election of
                            the organization, be apportioned among patrons
                            of the organization on the basis of the amount
                            of business done by the patrons during the
                            taxable year.
                                ``(ii) Form and effect of election.--An
                            election under clause (i) for any taxable year
                            shall be made on a timely filed return for such
                            year. Such election, once made, shall be
                            irrevocable for such taxable year. Such
                            election shall not take effect unless the
                            organization designates the apportionment as
                            such in a written notice mailed to its patrons
                            during the payment period described in section
                            1382(d).
                        ``(B) Treatment of organizations and patrons.--The
                    amount of the credit apportioned to any patrons under
                    subparagraph (A)--
                                ``(i) shall not be included in the amount
                            determined under subsection (a) with respect to
                            the organization for the taxable year, and
                                ``(ii) shall be included in the amount
                            determined under subsection (a) for the first
                            taxable year of each patron ending on or after
                            the last day of the payment period (as defined
                            in section 1382(d)) for the taxable year of the
                            organization or, if earlier, for the taxable
                            year of each patron ending on or after the date
                            on which the patron receives notice from the
                            cooperative of the apportionment.
                        ``(C) Special rules for decrease in credits for
                    taxable year.--If the amount of the credit of a
                    cooperative organization determined under subsection
                    (a) for a taxable year is less than the amount of such
                    credit shown on the return of the cooperative
                    organization for such year, an amount equal to the
                    excess of--
                                ``(i) such reduction, over
                                ``(ii) the amount not apportioned to such
                            patrons under subparagraph (A) for the taxable
                            year,
                    shall be treated as an increase in tax imposed by this
                    chapter on the organization. Such increase shall not be
                    treated as tax imposed by this chapter for purposes of
                    determining the amount of any credit under this
                    chapter.
                        ``(D) Eligible cooperative defined.--For purposes
                    of this section the term `eligible cooperative' means a
                    cooperative organization described in section 1381(a)
                    which is owned more than 50 percent by agricultural
                    producers or by entities owned by agricultural
                    producers. For this purpose an entity owned by an
                    agricultural producer is one that is more than 50
                    percent owned by agricultural producers.
                ``(6) Prevailing wage requirements.--
                        ``(A) In general.--Subject to subparagraph (B),
                    rules similar to the rules of section 45(b)(7)(A) and
                    clauses (i) through (iv) of section 45(b)(7)(B) shall
                    apply.
                        ``(B) Special rule for facilities placed in service
                    before january 1, 2027.--In the case of any qualified
                    facility placed in service before January 1, 2027--
                                ``(i) the rules of clause (i) of section
                            45(b)(7)(A) shall not apply, and
                                ``(ii) clause (ii) of such section shall be
                            applied by substituting `for any period of the
                            taxable year beginning after December 31, 2026
                            for which the credit is claimed under this
                            section with respect to production of
                            transportation fuel, the alteration or repair
                            of such facility' for `for the period of the
                            taxable year which is within the 10-year period
                            beginning on the date the facility was
                            originally placed in service, the alteration or
                            repair of such facility'.
                ``(7) Apprenticeship requirements.--Rules similar to the
            rules of section 45(b)(8) shall apply.''.
        (b) Elective Payment of Credit.--Section 6417(b), as amended by
    preceding provisions of this Act, is amended by adding at the end the
    following new paragraph:
                ``(14) The clean fuel production credit determined under
            section 45CC(a).''.
        (c) Conforming Amendments.--
                (1) Section 38(b), as amended by section 101, is amended--
                        (A) in paragraph (39), by striking ``plus'' at the
                    end,
                        (B) in paragraph (40), by striking the period at
                    the end and inserting ``, plus'', and
                        (C) by adding at the end the following new
                    paragraph:
                ``(41) the clean fuel production credit determined under
            section 45CC(a).''.
                (2) The table of sections for subpart D of part IV of
            subchapter A of chapter 1, as amended by section 101, is
            amended by adding at the end the following new item:

    ``Sec. 45CC. Clean fuel production credit.''.
                (3) Section 4101(a)(1) is amended by inserting ``every
            person producing a fuel eligible for the clean fuel production
            credit (pursuant to section 45CC),'' after ``section
            6426(b)(4)(A)),''.
        (d) Effective Date.--The amendments made by this section shall
    apply to transportation fuel produced after December 31, 2026.

                             PART 9--APPROPRIATIONS

    SEC. 136901. APPROPRIATIONS.

        Immediately upon the enactment of this Act, in addition to amounts
    otherwise available, there are appropriated for fiscal year 2022, out
    of any money in the Treasury not otherwise appropriated, $4,073,433,000
    to remain available until September 30, 2031, for necessary expenses
    for the Internal Revenue Service to carry out this subtitle (and the
    amendments made by this subtitle), which shall supplement and not
    supplant any other appropriations that may be available for this
    purpose.

                         Subtitle G--Social Safety Net

    SEC. 137001. AMENDMENT OF 1986 CODE.

        Except as otherwise expressly provided, whenever in this subtitle
    an amendment or repeal is expressed in terms of an amendment to, or
    repeal of, a section or other provision, the reference shall be
    considered to be made to a section or other provision of the Internal
    Revenue Code of 1986.

                            PART 1--CHILD TAX CREDIT

    SEC. 137101. MODIFICATIONS APPLICABLE BEGINNING IN 2021.

        (a) Safe Harbor Exception for Fraud and Intentional Disregard of
    Rules and Regulations.--Section 24(j)(2)(B) is amended--
                (1) by striking ``qualified'' each place it appears in
            clause (iv)(II) and inserting ``qualifying'', and
                (2) by adding at the end the following new clause:
                                ``(v) Exception for fraud and intentional
                            disregard of rules and regulations.--
                                        ``(I) In general.--For purposes of
                                    determining the safe harbor amount
                                    under clause (iv) with respect to any
                                    taxpayer, an individual shall not be
                                    treated as taken into account in
                                    determining the annual advance amount
                                    of such taxpayer if the Secretary
                                    determines that such individual was so
                                    taken into account due to fraud by the
                                    taxpayer or intentional disregard of
                                    rules and regulations by the taxpayer.
                                        ``(II) Arrangements to take
                                    individual into account more than
                                    once.--For purposes of subclause (I), a
                                    taxpayer shall not fail to be treated
                                    as intentionally disregarding rules and
                                    regulations with respect to any
                                    individual taken into account in
                                    determining the annual advance amount
                                    of such taxpayer if such taxpayer
                                    entered into a plan or other
                                    arrangement with, or expected, another
                                    taxpayer to take such individual into
                                    account in determining the credit
                                    allowed under this section for the
                                    taxable year.''.
        (b) Rules Relating to Reconciliation of Credit and Advance
    Credit.--Section 24(j) is amended by adding at the end the following
    new paragraphs:
                ``(3) Joint returns.--Except as otherwise provided by the
            Secretary, in the case of an advance payment made under section
            7527A with respect to a joint return, half of such payment
            shall be treated as having been made to each individual filing
            such return.
                ``(4) Coordination with possessions of the united states.--
            For purposes of this subsection, payments made under section
            7527A include payments made by any jurisdiction other than the
            United States under section 7527A of the income tax law of such
            jurisdiction, and advance payments made by American Samoa
            pursuant to a plan described in subsection (k)(3)(B). In
            carrying out this section, the Secretary shall coordinate with
            each possession of the United States to prevent any application
            of this paragraph that is inconsistent with the purposes of
            this subsection.''.
        (c) Annual Advance Amount.--Section 7527A(b) is amended--
                (1) in paragraph (1)--
                        (A) in subparagraph (A), by inserting ``or based on
                    any other information known to the Secretary'' after
                    ``reference taxable year'',
                        (B) in subparagraph (C), by inserting ``unless
                    determined by the Secretary based on any information
                    known to the Secretary,'' before ``the only children'',
                    and
                        (C) in subparagraph (D), by inserting ``unless
                    determined by the Secretary based on any information
                    known to the Secretary,'' before ``the ages of'', and
                (2) in paragraph (3)(A)(ii), by striking `` provided by the
            taxpayer'' and inserting ``provided, or known,''.
        (d) Disclosure of Information Relating to Joint Filers and Advance
    Payment of Child Tax Credit.--Section 6103(e) is amended by adding at
    the end the following new paragraph:
                ``(12) Disclosure of information relating to joint filers
            and advance payment of child tax credit.--In the case of an
            individual to whom the Secretary makes payments under section
            7527A, if the reference taxable year (as defined in section
            7527A(b)(2)) that the Secretary uses to calculate such payments
            is a year for which the individual filed an income tax return
            jointly with another individual, the Secretary may disclose to
            such individual any return information of such other individual
            which is relevant in determining the payment under section
            7527A and the individual's eligibility for such payment,
            including information regarding any of the following:
                        ``(A) The number of specified children, including
                    by reason of the birth of a child.
                        ``(B) The name and TIN of specified children.
                        ``(C) Marital status.
                        ``(D) Modified adjusted gross income.
                        ``(E) Principal place of abode.
                        ``(F) Any other factor which the Secretary may
                    provide pursuant to section 7527A(c).''.
        (e) Effective Date.--
                (1) In general.--Except as otherwise provided in this
            subsection, the amendments made by this section shall apply to
            taxable years beginning, and payments made, after December 31,
            2020.
                (2) Disclosure of information relating to joint filers and
            advance payment of child tax credit.--The amendment made by
            subsection (d) shall take effect on the date of the enactment
            of this Act.

    SEC. 137102. EXTENSIONS AND MODIFICATIONS APPLICABLE BEGINNING IN 2022.

        (a) Extensions.--
                (1) Extension of child tax credit.--Section 24(i) is
            amended--
                        (A) by striking ``January 1, 2022'' in the matter
                    preceding paragraph (1) and inserting ``January 1,
                    2023'', and
                        (B) by inserting ``and 2022'' after ``2021'' in the
                    heading thereof.
                (2) Extension of provisions related to possessions of the
            united states.--
                        (A) Section 24(k)(2)(B) is amended--
                                (i) by striking ``December 31, 2021'' in
                            the matter preceding clause (i) and inserting
                            ``December 31, 2022'', and
                                (ii) by striking ``After 2021'' in the
                            heading thereof and inserting ``After 2022''.
                        (B) Section 24(k)(3)(C)(ii) is amended--
                                (i) in subclause (I), by inserting ``or
                            2022'' after ``2021'', and
                                (ii) in subclause (II), by striking
                            ``December 31, 2021'' and inserting ``December
                            31, 2022''.
                        (C) The heading of section 24(k)(2)(A) is amended
                    by inserting ``and 2022'' after ``2021''.
        (b) Extension and Modification of Advance Payment.--
                (1) In general.--Section 7527A is amended--
                        (A) in subsection (b)(1), by striking ``50 percent
                    of'',
                        (B) in clauses (i) and (ii) of subsection
                    (e)(4)(C), by inserting ``or 2022'' after ``in 2021'',
                    and
                        (C) in subsection (f), by striking ``December 31,
                    2021'' and inserting ``December 31, 2022''.
                (2) Monthly payments.--
                        (A) In general.--Section 7527A(a) is amended to
                    read as follows:
        ``(a) In General.--The Secretary shall establish a program for
    making monthly payments to taxpayers in amounts equal to 1/12 of the
    annual advance amount with respect to such taxpayer.''.
                        (B) Modifications during calendar year.--Section
                    7527A(b)(3), as amended by the preceding provisions of
                    this Act, is amended--
                                (i) by amending subparagraph (A)(ii) to
                            read as follows:
                                ``(ii) any other information provided, or
                            known, to the Secretary which allows the
                            Secretary to more accurately estimate the
                            amount treated as allowed under subpart C of
                            part IV of subchapter A of chapter 1 by reason
                            of section 24(i)(1) with respect to the
                            taxpayer for the reference taxable year.'', and
                                (ii) in subparagraph (B), by striking
                            ``periodic payment'' both places it appears and
                            inserting ``monthly payment''.
                        (C) Conforming amendment.--Section 7527A(c)(2) is
                    amended by striking ``subsection (b)(3)(B)'' and
                    inserting ``subsection (b)(3)''.
                (3) Eligibility for advance payments limited based on
            modified adjusted gross income.--Section 7527A(b) is amended by
            adding at the end the following new paragraph:
                ``(6) Limitation based on modified adjusted gross income.--
                        ``(A) In general.--If the modified adjusted gross
                    income of the taxpayer for the reference taxable year
                    exceeds the applicable threshold amount with respect to
                    such taxpayer (as defined in section 24(i)(4)(B)), the
                    annual advance amount with respect to such taxpayer
                    shall be zero.
                        ``(B) Exception for modifications made during the
                    calendar year.--Subparagraph (A) shall not apply to a
                    reference taxable year taken into account by reason of
                    paragraph (3)(A)(i) or subsection (c) if the taxpayer
                    received one or more payments under subsection (a) for
                    months in the calendar year which precede the month for
                    which such reference taxable year will be taken into
                    account.''.
                (4) Advance payments to puerto rico residents for 2022.--
            Section 7527A(e)(4) is amended--
                        (A) in subparagraph (A), by striking ``The
                    advance'' and inserting ``Except as provided in
                    subparagraph (D), the advance'', and
                        (B) by adding at the end the following new
                    subparagraph:
                        ``(D) Advance payments to puerto rico residents for
                    2022.--For the period beginning on July 1, 2022, and
                    ending on December 31, 2022, the Secretary may apply
                    this section without regard to subparagraph (A)(i).''.
        (c) Election to Apply Income Phaseout on Basis of Income From the
    Preceding Taxable Year.--Section 24(i) is amended by adding at the end
    the following new paragraph:
                ``(5) Election to apply income phaseout on basis of income
            from the preceding taxable year.--In the case of a taxpayer who
            elects (at such time and in such manner as the Secretary may
            provide) the application of this paragraph for any taxable
            year, paragraph (4) and subsection (b)(1) shall both be applied
            with respect to the modified adjusted gross income (as defined
            in subsection (b)) for the taxpayer's preceding taxable
            year.''.
        (d) Modification of Recapture Safe Harbor for 2022.--Section
    24(j)(2)(B)(iv), as amended by the preceding provisions of this Act, is
    amended to read as follows:
                                ``(iv) Safe harbor amount.--For purposes of
                            this subparagraph, the term `safe harbor
                            amount' means, with respect to any taxpayer for
                            any taxable year, the sum of--
                                        ``(I) an amount equal to the
                                    product of $3,600 multiplied by the
                                    excess (if any) of the number of
                                    qualifying children who have not
                                    attained age 6 as of the close of the
                                    calendar year in which the taxable year
                                    of the taxpayer begins, and who are
                                    taken into account in determining the
                                    annual advance amount with respect to
                                    the taxpayer under section 7527A with
                                    respect to months beginning in such
                                    taxable year, over the number of such
                                    qualifying children taken into account
                                    in determining the credit allowed under
                                    this section for such taxable year,
                                    plus
                                        ``(II) an amount equal to the
                                    product of $3,000 multiplied by the
                                    excess (if any) of the number of
                                    qualifying children not described in
                                    clause (I), and who are taken into
                                    account in determining the annual
                                    advance amount with respect to the
                                    taxpayer under section 7527A with
                                    respect to months beginning in such
                                    taxable year, over the number of such
                                    qualifying children taken into account
                                    in determining the credit allowed under
                                    this section for such taxable year.''.
        (e) Repeal of Social Security Number Requirement.--
                (1) In general.--Section 24(h) is amended by striking
            paragraph (7).
                (2) Conforming amendments.--
                        (A) Section 24(h)(1) is amended by striking
                    ``paragraphs (2) through (7)'' and inserting
                    ``paragraphs (2) through (6)''.
                        (B) Section 24(h)(4) is amended by striking
                    subparagraph (C).
        (f) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning, and payments made, after December 31,
    2021.

    SEC. 137103. REFUNDABLE CHILD TAX CREDIT AFTER 2022.

        (a) In General.--Section 24 is amended by adding at the end the
    following new subsection:
        ``(l) Refundable Credit After 2022.--In the case of any taxable
    year beginning after December 31, 2022, if the taxpayer (in the case of
    a joint return, either spouse) has a principal place of abode in the
    United States (determined as provided in section 32) for more than one-
    half of the taxable year or is a bona fide resident of Puerto Rico
    (within the meaning of section 937(a)) for such taxable year--
                ``(1) subsection (d) shall not apply, and
                ``(2) so much of the credit determined under subsection (a)
            (after application of paragraph (1)) as does not exceed the
            amount of such credit which would be so determined without
            regard to subsection (h)(4) shall be allowed under subpart C
            (and not allowed under this subpart)''.
        (b) Conforming Amendments Related to Possessions of the United
    States.--
                (1) Puerto rico.--Section 24(k)(2)(B), as amended by the
            preceding provisions of this Act, is amended to read as
            follows:
                        ``(B) Application to taxable years after 2022.--For
                    application of refundable credit to residents of Puerto
                    Rico for taxable years after 2022, see subsection
                    (l).''.
                (2) American samoa.--Section 24(k)(3)(C)(ii)(II), as
            amended by the preceding provisions of this Act, is amended to
            read as follows:
                                        ``(II) if such taxable year begins
                                    after December 31, 2022, subsection (l)
                                    shall be applied by substituting
                                    `Puerto Rico or American Samoa' for
                                    `Puerto Rico'.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2022.

    SEC. 137104. APPROPRIATIONS.

        Immediately upon the enactment of this Act, in addition to amounts
    otherwise available, there are appropriated out of any money in the
    Treasury not otherwise appropriated:
                (1) $3,963,300,000 to remain available until September 30,
            2026, for necessary expenses for the Internal Revenue Service
            to administer the Child Tax Credit, and advance payments of the
            Child Tax Credit, including the costs of disbursing such
            payments, which shall supplement and not supplant any other
            appropriations that may be available for this purpose, and
                (2) $1,000,000,000 is appropriated to the Department of the
            Treasury, to remain available until September 30, 2026, to
            support efforts to increase enrollment of eligible families in
            the Child Tax Credit, for advance payments of the Child Tax
            Credit, and for other tax benefits, including but not limited
            to program outreach, costs of data sharing arrangements,
            systems changes, forms changes, and related efforts, and
            efforts to support the cross-enrollment of beneficiaries of
            other programs in the Child Tax Credit, and for advance
            payments of the Child Tax Credit, including by establishing
            intergovernmental cooperative agreements with states and local
            governments, the District of Columbia, tribal governments, and
            possessions of the United States: Provided, that such amount
            shall be available in addition to any amounts otherwise
            available: Provided further, that these funds may be awarded by
            federal agencies to state and local governments, the District
            of Columbia, tribal governments, and possessions of the United
            States, and private entities, including organizations dedicated
            to free tax return preparation and low income taxpayer clinics
            funded under section 7526 of the Internal Revenue Code of 1986.

                        PART 2--EARNED INCOME TAX CREDIT

    SEC. 137201. CERTAIN IMPROVEMENTS TO THE EARNED INCOME TAX CREDIT
                  EXTENDED THROUGH 2022.

        (a) In General.--Section 32(n) is amended by striking ``January 1,
    2022'' and inserting ``January 1, 2023''.
        (b) Inflation Adjustment.--Section 32(n)(4)(B) is amended to read
    as follows:
                        ``(B) Inflation adjustment.--In the case of any
                    taxable year beginning after 2021, the $9,820 and
                    $11,610 dollar amounts in subparagraph (A) shall be
                    increased by an amount equal to--
                                ``(i) such dollar amount, multiplied by
                                ``(ii) the cost-of-living adjustment
                            determined under section 1(f)(3) for the
                            calendar year in which the taxable year begins,
                            determined by substituting `calendar year 2020'
                            for `calendar year 2016' in subparagraph
                            (A)(ii) thereof.''.
        (c) Election to Determine Earned Income Based on Prior Taxable
    Year.--Section 32, as amended by subsection (f), is amended by adding
    at the end the following new subsection:
        ``(o) Election to Determine Earned Income Based on Prior Taxable
    Year.--
                ``(1) In general.--In the case of a taxpayer whose earned
            income for any taxable year beginning after December 31, 2021,
            and before January 1, 2023, is less than the earned income of
            such taxpayer for the preceding taxable year, if such taxpayer
            elects (at such time and in such manner as the Secretary may
            provide) the application of this subsection for such taxable
            year, the earned income of such taxpayer for such taxable year
            shall be treated for purposes of this section as being equal to
            the earned income of such taxpayer for such preceding taxable
            year.
                ``(2) Joint returns.--For purposes of this subsection, in
            the case of a joint return, the earned income of the taxpayer
            for the preceding taxable year shall be the sum of the earned
            income of each spouse for the preceding taxable year.
                ``(3) Treatment as mathematical or clerical error.--In the
            case of a taxpayer described in paragraph (1) who makes the
            election described in such paragraph, the use on the return for
            purposes of this section of an amount of earned income for the
            preceding taxable year which differs from the amount of such
            earned income as shown in the electronic files of the Internal
            Revenue Service shall be treated as a mathematical or clerical
            error for purposes of section 6213.
                ``(4) Treatment of references.--Any provision of this title
            which defines or determines earned income by reference to this
            section shall be applied without regard to this subsection
            unless such provision specifically provides otherwise.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 137202. FUNDS FOR ADMINISTRATION OF EARNED INCOME TAX CREDITS IN
                  THE TERRITORIES.

        (a) Puerto Rico.--Section 7530(a)(1) is amended by striking
    ``plus'' at the end of subparagraph (A), by striking the period at the
    end of subparagraph (B) and inserting ``, plus'', and by adding at the
    end the following new subparagraph:
                        ``(C) reasonable administrative costs associated
                    with the provision of the earned income tax credit not
                    in excess of $4,000,000.''.
        (b) Possessions With Mirror Code Tax Systems.--Section 7530(b)(1)
    is amended by striking ``plus'' at the end of subparagraph (A), by
    striking the period at the end of subparagraph (B) and inserting ``,
    plus'', and by adding at the end the following new subparagraph:
                        ``(C) reasonable administrative costs associated
                    with the provision of the earned income tax credit not
                    in excess of $200,000.''.
        (c) American Samoa.--Section 7530(c)(1) is amended by striking
    ``plus'' at the end of subparagraph (A), by striking the period at the
    end of subparagraph (B) and inserting ``, plus'', and by adding at the
    end the following new subparagraph:
                        ``(C) reasonable administrative costs associated
                    with the provision of the earned income tax credit not
                    in excess of $200,000.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to payments made for calendar years beginning after December 31,
    2021.

         PART 3--EXPANDING ACCESS TO HEALTH COVERAGE AND LOWERING COSTS

    SEC. 137301. IMPROVE AFFORDABILITY AND REDUCE PREMIUM COSTS OF HEALTH
                  INSURANCE FOR CONSUMERS.

        (a) In General.--Section 36B(b)(3)(A)(iii) is amended--
                (1) by striking all that precedes the table contained
            therein and inserting the following:
                                ``(iii) Determining percentages for 2021
                            through 2026.--
                                        ``(I) In general.--In the case of a
                                    taxable year beginning after December
                                    31, 2020, and before January 1, 2026,
                                    the following table shall be applied in
                                    lieu of the table contained in clause
                                    (i):'', and
                (2) by adding at the end the following new subclause:
                                        ``(II) Indexing.--In the case of a
                                    taxable year beginning after December
                                    31, 2020, and before January 1, 2027,
                                    clause (ii) shall not apply for
                                    purposes of adjusting premium
                                    percentages under this subparagraph.''.
        (b) Extension Through 2025 of Rule to Allow Credit to Taxpayers
    Whose Household Income Exceeds 400 Percent of the Poverty Line.--
    Section 36B(c)(1)(E) is amended--
                (1) by striking ``in 2021 or 2022'' and inserting ``after
            December 31, 2020, and before January 1, 2026'', and
                (2) by striking ``and 2022'' in the heading thereof and
            inserting ``through 2025''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 137302. MODIFICATION OF EMPLOYER-SPONSORED COVERAGE AFFORDABILITY
                  TEST IN HEALTH INSURANCE PREMIUM TAX CREDIT.

        (a) In General.--Section 36B(c)(2)(C)(i)(II) is amended by
    inserting ``(8.5 percent in the case of any taxable year beginning
    after December 31, 2021, and before January 1, 2026)'' after ``9.5
    percent''.
        (b) Qualified Small Employer Health Reimbursement Arrangements.--
    Section 36B(c)(4)(C)(ii) is amended by inserting ``(8.5 percent in the
    case of any taxable year beginning after December 31, 2021, and before
    January 1, 2026)'' after ``9.5 percent''.
        (c) Percentages Temporarily Determined Without Regard to
    Adjustments.--
                (1) Section 36B(c)(2)(C)(iv) is amended by adding at the
            end the following: ``The preceding sentence shall not apply in
            the case of any plan year beginning after December 31, 2021,
            and before January 1, 2027.''.
                (2) Section 36B(c)(4)(F) is amended by adding at the end
            the following: ``The preceding sentence shall not apply in the
            case of any plan year beginning after December 31, 2021, and
            before January 1, 2027.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 137303. TREATMENT OF LUMP-SUM SOCIAL SECURITY BENEFITS IN
                  DETERMINING HOUSEHOLD INCOME.

        (a) In General.--Section 36B(d)(2) is amended by adding at the end
    the following new subparagraph:
                        ``(C) Exclusion of portion of lump-sum social
                    security benefits.--
                                ``(i) In general.--The term `modified
                            adjusted gross income' shall not include so
                            much of any lump-sum social security benefit
                            payment as is attributable to months ending
                            before the beginning of the taxable year.
                                ``(ii) Lump-sum social security benefit
                            payment.--For purposes of this subparagraph,
                            the term `lump-sum social security benefit
                            payment' means any payment of social security
                            benefits (as defined in section 86(d)(1)) which
                            constitutes more than 1 month of such benefits.
                                ``(iii) Election to include excludable
                            amount.--With respect to any taxable year
                            beginning after December 31, 2025, a taxpayer
                            may elect (at such time and in such manner as
                            the Secretary may provide) to have this
                            subparagraph not apply for such taxable
                            year.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2021.

    SEC. 137304. TEMPORARY EXPANSION OF HEALTH INSURANCE PREMIUM TAX
                  CREDITS FOR CERTAIN LOW-INCOME POPULATIONS.

        (a) In General.--Section 36B is amended by redesignating subsection
    (h) as subsection (i) and by inserting after subsection (g) the
    following new subsection:
        ``(h) Certain Temporary Rules Beginning in 2022.--With respect to
    any taxable year beginning after December 31, 2021, and before January
    1, 2026--
                ``(1) Eligibility for credit not limited based on income.--
            Section 36B(c)(1)(A) shall be disregarded in determining
            whether a taxpayer is an applicable taxpayer.
                ``(2) Credit allowed to certain low-income employees
            offered employer-provided coverage.--Subclause (II) of
            subsection (c)(2)(C)(i) shall not apply if the taxpayer's
            household income does not exceed 138 percent of the poverty
            line for a family of the size involved. Subclause (II) of
            subsection (c)(2)(C)(i) shall also not apply to an individual
            described in the last sentence of such subsection if the
            taxpayer's household income does not exceed 138 percent of the
            poverty line for a family of the size involved.
                ``(3) Credit allowed to certain low-income employees
            offered qualified small employer health reimbursement
            arrangements.--A qualified small employer health reimbursement
            arrangement shall not be treated as constituting affordable
            coverage for an employee (or any spouse or dependent of such
            employee) for any months of a taxable year if the employee's
            household income for such taxable year does not exceed 138
            percent of the poverty line for a family of the size involved.
                ``(4) Limitations on recapture.--
                        ``(A) In general.--In the case of a taxpayer whose
                    household income is less than 200 percent of the
                    poverty line for the size of the family involved for
                    the taxable year, the amount of the increase under
                    subsection (f)(2)(A) shall in no event exceed $300
                    (one-half of such amount in the case of a taxpayer
                    whose tax is determined under section 1(c) for the
                    taxable year).
                        ``(B) Limitation on increase for certain non-
                    filers.--In the case of any taxpayer who would not be
                    required to file a return of tax for the taxable year
                    but for any requirement to reconcile advance credit
                    payments under subsection (f), if an Exchange
                    established under title I of the Patient Protection and
                    Affordable Care Act has determined that--
                                ``(i) such taxpayer is eligible for advance
                            payments under section 1412 of such Act for any
                            portion of such taxable year, and
                                ``(ii) such taxpayer's household income for
                            such taxable year is projected to not exceed
                            138 percent of the poverty line for a family of
                            the size involved,
                    subsection (f)(2)(A) shall not apply to such taxpayer
                    for such taxable year and such taxpayer shall not be
                    required to file such return of tax.
                        ``(C) Information provided by exchange.--The
                    information required to be provided by an Exchange to
                    the Secretary and to the taxpayer under subsection
                    (f)(3) shall include such information as is necessary
                    to determine whether such Exchange has made the
                    determinations described in clauses (i) and (ii) of
                    subparagraph (B) with respect to such taxpayer.''.
        (b) Employer Shared Responsibility Provision Not Applicable With
    Respect to Certain Low-income Taxpayers Receiving Premium Assistance.--
    Section 4980H(c)(3) is amended to read as follows:
                ``(3) Applicable premium tax credit and cost-sharing
            reduction.--
                        ``(A) In general.--The term `applicable premium tax
                    credit and cost-sharing reduction' means--
                                ``(i) any premium tax credit allowed under
                            section 36B,
                                ``(ii) any cost-sharing reduction under
                            section 1402 of the Patient Protection and
                            Affordable Care Act, and
                                ``(iii) any advance payment of such credit
                            or reduction under section 1412 of such Act.
                        ``(B) Exception with respect to certain low-income
                    taxpayers.--Such term shall not include any premium tax
                    credit, cost-sharing reduction, or advance payment
                    otherwise described in subparagraph (A) if such credit,
                    reduction, or payment is allowed or paid for a taxable
                    year of an employee (beginning after December 31, 2021,
                    and before January 1, 2026) with respect to which--
                                ``(i) an Exchange established under title I
                            of the Patient Protection and Affordable Care
                            Act has determined that such employee's
                            household income for such taxable year is
                            projected to not exceed 138 percent of the
                            poverty line for a family of the size involved,
                            or
                                ``(ii) such employee's household income for
                            such taxable year does not exceed 138 percent
                            of the poverty line for a family of the size
                            involved.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 137305. SPECIAL RULE FOR INDIVIDUALS RECEIVING UNEMPLOYMENT
                  COMPENSATION.

        (a) Extension.--Section 36B(g)(1) is amended by striking ``during
    2021,'' and inserting ``after December 31, 2020, and before January 1,
    2023,''.
        (b) Modification of Income Not Taken Into Account.--Section
    36B(g)(1)(B) is amended by striking ``133 percent'' and inserting ``150
    percent (133 percent in the case of any week beginning during 2021)''.
        (c) Conforming Amendment.--Section 36B(g) by inserting ``Through
    2022'' after ``2021'' in the heading thereof.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 137306. PERMANENT CREDIT FOR HEALTH INSURANCE COSTS.

        (a) In General.--Subparagraph (B) of section 35(b)(1) of the
    Internal Revenue Code of 1986 is amended by striking ``, and before
    January 1, 2022'' and inserting a period.
        (b) Increase in Credit Percentage.--Subsection (a) of section 35 of
    the Internal Revenue Code of 1986 is amended by striking ``72.5
    percent'' and inserting ``80 percent''.
        (c) Conforming Amendments.--Subsections (b) and (e)(1) of section
    7527 of the Internal Revenue Code of 1986 are each amended by striking
    ``72.5 percent'' and inserting ``80 percent''.
        (d) Effective Date.--The amendments made by this section shall
    apply to coverage months beginning after December 31, 2021.

    SEC. 137307. EXCLUSION OF CERTAIN DEPENDENT INCOME FOR PURPOSES OF
                  PREMIUM TAX CREDIT.

        (a) In General.--Paragraph (2) of section 36B(d) of the Internal
    Revenue Code of 1986, as amended by this Act, is further amended by
    adding at the end the following new subparagraph:
                        ``(D) Exception for certain dependent income.--
                                ``(i) In general.--Solely for purposes of
                            determining the credit under this section and
                            eligibility for cost sharing reductions under
                            section 1402 of the Patient Protection and
                            Affordable Care Act, and not for any other
                            purpose (including any determination of income
                            for purposes of the programs established under
                            titles XIX and XXI of the Social Security Act
                            and section 1331 of the Patient Protection and
                            Affordable Care Act), there shall not be taken
                            into account under subparagraph (A)(ii) the
                            modified adjusted gross income of any dependent
                            of the taxpayer who has not attained age 24 as
                            of the last day of the calendar year in which
                            the taxable year of the taxpayer begins.
                                ``(ii) Limitation.--Clause (i) shall not
                            apply to so much of the aggregate of the
                            modified adjusted gross income of all
                            dependents of the taxpayer who have not
                            attained the age described in such clause as
                            exceeds $3,500.
                                ``(iii) Election to have subparagraph not
                            apply.--In the case of any taxable year
                            beginning after December 31, 2025, a taxpayer
                            may elect (at such time and in such manner as
                            the Secretary may provide) to have this
                            subparagraph not apply with respect to the
                            income of any dependent of the taxpayer for
                            such taxable year.
                                ``(iv) Adjustment for inflation.--In the
                            case of any taxable year beginning after
                            December 31, 2023, the $3,500 amount in clause
                            (ii) shall be increased by an amount equal to--
                                        ``(I) such amount, multiplied by
                                        ``(II) the cost-of-living
                                    adjustment determined under section
                                    1(f)(3) for the calendar year in which
                                    the taxable year begins, determined by
                                    substituting `calendar year 2022' for
                                    `calendar year 2016' in subparagraph
                                    (A)(ii) thereof.
                            If any increase determined under the preceding
                            sentence is not a multiple of $100, such
                            increase shall be rounded to the next lowest
                            multiple of $100.
                                ``(v) Termination.--This subparagraph shall
                            not apply to taxable years beginning after
                            December 31, 2026.''.
        (b) Conforming Amendments.--
                (1) Clause (ii) of section 36B(d)(2)(A) of the Internal
            Revenue Code of 1986 is amended by inserting ``, except as
            provided in subparagraph (D),'' after ``individuals''.
                (2) Paragraph (3) of section 1411(b) of the Patient
            Protection and Affordable Care Act (42 U.S.C. 18081) is amended
            by adding at the end the following new subparagraph:
                        ``(D) Information regarding certain dependents.--In
                    the case of taxable years beginning before January 1,
                    2027, information regarding whether section
                    36B(d)(2)(D) will apply to any individuals taken into
                    account as members of the household of the enrollee,
                    and the amount of income of each such individual for
                    the taxable year described in subparagraph (A).''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2022.

    SEC. 137308. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR CERTAIN
                  INSULIN PRODUCTS.

        (a) In General.--Subchapter B of chapter 100 is amended by adding
    at the end the following new section:

    ``SEC. 9826. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR CERTAIN
                  INSULIN PRODUCTS.

        ``(a) In General.--For plan years beginning on or after January 1,
    2023, a group health plan shall provide coverage of selected insulin
    products, and with respect to such products, shall not--
                ``(1) apply any deductible; or
                ``(2) impose any cost-sharing in excess of the lesser of,
            per 30-day supply--
                        ``(A) $35; or
                        ``(B) the amount equal to 25 percent of the
                    negotiated price of the selected insulin product net of
                    all price concessions received by or on behalf of the
                    plan, including price concessions received by or on
                    behalf of third-party entities providing services to
                    the plan, such as pharmacy benefit management services.
        ``(b) Definitions.--In this section:
                ``(1) Selected insulin products.--The term `selected
            insulin products' means at least one of each dosage form (such
            as vial, pump, or inhaler dosage forms) of each different type
            (such as rapid-acting, short-acting, intermediate-acting, long-
            acting, ultra long-acting, and premixed) of insulin (as defined
            below), when available, as selected by the group health plan.
                ``(2) Insulin defined.--The term `insulin' means insulin
            that is licensed under subsection (a) or (k) of section 351 of
            the Public Health Service Act (42 U.S.C. 262) and continues to
            be marketed under such section, including any insulin product
            that has been deemed to be licensed under section 351(a) of
            such Act pursuant to section 7002(e)(4) of the Biologics Price
            Competition and Innovation Act of 2009 (Public Law 111-148) and
            continues to be marketed pursuant to such licensure.
        ``(c) Out-of-network Providers.--Nothing in this section requires a
    plan that has a network of providers to provide benefits for selected
    insulin products described in this section that are delivered by an
    out-of-network provider, or precludes a plan that has a network of
    providers from imposing higher cost-sharing than the levels specified
    in subsection (a) for selected insulin products described in this
    section that are delivered by an out-of-network provider.
        ``(d) Rule of Construction.--Subsection (a) shall not be construed
    to require coverage of, or prevent a group health plan from imposing
    cost-sharing other than the levels specified in subsection (a) on,
    insulin products that are not selected insulin products, to the extent
    that such coverage is not otherwise required and such cost-sharing is
    otherwise permitted under Federal and applicable State law.
        ``(e) Application of Cost-sharing Towards Deductibles and Out-of-
    pocket Maximums.--Any cost-sharing payments made pursuant to subsection
    (a)(2) shall be counted toward any deductible or out-of-pocket maximum
    that applies under the plan.''.
        (b) Clerical Amendment.--The table of sections for subchapter B of
    chapter 100 is amended by adding at the end the following new item:

    ``Sec. 9826. Requirements with respect to cost-sharing for certain
                                insulin products.''.

    SEC. 137309. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.

        (a) In General.--Subchapter B of chapter 100 of the Internal
    Revenue Code of 1986, as amended by the preceding provisions of this
    Act, is further amended by adding at the end the following:

    ``SEC. 9827. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.

        ``(a) In General.--For plan years beginning on or after January 1,
    2023, a group health plan or an entity or subsidiary providing pharmacy
    benefits management services on behalf of such a plan shall not enter
    into a contract with a drug manufacturer, distributor, wholesaler,
    subcontractor, rebate aggregator, or any associated third party that
    limits the disclosure of information to plan sponsors in such a manner
    that prevents the plan, or an entity or subsidiary providing pharmacy
    benefits management services on behalf of a plan, from making the
    reports described in subsection (b).
        ``(b) Reports.--
                ``(1) In general.--For plan years beginning on or after
            January 1, 2023, not less frequently than once every 6 months,
            an entity providing pharmacy benefits management services on
            behalf of a group health plan shall submit to the plan sponsor
            (as defined in section 3(16)(B) of the Employee Retirement
            Income Security Act of 1974) of such group health plan a report
            in accordance with this subsection and make such report
            available to the plan sponsor in a machine-readable format.
            Each such report shall include, with respect to the applicable
            group health plan--
                        ``(A) as applicable, information collected from
                    drug manufacturers by such entity on the total amount
                    of copayment assistance dollars paid, or copayment
                    cards applied, that were funded by the drug
                    manufacturer with respect to the participants and
                    beneficiaries in such plan;
                        ``(B) a list of each drug covered by such plan or
                    entity providing pharmacy benefit management services
                    that was dispensed during the reporting period,
                    including, with respect to each such drug during the
                    reporting period--
                                ``(i) the brand name, chemical entity, and
                            National Drug Code;
                                ``(ii) the number of participants and
                            beneficiaries for whom the drug was filled
                            during the plan year, the total number of
                            prescription fills for the drug (including
                            original prescriptions and refills), and the
                            total number of dosage units of the drug
                            dispensed across the plan year, including
                            whether the dispensing channel was by retail,
                            mail order, or specialty pharmacy;
                                ``(iii) the wholesale acquisition cost,
                            listed as cost per days supply and cost per
                            pill, or in the case of a drug in another form,
                            per dose;
                                ``(iv) the total out-of-pocket spending by
                            participants and beneficiaries on such drug,
                            including participant and beneficiary spending
                            through copayments, coinsurance, and
                            deductibles; and
                                ``(v) for any drug for which gross spending
                            of the group health plan exceeded $10,000
                            during the reporting period--
                                        ``(I) a list of all other drugs in
                                    the same therapeutic category or class,
                                    including brand name drugs and
                                    biological products and generic drugs
                                    or biosimilar biological products that
                                    are in the same therapeutic category or
                                    class as such drug; and
                                        ``(II) the rationale for preferred
                                    formulary placement of such drug in
                                    that therapeutic category or class;
                        ``(C) a list of each therapeutic category or class
                    of drugs that were dispensed under the health plan
                    during the reporting period, and, with respect to each
                    such therapeutic category or class of drugs, during the
                    reporting period--
                                ``(i) total gross spending by the plan,
                            before manufacturer rebates, fees, or other
                            manufacturer remuneration;
                                ``(ii) the number of participants and
                            beneficiaries who filled a prescription for a
                            drug in that category or class;
                                ``(iii) if applicable to that category or
                            class, a description of the formulary tiers and
                            utilization mechanisms (such as prior
                            authorization or step therapy) employed for
                            drugs in that category or class;
                                ``(iv) the total out-of-pocket spending by
                            participants and beneficiaries, including
                            participant and beneficiary spending through
                            copayments, coinsurance, and deductibles; and
                                ``(v) for each therapeutic category or
                            class under which 3 or more drugs are included
                            on the formulary of such plan--
                                        ``(I) the amount received, or
                                    expected to be received, from drug
                                    manufacturers in rebates, fees,
                                    alternative discounts, or other
                                    remuneration--
                                                ``(aa) to be paid by drug
                                            manufacturers for claims
                                            incurred during the reporting
                                            period; or
                                                ``(bb) that is related to
                                            utilization of drugs, in such
                                            therapeutic category or class;
                                        ``(II) the total net spending,
                                    after deducting rebates, price
                                    concessions, alternative discounts or
                                    other remuneration from drug
                                    manufacturers, by the health plan on
                                    that category or class of drugs; and
                                        ``(III) the net price per course of
                                    treatment or single fill, such as a 30-
                                    day supply or 90-day supply, incurred
                                    by the health plan and its participants
                                    and beneficiaries, after manufacturer
                                    rebates, fees, and other remuneration
                                    for drugs dispensed within such
                                    therapeutic category or class during
                                    the reporting period;
                        ``(D) total gross spending on prescription drugs by
                    the plan during the reporting period, before rebates
                    and other manufacturer fees or remuneration;
                        ``(E) total amount received, or expected to be
                    received, by the health plan in drug manufacturer
                    rebates, fees, alternative discounts, and all other
                    remuneration received from the manufacturer or any
                    third party, other than the plan sponsor, related to
                    utilization of drug or drug spending under that health
                    plan during the reporting period;
                        ``(F) the total net spending on prescription drugs
                    by the health plan during the reporting period; and
                        ``(G) amounts paid directly or indirectly in
                    rebates, fees, or any other type of remuneration to
                    brokers, consultants, advisors, or any other individual
                    or firm who referred the group health plan's business
                    to the pharmacy benefit manager.
                ``(2) Privacy requirements.--Entities providing pharmacy
            benefits management services on behalf of a group health plan
            shall provide information under paragraph (1) in a manner
            consistent with the privacy, security, and breach notification
            regulations promulgated under section 264(c) of the Health
            Insurance Portability and Accountability Act of 1996, and shall
            restrict the use and disclosure of such information according
            to such privacy regulations.
                ``(3) Disclosure and redisclosure.--
                        ``(A) Limitation to business associates.--A group
                    health plan receiving a report under paragraph (1) may
                    disclose such information only to business associates
                    of such plan as defined in section 160.103 of title 45,
                    Code of Federal Regulations (or successor regulations).
                        ``(B) Clarification regarding public disclosure of
                    information.--Nothing in this section prevents an
                    entity providing pharmacy benefits management services
                    on behalf of a group health plan from placing
                    reasonable restrictions on the public disclosure of the
                    information contained in a report described in
                    paragraph (1), except that such entity may not restrict
                    disclosure of such report to the Department of Health
                    and Human Services, the Department of Labor, or the
                    Department of the Treasury.
                        ``(C) Limited form of report.--The Secretary shall
                    define through rulemaking a limited form of the report
                    under paragraph (1) required of plan sponsors who are
                    drug manufacturers, drug wholesalers, or other direct
                    participants in the drug supply chain, in order to
                    prevent anti-competitive behavior.
                ``(4) Report to gao.--An entity providing pharmacy benefits
            management services on behalf of a group health plan shall
            submit to the Comptroller General of the United States each of
            the first 4 reports submitted to a plan sponsor under paragraph
            (1) with respect to such plan, and other such reports as
            requested, in accordance with the privacy requirements under
            paragraph (2) and the disclosure and redisclosure standards
            under paragraph (3), and such other information that the
            Comptroller General determines necessary to carry out the study
            under section 30606(b) of an Act to provide for reconciliation
            pursuant to title II of S. Con. Res. 14.
        ``(c) Enforcement.--
                ``(1) In general.--The Secretary, in consultation with the
            Secretary of Labor and the Secretary of Health and Human
            Services, shall enforce this section.
                ``(2) Failure to provide timely information.--An entity
            providing pharmacy benefit management services that violates
            subsection (a) or fails to provide information required under
            subsection (b), or a drug manufacturer that fails to provide
            information under subsection (b)(1)(A) in a timely manner,
            shall be subject to a civil monetary penalty in the amount of
            $10,000 for each day during which such violation continues or
            such information is not disclosed or reported.
                ``(3) False information.--An entity providing pharmacy
            benefit management services, or drug manufacturer that
            knowingly provides false information under this section shall
            be subject to a civil money penalty in an amount not to exceed
            $100,000 for each item of false information. Such civil money
            penalty shall be in addition to other penalties as may be
            prescribed by law.
                ``(4) Procedure.--The provisions of section 1128A of the
            Social Security Act, other than subsection (a) and (b) and the
            first sentence of subsection (c)(1) of such section shall apply
            to civil monetary penalties under this subsection in the same
            manner as such provisions apply to a penalty or proceeding
            under section 1128A of the Social Security Act.
                ``(5) Waivers.--The Secretary may waive penalties under
            paragraph (2), or extend the period of time for compliance with
            a requirement of this section, for an entity in violation of
            this section that has made a good-faith effort to comply with
            this section.
        ``(d) Rule of Construction.--Nothing in this section shall be
    construed to permit a group health plan or other entity to restrict
    disclosure to, or otherwise limit the access of, the Department of the
    Treasury to a report described in subsection (b)(1) or information
    related to compliance with subsection (a) by such plan or entity.
        ``(e) Definition.--In this section, the term `wholesale acquisition
    cost' has the meaning given such term in section 1847A(c)(6)(B) of the
    Social Security Act.''.
        (b) Clerical Amendment.--The table of sections for subchapter B of
    chapter 100 of the Internal Revenue Code of 1986, as amended by the
    preceding provisions of this Act, is further amended by adding at the
    end the following new item:

    ``Sec. 9827. Oversight of pharmacy benefit manager services.''.

                 PART 4--PATHWAY TO PRACTICE TRAINING PROGRAMS

    SEC. 137401. ADMINISTRATIVE FUNDING OF THE RURAL AND UNDERSERVED
                  PATHWAY TO PRACTICE TRAINING PROGRAMS FOR POST-
                  BACCALAUREATE STUDENTS, MEDICAL STUDENTS, AND MEDICAL
                  RESIDENTS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2022, out of any money in the Treasury
    not otherwise appropriated, $6,000,000 to remain available until
    September 30, 2031, in addition to amounts otherwise available, to
    carry out the administration of the Rural and Underserved Pathway to
    Practice Training Program for Post-Baccalaureate and Medical Students
    under section 1899C of such Act (42 U.S.C. 1395mmm) and the Rural and
    Underserved Pathway to Practice Training Programs for Medical Residents
    under section 1886(h)(4)(H)(vii) of such Act (42 U.S.C.
    1395ww(h)(4)(H)(vii)). Amounts transferred under the preceding sentence
    shall remain available until expended.

    SEC. 137402. ESTABLISHING RURAL AND UNDERSERVED PATHWAY TO PRACTICE
                  TRAINING PROGRAMS FOR POST-BACCALAUREATE STUDENTS AND
                  MEDICAL STUDENTS.

        (a) Program.--
                (1) In general.--Title XVIII of the Social Security Act (42
            U.S.C. 1395 et seq.) is amended by adding at the end the
            following new section:

    ``SEC. 1899C. RURAL AND UNDERSERVED PATHWAY TO PRACTICE TRAINING
                  PROGRAM FOR POST-BACCALAUREATE AND MEDICAL STUDENTS.

        ``(a) In General.--Not later than October 1, 2023, the Secretary
    shall, subject to the succeeding provisions of this section, carry out
    the `Rural and Underserved Pathway to Practice Training Program for
    Post-Baccalaureate and Medical Students' (in this section, referred to
    as the `Program') under which the Secretary awards Pathway to Practice
    medical scholarship vouchers to qualifying students described in
    subsection (b) for the purpose of increasing the number of physicians
    practicing in rural and underserved communities.
        ``(b) Qualifying Student Described.--For purposes of this section,
    a qualifying student described in this subsection is an individual
    who--
                ``(1) attests he or she--
                        ``(A) is or will be a first-generation student of a
                    4-year college, graduate school, or professional
                    school;
                        ``(B) was a Pell Grant recipient; or
                        ``(C) lived in a medically underserved area, rural
                    area, or health professional shortage area for a period
                    of 4 or more years prior to attending an undergraduate
                    program;
                ``(2) has accepted enrollment in--
                        ``(A) a post-baccalaureate program that is not more
                    than 2 years and intends to enroll in a qualifying
                    medical school within 2 years after completion of such
                    program; or
                        ``(B) a qualifying medical school;
                ``(3) will practice medicine in a health professional
            shortage area, medically underserved area, public hospital,
            rural area, or as required under subsection (d)(5); and
                ``(4) submits an application and a signed copy of the
            agreement described under subsection (c).
        ``(c) Applications.--
                ``(1) In general.--To be eligible to receive a Pathway to
            Practice medical scholarship voucher under this section, a
            qualifying student described in subsection (b) shall submit to
            the Secretary an application at such time, in such manner, and
            containing such information as the Secretary may require.
                ``(2) Information to be included.--As a part of the
            application described in paragraph (1), the Secretary shall
            include a notice of the items which are required to be agreed
            to under subsection (d)(5) for the purpose of notifying the
            qualifying student of the terms of the Rural and Underserved
            Pathway to Practice Training Program for Post-Baccalaureate and
            Medical Students.
        ``(d) Pathway to Practice Medical Scholarship Voucher Details.--
                ``(1) Number.--On an annual basis, the Secretary shall
            award a Pathway to Practice medical scholarship voucher under
            the Program to 1,000 qualifying students described in
            subsection (b).
                ``(2) Prioritization criteria.--In determining whether to
            award a Pathway to Practice medical scholarship voucher under
            the Program to qualifying students described in subsection (b),
            the Secretary shall prioritize applications from any such
            student who attests that he or she--
                        ``(A) was a participant in the Health Resources and
                    Services Administration Health Careers Opportunity
                    Program, Centers of Excellence Program, or an Area
                    Health Education Center program;
                        ``(B) is a disadvantaged student (as defined by the
                    National Health Service Corps of the Health Resources &
                    Services Administration of the Department of Health and
                    Human Services); or
                        ``(C) attended a historically black college or
                    other minority serving institution (as defined in
                    section 1067q of title 20, United States Code).
                ``(3) Duration.--Each Pathway to Practice medical
            scholarship voucher awarded to a qualifying student pursuant to
            paragraph (1) shall be so awarded to such a student on an
            annual basis for each year of enrollment in a post-
            baccalaureate program and a qualifying medical school (as
            appropriate).
                ``(4) Amount.--Subject to paragraph (5), each Pathway to
            Practice medical scholarship voucher awarded under the Program
            shall include amounts for--
                        ``(A) tuition;
                        ``(B) academic fees (as determined by the
                    qualifying medical school);
                        ``(C) required textbooks and equipment;
                        ``(D) a monthly stipend equal to the amount
                    provided for individuals under the health professions
                    scholarship and financial assistance program for active
                    service stipend monthly rate; and
                        ``(E) any other educational expenses normally
                    incurred by students at the post-baccalaureate program
                    or qualifying medical school (as appropriate).
                ``(5) Required agreement.--No amounts under paragraph (4)
            may be provided to a qualifying student awarded a Pathway to
            Practice medical scholarship voucher under the Program unless
            the qualifying student submits to the Secretary an agreement
            to--
                        ``(A) complete a post-baccalaureate program that is
                    not more than 2 years (if applicable pursuant to the
                    option under subsection (b)(2)(A));
                        ``(B) graduate from a qualifying medical school;
                        ``(C) complete a residency program in an approved
                    residency training program (as defined in section
                    1886(h)(5)(A));
                        ``(D) complete an initial residency period or the
                    period of board eligibility;
                        ``(E) practice medicine for at least the number of
                    years of the Pathway to Practice medical scholarship
                    voucher awarded under paragraph (2) after a residency
                    program in a health professional shortage area, a
                    medically underserved area, a public hospital, or a
                    rural area, and during such period annually submit
                    documentation with respect to whether the qualifying
                    student practices medicine in such an area and where;
                        ``(F) for the purpose of determining compliance
                    with subparagraph (E), not later than 180 days after
                    the date on which qualifying student completes a
                    residency program, provide to the Secretary information
                    with respect to where the qualifying student is
                    practicing medicine following the period described in
                    such subparagraph;
                        ``(G) except in the case of a waiver for hardship
                    pursuant to section 1892(f)(3), be liable to the United
                    States pursuant to section 1892 for any amounts
                    received under this Program that is determined a past-
                    due obligation under subsection (b)(3) of such section
                    in the case qualifying student fails to complete all of
                    the requirements of this agreement under this
                    subsection; and
                        ``(H) for the purpose of determining the amount of
                    Pathway to Practice medical scholarship vouchers paid
                    or incurred by a qualifying medical school or any
                    provider of a post-baccalaureate program referred to in
                    subsection (b)(2)(A) for the costs of each item
                    specified under paragraph (4), consent to any
                    personally identifying information being shared with
                    the Secretary of the Treasury.
                ``(6) Responsibilities of participating educational
            institutions.--Each annual award of an amount of Pathway to
            Practice medical scholarship voucher under paragraph (2) shall
            be made with respect to a specific qualifying medical school or
            to a post-baccalaureate program that is not more than 2 years
            and such school or program shall (as a condition of, and prior
            to, such award being made with respect to such school or
            program)--
                        ``(A) submit to the Secretary such information as
                    the Secretary may require to determine the amount of
                    such award on the basis of the costs of the items
                    specified under paragraph (4) (except for subparagraph
                    (D)) with respect to such school or program, and
                        ``(B) enter into an agreement with the Secretary
                    under which such school or program will verify (in such
                    manner as the Secretary may provide) that amounts paid
                    by such school or program to the qualifying student are
                    used for such costs.
        ``(e) Definitions.--In this section:
                ``(1) Health professional shortage area.--The team `health
            professional shortage area' has the meaning given such term in
            subparagraphs (A) or (B) of section 332(a)(1) of the Public
            Health Service Act.
                ``(2) Initial residency period.--The term `initial
            residency period' has the meaning given such term in section
            1886(h)(5)(F).
                ``(3) Medically underserved area.--The term `medically
            underserved area' means an area designated pursuant to section
            330(b)(3)(A) of the Public Health Service Act.
                ``(4) Pell grant recipient.--The term `Pell Grant
            recipient' has the meaning given such term in section 322(3) of
            the Higher Education Act of 1965.
                ``(5) Period of board eligibility.--The term `period of
            board eligibility' has the meaning given such term in section
            1886(h)(5)(G).
                ``(6) Qualifying medical school.--The term `qualifying
            medical school' means a school of medicine accredited by the
            Liaison Committee on Medical Education of the American Medical
            Association and the Association of American Medical Colleges
            (or approved by such Committee as meeting the standards
            necessary for such accreditation) or a school of osteopathy
            accredited by the American Osteopathic Association, or approved
            by such Association as meeting the standards necessary for such
            accreditation which--
                        ``(A) for each academic year, enrolls at least 10
                    qualifying students who are in enrolled in such a
                    school;
                        ``(B) requires qualifying students to enroll in
                    didactic coursework and clinical experience applicable
                    to practicing medicine in health professional shortage
                    areas, medically underserved areas, or rural areas,
                    including--
                                ``(i) clinical rotations in such areas in
                            applicable specialties (as applicable and as
                            available);
                                ``(ii) coursework or training experiences
                            focused on medical issues prevalent in such
                            areas and cultural or structural competency;
                            and
                        ``(C) is located in a State (as defined in section
                    210(h)).
                ``(7) Rural area.--The term `rural area' has the meaning
            given such term in section 1886(d)(2)(D).
        ``(f) Penalty for False Information.--Any person who knowingly and
    willfully obtains by fraud, false statement, or forgery, or fails to
    refund any funds, assets, or property provided under this section or
    attempts to so obtain by fraud, false statement or forgery, or fail to
    refund any funds, assets, or property, received pursuant to this
    section shall be fined not more than $20,000 or imprisoned for not more
    than 5 years, or both.''.
                (2) Agreements.--Section 1892 of the Social Security Act
            (42 U.S.C. 1395ccc) is amended--
                        (A) in subsection (a)(1)(A)--
                                (i) by striking ``, or the'' and inserting
                            ``, the''; and
                                (ii) by inserting ``or the Rural and
                            Underserved Pathway to Practice Training
                            Program for Post- Baccalaureate and Medical
                            Students under section 1899C'' before ``, owes
                            a past-due obligation'';
                        (B) in subsection (b)--
                                (i) in paragraph (1), by striking at the
                            end ``or'';
                                (ii) in paragraph (2), by striking the
                            period at the end and inserting ``; or''; and
                                (iii) by adding the end the following new
                            paragraph:
                ``(3) subject to subsection (f), owed by an individual to
            the United States by breach of an agreement under section
            1899C(c) and which payment has not been paid by the individual
            for any amounts received under the Rural and Underserved
            Pathway to Practice Training Program for Post-Baccalaureate and
            Medical Students (and accrued interest determined in accordance
            with subsection (f)(4)) in the case such individual fails to
            complete the requirements of such agreement.''; and
                        (C) by adding at the end the following new
                    subsection:
        ``(f) Authorities With Respect to the Collection Under the Pathway
    to Practice Training Program.--The Secretary--
                ``(1) shall require payment to the United States for any
            amount of damages that the United States is entitled to recover
            under subsection (b)(3), within the 5-year period beginning on
            the date an eligible individual fails to complete the
            requirements of such agreement under section 1899C(d)(5) (or
            such longer period beginning on such date as specified by the
            Secretary), and any such amounts not paid within such period
            shall be subject to collection through deductions in Medicare
            payments pursuant to subsection (e);
                ``(2) shall allow payments described in paragraph (1) to be
            paid in installments over such 5-year period, which shall
            accrue interest in an amount determined pursuant to paragraph
            (5);
                ``(3) shall waive the requirement for an individual to pay
            a past-due obligation under subsection (b)(3) in the case of
            hardship (as determined by the Secretary);
                ``(4) shall not disclose any past-due obligation under
            subsection (b)(3) that is owed to the United States to any
            credit reporting agency that the United States entitled to be
            recovered the United States under this section; and
                ``(5) shall make a final determination of whether the
            amount of payment under section 1899C made to a qualifying
            student (as described in subsection (b) of such section) was in
            excess of or less than the amount of payment that is due, and
            payment of such excess or deficit is not made (or effected by
            offset) within 90 days of the date of the determination, and
            interest shall accrue on the balance of such excess or deficit
            not paid or offset (to the extent that the balance is owed by
            or owing to the provider) at a rate determined in accordance
            with the regulations of the Secretary of the Treasury
            applicable to charges for late payments.''.

    SEC. 137403. FUNDING FOR THE RURAL AND UNDERSERVED PATHWAY TO PRACTICE
                  TRAINING PROGRAMS FOR POST-BACCALAUREATE STUDENTS AND
                  MEDICAL STUDENTS.

        (a) In General.--Subpart C of part IV of subchapter A of chapter 1
    of the Internal Revenue Code of 1986, as amended by the preceding
    provisions of this Act, is amended by inserting after section 36F the
    following new section:

    ``SEC. 36G. PATHWAY TO PRACTICE MEDICAL SCHOLARSHIP VOUCHER CREDIT.

        ``(a) In General.--In the case of a qualified educational
    institution, there shall be allowed as a credit against the tax imposed
    by this subtitle for any taxable year an amount equal to the aggregate
    amount paid or incurred by such institution during such taxable year
    pursuant to any Pathway to Practice medical scholarship voucher awarded
    to a qualifying student with respect to such institution.
        ``(b) Determination of Amounts Paid Pursuant to Qualified
    Scholarship Vouchers, etc.--For purposes of this section--
                ``(1) an amount shall be treated as paid or incurred
            pursuant to an annual award of a Pathway to Practice medical
            scholarship voucher only if such amount is paid or incurred in
            reimbursement, or anticipation of, an expense described in
            subparagraphs (A) through (E) of paragraph (4) of section
            1899C(d) of the Social Security Act and is subject to
            verification in such manner as the Secretary of Health and
            Human Services may provide under paragraph (6) of such section,
            and
                ``(2) in the case of any amount credited by a qualified
            educational institution against a liability owed by the
            qualifying student to such institution, such amount shall be
            treated as paid by such institution to such student as of the
            date that such liability would otherwise be due.
        ``(c) Definitions.--For purposes of this section--
                ``(1) Qualified educational institution.--The term
            `qualified educational institution' means, with respect to any
            annual award of a Pathway to Practice medical scholarship
            voucher--
                        ``(A) any qualifying medical school (as defined in
                    subsection (e)(6) of section 1899C of the Social
                    Security Act), and
                        ``(B) any provider of a post-baccalaureate program
                    referred to in subsection (b)(2)(A) of such section,
            which meets the requirements of subsection (d)(6) of such
            section.
                ``(2) Qualifying student.--The term `qualifying student'
            means any student to whom the Secretary of Health and Human
            Services has made an annual award of a Pathway to Practice
            medical scholarship voucher under section 1899C of the Social
            Security Act.
                ``(3) Annual award of a pathway to practice medical
            scholarship voucher.--The term `annual award of a Pathway to
            Practice medical scholarship voucher' means the annual award of
            a Pathway to Practice medical scholarship voucher referred to
            in section 1899C(d)(3) of the Social Security Act.
        ``(d) Coordination of Academic and Taxable Years.--The credit
    allowed under subsection (a) with respect to any Pathway to Practice
    medical scholarship voucher shall not exceed the amount of such voucher
    which is for expenses described in subparagraphs (A) through (E) of
    section 1899C(d)(4) of the Social Security Act, reduced by any amount
    of such voucher with respect to which credit was allowed under this
    section for any prior taxable year.
        ``(e) Regulations.--The Secretary shall issue such regulations or
    other guidance as are necessary or appropriate to carry out the
    purposes of this section.''.
        (b) Conforming Amendments.--
                (1) Section 6211(b)(4)(A), as amended by the preceding
            provisions of this Act, is amended by inserting ``36G,'' after
            ``36F,''.
                (2) Paragraph (2) of section 1324(b) of title 31, United
            States Code, as amended by the preceding provisions of this
            Act, is amended by inserting ``36G,'' after ``36F,''.
                (3) The table of sections for subpart C of part IV of
            subchapter A of chapter 1 of the Internal Revenue Code of 1986,
            and amended by the preceding provisions of this Act, is amended
            by inserting after the item relating to section 36F the
            following new item:

    ``Sec. 36G. Pathway to Practice medical scholarship voucher credit.''.
        (c) Information Sharing.--The Secretary of Health and Human
    Services shall annually provide the Secretary of the Treasury such
    information regarding the program under section 1899C of the Social
    Security Act as the Secretary of the Treasury may require to administer
    the tax credits determined under section 36G of the Internal Revenue
    Code of 1986, including information to identify qualifying students and
    the qualified educational institutions at which such students are
    enrolled and the amount of the annual award of the Pathway to Practice
    medical scholarship voucher awarded to each such student with respect
    to such institution. Terms used in this subparagraph shall have the
    same meaning as when used in such section 36G.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after the date of the enactment of
    this Act.

    SEC. 137404. ESTABLISHING RURAL AND UNDERSERVED PATHWAY TO PRACTICE
                  PROGRAM FOR MEDICAL RESIDENTS.

        Section 1886 of the Social Security Act (42 U.S.C. 1395ww) is
    amended--
                (1) in subsection (d)(5)(B)(v), by inserting
            ``(h)(4)(H)(vii),'' after ``The provisions of subsections
            (h)(4)(H)(vi),''; and
                (2) in subsection (h)(4)(H), by adding at the end the
            following new clause:
                                ``(vii) Exclusion from full-time equivalent
                            limitation for hospitals implementing rural and
                            underserved pathway to practice program.--
                                        ``(I) In general.--For cost
                                    reporting periods beginning on or after
                                    October 1, 2026, during which a
                                    qualifying resident (as defined in
                                    subclause (II)) trains in an applicable
                                    hospital (as defined in subclause
                                    (III)), the Secretary shall, for such
                                    cost reporting period by the number of
                                    full-time equivalent residents so
                                    trained within the applicable hospital
                                    during such period, exclude from the
                                    limitation under subparagraph (F).
                                        ``(II) Qualifying resident.--For
                                    purposes of this clause, the term
                                    `qualifying resident' means a full-time
                                    equivalent resident who--
                                                ``(aa) was a qualifying
                                            student awarded a Pathway to
                                            Practice medical scholarship
                                            voucher under section 1899C;
                                            and
                                                ``(bb) graduated from a
                                            qualifying medical school.
                                        ``(III) Applicable hospital.--
                                                ``(aa) In general.--For
                                            purposes of this clause, the
                                            term `applicable hospital'
                                            means any hospital that--

                                                        ``(AA) meets the
                                                    requirements of item
                                                    (bb);

                                                        ``(BB) agrees to
                                                    provide data to the
                                                    Secretary with respect
                                                    to where qualifying
                                                    residents (as defined
                                                    in subclause (II))
                                                    practice medicine or
                                                    participate in
                                                    fellowships immediately
                                                    following their
                                                    residencies; and

                                                        ``(CC) agrees to
                                                    promote community-based
                                                    training of qualifying
                                                    residents (as defined
                                                    in subclause (II)), as
                                                    appropriate.

                                                ``(bb) Other
                                            requirements.--For the purpose
                                            of item (aa)(AA), an applicable
                                            hospital shall also be a
                                            subsection (d) hospital that
                                            has been recognized by the
                                            Accreditation Council for
                                            Graduate Medical Education as
                                            meeting the following
                                            requirements:

                                                        ``(AA) Such
                                                    hospital provides
                                                    mentorships for
                                                    residents.

                                                        ``(BB) Such
                                                    hospital includes
                                                    cultural or structural
                                                    competency as part of
                                                    the training of
                                                    residents.

                                                        ``(CC) The hospital
                                                    has a demonstrated
                                                    record of training
                                                    medical residents in
                                                    health professional
                                                    shortage areas,
                                                    medically underserved
                                                    areas, public
                                                    hospitals, or rural
                                                    areas.

                                        ``(IV) Other definitions.--
                                                ``(aa) Health professional
                                            shortage area.--The team
                                            `health professional shortage
                                            area' has the meaning given
                                            such term in subparagraphs (A)
                                            or (B) of section 332(a)(1) of
                                            the Public Health Service Act.
                                                ``(bb) Medically
                                            underserved area.--The term
                                            `medically underserved area'
                                            means an area designated
                                            pursuant to section
                                            330(b)(3)(A) of the Public
                                            Health Service Act.
                                                ``(cc) Qualifying medical
                                            school.--The term `qualifying
                                            medical school' has the meaning
                                            given such term in section
                                            1899C(e)(6).
                                                ``(dd) Qualifying medical
                                            student.--The term `qualifying
                                            medical student' has the
                                            meaning given such term in
                                            section 1899C(b).
                                                ``(ee) Rural area.--The
                                            term `rural area' has the
                                            meaning given such term in
                                            section 1886(d)(2)(D).''.

    SEC. 137405. DISTRIBUTION OF ADDITIONAL RESIDENCY POSITIONS.

        (a) In General.--Section 1886(h) of the Social Security Act (42
    U.S.C. 1395ww(h)) is amended--
                (1) in paragraph (4)(F)(i), by striking ``and (9)'' and
            inserting ``(9), and (10)'';
                (2) in paragraph (4)(H)(i), by striking ``and (9)'' and
            inserting ``(9), and (10)''; and
                (3) by adding at the end the following new paragraph:
                ``(10) Distribution of additional residency positions.--
                        ``(A) Additional residency positions.--
                                ``(i) In general.--For fiscal years 2025
                            and 2026, and for each succeeding fiscal year
                            until the aggregate number of full-time
                            equivalent residency positions distributed
                            under this paragraph is equal to the aggregate
                            number of such positions made available (as
                            specified in clause (ii)), the Secretary shall,
                            subject to the succeeding provisions of this
                            paragraph, increase the otherwise applicable
                            resident limit for each qualifying hospital (as
                            defined in subparagraph (F)) that submits a
                            timely application under this subparagraph by
                            such number as the Secretary may approve
                            effective beginning July 1 of the fiscal year
                            of the increase.
                                ``(ii) Number available for distribution.--
                                        ``(I) Total number available.--The
                                    aggregate number of such positions made
                                    available under this paragraph shall be
                                    equal to 4,000.
                                        ``(II) Annual limit.--The aggregate
                                    number of such positions so made
                                    available shall not exceed 2,000 for a
                                    fiscal year.
                                ``(iii) Rounds of applications.--The
                            Secretary shall initiate a separate round of
                            applications for an increase under clause (i)
                            for each fiscal year for which such an increase
                            is to be provided.
                                ``(iv) Distribution for primary care,
                            psychiatry, and other residencies.--
                                        ``(I) In general.--Except as
                                    provided under subclause (II), of the
                                    positions made available under this
                                    paragraph--
                                                ``(aa) not less than 25
                                            percent shall be in a primary
                                            care residency (as defined in
                                            subparagraph (F)) or obstetrics
                                            and gynecology residency; and
                                                ``(bb) not less than 15
                                            percent shall be in a
                                            psychiatry residency (as
                                            defined in such subparagraph).
                                        ``(II) Distribution for other
                                    residencies.--The requirement under
                                    subclause (I) shall not apply with
                                    respect to any positions made available
                                    under this paragraph that are not
                                    distributed to a qualifying hospital by
                                    July 1, 2027, and such positions shall
                                    be distributed to hospitals in
                                    accordance with subparagraph (B),
                                    without regard to specialty.
                                ``(v) Clarification regarding availability
                            of other increase.--A qualifying hospital may
                            apply for, and receive, an increase under this
                            paragraph and paragraph (9) for a fiscal year.
                        ``(B) Distribution.--For purposes of providing an
                    increase in the otherwise applicable resident limit
                    under subparagraph (A), the following shall apply:
                                ``(i) Eligible hospitals.--With respect to
                            the aggregate number of such positions
                            available for distribution under this
                            paragraph, the Secretary shall distribute 30
                            percent of such aggregate number to the
                            category of hospitals described in subclause
                            (II) of clause (ii), 20 percent of such
                            aggregate number to each of the categories of
                            hospitals described in subclauses (I), (III),
                            and (IV) of such clause, and 10 percent of such
                            aggregate number to the category of hospitals
                            described in subclause (V) of such clause,
                            subject to clauses (iii) and (iv).
                                ``(ii) Categories of hospitals described.--
                            The following categories of hospitals are
                            described in this clause:
                                        ``(I) Hospitals that are located in
                                    a rural area (as defined in subsection
                                    (d)(2)(D)) or are treated as being
                                    located in a rural area pursuant to
                                    subsection (d)(8)(E), hospitals that
                                    are located in a census tract assigned
                                    a rural-urban commuting area code of 4
                                    or greater, and hospitals that are a
                                    sole community hospital (as defined in
                                    subsection (d)(5)(D)(iii)).
                                        ``(II) Hospitals in which the
                                    reference resident level of the
                                    hospital (as specified in subparagraph
                                    (F)(v)) is greater than the otherwise
                                    applicable resident limit.
                                        ``(III) Hospitals in States with--
                                                ``(aa) a new medical school
                                            that received `Candidate
                                            School' status from the Liaison
                                            Committee on Medical Education
                                            or `Pre-Accreditation' status
                                            from the American Osteopathic
                                            Association Commission on
                                            Osteopathic College
                                            Accreditation on or after
                                            January 1, 2000, and achieved
                                            or continued to progress toward
                                            `Full Accreditation' status (as
                                            such term is defined by the
                                            Liaison Committee on Medical
                                            Education) or toward
                                            `Accreditation' status (as such
                                            term is defined by the American
                                            Osteopathic Association
                                            Commission on Osteopathic
                                            College Accreditation); or
                                                ``(bb) an additional
                                            location or branch campus
                                            established on or after January
                                            1, 2000, by a medical school
                                            with `Full Accreditation'
                                            status (as such term is defined
                                            by the Liaison Committee on
                                            Medical Education) or
                                            `Accreditation' status (as such
                                            term is defined by the American
                                            Osteopathic Association
                                            Commission on Osteopathic
                                            College Accreditation).
                                        ``(IV) Hospitals that are located
                                    in or serve an area designated as a
                                    health professional shortage area under
                                    section 332(a)(1)(A) of the Public
                                    Health Service Act or serve a
                                    population group designated under
                                    section 332(a)(1)(B) of such Act, as
                                    determined by the Secretary.
                                        ``(V) Hospitals located in States
                                    in the lowest quartile for resident-to-
                                    population ratios, as defined by the
                                    Secretary.
                                ``(iii) Distribution to other hospitals.--
                            Any positions made available under this
                            paragraph that are not distributed to a
                            qualifying hospital in accordance with clause
                            (i) by July 1, 2027, shall be distributed to
                            other hospitals, subject to the requirement
                            under clause (iv). In carrying out the
                            preceding sentence, the Secretary shall ensure
                            that such positions are first offered to
                            qualifying hospitals in categories described in
                            clause (ii) before being distributed to other
                            hospitals.
                                ``(iv) Requirement.--A hospital shall only
                            be eligible to receive positions made available
                            under this paragraph if the hospital
                            demonstrates to the Secretary that the hospital
                            is likely to--
                                        ``(I) fill such positions within
                                    the first 5 training years beginning
                                    after the date the increase would be
                                    effective, as determined by the
                                    Secretary; and
                                        ``(II) use some portion (as
                                    specified by the Secretary) of such
                                    positions for the residencies described
                                    in (A)(iv).
                        ``(C) Conditions of distribution.--
                                ``(i) In general.--Subject to clause (iv),
                            a hospital that receives an increase in the
                            otherwise applicable resident limit under this
                            paragraph shall ensure, during the 5-year
                            period beginning on the date of such increase,
                            that the numbers of full-time equivalent
                            residents in a primary care or psychiatry
                            residency (as those terms are defined in
                            subparagraph (F)), excluding any additional
                            positions attributable to an increase under
                            this paragraph, are not less than the average
                            numbers of full-time equivalent residents in a
                            primary care or psychiatry residency (as so
                            defined) during the 3 most recent cost
                            reporting periods ending prior to the date of
                            enactment of this paragraph.
                                ``(ii) Reporting requirements.--Subject to
                            clause (iv), a hospital that receives an
                            increase in the otherwise applicable resident
                            limit under this paragraph shall, after making
                            a good faith attempt to collect information
                            from former residents, report to the Secretary
                            in a time and manner specified by the Secretary
                            the following information for each year
                            (beginning with the first year for which the
                            hospital receives an increase in the otherwise
                            applicable resident limit under this
                            paragraph), as applicable:
                                        ``(I) Race and ethnicity of
                                    residents.
                                        ``(II) The practice patterns of
                                    residents one and two years after
                                    completion of their residency,
                                    including the number and percent of
                                    residents who--
                                                ``(aa) practice in a
                                            primary care, psychiatry, or
                                            other specialty;
                                                ``(bb) primarily serve or
                                            are located in a health
                                            professional shortage area with
                                            a designation in effect under
                                            section 332 of the Public
                                            Health Service Act; or
                                                ``(cc) primarily serve or
                                            are located in a rural area (as
                                            defined in subsection
                                            (d)(2)(D)).
                                ``(iii) Requirement for rural hospitals to
                            expand existing programs.--Subject to clause
                            (iv), if a hospital that receives an increase
                            in the otherwise applicable resident limit
                            under this paragraph would be eligible for an
                            adjustment to the otherwise applicable resident
                            limit for participation in a new medical
                            residency training program under section
                            413.79(e)(3) of title 42, Code of Federal
                            Regulations (or any successor regulation), the
                            hospital shall ensure that any positions made
                            available under this paragraph are used to
                            expand an existing program of the hospital, and
                            not for participation in a new medical
                            residency training program.
                                ``(iv) Redistribution of positions if
                            hospital no longer meets certain
                            requirements.--In the case where the Secretary
                            determines that a hospital that receives an
                            increase in the otherwise applicable resident
                            limit under this paragraph does not meet either
                            of the requirements under clause (i), the
                            reporting requirements under clause (ii), or,
                            if applicable, the requirement under clause
                            (iii), the Secretary shall--
                                        ``(I) reduce the otherwise
                                    applicable resident limit of the
                                    hospital by the amount by which such
                                    limit was increased under this
                                    paragraph; and
                                        ``(II) provide for the distribution
                                    of positions attributable to such
                                    reduction to other qualifying hospitals
                                    in accordance with the requirements of
                                    this paragraph.
                                ``(v) Limitation.--A hospital may not
                            receive more than 25 additional full-time
                            equivalent residency positions under this
                            paragraph.
                        ``(D) Application of per resident amounts for
                    primary care and nonprimary care.--With respect to
                    additional residency positions in a hospital
                    attributable to the increase provided under this
                    paragraph, the approved FTE per resident amounts are
                    deemed to be equal to the hospital per resident amounts
                    for primary care and nonprimary care computed under
                    paragraph (2)(D) for that hospital.
                        ``(E) Permitting facilities to apply aggregation
                    rules.--The Secretary shall permit hospitals receiving
                    additional residency positions attributable to the
                    increase provided under this paragraph to, beginning in
                    the fifth year after the effective date of such
                    increase, apply such positions to the limitation amount
                    under paragraph (4)(F) that may be aggregated pursuant
                    to paragraph (4)(H) among members of the same
                    affiliated group.
                        ``(F) Definitions.--In this paragraph:
                                ``(i) Otherwise applicable resident
                            limit.--The term `otherwise applicable resident
                            limit' means, with respect to a hospital, the
                            limit otherwise applicable under subparagraphs
                            (F)(i) and (H) of paragraph (4) on the resident
                            level for the hospital determined without
                            regard to this paragraph but taking into
                            account paragraphs (7)(A), (7)(B), (8)(A),
                            (8)(B), or (9)(A).
                                ``(ii) Primary care residency.--The term
                            `primary care residency' means a residency
                            training program described in paragraph (5)(H).
                                ``(iii) Psychiatry residency.--The term
                            `psychiatry residency' means a residency in
                            psychiatry, addiction medicine, addiction
                            psychiatry, pain medicine, child and adolescent
                            psychiatry, consultation-liaison psychiatry,
                            geriatric psychiatry, brain injury medicine,
                            forensic psychiatry, hospice and palliative
                            medicine, and sleep medicine. Such term
                            includes a residency in a program that is a
                            prerequisite (as determined by the Secretary)
                            for a residency described in the preceding
                            sentence.
                                ``(iv) Qualifying hospital.--The term
                            `qualifying hospital' means a hospital
                            described in any of subclauses (I) through (V)
                            of subparagraph (B)(ii).
                                ``(v) Reference resident level.--The term
                            `reference resident level' means, with respect
                            to a hospital, the resident level for the most
                            recent cost reporting period of the hospital
                            ending on or before the date of enactment of
                            this paragraph, for which a cost report has
                            been settled (or, if not, submitted (subject to
                            audit)), as determined by the Secretary.
                                ``(vi) Resident level.--The term `resident
                            level' has the meaning given such term in
                            paragraph (7)(C)(i).
                        ``(G) Funding.--There is appropriated to the
                    Secretary, out of any amounts in the Treasury not
                    otherwise appropriated, $10,000,000, to remain
                    available until expended, for purposes of carrying out
                    this paragraph and subsection (d)(5)(B)(xiii).''.
        (b) IME.--Section 1886(d)(5)(B) of the Social Security Act (42
    U.S.C. 1395ww(d)(5)(B)) is amended--
                (1) in clause (v), in the third sentence, by striking ``and
            (h)(9)'' and inserting ``(h)(9), and (h)(10)'';
                (2) by adding at the end the following new clause:
                ``(xiii) For discharges occurring on or after July 1, 2024,
            insofar as an additional payment amount under this subparagraph
            is attributable to resident positions distributed to a hospital
            under subsection (h)(10), the indirect teaching adjustment
            factor shall be computed in the same manner as provided under
            clause (ii) with respect to such resident positions.''.

                            PART 5--HIGHER EDUCATION

    SEC. 137501. CREDIT FOR PUBLIC UNIVERSITY RESEARCH INFRASTRUCTURE.

        (a) In General.--Subpart D of part IV of subchapter A of chapter 1,
    as amended by the preceding provisions of this Act, is amended by
    adding at the end the following new section:

    ``SEC. 45AA. PUBLIC UNIVERSITY RESEARCH INFRASTRUCTURE CREDIT.

        ``(a) Allowance of Credit.--For purposes of section 38, the public
    university research infrastructure credit determined under this section
    for a taxable year is an amount equal to 40 percent of the qualified
    cash contributions made by a taxpayer during such taxable year.
        ``(b) Qualified Cash Contribution.--
                ``(1) In general.--
                        ``(A) Defined.--For purposes of subsection (a), the
                    qualified cash contribution for any taxable year is the
                    aggregate amount contributed in cash by a taxpayer
                    during such taxable year to a certified educational
                    institution in connection with a qualifying project
                    that, but for this section, would be treated as a
                    charitable contribution for purposes of section 170(c).
                        ``(B) Qualified cash contributions taken into
                    account for purposes of charitable contribution
                    limitations.--Any qualified cash contributions made by
                    a taxpayer under this section shall be taken into
                    account for purposes of determining the percentage
                    limitations under section 170(b).
                ``(2) Designation required.--A contribution shall only be
            treated as a qualified cash contribution to the extent that it
            is designated as such by a certified educational institution
            under subsection (d).
        ``(c) Definitions.--For purposes of this section--
                ``(1) Qualifying project.--The term `qualifying project'
            means a project to purchase, construct, or improve research
            infrastructure property.
                ``(2) Research infrastructure property.--The term `research
            infrastructure property' means any portion of a property,
            building, or structure of an eligible educational institution,
            or any land associated with such property, building, or
            structure, that is used for research.
                ``(3) Eligible educational institution.--The term `eligible
            educational institution' means--
                        ``(A) an institution of higher education (as such
                    term is defined in section 101 or 102(c) of the Higher
                    Education Act of 1965) that is a college or university
                    described in section 511(a)(2)(B), or
                        ``(B) an organization described in section
                    170(b)(1)(A)(iv), section 170(b)(1)(A)(vi), or section
                    509(a)(3) to which authority has been delegated by an
                    institution described in subparagraph (A) for purposes
                    of applying for or administering credit amounts on
                    behalf of such institution.
                ``(4) Certified educational institution.--The term
            `certified educational institution' means an eligible
            educational institution which has been allocated a credit
            amount for a qualifying project and--
                        ``(A) has received a certification for such project
                    by submitting an application as required under
                    subsection (d)(2), and
                        ``(B) designates credit amounts to taxpayers for
                    qualifying cash contributions toward such project under
                    subsection (d)(4).
        ``(d) Qualifying University Research Infrastructure Program.--
                ``(1) Establishment.--
                        ``(A) In general.--Not later than 180 days after
                    the date of the enactment of this section, the
                    Secretary, after consultation with the Secretary of
                    Education, shall establish a program to--
                                ``(i) certify and allocate credit amounts
                            for qualifying projects to eligible educational
                            institutions, and
                                ``(ii) allow certified educational
                            institutions to designate cash contributions
                            for qualifying projects of such certified
                            educational institutions as qualified cash
                            contributions.
                        ``(B) Limitations.--
                                ``(i) Allocation limitation per
                            institution.--The credit amounts allocated to a
                            certified educational institution under
                            subparagraph (A)(i) for all projects shall not
                            exceed $50,000,000 per calendar year.
                                ``(ii) Overall allocation limitation.--
                                        ``(I) In general.--The total amount
                                    of qualifying project credit amounts
                                    that may be allocated under
                                    subparagraph (A)(i) shall not exceed--
                                                ``(aa) $500,000,000 for
                                            each of calendar years 2022,
                                            2023, 2024, 2025, and 2026, and
                                                ``(bb) $0 for each
                                            subsequent year.
                                        ``(II) Rollover of unallocated
                                    credit amounts.--Any credit amounts
                                    described in subclause (I) that are
                                    unallocated during a calendar year
                                    shall be carried to the succeeding
                                    calendar year and added to the
                                    limitation allowable under such
                                    subclause for such succeeding calendar
                                    year.
                                ``(iii) Designation limitation.--The
                            aggregate amount of cash contributions which
                            are designated by a certified educational
                            institution as qualifying cash contributions
                            with respect to any qualifying project shall
                            not exceed 250 percent of the credit amount
                            allocated to such certified educational
                            institution for a qualifying project under
                            subparagraph (A)(i).
                ``(2) Certification application.--Each eligible educational
            institution which applies for certification of a project under
            this paragraph shall submit an application in such time, form,
            and manner as the Secretary may require.
                ``(3) Selection criteria for allocations to eligible
            educational institutions.--The Secretary, after consultation
            with the Secretary of Education, shall select applications from
            eligible educational institutions--
                        ``(A) based on the extent of the expected expansion
                    of an eligible educational institution's targeted
                    research within disciplines in science, mathematics,
                    engineering, and technology, and
                        ``(B) in a manner that ensures consideration is
                    given to eligible educational institutions with full-
                    time student populations of less than 12,000.
                ``(4) Designation of qualified cash contributions to
            taxpayers.--The Secretary, after consultation with the
            Secretary of Education, shall establish a process by which
            certified educational institutions shall designate cash
            contributions to such institutions as qualified cash
            contributions.
                ``(5) Disclosure of allocations and designations.--
                        ``(A) Allocations.--The Secretary shall, upon
                    allocating credit amounts to an applicant under this
                    subsection, publicly disclose the identity of the
                    applicant and the credit amount allocated to such
                    applicant.
                        ``(B) Designations.--Each certified educational
                    institution shall, upon designating contributions of a
                    taxpayer as qualified cash contributions under this
                    subsection, publicly disclose the identity of the
                    taxpayer and the amount of contributions designated in
                    such time, form, and manner as the Secretary may
                    require.
        ``(e) Regulations and Guidance.--The Secretary, after consultation
    with the Secretary of Education when applicable, shall prescribe such
    regulations and guidance as may be necessary or appropriate to carry
    out the purposes of this section, including regulations or other
    guidance for--
                ``(1) prevention of abuse,
                ``(2) establishment of reporting requirements,
                ``(3) establishment of selection criteria for applications,
            and
                ``(4) disclosure of allocations.
        ``(f) Penalty for Noncompliance.--
                ``(1) In general.--If at any time during the 5-year period
            beginning on the date of the allocation of credit amounts to a
            certified educational institution under subsection (d)(1)(A)(i)
            there is a noncompliance event with respect to such credit
            amounts, then the following rules shall apply:
                        ``(A) General rule.--Any cash contribution
                    designated as a qualifying cash contribution with
                    respect to a qualifying project for which such credit
                    amounts were allocated under subsection (d)(1)(A)(ii)
                    shall be treated as unrelated business taxable income
                    (as defined in section 512) of such certified
                    educational institution.
                        ``(B) Rule for unused credit amounts.--In the case
                    of credit amounts described under paragraph (2)(A)
                    which are unused and identified pursuant to subsection
                    (g), the Secretary shall reallocate any portion of such
                    credit amounts that are unused to certified educational
                    institutions in lieu of imposing the general rule under
                    subparagraph (A).
                ``(2) Noncompliance event.--For purposes of this
            subsection, the term `noncompliance event' means, with respect
            to a credit amount allocated to a certified educational
            institution--
                        ``(A) cash contributions equaling the amount of
                    such credit amount are not designated as qualifying
                    cash contributions within 2 years after December 31 of
                    the year such credit amount is allocated,
                        ``(B) a qualifying project with respect to which
                    such credit amount was allocated is not placed in
                    service within either--
                                ``(i) 4 years after December 31 of the year
                            such credit amount is allocated, or
                                ``(ii) a period of time that the Secretary
                            determines is appropriate, or
                        ``(C) the research infrastructure property placed
                    in service as part of a qualifying project with respect
                    to which such credit amount was allocated ceases to be
                    used for research within five years after such property
                    is placed in service.
        ``(g) Review and Reallocation of Credit Amounts.--
                ``(1) Review.--Not later than 5 years after the date of
            enactment of this section, the Secretary shall review the
            credit amounts allocated under this section as of such date.
                ``(2) Reallocation.--
                        ``(A) In general.--The Secretary may reallocate
                    credit amounts allocated under this section if the
                    Secretary determines, as of the date of the review in
                    paragraph (1), that such credit amounts are subject to
                    a noncompliance event.
                        ``(B) Additional program.--If the Secretary
                    determines that credits under this section are
                    available for reallocation pursuant to the requirements
                    set forth in subparagraph (A), the Secretary is
                    authorized to conduct an additional program for
                    applications for certification.
                        ``(C) Deadline for reallocation.--The Secretary
                    shall not certify any project, or reallocate any credit
                    amount, pursuant to this paragraph after December 31,
                    2031.
        ``(h) Denial of Double Benefit.--No credit or deduction shall be
    allowed under any other provision of this chapter for any qualified
    cash contribution for which a credit is allowed under this section.
        ``(i) Rule for Trusts and Estates.--For purposes of this section,
    rules similar to the rules of subsection (d) of section 52 shall apply.
        ``(j) Termination.--This section shall not apply to qualified cash
    contributions made after December 31, 2033.''.
        (b) Credit Made Part of General Business Credit.--Subsection (b) of
    section 38, as amended by the preceding provisions of this Act, is
    amended by striking ``plus'' at the end of paragraph (41), by striking
    the period at the end of paragraph (42) and inserting ``, plus'', and
    by adding at the end the following new paragraph:
                ``(43) the public university research infrastructure credit
            determined under section 45AA.''.
        (c) Clerical Amendment.--The table of sections for subpart D of
    part IV of subchapter A of chapter 1, as amended by the preceding
    provisions of this Act, is amended by adding at the end the following
    new item:

    ``Sec. 45AA. Public university research infrastructure credit.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to qualified cash contributions made after December 31, 2021.

    SEC. 137502. TREATMENT OF FEDERAL PELL GRANTS FOR INCOME TAX PURPOSES.

        (a) Exclusion From Gross Income.--Section 117(b)(1) is amended by
    striking ``means any amount'' and all that follows and inserting
    ``means--
                        ``(A) any amount received by an individual as a
                    scholarship or fellowship grant to the extent the
                    individual establishes that, in accordance with the
                    conditions of the grant, such amount was used for
                    qualified tuition and related expenses, and
                        ``(B) any amount received by an individual after
                    December 31, 2021, and before January 1, 2026, as a
                    Federal Pell Grant under section 401 of the Higher
                    Education Act of 1965.''.
        (b) Treatment for Purposes of American Opportunity Tax Credit and
    Lifetime Learning Credit.--Section 25A(g)(2) is amended--
                (1) in subparagraph (A), by inserting ``described in
            section 117(b)(1)(A)'' after ``a qualified scholarship'', and
                (2) in subparagraph (C), by inserting ``or amount described
            in section 117(b)(1)(B)'' after ``within the meaning of section
            102(a)''.
        (c) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2021.

    SEC. 137503. REPEAL OF DENIAL OF AMERICAN OPPORTUNITY TAX CREDIT ON
                  BASIS OF FELONY DRUG CONVICTION.

        (a) In General.--Section 25A(b)(2) is amended by striking
    subparagraph (D).
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2021.

               PART 6--DEDUCTION FOR STATE AND LOCAL TAXES, ETC.

    SEC. 137601. MODIFICATION OF LIMITATION ON DEDUCTION FOR STATE AND
                  LOCAL TAXES, ETC.

        (a) In General.--Paragraph (6) of section 164(b) is amended--
                (1) by striking ``2025'' in the heading and inserting
            ``2031'',
                (2) by striking ``January 1, 2026'' and inserting ``January
            1, 2032'',
                (3) in subparagraph (A), by inserting ``or section
            216(a)(1)'' after ``subsection (a)(1)'',
                (4) in subparagraph (B)--
                        (A) by inserting ``(and any tax described in any
                    such paragraph taken into account under section
                    216(a)(1))'' after ``paragraph (5) of this
                    subsection'', and
                        (B) by striking ``shall not exceed $10,000 ($5,000
                    in the case of a married individual filing a separate
                    return).'' and inserting ``shall not exceed--
                                ``(i) in the case of any taxable year
                            beginning after December 31, 2020, and before
                            January 1, 2031, $80,000 ($40,000 in the case
                            of an estate, trust, or married individual
                            filing a separate return), and
                                ``(ii) in the case of any taxable year
                            beginning after December 31, 2030, and before
                            January 1, 2032, $10,000 ($5,000 in the case of
                            an estate, trust, or married individual filing
                            a separate return).'', and
                (5) by striking the last sentence and inserting the
            following: ``In the case of taxes paid during a taxable year
            beginning before January 1, 2031, the Secretary shall prescribe
            regulations or other guidance which treat all or a portion of
            such taxes as paid in a taxable year or years other than the
            taxable year in which actually paid as necessary or appropriate
            to prevent the avoidance of the limitations of this
            paragraph.''.
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.
        (c) No Inference.--The amendments made by paragraphs (3), (4)(A),
    and (5) shall not be construed to create any inference with respect to
    the proper application of section 164(b)(6) or section 216(a) with
    respect to any taxable year beginning before January 1, 2021.

                 Subtitle H--Responsibly Funding Our Priorities

    SEC. 138001. AMENDMENT OF 1986 CODE.

        Except as otherwise expressly provided, whenever in this subtitle
    an amendment or repeal is expressed in terms of an amendment to, or
    repeal of, a section or other provision, the reference shall be
    considered to be made to a section or other provision of the Internal
    Revenue Code of 1986.

                PART 1--CORPORATE AND INTERNATIONAL TAX REFORMS

                        Subpart A--Corporate Provisions

    SEC. 138101. CORPORATE ALTERNATIVE MINIMUM TAX.

        (a) Imposition of Tax.--
                (1) In general.--Paragraph (2) of section 55(b) is amended
            to read as follows:
                ``(2) Corporations.--
                        ``(A) Applicable corporations.--In the case of an
                    applicable corporation, the tentative minimum tax for
                    the taxable year shall be the excess of--
                                ``(i) 15 percent of the adjusted financial
                            statement income for the taxable year (as
                            determined under section 56A), over
                                ``(ii) the corporate AMT foreign tax credit
                            for the taxable year.
                        ``(B) Other corporations.--In the case of any
                    corporation which is not an applicable corporation, the
                    tentative minimum tax for the taxable year shall be
                    zero.''.
                (2) Applicable corporation.--Section 59 is amended by
            adding at the end the following new subsection:
        ``(k) Applicable Corporation.--For purposes of this part--
                ``(1) Applicable corporation defined.--
                        ``(A) In general.--The term `applicable
                    corporation' means, with respect to any taxable year,
                    any corporation (other than an S corporation, a
                    regulated investment company, or a real estate
                    investment trust) which meets the average annual
                    adjusted financial statement income test of
                    subparagraph (B) for one or more taxable years which--
                                ``(i) are prior to such taxable year, and
                                ``(ii) end after December 31, 2021.
                        ``(B) Average annual adjusted financial statement
                    income test.--For purposes of this subsection--
                                ``(i) a corporation meets the average
                            annual adjusted financial statement income test
                            for any taxable year if the average annual
                            adjusted financial statement income of such
                            corporation for the 3-taxable-year period
                            ending with such taxable year exceeds
                            $1,000,000,000, and
                                ``(ii) in the case of a corporation
                            described in paragraph (2), such corporation
                            meets the average annual adjusted financial
                            statement income test if--
                                        ``(I) the corporation meets the
                                    requirements of clause (i) (determined
                                    after the application of paragraph
                                    (2)), and
                                        ``(II) the average annual adjusted
                                    financial statement income of such
                                    corporation (determined without regard
                                    to the application of paragraph (2))
                                    for the 3-taxable-year-period ending
                                    with such taxable year is $100,000,000
                                    or more.
                        ``(C) Exception.--Notwithstanding subparagraph (A),
                    the term `applicable corporation' shall not include any
                    corporation which otherwise meets the requirements of
                    subparagraph (A) if--
                                ``(i) such corporation--
                                        ``(I) has a change in ownership, or
                                        ``(II) has a specified number (to
                                    be determined by the Secretary and
                                    which shall, as appropriate, take into
                                    account the facts and circumstances of
                                    the taxpayer) of consecutive taxable
                                    years, including the most recent
                                    taxable year, in which the corporation
                                    does not meet the average annual
                                    adjusted financial statement income
                                    test of subparagraph (B), and
                                ``(ii) the Secretary determines that it
                            would not be appropriate to continue to treat
                            such corporation as an applicable corporation.
                    The preceding sentence shall not apply to any
                    corporation if, after the Secretary makes the
                    determination described in clause (ii), such
                    corporation meets the average annual adjusted financial
                    statement income test for any taxable year beginning
                    after the first taxable year for which the
                    determination applies.
                        ``(D) Special rules for determining average annual
                    adjusted financial statement income.--Solely for
                    purposes of determining whether a corporation is an
                    applicable corporation under paragraph (1)--
                                ``(i) all persons treated as a single
                            employer under subsection (a) or (b) of section
                            52 shall be treated as 1 person, and
                                ``(ii) in the case of a foreign
                            corporation, only income described in paragraph
                            (3) or (4) of section 56A(c) shall be taken
                            into account.
                        ``(E) Other special rules.--
                                ``(i) Corporations in existence for less
                            than 3 years.--If the corporation was in
                            existence for less than 3-taxable years,
                            subparagraph (B) shall be applied on the basis
                            of the period during which such corporation was
                            in existence.
                                ``(ii) Short taxable years.--Adjusted
                            financial statement income for any taxable year
                            of less than 12 months shall be annualized by
                            multiplying the adjusted financial statement
                            income for the short period by 12 and dividing
                            the result by the number of months in the short
                            period.
                                ``(iii) Treatment of predecessors.--Any
                            reference in this subparagraph to a corporation
                            shall include a reference to any predecessor of
                            such corporation.
                ``(2) Special rule for foreign-parented corporations.--
                        ``(A) In general.--Solely for purposes of
                    determining whether a corporation meets the average
                    annual adjusted financial statement income test under
                    paragraph (1)(B)(i), notwithstanding paragraph
                    (1)(D)(ii), any corporation which for any taxable year
                    is a member of an international financial reporting
                    group the common parent of which is a foreign
                    corporation shall include in the adjusted financial
                    statement income of such corporation for such taxable
                    year the adjusted financial statement income of all
                    foreign members of such group.
                        ``(B) International financial reporting group.--For
                    purposes of subparagraph (A), the term `international
                    financial reporting group' shall have the meaning given
                    such term by section 163(n)(3).
                ``(3) Regulations or other guidance.--The Secretary shall
            provide regulations or other guidance for the purposes of
            carrying out this subsection, including regulations or other
            guidance--
                        ``(A) providing a simplified method for determining
                    whether a corporation meets the requirements of
                    paragraph (1), and
                        ``'(B) addressing the application of this
                    subsection to a corporation that experiences a change
                    in ownership.''.
                (3) Reduction for base erosion and anti-abuse tax.--Section
            55(a)(2) is amended by inserting ``plus, in the case of an
            applicable corporation (as defined in subsection (b)(2)), the
            tax imposed by section 59A'' before the period at the end.
                (4) Conforming amendments.--
                        (A) Section 55(a) is amended by striking ``In the
                    case of a taxpayer other than a corporation, there''
                    and inserting ``There''.
                        (B)(i) Section 55(b)(1) is amended--
                                (I) by striking so much as precedes
                            subparagraph (A) and inserting the following:
                ``(1) Noncorporate taxpayers.--In the case of a taxpayer
            other than a corporation--'', and
                                (II) by adding at the end the following new
                            subparagraph:
                        ``(D) Alternative minimum taxable income.--The term
                    `alternative minimum taxable income' means the taxable
                    income of the taxpayer for the taxable year--
                                ``(i) determined with the adjustments
                            provided in section 56 and section 58, and
                                ``(ii) increased by the amount of the items
                            of tax preference described in section 57.
                    If a taxpayer is subject to the regular tax, such
                    taxpayer shall be subject to the tax imposed by this
                    section (and, if the regular tax is determined by
                    reference to an amount other than taxable income, such
                    amount shall be treated as the taxable income of such
                    taxpayer for purposes of the preceding sentence).''.
                        (ii) Section 860E(a)(4) is amended by striking
                    ``55(b)(2)'' and inserting ``55(b)(1)(D)''.
                        (iii) Section 897(a)(2)(A)(i) is amended by
                    striking ``55(b)(2)'' and inserting ``55(b)(1)(D)''.
                        (C) Section 11(d) is amended by striking ``the tax
                    imposed by subsection (a)'' and inserting ``the taxes
                    imposed by subsection (a) and section 55''.
                        (D) Section 12 is amended by adding at the end the
                    following new paragraph:
                ``(5) For alternative minimum tax, see section 55.''.
                        (E) Section 882(a)(1) is amended by inserting ``,
                    55,'' after ``section 11''.
                        (F) Section 6425(c)(1)(A) is amended to read as
                    follows:
                        ``(A) the sum of--
                                ``(i) the tax imposed by section 11 or
                            subchapter L of chapter 1, whichever is
                            applicable, plus
                                ``(ii) the tax imposed by section 55, plus
                                ``(iii) the tax imposed by section 59A,
                            over''.
                        (G) Section 6655(e)(2) is amended by inserting ``,
                    adjusted financial statement income (as defined in
                    section 56A),'' before ``and modified taxable income''
                    each place it appears in subparagraphs (A)(i) and
                    (B)(i).
                        (H) Section 6655(g)(1)(A) is amended by
                    redesignating clauses (ii) and (iii) as clauses (iii)
                    and (iv), respectively, and by inserting after clause
                    (i) the following new clause:
                                ``(ii) the tax imposed by section 55,''.
        (b) Adjusted Financial Statement Income.--
                (1) In general.--Part VI of subchapter A of chapter 1 is
            amended by inserting after section 56 the following new
            section:

    ``SEC. 56A. ADJUSTED FINANCIAL STATEMENT INCOME.

        ``(a) In General.--For purposes of this part, the term `adjusted
    financial statement income' means, with respect to any corporation for
    any taxable year, the net income or loss of the taxpayer set forth on
    the taxpayer's applicable financial statement for such taxable year,
    adjusted as provided in this section.
        ``(b) Applicable Financial Statement.--For purposes of this
    section, the term `applicable financial statement' means, with respect
    to any taxable year, an applicable financial statement (as defined in
    section 451(b)(3) or as specified by the Secretary in regulations or
    other guidance) which covers such taxable year.
        ``(c) General Adjustments.--
                ``(1) Statements covering different taxable years.--
            Appropriate adjustments shall be made in adjusted financial
            statement income in any case in which an applicable financial
            statement covers a period other than the taxable year.
                ``(2) Special rules for related entities.--
                        ``(A) Consolidated financial statements.--If the
                    financial results of a taxpayer are reported on the
                    applicable financial statement for a group of entities,
                    rules similar to the rules of section 451(b)(5) shall
                    apply.
                        ``(B) Consolidated returns.--Except as provided in
                    regulations prescribed by the Secretary, if the
                    taxpayer files a consolidated return for any taxable
                    year, adjusted financial statement income of the
                    taxpayer for such taxable year shall take into account
                    items on the taxpayer's applicable financial statement
                    which are properly allocable to members of such group
                    included on such return.
                        ``(C) Treatment of dividends and other amounts.--In
                    the case of any corporation which is not included on a
                    consolidated return with the taxpayer, adjusted
                    financial statement income of the taxpayer shall take
                    into account the earnings of such other corporation
                    only to the extent of the sum of the dividends received
                    from such other corporation (reduced to the extent
                    provided by the Secretary in regulations or other
                    guidance) and other amounts required to be included in
                    gross income under this chapter (other than amounts
                    required to be included under sections 951 and 951A) in
                    respect of the earnings of such other corporation.
                        ``(D) Group including one or more partnerships.--
                    Under rules prescribed by the Secretary, if the
                    financial results of a taxpayer are reported on the
                    applicable financial statement for a group of entities
                    that includes one or more partnerships, adjusted
                    financial statement income shall take into account the
                    earnings of such partnerships in the same proportion as
                    the taxpayer's distributive share of items from the
                    partnerships required to be included in gross income
                    under this chapter.
                ``(3) Adjustments to take into account certain items of
            foreign income.--
                        ``(A) In general.--If, for any taxable year, a
                    taxpayer is a United States shareholder of one or more
                    controlled foreign corporations, the adjusted financial
                    statement income of such taxpayer shall be adjusted to
                    take into account such taxpayer's pro rata share
                    (determined under rules similar to the rules under
                    section 951(a)(2)) of items taken into account in
                    computing the net income or loss set forth on the
                    applicable financial statement of each such controlled
                    foreign corporation with respect to which such taxpayer
                    is a United States shareholder.
                        ``(B) Negative adjustments.--In any case in which
                    the adjustment determined under subparagraph (A) would
                    result in a negative adjustment for such taxable year--
                                ``(i) no adjustment shall be made under
                            this paragraph for such taxable year, and
                                ``(ii) the amount of the adjustment
                            determined under this paragraph for the
                            succeeding taxable year (determined without
                            regard to this paragraph) shall be reduced by
                            an amount equal to the negative adjustment for
                            such taxable year.
                ``(4) Effectively connected income.--In the case of a
            foreign corporation, to determine adjusted financial statement
            income, the principles of section 882 shall apply.
                ``(5) Adjustments for certain taxes.--Adjusted financial
            statement income shall be appropriately adjusted to disregard
            any Federal income taxes, or income, war profits, or excess
            profits taxes (within the meaning of section 901) with respect
            to a foreign country or possession of the United States, which
            are taken into account on the taxpayer's applicable financial
            statement. To the extent provided by the Secretary, the
            preceding sentence shall not apply to income, war profits, or
            excess profits taxes (within the meaning of section 901) that
            are imposed by a foreign country or possession of the United
            States and taken into account on the taxpayer's applicable
            financial statement if the taxpayer does not choose to take the
            benefits of section 901. The Secretary shall prescribe such
            regulations or other guidance as may be necessary and
            appropriate to provide for the proper treatment of current and
            deferred taxes for purposes of this paragraph, including the
            time at which such taxes are properly taken into account.
                ``(6) Adjustment with respect to disregarded entities.--
            Adjusted financial statement income shall be adjusted to take
            into account any adjusted financial statement income of a
            disregarded entity owned by the taxpayer.
                ``(7) Special rule for cooperatives.--In the case of a
            cooperative to which section 1381 applies, the adjusted
            financial statement income (determined without regard to this
            paragraph) shall be reduced by the amounts referred to in
            section 1382(b) (relating to patronage dividends and per-unit
            retain allocations) to the extent such amounts were not
            otherwise taken into account in determining adjusted financial
            statement income.
                ``(8) Rules for alaska native corporations.--Adjusted
            financial statement income shall be appropriately adjusted to
            allow--
                        ``(A) cost recovery and depletion attributable to
                    property the basis of which is determined under section
                    21(c) of the Alaska Native Claims Settlement Act (43
                    U.S.C. 1620(c)), and
                        ``(B) deductions for amounts payable made pursuant
                    to section 7(i) or section 7(j) of such Act (43 U.S.C.
                    1606(i) and 1606(j)) only at such time as the
                    deductions are allowed for tax purposes.
                ``(9) Amounts attributable to elections for direct payment
            of certain credits.--Adjusted financial statement income shall
            be appropriately adjusted to disregard any amount received as a
            refund of taxes which is attributable to an election under
            section 6417.
                ``(10) Consistent treatment of mortgage servicing income of
            taxpayer other than a regulated investment company.--
                        ``(A) In general.--Adjusted financial statement
                    income shall be adjusted so as not to include any item
                    of income in connection with a mortgage servicing
                    contract any earlier than when such income is included
                    in gross income under any other provision of this
                    chapter.
                        ``(B) Rules for amounts not representing reasonable
                    compensation.--The Secretary shall provide regulations
                    to prevent the avoidance of taxes imposed by this
                    chapter with respect to amounts not representing
                    reasonable compensation (as determined by the
                    Secretary) with respect to a mortgage servicing
                    contract.
                ``(11) Secretarial authority to adjust items.--The
            Secretary shall issue regulations or other guidance to provide
            for such adjustments to adjusted financial statement income as
            the Secretary determines necessary to carry out the purposes of
            this section, including adjustments--
                        ``(A) to prevent the omission or duplication of any
                    item,
                        ``(B) to take into account the ownership of a
                    member of a group by a corporation or partnership which
                    is not a member of such group, and
                        ``(C) to carry out the principles of part II of
                    subchapter C of this chapter (relating to corporate
                    liquidations), part III of subchapter C of this chapter
                    (relating to corporate organizations and
                    reorganizations), and part II of subchapter K of this
                    chapter (relating to partnership contributions and
                    distributions).
        ``(d) Deduction for Financial Statement Net Operating Loss.--
                ``(1) In general.--Adjusted financial statement income
            (determined after application of subsection (c) and without
            regard to this subsection) shall be reduced by an amount equal
            to the lesser of--
                        ``(A) the aggregate amount of financial statement
                    net operating loss carryovers to the taxable year, or
                        ``(B) 80 percent of adjusted financial statement
                    income computed without regard to the deduction
                    allowable under this subsection.
                ``(2) Financial statement net operating loss carryover.--A
            financial statement net operating loss for any taxable year
            shall be a financial statement net operating loss carryover to
            each taxable year following the taxable year of the loss. The
            portion of such loss which shall be carried to subsequent
            taxable years shall be the amount of such loss remaining (if
            any) after the application of paragraph (1).
                ``(3) Financial statement net operating loss defined.--For
            purposes of this subsection, the term `financial statement net
            operating loss' means the amount of the net loss (if any) set
            forth on the corporation's applicable financial statement
            (determined after application of subsection (c) and without
            regard to this subsection) for taxable years ending after
            December 31, 2019.
        ``(e) Regulations and Other Guidance.--The Secretary shall provide
    for such regulations and other guidance as necessary to carry out the
    purposes of this section, including regulations and other guidance
    relating to the effect of the rules of this section on partnerships
    with income taken into account by an applicable corporation.''.
                (2) Clerical amendment.--The table of sections for part VI
            of subchapter A of chapter 1 is amended by inserting after the
            item relating to section 56 the following new item:

    ``Sec. 56A. Adjusted financial statement income.''.
        (c) Corporate AMT Foreign Tax Credit.--Section 59, as amended by
    this section, is amended by adding at the end the following new
    subsection:
        ``(l) Corporate AMT Foreign Tax Credit.--
                ``(1) In general.--For purposes of this part, if an
            applicable corporation chooses to have the benefits of subpart
            A of part III of subchapter N for any taxable year, the
            corporate AMT foreign tax credit for the taxable year of the
            applicable corporation is an amount equal to sum of--
                        ``(A) the lesser of--
                                ``(i) the aggregate of the applicable
                            corporation's pro rata share (as determined
                            under section 56A(c)(3)) of the amount of
                            income, war profits, and excess profits taxes
                            (within the meaning of section 901) imposed by
                            any foreign country or possession of the United
                            States which are--
                                        ``(I) taken into account on the
                                    applicable financial statement of each
                                    controlled foreign corporation with
                                    respect to which the applicable
                                    corporation is a United States
                                    shareholder, and
                                        ``(II) paid or accrued (for Federal
                                    income tax purposes) by each such
                                    controlled foreign corporation, or
                                ``(ii) the product of the amount of the
                            adjustment under section 56A(c)(3) and the
                            percentage specified in section 55(b)(2)(A)(i),
                            and
                        ``(B) the amount of income, war profits, and excess
                    profits taxes (within the meaning of section 901)
                    imposed by any foreign country or possession of the
                    United States to the extent such taxes are--
                                ``(i) taken into account on the applicable
                            corporation's applicable financial statement,
                            and
                                ``(ii) paid or accrued (for Federal income
                            tax purposes) by the applicable corporation.
                ``(2) Carryover of excess tax paid.--For any taxable year
            for which an applicable corporation chooses to have the
            benefits of subpart A of part III of subchapter N, the excess
            of the amount described in paragraph (1)(A)(i) over the amount
            described in paragraph (1)(A)(ii) shall increase the amount
            described in paragraph (1)(A)(i) in any of the first 5
            succeeding taxable years to the extent not taken into account
            in a prior taxable year.
                ``(3) Regulations or other guidance.--The Secretary shall
            provide for such regulations or other guidance as is necessary
            to carry out the purposes of this subsection.''.
        (d) Treatment of General Business Credit.--Section 38(c)(6)(E) is
    amended to read as follows:
                        ``(E) Corporations.--In the case of a corporation--
                                ``(i) the first sentence of paragraph (1)
                            shall be applied by substituting `25 percent of
                            the taxpayer's net income tax as exceeds
                            $25,000' for `the greater of' and all that
                            follows,
                                ``(ii) paragraph (2)(A) shall be applied
                            without regard to clause (ii)(I) thereof, and
                                ``(iii) paragraph (4)(A) shall be applied
                            without regard to clause (ii)(I) thereof.''.
        (e) Credit for Prior Year Minimum Tax Liability.--
                (1) In general.--Section 53(e) is amended to read as
            follows:
        ``(e) Application to Applicable Corporations.--In the case of a
    corporation--
                ``(1) subsection (b)(1) shall be applied by substituting
            `the net minimum tax for all prior taxable years beginning
            after 2022' for `the adjusted net minimum tax imposed for all
            prior taxable years beginning after 1986', and
                ``(2) the amount determined under subsection (c)(1) shall
            be increased by the amount of tax imposed under section 59A for
            the taxable year.''.
                (2) Conforming amendments.--Section 53(d) is amended--
                        (A) in paragraph (2), by striking ``, except that
                    in the case'' and all that follows through ``treated as
                    zero'', and
                        (B) by striking paragraph (3).
        (f) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2022.

    SEC. 138102. EXCISE TAX ON REPURCHASE OF CORPORATE STOCK.

        (a) In General.--Subtitle D is amended by inserting after chapter
    36 the following new chapter:

                  ``CHAPTER 37--REPURCHASE OF CORPORATE STOCK

    ``Sec. 4501. Repurchase of corporate stock.

    ``SEC. 4501. REPURCHASE OF CORPORATE STOCK.

        ``(a) General Rule.--There is hereby imposed on each covered
    corporation a tax equal to 1 percent of the fair market value of any
    stock of the corporation which is repurchased by such corporation
    during the taxable year.
        ``(b) Covered Corporation.--For purposes of this section, the term
    `covered corporation' means any domestic corporation the stock of which
    is traded on an established securities market (within the meaning of
    section 7704(b)(1)).
        ``(c) Repurchase.--For purposes of this section--
                ``(1) In general.--The term `repurchase' means--
                        ``(A) a redemption within the meaning of section
                    317(b) with regard to the stock of a covered
                    corporation, and
                        ``(B) any transaction determined by the Secretary
                    to be economically similar to a transaction described
                    in subparagraph (A).
                ``(2) Treatment of purchases by specified affiliates.--
                        ``(A) In general.--The acquisition of stock of a
                    covered corporation by a specified affiliate of such
                    covered corporation, from a person who is not the
                    covered corporation or a specified affiliate of such
                    covered corporation, shall be treated as a repurchase
                    of the stock of the covered corporation by such covered
                    corporation.
                        ``(B) Specified affiliate.--For purposes of this
                    section, the term `specified affiliate' means, with
                    respect to any corporation--
                                ``(i) any corporation more than 50 percent
                            of the stock of which is owned (by vote or by
                            value), directly or indirectly, by such
                            corporation, and
                                ``(ii) any partnership more than 50 percent
                            of the capital interests or profits interests
                            of which is held, directly or indirectly, by
                            such corporation.
                ``(3) Adjustment.--The amount taken into account under
            subsection (a) with respect to any stock repurchased by a
            covered corporation shall be reduced by the fair market value
            of any stock issued by the covered corporation during the
            taxable year, including the fair market value of any stock
            issued to employees of such covered corporation or a specified
            affiliate of such covered corporation during the taxable year,
            whether or not such stock is issued in response to the exercise
            of an option to purchase such stock.
        ``(d) Special Rules for Acquisition of Stock of Certain Foreign
    Corporations.--
                ``(1) In general.--In the case of an acquisition of stock
            of an applicable foreign corporation by a specified affiliate
            of such corporation (other than a foreign corporation or a
            foreign partnership (unless such partnership has a domestic
            entity as a direct or indirect partner)) from a person who is
            not the applicable foreign corporation or a specified affiliate
            of such applicable foreign corporation, for purposes of this
            section--
                        ``(A) such specified affiliate shall be treated as
                    a covered corporation with respect to such acquisition,
                        ``(B) such acquisition shall be treated as a
                    repurchase of stock of a covered corporation by such
                    covered corporation, and
                        ``(C) the adjustment under subsection (c)(3) shall
                    be determined only with respect to stock issued by such
                    specified affiliate to employees of the specified
                    affiliate.
                ``(2) Surrogate foreign corporations.--In the case of a
            repurchase of stock of a covered surrogate foreign corporation
            by such covered surrogate foreign corporation, or an
            acquisition of stock of a covered surrogate foreign corporation
            by a specified affiliate of such corporation, for purposes of
            this section--
                        ``(A) the expatriated entity with respect to such
                    covered surrogate foreign corporation shall be treated
                    as a covered corporation with respect to such
                    repurchase or acquisition,
                        ``(B) such repurchase or acquisition shall be
                    treated as a repurchase of stock of a covered
                    corporation by such covered corporation, and
                        ``(C) the adjustment under subsection (c)(3) shall
                    be determined only with respect to stock issued by such
                    expatriated entity to employees of the expatriated
                    entity.
                ``(3) Definitions.--For purposes of this subsection--
                        ``(A) Applicable foreign corporation.--The term
                    `applicable foreign corporation' means any foreign
                    corporation the stock of which is traded on an
                    established securities market (within the meaning of
                    section 7704(b)(1)).
                        ``(B) Covered surrogate foreign corporation.--The
                    term `covered surrogate foreign corporation' means any
                    surrogate foreign corporation (as determined under
                    section 7874(a)(2)(B) by substituting `September 20,
                    2021' for `March 4, 2003' each place it appears) the
                    stock of which is traded on an established securities
                    market (within the meaning of section 7704(b)(1)), but
                    only with respect to taxable years which include any
                    portion of the applicable period with respect to such
                    corporation under section 7874(d)(1).
                        ``(C) Expatriated entity.--The term `expatriated
                    entity' has the meaning given such term by section
                    7874(a)(2)(A).
        ``(e) Exceptions.--Subsection (a) shall not apply--
                ``(1) to the extent that the repurchase is part of a
            reorganization (within the meaning of section 368(a)) and no
            gain or loss is recognized on such repurchase by the
            shareholder under chapter 1 by reason of such reorganization,
                ``(2) in any case in which the stock repurchased is, or an
            amount of stock equal to the value of the stock repurchased is,
            contributed to an employer-sponsored retirement plan, employee
            stock ownership plan, or similar plan,
                ``(3) in any case in which the total value of the stock
            repurchased during the taxable year does not exceed $1,000,000,
                ``(4) under regulations prescribed by the Secretary, in
            cases in which the repurchase is by a dealer in securities in
            the ordinary course of business,
                ``(5) to repurchases by a regulated investment company (as
            defined in section 851) or a real estate investment trust, or
                ``(6) to the extent that the repurchase is treated as a
            dividend for purposes of this title.
        ``(f) Regulations and Guidance.--The Secretary shall prescribe such
    regulations and other guidance as are necessary or appropriate to
    administer and to prevent the avoidance of the purposes of this
    section, including regulations and other guidance--
                ``(1) to prevent the abuse of the exceptions provided by
            subsection (e),
                ``(2) to address special classes of stock and preferred
            stock, and
                ``(3) for the application of the rules under subsection
            (d).''.
        (b) Tax Not Deductible.--Paragraph (6) of section 275(a) is amended
    by inserting ``37,'' before ``41''.
        (c) Clerical Amendment.--The table of chapters for subtitle D is
    amended by inserting after the item relating to chapter 36 the
    following new item:

                 ``Chapter 37--Repurchase of Corporate Stock''.

        (d) Effective Date.--The amendments made by this section shall
    apply to repurchases (within the meaning of section 4501(c) of the
    Internal Revenue Code of 1986, as added by this section) of stock after
    December 31, 2021.

            Subpart B--Limitations on Deduction for Interest Expense

    SEC. 138111. LIMITATIONS ON DEDUCTION FOR INTEREST EXPENSE.

        (a) Interest Expense of Certain Members of International Financial
    Reporting Groups.--Section 163 is amended by redesignating subsection
    (n) as subsection (p) and by inserting after subsection (m) the
    following new subsection:
        ``(n) Limitation on Deduction of Interest by Certain Members of
    International Financial Reporting Groups.--
                ``(1) In general.--In the case of any specified domestic
            corporation which is a member of any international financial
            reporting group, the deduction under this chapter for interest
            paid or accrued during the taxable year in excess of the amount
            of interest includible in the gross income of such corporation
            shall not exceed the allowable percentage of 110 percent of
            such excess.
                ``(2) Specified domestic corporation.--For purposes of this
            subsection--
                        ``(A) In general.--The term `specified domestic
                    corporation' means any domestic corporation other
                    than--
                                ``(i) any corporation if the excess of--
                                        ``(I) the average amount of
                                    interest paid or accrued by such
                                    corporation during the 3-taxable-year
                                    period ending with the taxable year to
                                    which paragraph (1) applies, over
                                        ``(II) the average amount of
                                    interest includible in the gross income
                                    of such corporation for such 3-taxable-
                                    year period,
                            does not exceed $12,000,000,
                                ``(ii) any corporation to which paragraph
                            (1) of section 163(j) does not apply by reason
                            of paragraph (3) of such section (determined
                            without regard to paragraph (4)(B) of such
                            section), and
                                ``(iii) any S corporation, real estate
                            investment trust, or regulated investment
                            company.
                        ``(B) Aggregation rule.--For purposes of clauses
                    (i) and (ii) of subparagraph (A), all domestic
                    corporations which are members of the same
                    international financial reporting group shall be
                    treated as a single corporation.
                        ``(C) Foreign corporations engaged in trade or
                    business within the united states.--If a foreign
                    corporation is engaged in a trade or business within
                    the United States, such foreign corporation shall be
                    treated as a domestic corporation with respect to the
                    items that are effectively connected with such trade or
                    business.
                ``(3) International financial reporting group.--For
            purposes of this subsection--
                        ``(A) In general.--The term `international
                    financial reporting group' means, with respect to any
                    reporting year, two or more entities if--
                                ``(i) either--
                                        ``(I) at least one entity is a
                                    foreign corporation engaged in a trade
                                    or business within the United States,
                                    or
                                        ``(II) at least one entity is a
                                    domestic corporation and another entity
                                    is a foreign corporation, and
                                ``(ii) such entities are included in the
                            same applicable financial statement with
                            respect to such year.
                        ``(B) Election to include eligible corporations in
                    group.--
                                ``(i) In general.--To the extent provided
                            by the Secretary in regulations or other
                            guidance, an international financial reporting
                            group may elect (at such time and in such
                            manner as the Secretary may provide) to treat
                            all eligible corporations with respect to such
                            group as members of such group for purposes of
                            this subsection. As a condition of such
                            election, all such eligible corporations must
                            maintain (and provide access to) such books and
                            records as the Secretary determines are
                            satisfactory to allow for the application of
                            this subsection with respect to such eligible
                            corporations. Such election may be revoked only
                            with the consent of the Secretary.
                                ``(ii) Eligible corporation.--The term
                            `eligible corporation' means, with respect to
                            any international financial reporting group,
                            any corporation if at least 20 percent of the
                            stock of such corporation (determined by vote
                            and value) is held (directly or indirectly) by
                            members of such international financial
                            reporting group (determined without regard to
                            this subparagraph).
                ``(4) Allowable percentage.--For purposes of this
            subsection--
                        ``(A) In general.--The term `allowable percentage'
                    means, with respect to any specified domestic
                    corporation for any taxable year, the ratio (expressed
                    as a percentage and not greater than 100 percent) of--
                                ``(i) such corporation's allocable share of
                            the international financial reporting group's
                            reported net interest expense for the reporting
                            year of such group which ends in or with such
                            taxable year of such corporation, over
                                ``(ii) such corporation's reported net
                            interest expense for such reporting year of
                            such group.
                        ``(B) Reported net interest expense.--The term
                    `reported net interest expense' means--
                                ``(i) with respect to any international
                            financial reporting group for any reporting
                            year, the excess of--
                                        ``(I) the aggregate amount of
                                    interest expense reported in such
                                    group's applicable financial statements
                                    for such taxable year, over
                                        ``(II) the aggregate amount of
                                    interest income reported in such
                                    group's applicable financial statements
                                    for such taxable year, and
                                ``(ii) with respect to any specified
                            domestic corporation for any reporting year,
                            the excess of--
                                        ``(I) the amount of interest
                                    expense of such corporation reported in
                                    the books and records of the
                                    international financial reporting group
                                    which are used in preparing such
                                    group's applicable financial statements
                                    for such taxable year, over
                                        ``(II) the amount of interest
                                    income of such corporation reported in
                                    such books and records.
                        ``(C) Allocable share of reported net interest
                    expense.--With respect to any specified domestic
                    corporation which is a member of any international
                    financial reporting group, such corporation's allocable
                    share of such group's reported net interest expense for
                    any reporting year is the portion of such expense which
                    bears the same ratio to such expense as--
                                ``(i) the EBITDA of such corporation for
                            such reporting year, bears to
                                ``(ii) the EBITDA of such group for such
                            reporting year.
                        ``(D) EBITDA.--
                                ``(i) In general.--The term `EBITDA' means,
                            with respect to any reporting year, earnings
                            before interest income and interest expense,
                            taxes, depreciation, depletion, and
                            amortization--
                                        ``(I) as determined in the
                                    international financial reporting
                                    group's applicable financial statements
                                    for such year, or
                                        ``(II) as determined in the books
                                    and records of the international
                                    financial reporting group which are
                                    used in preparing such statements if
                                    not determined in such statements.
                                ``(ii) Determination of ebitda of a
                            specified domestic corporation.--The EBITDA of
                            any specified domestic corporation shall be
                            determined on a stand-alone basis and without
                            regard to any distribution received by such
                            corporation from any other member of the
                            international financial reporting group.
                        ``(E) Special rules for non-positive ebitda.--
                                ``(i) Non-positive group ebitda.--In the
                            case of any international financial reporting
                            group the EBITDA of which is zero or less,
                            paragraph (1) shall not apply to any specified
                            domestic corporation which is a member of such
                            group.
                                ``(ii) Non-positive entity ebitda.--In the
                            case of any specified domestic corporation the
                            EBITDA of which is zero or less, the allowable
                            percentage shall be 0 percent.
                ``(5) Applicable financial statement.--For purposes of this
            subsection, the term `applicable financial statement' has the
            meaning given such term in section 451(b)(3).
                ``(6) Reporting year.--For purposes of this subsection, the
            term `reporting year' means any year for which an applicable
            financial statement is prepared or required to be prepared.
                ``(7) Regulations.--The Secretary may issue such
            regulations or other guidance as are necessary or appropriate
            to carry out the purposes of this subsection, including
            regulations or other guidance which--
                        ``(A) allows or requires the adjustment of amounts
                    reported on applicable financial statements,
                        ``(B) allows or requires any corporation to be
                    included or excluded as a member of any international
                    financial reporting group for purposes of any
                    determination or calculation under this subsection,
                        ``(C) treats interest income of a controlled
                    foreign corporation which is subpart F income, and any
                    interest expense of such corporation which is related
                    to subpart F income, as income and interest expense,
                    respectively, of a specified domestic corporation for
                    purposes of this subsection,
                        ``(D) prevents the omission, inclusion, or
                    duplication of any item or amount of interest income or
                    interest expense, and
                        ``(E) provides rules for the application of this
                    subsection with respect to--
                                ``(i) a domestic corporation that is a
                            partner (directly or indirectly) in a
                            partnership,
                                ``(ii) a domestic corporation that owns
                            (directly or indirectly) an interest in an
                            entity that is fiscally transparent in one or
                            more jurisdictions, and
                                ``(iii) a foreign corporation to which this
                            subsection applies by reason of paragraph
                            (2)(C).''.
        (b) Modification of Application of Limitation on Business Interest
    to Partnerships and S Corporations.--
                (1) In general.--Section 163(j)(4) is amended to read as
            follows:
                ``(4) Application to partnerships and s corporations.--
                        ``(A) In general.--In the case of any partnership
                    or S corporation, this subsection shall be applied at
                    the partner or shareholder level, respectively.
                        ``(B) Application of exemption for certain small
                    businesses.--In the case of any partnership or S
                    corporation which does not meet the gross receipts test
                    of section 448(c) for any taxable year, paragraph (3)
                    shall not apply with respect to any distributive, or
                    pro rata, share of business interest and other items
                    under this subsection of such partnership or S
                    corporation.
                        ``(C) Regulations.-- The Secretary shall prescribe
                    such regulations or other guidance as may be necessary
                    or appropriate to carry out the purposes of this
                    section, including regulations or other guidance--
                                ``(i) for requiring or restricting the
                            allocation of business interest and other items
                            under this subsection,
                                ``(ii) to provide for such reporting
                            requirements as the Secretary determines
                            appropriate, and
                                ``(iii) for the application of this
                            subsection in the case of tiered structures or
                            trades or businesses described in paragraph
                            (7).''.
                (2) Conforming amendment.--Section 163(j)(3) is amended by
            inserting ``except to the extent provided in paragraph (4)(B)''
            after ``to such taxpayer for such taxable year''.
        (c) Carryforward of Disallowed Interest.--
                (1) In general.--Section 163 is amended by inserting after
            subsection (n), as added by subsection (a), the following new
            subsection:
        ``(o) Carryforward of Certain Disallowed Interest.--The amount of
    any interest not allowed as a deduction for any taxable year by reason
    of subsection (j) or (n)(1) (whichever imposes the lower limitation
    with respect to such taxable year) shall be treated as interest (and as
    business interest for purposes of subsection (j) to the extent such
    amount is properly attributable to a trade or business as defined in
    subsection (j)(7)) paid or accrued in the succeeding taxable year.''.
                (2) Conforming amendments.--
                        (A) Section 163(j)(2) is amended to read as
                    follows:
                ``(2) Carryforward cross-reference.--For carryforward
            treatment, see subsection (o).''.
                        (B) Section 381(c)(20) is amended to read as
                    follows:
                ``(20) Carryforward of disallowed interest.--The carryover
            of disallowed interest described in section 163(o) to taxable
            years ending after the date of distribution or transfer.''.
                        (C) Section 382(d)(3) is amended to read as
                    follows:
                ``(3) Application to carryforward of disallowed interest.--
            The term `pre-change loss' shall include any carryover of
            disallowed interest described in section 163(o) under rules
            similar to the rules of paragraph (1).''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2022.
        (e) Transition Rule.--In the case of a partner's first succeeding
    taxable year described in subclause (II) of section 163(j)(4)(B)(ii) of
    the Internal Revenue Code of 1986 (as in effect before the amendment
    made by subsection (b)) which begins after December 31, 2022, the
    amount of excess business interest which would (but for such amendment)
    be carried to such taxable year under such subclause shall be treated
    as interest (and as business interest for purposes of section 163(j) of
    such Code, as amended by this section) paid or accrued in such taxable
    year. A rule similar to the rule in the preceding sentence shall apply
    in the case of an S corporation and its shareholders. For carryover of
    any such interest disallowed for such taxable year, see section 163(o)
    of such Code, as amended by this section.

                  Subpart C--Outbound International Provisions

    SEC. 138121. MODIFICATIONS TO DEDUCTION FOR FOREIGN-DERIVED INTANGIBLE
                  INCOME AND GLOBAL INTANGIBLE LOW-TAXED INCOME.

        (a) In General.--Section 250(a) is amended to read as follows:
        ``(a) In General.--In the case of a domestic corporation for any
    taxable year, there shall be allowed as a deduction an amount equal to
    the sum of--
                ``(1) 24.8 percent of the foreign-derived intangible income
            of such domestic corporation for such taxable year, plus
                ``(2) 28.5 percent of--
                        ``(A) the global intangible low-taxed income (if
                    any) which is included in the gross income of such
                    domestic corporation under section 951A for such
                    taxable year, and
                        ``(B) the amount treated as a dividend received by
                    such corporation under section 78 which is attributable
                    to the amount described in subparagraph (A).''.
        (b) Deduction Taken Into Account in Determining Net Operating Loss
    Deduction.--Section 172(d) is amended by striking paragraph (9).
        (c) Certain Other Modifications.--
                (1) Section 250(b)(3) is amended--
                        (A) in subparagraph (A)(i)--
                                (i) by striking ``and'' at the end of
                            subclause (V),
                                (ii) by striking ``over'' at the end of
                            subclause (VI), and
                                (iii) by adding at the end the following
                            new subclauses:
                                        ``(VII) any income described in
                                    clause (i) or (ii) of section
                                    904(d)(2)(B), determined without regard
                                    to clause (iii)(II) thereof,
                                        ``(VIII) except as otherwise
                                    provided by the Secretary, any income
                                    and gain from the sale or other
                                    disposition (including the deemed sale
                                    or other deemed disposition) of
                                    property giving rise to rents or
                                    royalties derived in the active conduct
                                    of a trade or business, and
                                        ``(IX) any disqualified
                                    extraterritorial income, over'', and
                        (B) by adding at the end the following new
                    subparagraph:
                        ``(C) Disqualified extraterritorial income.--
                                ``(i) In general.--For purposes of
                            subparagraph (A)(i)(IX), the term `disqualified
                            extraterritorial income' means any amount
                            included in the gross income of the corporation
                            with respect to any transaction for any taxable
                            year if any amount could (determined after
                            application of clause (ii) but without regard
                            to any election under section 942(a)(3) as in
                            effect before its repeal) be excluded from the
                            gross income of the corporation with respect to
                            such transaction for such taxable year by
                            reason of section 114 pursuant to the
                            application of subsection (d) or (f) of section
                            101 of the American Jobs Creation Act of 2004.
                                ``(ii) Election out of extraterritorial
                            income benefits.--
                                        ``(I) In general.--Except as
                                    provided in subclause (II), the
                                    corporation referred to in clause (i)
                                    may make an irrevocable election (at
                                    such time and in such form and manner
                                    as the Secretary may provide) to have
                                    subsections (d) and (f) of section 101
                                    of the American Jobs Creation Act of
                                    2004 not apply with respect to such
                                    corporation for the taxable year for
                                    which such election is made and all
                                    succeeding taxable years (applicable
                                    with respect to all transactions,
                                    including transactions occurring before
                                    such taxable year).
                                        ``(II) Expanded affiliated
                                    groups.--In the case of any corporation
                                    which is a member of an expanded
                                    affiliated group, the election
                                    described in subclause (I) may be made
                                    only by the common parent of such group
                                    (or, in the case of a common parent
                                    which is not required to file a return
                                    of tax under this chapter, the delegate
                                    of such common parent) and shall apply
                                    with respect to all members of such
                                    group. For purposes of the preceding
                                    sentence, the term `expanded affiliated
                                    group' means an affiliated group as
                                    defined in section 1504(a), determined
                                    without regard to section 1504(b)(3)
                                    and by substituting `more than 50
                                    percent' for `at least 80 percent' each
                                    place it appears.''.
                        (C) Section 250(b)(5)(E) is amended by inserting
                    ``(other than paragraph (3)(A)(i)(VIII))'' after ``For
                    purposes of this subsection''.
                (2) Section 613A(d)(1) is amended by striking ``and'' at
            the end of subparagraph (D), by striking the period at the end
            of subparagraph (E) and inserting ``, and'', and by inserting
            after subparagraph (E) the following new subparagraph:
                        ``(F) any deduction allowable under section 250.''.
        (d) Effective Date.--
                (1) In general.--Except as provided in paragraph (2), the
            amendments made by this section shall apply to taxable years
            beginning after December 31, 2022.
                (2) Certain modifications.--The amendments made by
            subsection (c) shall apply to taxable years beginning after the
            date of the enactment of this Act.
        (e) No Inference Regarding Certain Modifications.--The amendments
    made by subsection (c) shall not be construed to create any inference
    with respect to the proper application of any provision of the Internal
    Revenue Code of 1986 with respect to any taxable year beginning before
    the taxable years to which such amendments apply.
        (f) Transition Rule for Accelerated Percentage Reduction.--
                (1) In general.--In the case of any taxable year which
            includes December 31, 2022 (other than a taxable year with
            respect to which such date is the last day of such taxable
            year)--
                        (A) the percentage in effect under section
                    250(a)(1)(A) of the Internal Revenue Code of 1986 shall
                    be treated as being equal to the sum of--
                                (i) the pre-effective date percentage of
                            37.5 percent, plus
                                (ii) the post-effective date percentage of
                            24.8 percent, and
                        (B) the percentage in effect under section
                    250(a)(1)(B) of such Code shall be treated as being
                    equal to the sum of--
                                (i) the pre-effective date percentage of 50
                            percent, plus
                                (ii) the post-effective date percentage of
                            28.5 percent.
                (2) Pre- and post-effective date percentages.--For purposes
            of this subsection, with respect to any taxable year--
                        (A) the term ``pre-effective date percentage''
                    means the ratio that the number of days in such taxable
                    year which are before January 1, 2023, bears to the
                    number of days in such taxable year, and
                        (B) the term ``post-effective date percentage''
                    means the ratio that the number of days in such taxable
                    year which are after December 31, 2022, bears to the
                    number of days in such taxable year.

    SEC. 138122. REPEAL OF ELECTION FOR 1-MONTH DEFERRAL IN DETERMINATION
                  OF TAXABLE YEAR OF SPECIFIED FOREIGN CORPORATIONS.

        (a) In General.--Section 898(c) is amended by striking paragraph
    (2) and redesignating paragraph (3) as paragraph (2).
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years of specified foreign corporations beginning
    after November 30, 2022.
        (c) Transition Rule.--In the case of a corporation that is a
    specified foreign corporation as of November 30, 2022, such
    corporation's first taxable year beginning after such date shall end at
    the same time as the first required year (within the meaning of section
    898(c)(1) of the Internal Revenue Code of 1986) ending after such date.
    If any specified foreign corporation is required by this section (or
    the amendments made by this section) to change its taxable year for its
    first taxable year beginning after November 30, 2022--
                (1) such change shall be treated as initiated by such
            corporation,
                (2) such change shall be treated as having been made with
            the consent of the Secretary, and
                (3) the Secretary (including the Secretary's delegate in
            the case of any reference to the Secretary in this paragraph)
            shall issue regulations or other guidance for allocating
            foreign taxes that accrue in such first taxable year between
            such taxable year and the prior taxable year, including such
            adjustments as the Secretary determines are necessary or
            appropriate to carry out the purposes of this section.

    SEC. 138123. MODIFICATIONS OF FOREIGN TAX CREDIT RULES APPLICABLE TO
                  CERTAIN TAXPAYERS RECEIVING SPECIFIC ECONOMIC BENEFITS.

        (a) In General.--Section 901 is amended by redesignating subsection
    (n) as subsection (o) and by inserting after subsection (m) the
    following new subsection:
        ``(n) Special Rules Relating to Dual Capacity Taxpayers.--
                ``(1) General rule.--Notwithstanding any other provision of
            this chapter, any amount paid or accrued by a dual capacity
            taxpayer to a foreign country or possession of the United
            States for any period shall not be considered a tax--
                        ``(A) if, for such period, the foreign country or
                    possession does not impose a generally applicable
                    income tax, or
                        ``(B) to the extent such amount exceeds the amount
                    which would be paid or accrued by such dual capacity
                    taxpayer under the generally applicable income tax
                    imposed by such country or possession if such taxpayer
                    were not a dual capacity taxpayer.
                    Nothing in this paragraph shall be construed to imply
                    the proper treatment of any such amount not in excess
                    of the amount determined under subparagraph (B).
                ``(2) Dual capacity taxpayer.--For purposes of this
            subsection, the term `dual capacity taxpayer' means, with
            respect to any foreign country or possession of the United
            States, a person who--
                        ``(A) is subject to a levy of such country or
                    possession, and
                        ``(B) receives (or will receive) directly or
                    indirectly a specific economic benefit from such
                    country or possession (or any political subdivision,
                    agency, or instrumentality thereof).
                ``(3) Generally applicable income tax.--For purposes of
            this subsection, the term `generally applicable income tax'
            means an income tax (or a series of income taxes) which is
            generally imposed under the laws of a foreign country or
            possession of the United States on residents of such foreign
            country or possession that are not dual capacity taxpayers.''.
        (b) Effective Date.--The amendments made by this section shall
    apply to amounts paid or accrued after December 31, 2021.

    SEC. 138124. MODIFICATIONS TO FOREIGN TAX CREDIT LIMITATIONS.

        (a) Country-by-country Application of Limitation on Foreign Tax
    Credit Based on Taxable Units.--
                (1) In general.--Section 904 is amended by inserting after
            subsection (d) the following new subsection:
        ``(e) Country-by-country Application Based on Taxable Units.--
                ``(1) In general.--Subsection (d) (and the provisions of
            this title referred to in paragraph (1) of such subsection)
            shall be applied separately with respect to each country by
            taking into account the aggregate income properly attributable
            or otherwise allocable to a taxable unit of the taxpayer which
            is a tax resident of (or, in the case of a branch, is located
            in) such country.
                ``(2) Taxable units.--
                        ``(A) In general.--Except as otherwise provided by
                    the Secretary, each item shall be attributable or
                    otherwise allocable to exactly one taxable unit of the
                    taxpayer.
                        ``(B) Determination of taxable units.--Except as
                    otherwise provided by the Secretary, the taxable units
                    of a taxpayer are as follows:
                                ``(i) General taxable unit.--The person
                            that is the taxpayer and that is not otherwise
                            described in a separate clause of this
                            subparagraph.
                                ``(ii) Certain foreign corporations.--Each
                            foreign corporation with respect to which the
                            taxpayer is a United States shareholder.
                                ``(iii) Interests in pass-through
                            entities.--Each interest held (directly or
                            indirectly) by the taxpayer or any controlled
                            foreign corporation referred to in clause (ii)
                            in a pass-through entity if such pass-through
                            entity is a tax resident of a country other
                            than the country with respect to which such
                            taxpayer or controlled foreign corporation (as
                            the case may be) is a tax resident.
                                ``(iv) Branches.--Each branch (or portion
                            thereof) the activities of which are directly
                            or indirectly carried on by the taxpayer or any
                            controlled foreign corporation referred to in
                            clause (ii) and which give rise to a taxable
                            presence in a country other than the country
                            with respect to which such taxpayer or
                            controlled foreign corporation (as the case may
                            be) is a tax resident.
                ``(3) Definitions and special rules.--For purposes of this
            subsection--
                        ``(A) Tax resident.--Except as otherwise provided
                    by the Secretary, the term `tax resident' means a
                    person or entity subject to tax under the tax law of a
                    country as a resident. If an entity is organized under
                    the law of a country, or resident in a country, that
                    does not impose an income tax with respect to such
                    entities, such entity shall, except as provided by the
                    Secretary, be treated as subject to tax under the tax
                    law of such country for the purposes of the preceding
                    sentence.
                        ``(B) Pass-through entity.--Except as otherwise
                    provided by the Secretary, the term `pass-through
                    entity' includes any partnership or other entity to the
                    extent that income, gain, deduction, or loss of the
                    entity is taken into account in determining the income
                    or loss of a person that owns (directly or indirectly)
                    an interest in such entity.
                        ``(C) Branch.--Except as otherwise provided by the
                    Secretary, the term `branch' means a taxable presence
                    of a tax resident in a country other than its country
                    of residence as determined under such other country's
                    tax law. The Secretary shall provide regulations or
                    other guidance applying such term to activities in a
                    country that do not give rise to a taxable presence.
                        ``(D) Treatment of fiscally autonomous
                    jurisdictions.--Any fiscally autonomous jurisdiction
                    shall be treated as a separate country. Any possession
                    of the United States shall also be treated as a
                    separate country.
                        ``(E) Possession of the united states.--The term
                    `possession of the United States' means each of
                    American Samoa, the Commonwealth of the Northern
                    Mariana Islands, the Commonwealth of Puerto Rico, Guam,
                    and the Virgin Islands.
                ``(4) Regulations.--The Secretary shall issue such
            regulations or other guidance as may be necessary or
            appropriate to carry out, or prevent avoidance of, the purposes
            of this subsection, including regulations or other guidance--
                        ``(A) providing for the application of this
                    subsection to an entity or arrangement that is
                    considered a tax resident of more than one country or
                    of no country,
                        ``(B) providing for the application of this
                    subsection to hybrid entities or hybrid transactions
                    (as such terms are used for purposes of section 267A),
                    pass-through entities, passive foreign investment
                    companies, trusts, and other entities or arrangements
                    not otherwise described in this subsection, and
                        ``(C) providing for the assignment of any item
                    (including foreign taxes and deductions) to taxable
                    units, including in the case of amounts not otherwise
                    taken into account in determining taxable income under
                    this chapter.''.
                (2) Application of separate limitation losses with respect
            to global intangible low-taxed income.--
                        (A) In general.--Section 904(f)(5)(B) is amended to
                    read as follows:
                        ``(B) Allocation of losses.--Except as otherwise
                    provided in this subparagraph, the separate limitation
                    losses for any taxable year (to the extent such losses
                    do not exceed the separate limitation incomes for such
                    year) shall be allocated among (and operate to reduce)
                    such incomes on a proportionate basis. In the case of a
                    separate limitation loss for any taxable year in any
                    category other than subparagraph (d)(1)(A), the amount
                    of such separate limitation loss shall be allocated
                    among (and operate to reduce) separate limitation
                    income in any category other than income described in
                    subparagraph (d)(1)(A) on a proportionate basis
                    (without regard to income described in subparagraph
                    (d)(1)(A)). The remaining separate limitation losses
                    may reduce separate limitation income described in
                    subparagraph (d)(1)(A) only to the extent that the
                    aggregate amount of such losses exceeds the aggregate
                    amount of separate limitation incomes (other than
                    income described in subparagraph (d)(1)(A)) for such
                    taxable year.''.
                        (B) Income category.--Section 904(f)(5)(E)(i) is
                    amended to read as follows:
                                ``(i) Income category.--The term `income
                            category' means each category of income with
                            respect to which this section is required to be
                            applied separately by reason of any provision
                            of this title.''.
                        (C) Separate limitation loss.--Section
                    904(f)(5)(E)(iii) is amended to read as follows:
                                ``(iii) Separate limitation loss.--The term
                            `separate limitation loss' means, with respect
                            to any income category, the amount by which the
                            gross income from sources outside the United
                            States is exceeded by the sum of the deductions
                            properly allocated and apportioned thereto.''.
        (b) Repeal of Separate Application to Foreign Branch Income.--
                (1) In general.--Section 904(d)(1) is amended by striking
            subparagraph (B) and redesignating subparagraphs (C) and (D) as
            subparagraph (B) and (C).
                (2) Coordination with deduction for foreign-derived
            intangible income.--Section 250(b)(3)(A) is amended--
                        (A) by striking subclause (VI) of clause (i) and
                    inserting the following new subclause:
                                        ``(VI) the income which is
                                    attributable to 1 or more branches
                                    (within the meaning of section
                                    904(e)(3)(C)) or pass-through entities
                                    (within the meaning of section
                                    904(e)(3)(B)) in 1 or more foreign
                                    countries, over'', and
                        (B) by adding at the end the following flush
                    sentence:
                    ``For purposes of clause (i)(VI), the amount of income
                    attributable to a branch or pass-through entity shall
                    be determined under rules established by the
                    Secretary.''.
                (3) Amendments.--
                        (A) Section 904(d)(2)(A)(ii) is amended by striking
                    ``, foreign branch income,''.
                        (B) Section 904(d)(2)(H) is amended to read as
                    follows:
                        ``(H) Treatment of income tax base differences.--
                    The Secretary shall issue regulations or other guidance
                    assigning to the proper category of income any tax
                    imposed under the law of a foreign country or
                    possession of the United States on an amount which does
                    not constitute income under United States tax
                    principles.''.
                        (C) Section 904(d)(2) is amended by striking
                    subparagraph (J).
        (c) Modification of Foreign Tax Credit Carryback and
    Carryforward.--
                (1) Repeal of carryback.--Section 904(c) is amended--
                        (A) by striking ``in the first preceding taxable
                    year, and'',
                        (B) by striking ``preceding or'' each place it
                    appears, and
                        (C) by striking ``Carryback and'' in the heading
                    thereof.
                (2) Application to limitation on foreign oil and gas
            taxes.--Section 907(f)(1) is amended by striking ``in the first
            preceding taxable year and''.
                (3) Application of carryforward to taxes on global
            intangible low-taxed income.--
                        (A) In general.--Section 904(c) is amended by
                    striking the last sentence.
                        (B) Temporary limitation of carryforward to 5
                    taxable years.--Section 904(c), as amended by the
                    preceding provisions of this Act, is amended--
                                (i) by striking ``Any amount by which all
                            taxes'' and all that precedes it and inserting
                            the following:
        ``(c) Carryback and Carryover of Excess Tax Paid.--
                ``(1) In general.--Any amount by which all taxes'', and
                                (ii) by adding at the end the following new
                            paragraph:
                ``(2) Temporary limitation on carryforward of taxes on
            global intangible low-taxed income.--
                        ``(A) In general.--In the case of taxes paid or
                    accrued with respect to amounts described in subsection
                    (d)(1)(A), paragraph (1) shall be applied by
                    substituting `5 succeeding taxable years' for `10
                    succeeding taxable years'.
                        ``(B) Termination.--Subparagraph (A) shall not
                    apply to any tax paid or accrued in a taxable year
                    beginning after December 31, 2030.''.
        (d) Treatment of Certain Tax-exempt Dividends.--
                (1) Certain tax-exempt dividends taken into account in
            applying limitations on foreign tax credits.--Section 904(b) is
            amended by striking paragraph (4).
                (2) Certain tax-exempt dividends not taken into account in
            allocating interest expense.--Section 864(e)(3) is amended by
            striking ``or 245(a)'' and inserting ``, 245(a), or 245A''.
        (e) Rules for Allocation of Certain Deductions to Foreign Source
    Global Intangible Low-taxed Income for Purposes of Foreign Tax Credit
    Limitation.--Section 904(b), as amended by the preceding provisions of
    this Act, is amended by adding at the end the following new paragraph:
                ``(4) Deductions treated as allocable to foreign source
            global intangible low-taxed income.--In the case of a domestic
            corporation and solely for purposes of the application of
            subsection (a) with respect to amounts described in subsection
            (d)(1)(A), the taxpayer's taxable income from sources without
            the United States shall be determined--
                        ``(A) by allocating and apportioning any deduction
                    allowed under section 250(a)(2) (and any deduction
                    allowed under section 164(a)(3) for taxes imposed on
                    amounts described in section 250(a)(2)) to such income,
                    and
                        ``(B) by allocating and apportioning any other
                    deduction to such income only if the Secretary
                    determines that such deduction is directly allocable to
                    such income.
            Any deduction which would (but for subparagraph (B)) have been
            allocated or apportioned to such income shall only be allocated
            or apportioned to income which is from sources within the
            United States.''.
        (f) Treatment of Certain Asset Dispositions.--Section 904(b), as
    amended by the preceding provisions of this Act, is amended by adding
    at the end the following new paragraph:
                ``(5) Treatment of certain asset dispositions.--
                        ``(A) In general.--Except as otherwise provided by
                    the Secretary, in the case of any covered asset
                    disposition, the principles of section 338(h)(16) shall
                    apply in determining the source and character of any
                    item for purposes of this part.
                        ``(B) Covered asset disposition.--For purposes of
                    this paragraph, the term `covered asset disposition'
                    means any transaction which--
                                ``(i) is treated as a disposition of assets
                            under subchapter N of this chapter, and
                                ``(ii) is treated as a disposition of stock
                            of a corporation (or is disregarded) for
                            purposes of the tax laws of a relevant foreign
                            country or possession of the United States.
                        ``(C) Regulations.--The Secretary shall issue such
                    regulations or other guidance as is necessary or
                    appropriate to carry out, or to prevent the avoidance
                    of, the purposes of this paragraph.''.
        (g) Redetermination of Foreign Taxes and Related Claims.--
                (1) In general.--Section 905(c) is amended--
                        (A) in paragraph (1), by striking ``or'' at the end
                    of subparagraph (B) and by inserting after subparagraph
                    (C) the following new subparagraphs:
                        ``(D) the taxpayer makes a timely change in its
                    choice to claim a credit or deduction for taxes paid or
                    accrued, or
                        ``(E) there is any other change in the amount, or
                    treatment, of taxes, which affects the taxpayer's tax
                    liability under this chapter,'',
                        (B) in paragraph (2)(B), by striking ``Any such
                    taxes'' and inserting ``Except as otherwise provided by
                    the Secretary, any such taxes'', and
                        (C) by striking ``Accrued'' in the heading thereof.
                (2) Modification to time for claiming credit or
            deduction.--Section 901(a) is amended by striking the second
            sentence and inserting the following: `` Such choice for any
            taxable year may be made or changed at any time before the
            expiration of the applicable period prescribed by section 6511
            for making a claim for credit or refund of an overpayment of
            the tax imposed by this chapter for such taxable year that is
            attributable to such amounts.''.
                (3) Modification to special period of limitation.--Section
            6511(d)(3) is amended--
                        (A) in subparagraph (A)--
                                (i) by inserting ``a change in the
                            liability for'' before ``any taxes paid or
                            accrued'',
                                (ii) by striking ``actually paid'' and
                            inserting ``paid (or deemed paid under section
                            960)'', and
                                (iii) by inserting ``change in the
                            liability for'' before ``foreign taxes'' in the
                            heading thereof, and
                        (B) in subparagraph (B), by striking ``the
                    allowance of a credit for the taxes'' and inserting
                    ``the allowance of an additional credit by reason of
                    the change in liability for the taxes''.
        (h) Effective Dates.--
                (1) In general.--Except as otherwise provided in this
            subsection, the amendments made by this section shall apply to
            taxable years beginning after December 31, 2022.
                (2) Modification of foreign tax credit carryback and
            carryforward.--The amendments made by subsection (c) shall
            apply to taxes paid or accrued in taxable years beginning after
            December 31, 2022.
                (3) Treatment of certain asset dispositions.--
                        (A) In general.--The amendment made by subsection
                    (f) shall apply to transactions after the date of the
                    enactment of this Act.
                        (B) Binding contract exception.--The amendment made
                    by subsection (f) shall not apply to any transaction
                    which is made pursuant to a written binding contract
                    which was in effect on September 13, 2021, and is not
                    modified in any material respect thereafter.
                (4) Redetermination of foreign taxes and related claims.--
                        (A) In general.--Except as otherwise provided in
                    this paragraph, the amendments made by subsection (g)
                    shall apply to taxes paid or accrued in taxable years
                    beginning after December 31, 2021.
                        (B) Certain changes.--The amendments made by
                    subparagraphs (A) and (C) of subsection (g)(1) shall
                    apply to changes that occur on or after the date which
                    is 60 days after the date of the enactment of this Act.
                        (C) Modification to special period of limitation.--
                    The amendments made by subsection (g)(3) shall apply to
                    taxes paid, accrued, or deemed paid in taxable years
                    beginning after December 31, 2021.
        (i) Regulations.--The Secretary shall issue regulations or other
    guidance providing for the application of subsections (d), (e), (f),
    and (g) of section 904 of the Internal Revenue Code of 1986 (as amended
    by this section) with respect to amounts carried over under subsections
    (c), (f), or (g) from a taxable year with respect to which subsection
    (e) of such section does not apply to a taxable year with respect to
    which such subsection (e) does apply and from a taxable year with
    respect to which subsection (d)(1)(B) of such section (determined
    without regard to the amendments made by this section) applies to a
    taxable year with respect to which such section does not apply.

    SEC. 138125. FOREIGN OIL AND GAS EXTRACTION INCOME AND FOREIGN OIL
                  RELATED INCOME TO INCLUDE OIL SHALE AND TAR SANDS.

        (a) In General.--Paragraphs (1)(A) and (2)(A) of section 907(c) are
    each amended by inserting ``(or oil shale or tar sands)'' after ``oil
    or gas wells''.
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 138126. MODIFICATIONS TO INCLUSION OF GLOBAL INTANGIBLE LOW-TAXED
                  INCOME.

        (a) Country-by-country Application of Section Based on CFC Taxable
    Units.--Section 951A is amended by adding at the end the following new
    subsection:
        ``(g) Country-by-country Application of Section Based on CFC
    Taxable Units.--
                ``(1) In general.--If any CFC taxable unit of a United
            States shareholder is a tax resident of (or, in the case of a
            branch, is located in) a country which is different from the
            country with respect to which any other CFC taxable unit of
            such United States shareholder is a tax resident (or, in the
            case of a branch, is located in)--
                        ``(A) such shareholder's global intangible low-
                    taxed income for purposes of subsection (a) shall be
                    the sum of the amounts of global intangible low-taxed
                    income determined separately with respect to each such
                    country, and
                        ``(B) for purposes of determining such separate
                    amounts of global intangible low-taxed income--
                                ``(i) except as otherwise provided by the
                            Secretary, any reference in subsection (b),
                            (c), or (d) to a controlled foreign corporation
                            of such shareholder shall be treated as
                            reference to a CFC taxable unit of such
                            shareholder, and
                                ``(ii) net CFC tested income, net deemed
                            tangible income return, qualified business
                            asset investment, interest expense described in
                            subsection (b)(2)(B), and such other items and
                            amounts as the Secretary may provide, shall be
                            determined separately with respect to each such
                            country by determining such amounts with
                            respect to the CFC taxable units of such
                            shareholder which are a tax resident of such
                            country.
                ``(2) Definitions.--For purposes of this subsection--
                        ``(A) CFC taxable unit.--The term `CFC taxable
                    unit' means any taxable unit described in clause (ii),
                    (iii), or (iv) of section 904(e)(2)(B), determined--
                                ``(i) by substituting `Each controlled
                            foreign corporation' for `Each foreign
                            corporation' in clause (ii) of such section,
                            and
                                ``(ii) without regard to the references to
                            the taxpayer in clauses (iii) and (iv) of such
                            section.
                        ``(B) Application of other definitions.--Terms used
                    in this subsection which are also used in section
                    904(e) shall have the same meaning as when used in
                    section 904(e).
                ``(3) Special rules.--For purposes of this subsection--
                        ``(A) Application of certain rules.--Except as
                    otherwise provided by the Secretary, rules similar to
                    the rules of section 904(e) shall apply.
                        ``(B) Allocation of global intangible low-taxed
                    income to controlled foreign corporations.--Except as
                    otherwise provided by the Secretary, subsection (f)(2)
                    shall be applied separately with respect to each CFC
                    taxable unit.''.
        (b) Regulatory Authority.--
                (1) In general.--Section 951A, as amended by subsection
            (a), is amended by adding at the end the following new
            subsection:
        ``(h) Regulations.--The Secretary shall issue such regulations or
    other guidance as may be necessary or appropriate to carry out, or
    prevent the avoidance of, the purposes of this section, including
    regulations or guidance which provide for--
                ``(1) the treatment of property if such property is
            transferred, or held, temporarily,
                ``(2) the treatment of property if the avoidance of the
            purposes of this section is a factor in the transfer or holding
            of such property,
                ``(3) appropriate adjustments to the basis of stock and
            other ownership interests, and to earnings and profits, to
            reflect tested losses (whether or not taken into account in
            determining global intangible low-taxed income),
                ``(4) rules similar to the rules provided under the
            regulations or guidance issued under section 904(e)(4),
                ``(5) other appropriate basis adjustments,
                ``(6) appropriate adjustments to be made, and appropriate
            tax attributes and records to be maintained, separately with
            respect to CFC taxable units, and
                ``(7) appropriate adjustments in determining tested income
            or tested loss if property is transferred between related
            parties or amounts are paid or accrued between related
            parties.''.
                (2) Conforming amendment.--Section 951A(d) is amended--
                        (A) by striking paragraph (4), and
                        (B) by redesignating the second paragraph (3)
                    (relating to partnership property) as paragraph (4).
        (c) Carryover of Net CFC Tested Loss.--
                (1) In general.--Section 951A(c) is amended by adding at
            the end the following new paragraph:
                ``(3) Carryover of net cfc tested loss.--
                        ``(A) In general.--If the amount described in
                    paragraph (1)(B) with respect to any United States
                    shareholder for any taxable year of such United States
                    shareholder (determined after the application of this
                    paragraph with respect to amounts arising in preceding
                    taxable years) exceeds the amount described in
                    paragraph (1)(A) with respect to such shareholder of
                    such taxable year, the amount otherwise described in
                    paragraph (1)(B) with respect to such shareholder for
                    the succeeding taxable year shall be increased by the
                    amount of such excess.
                        ``(B) Proper adjustment in allocations of global
                    intangible low-taxed income to controlled foreign
                    corporations.--Proper adjustments shall be made in the
                    application of subsection (f)(2)(B) to take into
                    account any decrease in global intangible low-taxed
                    income by reason of the application of subparagraph
                    (A).''.
                (2) Coordination with country-by-country application.--
            Section 951A(g)(1)(B)(ii), as added by subsection (a), is
            amended by inserting ``any increase determined under subsection
            (c)(3)(A),'' after ``interest expense described in subsection
            (b)(2)(B),''.
                (3) Application of rules with respect to ownership
            changes.--Section 382(d) is amended by adding at the end the
            following new paragraph:
                ``(4) Application to carryover of net cfc tested loss.--The
            term `pre-change loss' shall include any excess carried over
            under section 951A(c)(3) under rules similar to the rules of
            paragraph (1).''.
        (d) Reduction in Net Deemed Tangible Income Return for Purposes of
    Determining Global Intangible Low-taxed Income.--
                (1) In general.--Section 951A(b)(2)(A) is amended by
            striking ``10 percent'' and inserting ``5 percent''.
                (2) Application to assets located in possessions of the
            united states.--Section 951A(b) is amended by adding at the end
            the following new paragraph:
                ``(3) Application to assets located in possessions of the
            united states.--In the case of any specified tangible property
            located in a possession of the United States, paragraph (2)(A)
            and subsection (d) shall be applied by substituting `10
            percent' for `5 percent' in paragraph (2)(A).''.
        (e) Inclusion of Foreign Oil and Gas Extraction Income in
    Determining Tested Income and Loss.--Section 951A(c)(2)(A)(i) is
    amended by inserting ``and'' at the end of subclause (III), by striking
    ``and'' at the end of subclause (IV) and inserting ``over'', and by
    striking subclause (V).
        (f) Coordination With Other Provisions.--Section 951A(f)(1) is
    amended by adding at the end the following new subparagraph:
                        ``(C) Treatment of certain references.--Except as
                    otherwise provided by the Secretary, references to
                    section 951 or section 951(a) in sections 959, 961,
                    962, and such other provisions as the Secretary may
                    identify shall include references to section 951A or
                    section 951A(a), respectively.''.
        (g) Effective Date.--
                (1) In general.--Except as otherwise provided in this
            subsection, the amendments made by this section shall apply to
            taxable years of foreign corporations beginning after December
            31, 2022, and to taxable years of United States shareholders in
            which or with which such taxable years of foreign corporations
            end.
                (2) Regulatory authority and coordination with other
            provisions.--The amendments made by subsections (b) and (f)
            shall apply to taxable years of foreign corporations beginning
            after the date of the enactment of this Act, and to taxable
            years of United States shareholders in which or with which such
            taxable years of foreign corporations end.
        (h) No Inference Regarding Certain Modifications.--The amendments
    made by subsections (b) and (f) shall not be construed to create any
    inference with respect to the proper application of any provision of
    the Internal Revenue Code of 1986 with respect to any taxable year
    beginning before the taxable years to which such amendments apply.

    SEC. 138127. MODIFICATIONS TO DETERMINATION OF DEEMED PAID CREDIT FOR
                  TAXES PROPERLY ATTRIBUTABLE TO TESTED INCOME.

        (a) Increase in Deemed Paid Credit.--Section 960(d)(1) is amended
    by striking ``80 percent'' and inserting ``95 percent (100 percent in
    the case of tested foreign income taxes paid or accrued to a possession
    of the United States)''.
        (b) Inclusion of Taxes Properly Attributable to Tested Loss.--
                (1) In general.--Section 960(d)(3) is amended to read as
            follows:
                ``(3) Tested foreign income taxes.--For purposes of
            paragraph (1), the term `tested foreign income taxes' means,
            with respect to any domestic corporation which is a United
            States shareholder of a controlled foreign corporation--
                        ``(A) the foreign income taxes paid or accrued by
                    such foreign corporation which are properly
                    attributable to the tested income or tested loss of
                    such foreign corporation taken into account by such
                    domestic corporation under section 951A, and
                        ``(B) solely to the extent provided in regulations
                    prescribed by the Secretary, the foreign income taxes
                    (as so defined) paid or accrued by a foreign
                    corporation (other than a controlled foreign
                    corporation) which owns, directly or indirectly, 80
                    percent or more (by vote or value) of the stock in such
                    domestic corporation but only if--
                                ``(i) such foreign income taxes are
                            properly attributable to amounts of such
                            controlled foreign corporation taken into
                            account in determining tested income or tested
                            loss under section 951A(c)(2), and
                                ``(ii) no credit is allowed, in whole or in
                            part, for such foreign taxes in any foreign
                            jurisdiction.''.
                (2) Conforming amendment.--Section 960(d)(2)(B) is amended
            by striking ``the aggregate amount described in section
            951A(c)(1)(A)'' and inserting ``the net CFC tested income (as
            defined in section 951A(c)(1))''.
        (c) Application of Foreign Tax Credit Limitation to Amounts
    Included Under Section 78.--
                (1) Section 904(d)(2) is amended by redesignating
            subparagraph (K) as subparagraph (L) and by inserting after
            subparagraph (J) the following new subparagraph:
                        ``(K) Amounts includible under section 78.--Any
                    amount includible in gross income under section 78
                    shall be treated as income in the same separate
                    category as the related foreign taxes deemed paid.''.
                (2) Section 904(d)(3)(G) is amended by striking the second
            sentence and inserting the following: ``Any amount included in
            gross income under section 78 shall not be treated as a
            dividend.''.
        (d) Disallowance of Foreign Tax Credit With Respect to
    Distributions of Previously Taxed Global Intangible Low-taxed Income.--
    Section 960(d) is amended by adding at the end the following new
    paragraph:
                ``(4) Disallowance of foreign tax credit with respect to
            distributions of previously taxed global intangible low-taxed
            income.--No credit shall be allowed under section 901 for 20
            percent of any foreign income taxes paid or accrued (or deemed
            paid under section 960(b)(1)) with respect to any amount
            excluded from gross income under section 959(a) by reason of an
            inclusion in gross income under section 951A(a).''.
        (e) Modification of Disallowance of Foreign Tax Credit Respect to
    Distributions of Previously Taxed Global Intangible Low-taxed Income.--
    Section 960(d)(4), as added by subsection (d), is amended by striking
    ``20 percent'' and inserting ``5 percent''.
        (f) Effective Date.--
                (1) In general.--Except as otherwise provided in this
            subsection, the amendments made by this section shall apply to
            taxable years of foreign corporations beginning after December
            31, 2022, and to taxable years of United States shareholders in
            which or with which such taxable years of foreign corporations
            end.
                (2) Subsections (c) and (d).--The amendments made by
            subsections (c) and (d) shall apply to taxable years of foreign
            corporations beginning after the date of the enactment of this
            Act, and to taxable years of United States shareholders in
            which or with which such taxable years of foreign corporations
            end.
        (g) No Inference Regarding Certain Modifications.--The amendments
    made by subsections (c) and (d) shall not be construed to create any
    inference with respect to the proper application of any provision of
    the Internal Revenue Code of 1986 with respect to any taxable year
    beginning before the taxable years to which such amendments apply.

    SEC. 138128. DEDUCTION FOR FOREIGN SOURCE PORTION OF DIVIDENDS LIMITED
                  TO CONTROLLED FOREIGN CORPORATIONS, ETC.

        (a) In General.--Section 245A is amended--
                (1) in subsections (a), (c)(1), and (c)(2), by striking
            ``specified 10-percent owned foreign corporation'' each place
            it appears and inserting ``controlled foreign corporation'',
            and
                (2) by striking subsection (b).
        (b) Modifications Related to Determination of Status as a
    Controlled Foreign Corporation.--
                (1) Subpart F of part III of subchapter N of chapter 1 is
            amended by inserting after section 951A the following new
            section:

    ``SEC. 951B. AMOUNTS INCLUDED IN GROSS INCOME OF FOREIGN CONTROLLED
                  UNITED STATES SHAREHOLDERS.

        ``(a) In General.--In the case of any foreign controlled United
    States shareholder of a foreign controlled foreign corporation--
                ``(1) this subpart (other than sections 951A, 951(b), and
            957) shall be applied with respect to such shareholder
            (separately from, and in addition to, the application of this
            subpart without regard to this section)--
                        ``(A) by substituting `foreign controlled United
                    States shareholder' for `United States shareholder'
                    each place it appears therein, and
                        ``(B) by substituting `foreign controlled foreign
                    corporation' for `controlled foreign corporation' each
                    place it appears therein, and
                ``(2) section 951A shall be applied with respect to such
            shareholder --
                        ``(A) by treating each reference to `United States
                    shareholder' in such sections as including a reference
                    to such shareholder, and
                        ``(B) by treating each reference to `controlled
                    foreign corporation' in such sections as including a
                    reference to such foreign controlled foreign
                    corporation.
        ``(b) Foreign Controlled United States Shareholder.--For purposes
    of this section, the term `foreign controlled United States
    shareholder' means, with respect to any foreign corporation, any United
    States person which would be a United States shareholder with respect
    to such foreign corporation if--
                ``(1) section 951(b) were applied by substituting `more
            than 50 percent' for `10 percent or more', and
                ``(2) section 958(b) were applied without regard to
            paragraph (4) thereof.
        ``(c) Foreign Controlled Foreign Corporation.--For purposes of this
    section, the term `foreign controlled foreign corporation' means a
    foreign corporation, other than a controlled foreign corporation, which
    would be a controlled foreign corporation if section 957(a)(1) were
    applied--
                ``(1) by substituting `foreign controlled United States
            shareholders' for `United States shareholders', and
                ``(2) by substituting `section 958(b) (other than paragraph
            (4) thereof)' for `section 958(b)'.
        ``(d) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary or appropriate to carry out the
    purposes of this section, including regulations or other guidance--
                ``(1) to treat a foreign controlled United States
            shareholder or a foreign controlled foreign corporation as a
            United States shareholder or as a controlled foreign
            corporation, respectively, for purposes of provisions of this
            title other than this subpart, and
                ``(2) to prevent the avoidance of the purposes of this
            section.''.
                (2) Section 957(a) is amended to read as follows:
        ``(a) Controlled Foreign Corporation.--For purposes of this title--
                ``(1) In general.--The term `controlled foreign
            corporation' means any foreign corporation if more than 50
            percent of--
                        ``(A) the total combined voting power of all
                    classes of stock of such corporation entitled to vote,
                    or
                        ``(B) the total value of the stock of such
                    corporation,
            is owned (within the meaning of section 958(a)), or is
            considered as owned by applying the rules of ownership of
            section 958(b), by United States shareholders on any day during
            the taxable year of such foreign corporation.
                ``(2) Election to treat a foreign corporation as a
            controlled foreign corporation for certain purposes.--
                        ``(A) In general.--In the case of a foreign
                    corporation with respect to which an election is in
                    effect under this paragraph, such foreign corporation
                    shall be treated as a controlled foreign corporation
                    for purposes of this title.
                        ``(B) Exceptions.--Notwithstanding any other
                    provision of this paragraph, a foreign corporation
                    shall not be treated as a controlled foreign
                    corporation by reason of this paragraph for purposes of
                    any provision of this title if the Secretary determines
                    that treatment of such foreign corporation as a
                    controlled foreign corporation for purposes of such
                    provision would be inconsistent with the purposes of
                    this subchapter.
                        ``(C) Election.--
                                ``(i) By whom.--An election under
                            subparagraph (A) shall be effective only if
                            made by the foreign corporation and by all
                            United States shareholders of such foreign
                            corporation (determined as of the time of such
                            election by such foreign corporation).
                                ``(ii) With respect to whom.--Any election
                            under this paragraph, once effective, shall
                            apply to such foreign corporation and to all
                            United States shareholders of such foreign
                            corporation (including any person who becomes a
                            United States shareholder of such foreign
                            corporation after such election takes effect).
                                ``(iii) Time, manner, etc.--The election
                            under this paragraph shall be made at such time
                            and in such manner as the Secretary may provide
                            and, once effective, may be revoked only with
                            the consent of the Secretary.
                        ``(D) Regulations.--The Secretary shall issue such
                    regulations or other guidance as may be necessary or
                    appropriate to carry out the purposes of this
                    paragraph, including regulations or other guidance for
                    the application of this paragraph to an acquisition
                    described in section 381(a) with respect to any
                    corporation to which an election under this paragraph
                    applies.''.
                (3) Section 958(b) is amended--
                        (A) by inserting after paragraph (3) the following:
                ``(4) Subparagraphs (A), (B), and (C) of section 318(a)(3)
            shall not be applied so as to consider a United States person
            as owning stock which is owned by a person who is not a United
            States person.'', and
                        (B) by striking ``Paragraph (1)'' in the last
                    sentence and inserting ``Paragraphs (1) and (4)''.
                (4) Section 959(b) is amended--
                        (A) by striking ``the earnings and profits of a
                    controlled foreign corporation'' and inserting ``the
                    earnings and profits of a foreign corporation'',
                        (B) by striking ``another controlled foreign
                    corporation'' and inserting ``a controlled foreign
                    corporation'',
                        (C) by striking ``such other controlled foreign
                    corporation'' and inserting ``such controlled foreign
                    corporation'', and
                        (D) by striking ``of such United States shareholder
                    in the controlled foreign corporation'' and inserting
                    ``of such United States shareholder in the foreign
                    corporation''.
                (5) The table of sections for subpart F of part III of
            subchapter N of chapter 1 is amended by inserting after the
            item relating to section 951A the following new item:

    ``Sec. 951B. Amounts included in gross income of foreign controlled
                                United States shareholders.''.
        (c) Certain Other Modifications.--
                (1) Section 245A(e)(4) is amended by striking ``an amount
            received'' and all that follows through ``for which the
            controlled foreign corporation received a deduction'' and
            inserting ``any dividend received from a controlled foreign
            corporation for which such controlled foreign corporation
            received a deduction''.
                (2) Section 245A(g) is amended to read as follows:
        ``(g) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary or appropriate to carry out the
    purposes of this section, including regulations or other guidance for--
                ``(1) the treatment of United States shareholders owning
            stock of a controlled foreign corporation through a
            partnership, and
                ``(2) the denial of all or a portion of the deduction under
            this section with respect to dividends received from foreign
            corporations in situations in which--
                        ``(A) any portion of the dividend is out of
                    earnings and profits arising from transactions with
                    related parties which--
                                ``(i) do not occur in the ordinary course
                            of a trade or business, and
                                ``(ii) occur on or after January 1, 2018,
                            and during a taxable year to which section 951A
                            did not apply, or
                        ``(B) a transfer or issuance of stock on or after
                    January 1, 2018, results in a reduction in a United
                    States shareholder's pro rata share of a controlled
                    foreign corporation's subpart F income or tested income
                    (as defined in section 951A).''.
        (d) Conforming Amendments.--
                (1) Section 91 is amended--
                        (A) in subsection (a), by striking ``specified 10-
                    percent owned foreign corporation (as defined in
                    section 245A)'' and inserting ``controlled foreign
                    corporation'', and
                        (B) in subsection (e), by striking ``specified 10-
                    percent owned foreign corporation'' and inserting
                    ``controlled foreign corporation''.
                (2)(A) The heading of section 245A is amended by striking
            ``specified 10-percent owned foreign corporations'' and
            inserting ``controlled foreign corporations''.
                (B) The item relating to section 245A in the table of
            sections for part VIII of subchapter B of chapter 1 is amended
            by striking ``specified 10-percent owned foreign corporations''
            and inserting ``controlled foreign corporations''.
                (3) Section 246(c)(5) is amended--
                        (A) in subparagraph (B), by striking ``specified
                    10-percent owned foreign corporation'' each place it
                    appears and inserting ``controlled foreign
                    corporation'', and
                        (B) by striking ``specified 10-percent owned
                    foreign corporation'' in the heading and inserting
                    ``controlled foreign corporation''.
                (4) Section 904 is amended--
                        (A) in subsection (b)(4), by striking ``specified
                    10-percent owned foreign corporation'' both places it
                    appears and inserting ``controlled foreign
                    corporation'', and
                        (B) in subsection (d)(2)(E)--
                                (i) in clause (i)(I), by striking ``(as
                            defined in section 245A(b))'', and
                                (ii) by redesignating clause (ii) as clause
                            (iii) and by inserting after clause (i) the
                            following new clause:
                                ``(ii) Specified 10-percent owned foreign
                            corporation.--For purposes of this
                            subparagraph--
                                        ``(I) In general.--The term
                                    `specified 10-percent owned foreign
                                    corporation' means any foreign
                                    corporation with respect to which any
                                    domestic corporation is a United States
                                    shareholder with respect to such
                                    corporation.
                                        ``(II) Exclusion of passive foreign
                                    investment companies.--Such term shall
                                    not include any corporation which is a
                                    passive foreign investment company (as
                                    defined in section 1297) with respect
                                    to the shareholder and which is not a
                                    controlled foreign corporation.''.
                (5) Section 909(b) is amended by striking ``(as defined in
            section 245A(b) without regard to paragraph (2) thereof)'' and
            inserting ``(as defined in section 904(d)(2)(E)(ii) without
            regard to subclause (II) thereof)''.
                (6) Section 961(d) is amended--
                        (A) by striking ``specified 10-percent owned
                    foreign corporation (as defined in section 245A)'' and
                    inserting ``controlled foreign corporation'', and
                        (B) by striking ``Specified 10-percent Owned
                    Foreign Corporation'' in the heading and inserting
                    ``Controlled Foreign Corporation''.
        (e) Effective Dates.--
                (1) In general.--Except as otherwise provided in this
            subsection, the amendments made by this section shall apply to
            distributions made after the date of the enactment of this Act.
                (2) Modifications related to determination of status as a
            controlled foreign corporation.--The amendments made by
            subsection (b) shall apply to taxable years of foreign
            corporations beginning after the date of the enactment of this
            Act, and taxable years of United States persons in which or
            with which such taxable years of foreign corporations end.
        (f) No Inference Regarding Certain Modifications.--The amendments
    made by subsections (b)(1), (b)(3), (b)(5), and (c) shall not be
    construed to create any inference with respect to the proper
    application of any provision of the Internal Revenue Code of 1986 with
    respect to distributions made, or taxable years beginning,
    respectively, before the distributions or taxable years, respectively,
    to which such amendments apply.

    SEC. 138129. LIMITATION ON FOREIGN BASE COMPANY SALES AND SERVICES
                  INCOME.

        (a) Foreign Base Company Sales Income.--
                (1) In general.--Section 954(d)(2) is amended to read as
            follows:
                ``(2) Limitation and regulatory authority.--
                        ``(A) In general.--For purposes of this subsection,
                    the term `related person' shall not include any person
                    unless such person is--
                                ``(i) a taxable unit which is a tax
                            resident of (or, in the case of a branch, is
                            located in) the United States, or
                                ``(ii) is subject to tax under this chapter
                            by reason of such person's activities in the
                            United States.
                        ``(B) Regulations.--The Secretary shall issue such
                    regulations or other guidance as may be necessary or
                    appropriate to carry out the purposes of this
                    subsection (and subsection (e)), including--
                                ``(i) regulations or other guidance
                            providing for the proper application of
                            subparagraph (A) in the case of a transaction
                            (or series of transactions) in which a person
                            described in subparagraph (A) is a party, and
                                ``(ii) regulations or other guidance
                            providing that a pass-through entity or branch
                            held directly or indirectly by a controlled
                            foreign corporation (whether tax resident or
                            located inside or outside the country in which
                            the controlled foreign corporation is a tax
                            resident) shall be treated as a wholly owned
                            subsidiary of the controlled foreign
                            corporation.
                        ``(C) Certain terms.--Any term used in this
                    subsection or subsection (e) which is also used in
                    section 904(e) shall have the same meaning as when used
                    in such section.''.
                (2) Conforming amendment.--Section 954(d)(1)(A) is amended
            by striking ``under the laws of which the controlled foreign
            corporation is created or organized'' and inserting ``in which
            the controlled foreign corporation is a tax resident''.
        (b) Foreign Base Company Services Income.--
                (1) In general.--Section 954(e)(1)(A) is amended by
            striking ``subsection (d)(3)'' and inserting ``subsection
            (d)''.
                (2) Conforming amendment.--Section 954(e)(1)(B) is amended
            by striking ``under the laws of which the controlled foreign
            corporation is created or organized'' and inserting ``in which
            the controlled foreign corporation is a tax resident''.
        (c) Certain Other Modifications.--
                (1) Section 78 is amended by striking ``, (b),''.
                (2)(A) Section 951(a) is amended to read as follows:
        ``(a) Amounts Included.--
                ``(1) In general.--If a foreign corporation is a controlled
            foreign corporation on any day during a taxable year, every
            person who is a United States shareholder of such corporation,
            and who owns (within the meaning of section 958(a)) stock in
            such corporation on any such day, shall include in such
            shareholder's gross income for such shareholder's taxable year
            in which or with which such taxable year of such corporation
            ends--
                        ``(A) his pro rata share (determined under
                    paragraph (2)) of the corporation's subpart F income
                    for such year, and
                        ``(B) if such shareholder owns (within the meaning
                    of section 958(a)) stock of such foreign corporation as
                    of the close of the last relevant day of such foreign
                    corporation's taxable year, the amount determined under
                    section 956 with respect to such shareholder for such
                    year (but only to the extent not excluded from gross
                    income under section 959(a)(2)).
                ``(2) Pro rata share of subpart f income.--In the case of
            any United States shareholder with respect to a foreign
            corporation, the pro rata share referred to in paragraph (1)(A)
            is the sum of--
                        ``(A) if such shareholder owns (within the meaning
                    of section 958(a)) stock of such foreign corporation as
                    of the close of the last relevant day of such foreign
                    corporation's taxable year, such shareholder's general
                    pro rata share determined under paragraph (3), plus
                        ``(B) if such shareholder owns (within the meaning
                    of section 958(a)) stock of such foreign corporation
                    during such taxable year but does not own (within the
                    meaning of section 958(a)) such stock as of the close
                    of such last relevant day, such shareholder's nontaxed
                    current dividend share determined under paragraph (4).
                ``(3) General pro rata share.--
                        ``(A) In general.--In the case of any United States
                    shareholder with respect to a foreign corporation, the
                    general pro rata share determined under this paragraph
                    is the excess (if any) of--
                                ``(i) the pro rata current earnings
                            percentage of the amount which bears the same
                            ratio to such corporation's subpart F income
                            for the taxable year (reduced by the aggregate
                            nontaxed current dividend shares determined
                            under paragraph (4) with respect to such
                            shareholder or any other United States
                            shareholder) as the part of such year during
                            which such corporation is a controlled foreign
                            corporation bears to the entire year, over
                                ``(ii) the lesser of--
                                        ``(I) the amount of any pre-holding
                                    period dividends with respect to stock
                                    of such foreign corporation which such
                                    shareholder owns (within the meaning of
                                    section 958(a)) as of the close of the
                                    last relevant day of such foreign
                                    corporation's taxable year, or
                                        ``(II) the amount which bears the
                                    same ratio to the subpart F income of
                                    such corporation for the taxable year
                                    (reduced by the aggregate nontaxed
                                    current dividend shares determined
                                    under paragraph (4) with respect to
                                    such shareholder or any other United
                                    States shareholder) as the part of such
                                    year during which such shareholder did
                                    not own (within the meaning of section
                                    958(a)) such stock bears to the entire
                                    year.
                        ``(B) Pro rata current earnings percentage.--For
                    purposes of subparagraph (A)(i), the term `pro rata
                    current earnings percentage' means, in the case of any
                    United States shareholder with respect to a foreign
                    corporation for any taxable year of such foreign
                    corporation, the ratio (expressed as a percentage) of--
                                ``(i) the amount which would have been
                            distributed with respect to the stock which
                            such shareholder owns (within the meaning of
                            section 958(a)) in such corporation if on the
                            last relevant day of such taxable year it had
                            distributed its earnings and profits for such
                            taxable year (computed as of the close of such
                            taxable year without diminution by reason of
                            any distributions made during such taxable
                            year), divided by
                                ``(ii) such corporation's earnings and
                            profits for such taxable year (as so computed).
                        ``(C) Pre-holding period dividends.--For purposes
                    of subparagraph (A)(ii)(I), the term `pre-holding
                    period dividends' means, in the case of any United
                    States shareholder with respect to a foreign
                    corporation for any taxable year of such foreign
                    corporation, dividends which are--
                                ``(i) made out of such corporation's
                            earnings and profits for the taxable year
                            (other than nontaxed current dividends as
                            defined in paragraph (4)(C)), and
                                ``(ii) received--
                                        ``(I) by any other United States
                                    person with respect to stock of such
                                    foreign corporation which such
                                    shareholder owns (within the meaning of
                                    section 958(a)) as of the close of the
                                    last relevant day of such foreign
                                    corporation's taxable year, and
                                        ``(II) while such foreign
                                    corporation was a controlled foreign
                                    corporation and before such shareholder
                                    owned (within the meaning of section
                                    958(a)) such stock.
                ``(4) Nontaxed current dividend share.--
                        ``(A) In general.--In the case of any United States
                    shareholder with respect to a foreign corporation, the
                    nontaxed current dividend share determined under this
                    paragraph is the nontaxed current dividend percentage
                    of the subpart F income of such foreign corporation for
                    the taxable year.
                        ``(B) Nontaxed current dividend percentage.--For
                    purposes of this paragraph, the term `nontaxed current
                    dividend percentage' means, in the case of any United
                    States shareholder with respect to a foreign
                    corporation for any taxable year of such foreign
                    corporation, the ratio (expressed as a percentage) of--
                                ``(i) the amount of nontaxed current
                            dividends with respect to such taxable year
                            received with respect to the stock of such
                            foreign corporation which such shareholder owns
                            (within the meaning of section 958(a)) at the
                            time of the dividend on a day in which such
                            corporation is a controlled foreign
                            corporation, divided by
                                ``(ii) such foreign corporation's earnings
                            and profits for such taxable year (computed as
                            of the close of such taxable year without
                            diminution by reason of any distributions made
                            during such taxable year).
                        ``(C) Nontaxed current dividends.--For purposes of
                    this paragraph, the term `nontaxed current dividends'
                    means the portion of any amount received with respect
                    to stock to the extent such amount (without regard to
                    amounts included in the gross income of a United States
                    shareholder for the taxable year by reason of this
                    subpart)--
                                ``(i) would result in a dividend out of the
                            corporation's earnings and profits for the
                            taxable year (including a dividend under
                            section 1248 attributable to earnings and
                            profits for the taxable year), and
                                ``(ii) either--
                                        ``(I) would give rise to a
                                    deduction under section 245A(a), or
                                        ``(II) in the case of a dividend
                                    paid directly or indirectly to a
                                    controlled foreign corporation with
                                    respect to stock owned by the
                                    shareholder within the meaning of
                                    section 958(a)(2), would not result in
                                    subpart F income with respect to such
                                    controlled foreign corporation by
                                    reason of subsection (b)(4), (c)(3), or
                                    (c)(6) of section 954.
                ``(5) Last relevant day of taxable year of a controlled
            foreign corporation.--For purposes of this subsection, the term
            `last relevant day' means, with respect to any taxable year of
            a foreign corporation, the last day of such taxable year on
            which such corporation is a controlled foreign corporation.
                ``(6) Regulations.--The Secretary may prescribe such
            regulations or other guidance as may be necessary or
            appropriate to carry out the purposes of this subsection,
            including regulations or other guidance--
                        ``(A) to treat a partnership as an aggregate of its
                    partners,
                        ``(B) to provide rules allowing a foreign
                    corporation to close its taxable year upon a change in
                    ownership, and
                        ``(C) to treat a distribution followed by an
                    issuance of stock to a shareholder not subject to tax
                    under this chapter in the same manner as an acquisition
                    of stock.''.
                (B) Section 951A(a) is amended to read as follows:
        ``(a) In General.--If a foreign corporation is a controlled foreign
    corporation on any day during a taxable year, every person who is a
    United States shareholder of such corporation, and who owns (within the
    meaning of section 958(a)) stock in such corporation on any such day,
    shall include in such shareholder's gross income for such shareholder's
    taxable year in which or with which such taxable year of such
    corporation ends, such shareholder's global intangible low-taxed income
    for such taxable year.''.
                (C) Section 951A(e) is amended to read as follows:
        ``(e) Determination of Pro Rata Shares.--For purposes of this
    section, the pro rata shares referred to in subsections (b), (c)(1)(A),
    and (c)(1)(B), respectively, shall be determined under rules similar to
    the rules of section 951(a)(2) and shall be taken into account in the
    taxable year of the United States shareholder in which or with which
    the taxable year of the controlled foreign corporation ends.''.
                (D) Section 953(c)(5)(A)(i) is amended--
                        (i) in subclause (I), by adding ``and'' at the end,
                        (ii) in subclause (II)--
                                (I) by striking ``on the last day of the
                            taxable year'' and inserting ``during the
                            taxable year'', and
                                (II) by striking ``and'' at the end and
                            inserting ``or'', and
                        (iii) by striking subclause (III).
                (3) Section 959 is amended by adding at the end the
            following:
        ``(g) Regulations.--The Secretary shall issue such regulations or
    other guidance as may be necessary or appropriate to carry out the
    purposes of this section.''.
                (4) Section 961(b)(1) is amended by inserting after the
            first sentence the following: ``The Secretary shall prescribe
            such other reductions to basis as are necessary or appropriate
            to carry out the purposes of this section.''.
                (5) Section 961(c) is amended--
                        (A) by striking ``Basis Adjustments in'' in the
                    heading of such subsection and inserting ``Application
                    of Rules to'', and
                        (B) by striking ``then adjustments similar to'' and
                    all that follows in such subsection and inserting
                    ``then rules similar to the rules of subsections (a)
                    and (b) shall apply to--
                ``(1) such stock,
                ``(2) stock in any other controlled foreign corporation by
            reason of which the United States shareholder is considered
            under section 958(a)(2) as owning the stock described in
            paragraph (1), and
                ``(3) property by reason of which the United States
            shareholder is considered as owning stock described in
            paragraph (1) or (2),
    but only for purposes of determining the amount included under section
    951 in the gross income of such United States shareholder (or any other
    United States shareholder who acquires from any person any portion of
    the interest of such United States shareholder by reason of which such
    shareholder was treated as owning such stock, but only to the extent of
    such portion, and subject to such proof of identity of such interest as
    the Secretary may prescribe by regulations). The preceding sentence
    shall not apply with respect to any stock or property to which
    subsection (a) or (b) applies.''.
        (d) Effective Dates.--The amendments made by this section shall
    apply to taxable years of foreign corporations beginning after December
    31, 2021, and to taxable years of United States shareholders in which
    or with which such taxable years of foreign corporations end.
        (e) No Inference Regarding Certain Modifications.--The amendments
    made by paragraphs (1) and (2) of subsection (c) shall not be construed
    to create any inference with respect to the proper application of any
    provision of the Internal Revenue Code of 1986 with respect to any
    taxable year beginning before the taxable years to which such
    amendments apply.

                  Subpart D--Inbound International Provisions

    SEC. 138131. MODIFICATIONS TO BASE EROSION AND ANTI-ABUSE TAX.

        (a) Modifications to Base Erosion Minimum Tax Amount.--
                (1) Modification of rates.--Section 59A(b)(1)(A) is amended
            by striking ``10 percent (5 percent in the case of taxable
            years beginning in calendar year 2018)'' and inserting ``the
            applicable percentage''.
                (2) Base erosion minimum tax amount determined without
            regard to credits.--Section 59A(b)(1)(B) is amended to read as
            follows:
                        ``(B) an amount equal to the regular tax liability
                    (as defined in section 26(b)) of the taxpayer for the
                    taxable year.''.
                (3) Applicable percentage.--Section 59A(b)(2) is amended to
            read as follows:
                ``(2) Applicable percentage.--For purposes of this section,
            the term `applicable percentage' means--
                        ``(A) in the case of any taxable year beginning
                    after December 31, 2021, and before January 1, 2023, 10
                    percent,
                        ``(B) in the case of any taxable year beginning
                    after December 31, 2022, and before January 1, 2024,
                    12.5 percent,
                        ``(C) in the case of any taxable year beginning
                    after December 31, 2023, and before January 1, 2025, 15
                    percent, and
                        ``(D) in the case of any taxable year beginning
                    after December 31, 2024, 18 percent.''.
                (4) Taxpayers subject to rules for banks and securities
            dealers.--Section 59A(b)(3)(B) is amended to read as follows:
                        ``(B) Taxpayer described.--A taxpayer is described
                    in this subparagraph if such taxpayer is--
                                ``(i) a bank (as defined in section
                            585(a)(2)),
                                ``(ii) a securities dealer registered under
                            section 15(a) of the Securities Exchange Act of
                            1934, or
                                ``(iii) a member of an affiliated group (as
                            defined in section 1504(a)(1), determined
                            without regard to section 1504(b)(3)) which
                            includes any person described in clause (i) or
                            (ii).''.
                (5) Termination of increased rate for banks and securities
            dealers.--Section 59A(b)(3) is amended by adding at the end the
            following new subparagraph:
                        ``(C) Termination.--Subparagraph (A) shall not
                    apply to any taxable year beginning after December 31,
                    2024.''.
                (6) General business credit allowed against base erosion
            and anti-abuse tax.--Section 38(c)(1) is amended by striking
            ``the tax imposed by section 55'' and inserting ``the taxes
            imposed by sections 55 and 59A''.
                (7) Conforming amendments.--
                        (A) Section 59A(b)(3)(A) is amended by striking
                    ``paragraphs (1)(A) and (2)(A) shall each'' and
                    inserting ``paragraph (2) shall''.
                        (B) Section 59A(b) is amended by striking paragraph
                    (4).
        (b) Modification of Rules for Determining Modified Taxable
    Income.--
                (1) In general.--Section 59A(c) is amended to read as
            follows:
        ``(c) Modified Taxable Income.--For purposes of this section--
                ``(1) In general.--The term `modified taxable income' means
            the taxable income of the taxpayer computed under this chapter
            for the taxable year with the following adjustments:
                        ``(A) Base erosion payments.--Taxable income shall
                    be determined without regard to any base erosion tax
                    benefit, including for purposes of determining the
                    adjusted basis of property described in subsection
                    (d)(2).
                        ``(B) Adjustments with respect to cost of goods
                    sold.--Cost of goods sold shall be determined without
                    regard to any base erosion payment described in
                    subparagraph (A) or (B) of subsection (d)(5).
                        ``(C) Net operating losses.--The net operating loss
                    deduction for the taxable year under section 172 shall
                    be determined--
                                ``(i) by substituting `modified taxable
                            income (as determined under section 59A(c)(1)
                            without regard to subparagraph (C) thereof)'
                            for `taxable income' in section
                            172(a)(2)(B)(ii)(I),
                                ``(ii) by determining any net operating
                            loss arising in any taxable year beginning
                            after December 31, 2021, without regard to any
                            base erosion tax benefit (determined with
                            respect to each such taxable year), and
                                ``(iii) by making appropriate adjustments
                            in the application of section 172(b)(2) to take
                            into account clauses (i) and (ii) of this
                            subparagraph.
                        ``(D) Application of certain other adjustments.--
                    Except as otherwise provided by the Secretary, rules
                    similar to the rules of subsections (g) and (h) of
                    section 59 shall apply.
                ``(2) Base erosion tax benefit.--The term `base erosion tax
            benefit' means--
                        ``(A) any deduction allowed under this chapter for
                    the taxable year with respect to any base erosion
                    payment described in subsection (d)(1),
                        ``(B) in the case of a base erosion payment
                    described in subsection (d)(2), any deduction allowed
                    under this chapter for the taxable year for
                    depreciation (or amortization in lieu of depreciation)
                    with respect to property referred to in subparagraph
                    (A) or (B) of such subsection to the extent of the
                    amounts described in such subsection with respect to
                    such property,
                        ``(C) in the case of a base erosion payment
                    described in subsection (d)(3)--
                                ``(i) any reduction under section
                            803(a)(1)(B) in the gross amount of premiums
                            and other consideration on insurance and
                            annuity contracts for premiums and other
                            consideration arising out of indemnity
                            insurance, and
                                ``(ii) any deduction under section
                            832(b)(4)(A) from the amount of gross premiums
                            written on insurance contracts during the
                            taxable year for premiums paid for reinsurance,
                            and
                        ``(D) in the case of a base erosion payment
                    described in subsection (d)(4), any reduction in gross
                    receipts with respect to such payment in computing
                    gross income of the taxpayer for the taxable year for
                    purposes of this chapter.''.
                (2) Certain payments with respect to property produced by
            the taxpayer.--Section 59A(d)(2) is amended to read as follows:
                ``(2) Treatment of certain related-party payments with
            respect to depreciable property.--Such term shall also include
            any amount paid or accrued by the taxpayer to a foreign person
            which is a related party of the taxpayer in connection with--
                        ``(A) the acquisition by the taxpayer from such
                    person of property of a character subject to the
                    allowance for depreciation (or amortization in lieu of
                    depreciation), or
                        ``(B) property produced by the taxpayer that is of
                    a character subject to the allowance for depreciation
                    (or amortization in lieu of depreciation) if such
                    amount is required to be capitalized under section
                    263A, including payments in respect of indebtedness or
                    services.''.
                (3) Certain payments with respect to inventory treated as
            base erosion payments.--Section 59A(d) is amended by
            redesignating paragraph (5) as paragraph (6) and by inserting
            after paragraph (4) the following new paragraph:
                ``(5) Certain payments with respect to inventory.--
                        ``(A) Indirect costs included in inventory under
                    section 263A.--Such term shall also include any amount
                    paid or incurred by the taxpayer to a foreign person
                    which is a related party of the taxpayer if such amount
                    is described in paragraph (2)(B) of section 263A(a) and
                    required to be included in inventory costs of the
                    taxpayer under paragraph (1)(A) of such section. Such
                    term shall also include any amount paid or incurred by
                    the taxpayer to a foreign person which is a related
                    party of the taxpayer if such amount is capitalized to
                    the basis of property that is of a character subject to
                    the allowance for depreciation (or amortization in lieu
                    of depreciation), and the depreciation (or amortization
                    in lieu of depreciation) is required to be included in
                    inventory costs of the taxpayer under section
                    263A(a)(1)(A).
                        ``(B) Certain costs of foreign related parties.--
                    Such term shall also include so much of any amount
                    which is paid or incurred by the taxpayer to a foreign
                    person which is a related party of the taxpayer, is
                    described in paragraph (2)(A) of section 263A(a), and
                    is required to be included in inventory costs of the
                    taxpayer under paragraph (1)(A) of such section, as
                    exceeds the sum of--
                                ``(i) the direct costs of such property in
                            the hands of such foreign person, plus
                                ``(ii) so much of the costs described in
                            section 263A(a)(2)(B) with respect to such
                            property in the hands of such foreign person as
                            the taxpayer demonstrates to the satisfaction
                            of the Secretary are attributable to amounts--
                                        ``(I) paid or incurred by such
                                    foreign person to a United States
                                    person or a person which is not a
                                    related party of the taxpayer, or
                                        ``(II) otherwise subject to the tax
                                    imposed by this chapter.
                        ``(C) Application to related-party transactions.--
                    In the case of direct costs otherwise described in
                    clause (i) of subparagraph (B) which are paid or
                    incurred by the foreign person referred to in such
                    clause to another foreign person which is a related
                    party of the taxpayer, such costs shall be taken into
                    account under such clause only to the extent that the
                    taxpayer demonstrates to the satisfaction of the
                    Secretary that such costs are attributable to amounts--
                                ``(i) paid or incurred (directly or
                            indirectly) to a United States person or a
                            person which is not a related party of the
                            taxpayer, or
                                ``(ii) otherwise subject to the tax imposed
                            by this chapter.
                        ``(D) Safe harbor with respect to indirect costs of
                    foreign related parties.--In the case of a taxpayer
                    which elects the application of this subparagraph (at
                    such time, in such manner, and with respect to such
                    inventory property, as the Secretary may provide), the
                    amount described in subparagraph (B)(ii) with respect
                    to such property shall be treated for purposes of this
                    section as being equal to 20 percent of the amount paid
                    or incurred by the taxpayer to the related party of the
                    taxpayer in connection with the acquisition of such
                    property.
                        ``(E) Application of certain rules.--Rules similar
                    to the rules of subparagraphs (B) and (C) of subsection
                    (i)(1) shall apply for purposes of determining whether
                    any amount is treated as subject to the tax imposed by
                    this chapter for purposes of subparagraph (B) or (C) of
                    this paragraph.''.
                (4) Expansion and consolidation of rules to exempt certain
            payments from treatment as base erosion payments.--
                        (A) In general.--Section 59A is amended by
                    redesignating subsection (i) as subsection (j) and by
                    inserting after subsection (h) the following new
                    subsection:
        ``(i) Certain Payment Not Treated as Base Erosion Payments.--
                ``(1) Exception for payments on which tax is imposed.--
                        ``(A) In general.--An amount shall not be treated
                    as a base erosion payment if tax is (or was at the time
                    of payment or accrual) imposed by this chapter with
                    respect to such amount (other than by this section).
                        ``(B) Treatment of certain deductions.--For
                    purposes of subparagraph (A), tax shall be treated as
                    imposed by this chapter without regard to any deduction
                    allowed under part VIII of subchapter B.
                        ``(C) Application of certain rules.--The amount not
                    treated as a base erosion payment by reason of this
                    paragraph shall be determined under rules similar to
                    the rules of section 163(j)(5) (as in effect before the
                    date of the enactment of Public Law 115-97).
                ``(2) Exception for certain payments subject to sufficient
            foreign tax.--
                        ``(A) In general.--An amount shall not be treated
                    as a base erosion payment if the taxpayer establishes
                    to the satisfaction of the Secretary that such amount
                    was made to a foreign person which is a related party
                    of the taxpayer that is subject to an effective rate of
                    foreign income tax (as defined in section 904(d)(2)(F))
                    which is not less than the lesser of--
                                ``(i) 15 percent, or
                                ``(ii) the applicable percentage in effect
                            under subsection (b)(2) (determined without
                            regard to subsection (b)(3)) for the taxable
                            year in which such amount is paid or accrued.
                        ``(B) Certain payments to related parties.--To the
                    extent provided by the Secretary in regulations, an
                    amount paid to a foreign person which is a related
                    party of the taxpayer shall be treated as paid to
                    another foreign person which is a related party of the
                    taxpayer if such second foreign person is subject to an
                    effective rate of foreign income tax (as defined in
                    section 904(d)(2)(F)) which is less than the lesser of
                    15 percent or the percentage described in subparagraph
                    (A)(ii), to the extent the amount so paid directly or
                    indirectly funds a payment to such second foreign
                    person.
                        ``(C) Determination on basis of applicable
                    financial statements.--Except as otherwise provided by
                    the Secretary under subparagraph (D), the effective
                    rate of foreign income tax with respect to any amount
                    may be established on the basis of applicable financial
                    statements (as defined in section 451(b)(3)).
                        ``(D) Regulations.--The Secretary shall issue such
                    regulations or other guidance as may be necessary or
                    appropriate to carry out the purposes of this
                    paragraph, including regulations or other guidance
                    providing procedures for determining the effective rate
                    of foreign income tax to which any amount is subject.
                    Such procedures may require that any transaction or
                    series of transactions among multiple parties be
                    recharacterized as one or more transactions directly
                    among any 2 or more of such parties where the Secretary
                    determines that such recharacterization is appropriate
                    to carry out, or prevent avoidance of, the purposes of
                    this section.
                ``(3) Exception for certain amounts with respect to
            services.--Subsections (d)(1) and (d)(5)(A) shall not apply to
            so much of any amount paid or accrued by a taxpayer for
            services as does not exceed the total services cost of such
            services. The preceding sentence shall not apply unless such
            services meet the requirements for eligibility for use of the
            services cost method under section 482 (determined without
            regard to the requirement that the services not contribute
            significantly to fundamental risks of business success or
            failure).''.
                        (B) Conforming amendment.--Section 59A(d), as
                    amended by paragraph (2), is amended by striking
                    paragraph (6).
        (c) Termination of Exemption From Base Erosion and Anti-abuse Tax
    for Taxpayers With Low Base Erosion Percentage.--Section 59A(e)(1)(C)
    is amended by striking ``the base erosion percentage (as determined
    under subsection (c)(4))'' and inserting ``in the case of any taxable
    year beginning before January 1, 2024, the base erosion percentage (as
    determined under subsection (c)(4) as in effect before the date of the
    enactment of the Act enacted during the 117th Congress which is
    entitled `An Act to provide for reconciliation pursuant to title II of
    S. Con. Res. 14.')''.
        (d) Treatment of Applicable Taxpayers.--Section 59A(e) is amended
    by adding at the end the following new paragraph:
                ``(4) Continuation of treatment as applicable taxpayer.--If
            a taxpayer is an applicable taxpayer with respect to any
            taxable year beginning after December 31, 2021 (other than by
            reason of this paragraph), such taxpayer (and any successor of
            such taxpayer) shall be an applicable taxpayer with respect to
            each of the 10 succeeding taxable years.''.
        (e) Other Modifications.--
                (1) Section 59A(b)(1) is amended by striking ``Except as
            provided in paragraphs (2) and (3), the'' and inserting
            ``The''.
                (2) Section 59A(h)(2)(B) is amended by striking ``section
            6038B(b)(2)'' and inserting ``section 6038A(b)(2)''.
                (3) Section 59A(j)(2), as redesignated by subsection (b),
            is amended by striking ``subsection (g)(3)'' and inserting
            ``subsection (h)(3)''.
        (f) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

                    Subpart E--Other Business Tax Provisions

    SEC. 138141. CREDIT FOR CLINICAL TESTING OF ORPHAN DRUGS LIMITED TO
                  FIRST USE OR INDICATION.

        (a) In General.--Section 45C(b)(2)(B) is amended to read as
    follows:
                        ``(B) Testing must be related to first use or
                    indication for rare disease or condition.--Human
                    clinical testing may be taken into account under
                    subparagraph (A) only to the extent such testing is
                    related to the first use or indication with respect to
                    which a drug for a rare disease or condition is
                    designated under section 526 of the Federal Food, Drug,
                    and Cosmetic Act.''.
        (b) Eligible Testing Must Be Conducted Before Approval for Any Use
    or Indication.--Section 45C(b)(2)(A)(ii)(II) is amended to read as
    follows:
                                        ``(II) before the first date on
                                    which an application (with respect to
                                    any use or indication with respect to
                                    any disease or condition) with respect
                                    to such drug is approved under section
                                    505(c) of such Act or, if the drug is a
                                    biological product, before the first
                                    date on which a license (with respect
                                    to any use or indication with respect
                                    to any disease or condition) for such
                                    drug is issued under section 351(a) of
                                    the Public Health Service Act, and''.
        (c) Eligibility of Biological Products.--
                (1) In general.--Section 45C(b)(2)(A)(i) is amended by
            inserting ``or, if the drug is a biological product, section
            351(a)(3) of the Public Health Service Act'' before the comma
            at the end.
                (2) Conforming amendment.--Section 45C(b)(2)(A)(ii)(I) is
            amended by striking ``such Act'' and inserting ``the Federal
            Food, Drug, and Cosmetic Act''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 138142. MODIFICATIONS TO TREATMENT OF CERTAIN LOSSES.

        (a) Losses From Certain Capital Assets Which Become Worthless.--
                (1) When treated as loss.--Section 165(g)(1) is amended by
            striking ``on the last day of the taxable year'' and inserting
            ``at the time of the identifiable event establishing
            worthlessness''.
                (2) Treatment of partnership indebtedness.--Section
            165(g)(2)(C) is amended by inserting ``, by a partnership,''
            after ``by a corporation''.
                (3) Treatment of abandonment.--Section 165(g) is amended by
            adding at the end the following new paragraph:
                ``(4) Treatment of abandonment.--For purposes of this
            subsection and subsection (m), abandonment shall be treated as
            an identifiable event establishing worthlessness.''.
                (4) Treatment of partnership interest.--Section 165 is
            amended by redesignating subsection (m) as subsection (n) and
            by inserting after subsection (l) the following new subsection:
        ``(m) Worthless Partnership Interest.--If any interest in a
    partnership becomes worthless during the taxable year, the loss
    resulting therefrom shall, for purposes of this subtitle, be treated as
    a loss from the sale or exchange of the interest in the partnership at
    the time of the identifiable event establishing worthlessness.''.
        (b) Deferral of Losses in Certain Controlled Group Corporate
    Liquidations.--Section 267 is amended by adding at the end the
    following new subsection:
        ``(h) Deferral of Losses in Certain Controlled Group
    Liquidations.--
                ``(1) In general.--In the case of any specified controlled
            group liquidation, no loss shall be recognized by any member of
            the controlled group on any stock or security of the
            liquidating corporation until all property received by members
            of the controlled group in connection with such liquidation has
            been transferred to one or more persons who are not related
            (within the meaning of subsection (b)(3) or section 707(b)(1))
            to the member which received such property.
                ``(2) Specified controlled group liquidation.--For purposes
            of this subsection, the term `specified controlled group
            liquidation' means, with respect to any corporation which is a
            member of a controlled group--
                        ``(A) one or more distributions in complete
                    liquidation (within the meaning of section 346) of such
                    corporation,
                        ``(B) any other transfer (including any series of
                    transfers) of property of such corporation if any stock
                    or security of such corporation becomes worthless in
                    connection with such transfer, and
                        ``(C) any issuance of debt by such corporation to
                    one or more persons who are related (within the meaning
                    of subsection (b)(3) or section 707(b)(1)) to such
                    corporation if any stock or security of such
                    corporation becomes worthless in connection with such
                    issuance.
                ``(3) Regulations.--The Secretary shall issue such
            regulations or other guidance as may be necessary or
            appropriate to carry out the purposes of this subsection,
            including to apply the principles of this subsection to
            liquidating corporation stock or securities owned by a
            corporation indirectly through 1 or more partnerships.''.
        (c) Cross Reference.--Section 331(c) is amended--
                (1) by striking ``Cross Reference'' and all that follows
            through ``For general rule'' and inserting the following:
            ``Cross Reference.--
                ``(1) For general rule'', and
                (2) by adding at the end the following new paragraph:
                ``(2) For losses in controlled group liquidations, see
            section 267(h).''.
        (d) Effective Date.--
                (1) Subsection (a).--The amendments made by this section
            shall apply to losses arising in taxable years beginning after
            December 31, 2021.
                (2) Subsection (b).--The amendment made by subsection (b)
            shall apply to liquidations on or after the date of the
            enactment of this Act.

    SEC. 138143. ADJUSTED BASIS LIMITATION FOR DIVISIVE REORGANIZATION.

        (a) In General.--Section 361 is amended by adding at the end the
    following new subsections:
        ``(d) Adjusted Basis Limitation for Divisive Reorganizations.--
                ``(1) In general.--Except as provided in paragraph (2), in
            the case of a reorganization described in section 368(a)(1)(D)
            with respect to which stock or securities of the controlled
            corporation (within the meaning of section 355) are distributed
            by the distributing corporation (within the meaning of such
            section) in a transaction which qualifies under such section,
            subsections (b)(3) and (c)(3) shall not apply to so much of the
            amount described in clauses (ii) and (iii) of subparagraph (A)
            as does not exceed the excess (if any) of--
                        ``(A) the sum of--
                                ``(i) the total amount of the liabilities
                            assumed (within the meaning of section 357(c))
                            by the controlled corporation, and
                                ``(ii) the total amount of money and the
                            fair market value of other property transferred
                            to the creditors,
                                ``(iii) the fair market value of the stock
                            described in section 354(a)(2)(C) and the total
                            principal amount of obligations of the
                            controlled corporation described in subsection
                            (c)(2)(B) which are qualified property (as
                            defined in subsection (c)(2)(B)) transferred to
                            the creditors, over
                        ``(B) the total adjusted bases of the assets
                    transferred by the distributing corporation to the
                    controlled corporation.
                ``(2) Exception regarding certain stock or rights to
            acquire stock.--Paragraph (1) shall not apply to any stock (or
            right to acquire stock) described in subsection (c)(2)(B).
                ``(3) Regulations.--The Secretary shall issue such
            regulations or other guidance as may be necessary or
            appropriate to carry out the purposes of this subsection and to
            prevent avoidance of tax through abuse or circumvention of
            subsection (b)(3), subsection (c)(3), or this subsection,
            including to determine whether a disposition of property or any
            other transaction is in connection with the reorganization or
            pursuant to the plan of reorganization.
        ``(e) Cross-references.--For provisions providing for the inclusion
    of income or recognition of gain in certain distributions, see
    subsections (d), (e), (f), (g), and (h) of section 355.''.
        (b) Conforming Amendments.--
                (1) Section 361(b)(3) is amended--
                        (A) in the first sentence, by inserting ``, and
                    except as provided in subsection (d)'' after
                    ``paragraph (1)'', and
                        (B) by striking the second and third sentences.
                (2) Section 361(c) is amended--
                        (A) in paragraph (3), by inserting ``, and except
                    as provided in subsection (d)'' after ``this
                    subsection'', and
                        (B) by striking paragraph (5).
        (c) Effective Date.--The amendments made by this section shall
    apply to reorganizations occurring on or after the date of the
    enactment of this Act.
        (d) Transition Rule.--The amendments made by this section shall not
    apply to any exchange pursuant to a transaction which is--
                (1) made pursuant to a written agreement which was binding
            on the date of the enactment of this Act, and at all times
            thereafter,
                (2) described in a ruling request submitted to the Internal
            Revenue Service on or before such date, or
                (3) described on or before such date in a public
            announcement or in a filing with the Securities and Exchange
            Commission.

    SEC. 138144. RENTS FROM PRISON FACILITIES NOT TREATED AS QUALIFIED
                  INCOME FOR PURPOSES OF REIT INCOME TESTS.

        (a) In General.--Section 856(d)(2) is amended by striking ``and''
    at the end of subparagraph (B), by striking the period at the end of
    subparagraph (C) and inserting ``, and'', and by adding at the end the
    following new subparagraph:
                        ``(D) any amount received or accrued, directly or
                    indirectly, with respect to any real or personal
                    property which is primarily used in connection with any
                    correctional, detention, or penal facility.''.
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 138145. MODIFICATIONS TO EXEMPTION FOR PORTFOLIO INTEREST.

        (a) In General.--Section 871(h)(3)(B)(i) is amended to read as
    follows:
                                ``(i) in the case of an obligation issued
                            by a corporation--
                                        ``(I) any person who owns 10
                                    percent or more of the total combined
                                    voting power of all classes of stock of
                                    such corporation entitled to vote, or
                                        ``(II) any person who owns 10
                                    percent or more of the total value of
                                    the stock of such corporation, and''.
        (b) Effective Date.--The amendment made by this section shall apply
    to obligations issued after the date of the enactment of this Act.

    SEC. 138146. CERTAIN PARTNERSHIP INTEREST DERIVATIVES.

        (a) In General.--Section 871(m) is amended by adding at the end the
    following new paragraph:
                ``(8) Specified partnership interest income equivalent
            payments.--
                        ``(A) In general.--For purposes of this subsection,
                    any payment made pursuant to a specified notional
                    principal contract that (directly or indirectly) is
                    contingent upon, or is determined by reference to, any
                    income or gain in respect of an interest in a specified
                    partnership (or any other payment the Secretary
                    determines to be substantially similar) shall be
                    treated as a dividend equivalent. For purposes of the
                    preceding sentence, income or gain includes any income
                    or gain from the deemed disposition of such interest as
                    a result of the termination of, or payment with respect
                    to, such contract (determined in the same manner as
                    under section 864(c)(8) but without regard to
                    subparagraph (C) thereof) and any income or gain
                    described in subsection (a)(1) or section 881(a).
                        ``(B) Specified partnership.--For purposes of this
                    paragraph, the term `specified partnership' means--
                                ``(i) any publicly traded partnership (as
                            defined in section 7704(b)) which is not
                            treated as a corporation under such section, or
                                ``(ii) any other partnership as the
                            Secretary may by regulation prescribe.
                        ``(C) Exceptions.--
                                ``(i) Certain payments.--Subparagraph (A)
                            shall not apply to any payment the Secretary
                            determines does not have the potential for tax
                            avoidance.
                                ``(ii) Certain income.--Under such
                            regulations as the Secretary shall prescribe,
                            there shall not be taken into account under
                            subparagraph (A) any payment to the extent
                            determined by reference to income or gain in
                            respect of an interest in a specified
                            partnership which would be, if earned by a
                            nonresident alien individual or a foreign
                            corporation--
                                        ``(I) exempt from tax under this
                                    chapter, or
                                        ``(II) from sources without the
                                    United States and not effectively
                                    connected with the conduct of a trade
                                    or business within the United States.
                        ``(D) Treatment of definitions and special rules
                    with respect to partnerships.--For purposes of this
                    paragraph, rules similar to the rules and definitions
                    in paragraphs (3), (4), (5), (6), and (7) shall apply
                    to an interest in a specified partnership in a manner
                    similar to an underlying security, and to income or
                    gain in respect of an interest in a specified
                    partnership in a manner similar to a dividend.
                        ``(E) Regulations.--The Secretary shall issue such
                    regulations or other guidance as the Secretary
                    determines is necessary or appropriate to carry out the
                    purposes of this paragraph, including to apply this
                    paragraph to payments determined under sale-repurchase
                    agreements or securities lending transactions with
                    respect to interests in specified partnerships, to
                    determine the amount of a distribution by a specified
                    partnership that is income or gain of the partnership
                    (including the portion thereof that is excepted under
                    subparagraph (C)) in a manner consistent with section
                    1441(g), and to require the provision of information by
                    specified partnerships necessary to determine such
                    amount.''.
        (b) Withholding of Tax on Nonresident Aliens.--Section 1441 is
    amended by redesignating subsection (g) as subsection (h) and by
    inserting after subsection (f) the following new subsection:
        ``(g) Dividend Equivalents in Case of Certain Specified
    Partnerships.--The Secretary may prescribe regulations, under rules
    similar to the rules of section 1446, to determine the amount of a
    payment in respect of income and gain of a specified partnership (as
    defined in 871(m)(8)) which is a dividend equivalent.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to payments made after December 31, 2022.

    SEC. 138147. ADJUSTMENTS TO EARNINGS AND PROFITS OF CONTROLLED FOREIGN
                  CORPORATIONS.

        (a) In General.--Section 312(n) is amended by adding at the end the
    following new paragraph:
                ``(9) Special rules for controlled foreign corporations.--
            Earnings and profits of any controlled foreign corporation
            shall be determined without regard to paragraphs (4), (5), and
            (6).''.
        (b) Conforming Amendment.--Section 952(c) is amended by striking
    paragraph (3).
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years of foreign corporations ending after the date of
    the enactment of this Act, and to taxable years of United States
    shareholders in which or with which such taxable years of foreign
    corporations end.

    SEC. 138148. CERTAIN DIVIDENDS OF CONTROLLED FOREIGN CORPORATIONS
                  TREATED AS EXTRAORDINARY DIVIDENDS.

        (a) In General.--Section 1059 is amended by redesignating
    subsection (g) as subsection (h) and by inserting after subsection (f)
    the following new subsection:
        ``(g) Treatment of Certain Dividends of Controlled Foreign
    Corporations.--
                ``(1) In general.--Except as otherwise provided by the
            Secretary, any disqualified CFC dividend shall be treated as an
            extraordinary dividend to which paragraphs (1) and (2) of
            subsection (a) apply without regard to the period the taxpayer
            held the stock with respect to which such dividend is paid.
                ``(2) Disqualified cfc dividend.-- For purposes of this
            subsection--
                        ``(A) In general.--The term `disqualified CFC
                    dividend' means any dividend paid by a controlled
                    foreign corporation to the extent such dividend is
                    attributable to earnings and profits which--
                                ``(i) were earned during any period that
                            such corporation was not a controlled foreign
                            corporation, or
                                ``(ii) are attributable to disqualified CFC
                            dividends received by such controlled foreign
                            corporation from another controlled foreign
                            corporation.
                        ``(B) Application to corporations not wholly owned
                    by united states shareholders.--If not all of the stock
                    of any controlled foreign corporation is owned (within
                    the meaning of section 958(a)) by one or more United
                    States shareholders at the time that any earnings and
                    profits are earned, the portion of such earnings and
                    profits which is properly attributable to stock not so
                    owned by United States shareholders shall be treated
                    for purposes of subparagraph (A) as earned during a
                    period that such corporation was not a controlled
                    foreign corporation.
                        ``(C) Treatment of domestic partnerships and
                    certain trusts.--For purposes of subparagraph (B)--
                                ``(i) a domestic partnership shall not be
                            treated as a United States shareholder, and
                                ``(ii) to the extent provided by the
                            Secretary in regulations or other guidance, a
                            trust described in section 7701(a)(30)(E) shall
                            not be treated as a United States shareholder.
                        ``(D) Special rule related to constructive
                    ownership.--In the case of the last taxable year of a
                    foreign corporation beginning before January 1, 2018,
                    and each subsequent taxable year of such foreign
                    corporation which begins before the date of the
                    enactment of this subsection, if such foreign
                    corporation would not have been a controlled foreign
                    corporation for any such taxable year if section
                    958(b)(4) (as applicable to taxable years beginning
                    after the date of the enactment of this subsection) had
                    applied to such taxable year, such corporation shall
                    not be treated as a controlled foreign corporation for
                    such taxable year for purposes of this subsection.''.
        (b) Regulations.--Section 1059(h), as redesignated by subsection
    (a), is amended--
                (1) by striking ``regulations'' both places it appears and
            inserting ``regulations or other guidance'', and
                (2) by striking ``and'' at the end of paragraph (1), by
            striking the period at the end of paragraph (2) and inserting
            ``, and'', and by adding at the end the following new
            paragraph:
                ``(3) providing for the coordination of subsection (g) with
            the other provisions of this chapter, including section
            1248.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to dividends paid (or amounts treated as dividends) after the
    date of the enactment of this Act.

    SEC. 138149. LIMITATION ON CERTAIN SPECIAL RULES FOR SECTION 1202
                  GAINS.

        (a) In General.--Section 1202(a) is amended by adding at the end
    the following new paragraph:
                ``(5) Limitation on certain special rules.--In the case of
            the sale or exchange of qualified small business stock after
            September 13, 2021, paragraphs (3) and (4) shall not apply to
            any taxpayer if--
                        ``(A) the adjusted gross income of such taxpayer
                    (determined without regard to this section and sections
                    911, 931, and 933) equals or exceeds $400,000, or
                        ``(B) such taxpayer is a trust or estate.''.
        (b) Effective Date.--Except as provided in subsection (c), the
    amendment made by this section shall apply to sales and exchanges after
    September 13, 2021.
        (c) Binding Contract Exception.--The amendment made by this section
    shall not apply to any sale or exchange which is made pursuant to a
    written binding contract which was in effect on September 13, 2021, and
    is not modified in any material respect thereafter.

    SEC. 138150. CONSTRUCTIVE SALES.

        (a) Application to Appreciated Digital Assets.--
                (1) In general.--Section 1259(b)(1) is amended by inserting
            ``digital asset,'' after ``debt instrument,''.
                (2) Exception for sales of nonpublicly traded property.--
            Section 1259(c)(2) is amended by adding at the end the
            following: ``A similar rule shall apply in the case of a
            contract for sale of any digital asset.''.
                (3) Digital asset.--Section 1259(d) is amended by adding at
            the end the following new paragraph:
                ``(3) Digital asset.--Except as otherwise provided by the
            Secretary, the term `digital asset' means any digital
            representation of value which is recorded on a
            cryptographically secured distributed ledger or any similar
            technology as specified by the Secretary.''.
        (b) Treatment of Certain Contracts.--Section 1259(c)(1)(D) is
    amended by inserting ``or enters into a contract to acquire'' after
    ``acquires''.
        (c) Effective Date.--
                (1) In general.--The amendments made by subsection (a)
            shall apply to constructive sales (determined after the
            application of the amendment made by subsection (b)) after the
            date of the enactment of this Act.
                (2) Treatment of certain contracts.--The amendment made by
            subsection (b) shall apply to contracts entered into after the
            date of the enactment of this Act.

    SEC. 138151. RULES RELATING TO COMMON CONTROL.

        (a) In General.--Section 52 is amended by striking subsections (a)
    and (b) and inserting the following new subsections:
        ``(a) Treatment of Controlled Groups of Corporations.--
                ``(1) In general.--For purposes of this subpart, all
            employees of all corporations which are component members of
            the same controlled group of corporations shall be treated as
            employed by a single employer. In any such case, the credit (if
            any) determined under section 51(a) with respect to each such
            member shall be its proportionate share of the wages giving
            rise to such credit.
                ``(2) Controlled group of corporations.--For purposes of
            this subsection, the term `controlled group of corporations'
            has the meaning given to such term by section 1563(a), except
            that--
                        ``(A) `more than 50 percent' shall be substituted
                    for `at least 80 percent' each place it appears in
                    section 1563(a)(1), and
                        ``(B) the determination shall be made without
                    regard to subsections (a)(4) and (e)(3)(C) of section
                    1563.
                ``(3) Component member.--For purposes of this subsection,
            the term `component member' has the meaning given such term by
            section 1563(b), except that the determination shall be made
            without regard to whether such member is an excluded member
            (within the meaning of section 1563(b)(2)).
        ``(b) Employees of Partnerships, Proprietorships, etc., Which Are
    Under Common Control.--For purposes of this subpart, under regulations
    prescribed by the Secretary--
                ``(1) all employees of trades or business (whether or not
            incorporated) which are under common control shall be treated
            as employed by a single employer, and
                ``(2) the credit (if any) determined under section 51(a)
            with respect to each trade or business shall be its
            proportionate share of the wages giving rise to such credit.
    The regulations prescribed under this subsection shall be based on
    principles similar to the principles which apply in the case of
    subsection (a). For purposes of this subsection, the term `trade or
    business' includes any activity treated as a trade or business under
    paragraph (5) or (6) of section 469(c) (determined without regard to
    the phrase `To the extent provided in regulations' in such paragraph
    (6)).''.
        (b) Conforming Amendment.--Section 1563(b)(2)(C) is amended to read
    as follows:
                        ``(C) is a foreign corporation not engaged in a
                    trade or business within the United States,''.
        (c) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2021.

    SEC. 138152. MODIFICATION OF WASH SALE RULES.

        (a) In General.--Section 1091 is amended to read as follows:

    ``SEC. 1091. LOSS FROM WASH SALES OF SPECIFIED ASSETS.

        ``(a) Disallowance of Loss Deduction.--In the case of any loss
    claimed to have been sustained from any sale or disposition (including
    any termination) of specified assets where it appears that, within a
    period beginning 30 days before the date of such sale or disposition
    and ending 30 days after such date, the taxpayer (or related party) has
    acquired (by purchase or by an exchange on which the entire amount of
    gain or loss was recognized by law), or has entered into, or has
    entered into a contract or option so to acquire or a long notional
    principal contract in respect of, substantially identical specified
    assets, then no deduction shall be allowed under section 165 unless the
    taxpayer is a dealer in specified assets and the loss is sustained in a
    transaction made in the ordinary course of such business.
        ``(b) Amount of Specified Assets Different From Amount of Specified
    Assets Sold.--If the amount of specified assets acquired (or covered by
    the contract or option to acquire or long notional principal contract
    in respect of) is different from the amount of specified assets sold or
    otherwise disposed of, then the particular specified assets the
    acquisition of which (or the contract or option to acquire or long
    notional principal contract which) resulted in the nondeductibility of
    the loss shall be determined under regulations prescribed by the
    Secretary.
        ``(c) Adjustment to Basis in Case of Wash Sale.--If the taxpayer
    (or the taxpayer's spouse) acquires or enters into substantially
    identical specified assets during the period which--
                ``(1) begins 30 days before the disposition with respect to
            which a deduction was disallowed under subsection (a), and
                ``(2) ends with the close of the taxpayer's first taxable
            year which begins after such disposition,
    the basis of such specified assets shall be increased by the amount of
    the deduction so disallowed (reduced by any amount of such deduction
    taken into account under this subsection to increase the basis of
    specified assets previously acquired).
        ``(d) Certain Short Sales of Specified Assets and Contracts to
    Sell.--Rules similar to the rules of subsection (a) shall apply to any
    loss realized on the closing of a short sale of (or the sale, exchange,
    or termination of a contract or option to sell or a short notional
    principal contract in respect of) specified assets if, within a period
    beginning 30 days before the date of such closing and ending 30 days
    after such date--
                ``(1) substantially identical specified assets were sold or
            terminated by the taxpayer (or a related party), or
                ``(2) another short sale of (or contract or option to sell
            or short notional principal contract in respect of)
            substantially identical specified assets was entered into by
            the taxpayer (or related party).
        ``(e) Cash Settlement.--This section shall not fail to apply to a
    contract or option to acquire or sell specified assets solely by reason
    of the fact that the contract or option settles in (or could be settled
    in) cash or property other than such specified assets.
        ``(f) Related Party.--For purposes of this section--
                ``(1) In general.--The term `related party' means--
                        ``(A) the taxpayer's spouse,
                        ``(B) any dependent of the taxpayer and any other
                    taxpayer with respect to whom the taxpayer is a
                    dependent,
                        ``(C) any individual, corporation, partnership,
                    trust, or estate which controls, or is controlled by,
                    (within the meaning of section 954(d)(3)) the taxpayer
                    or any individual described in subparagraph (A) or (B)
                    with respect to the taxpayer (or any combination
                    thereof),
                        ``(D) to the extent provided by the Secretary in
                    regulations or other guidance, any individual who bears
                    a relationship to the taxpayer described in section
                    267(b) if such taxpayer is an individual,
                        ``(E) any individual retirement plan, Archer MSA
                    (as defined in section 220(d)), or health savings
                    account (as defined in section 223(d)), of the taxpayer
                    or of any individual described in subparagraph (A) or
                    (B) with respect to the taxpayer,
                        ``(F) any account under a qualified tuition program
                    described in section 529 or a Coverdell education
                    savings account (as defined in section 530(b)) if the
                    taxpayer, or any individual described in subparagraph
                    (A) or (B) with respect to the taxpayer, is the
                    designated beneficiary of such account or has the right
                    to make any decision with respect to the investment of
                    any amount in such account, and
                        ``(G) any account under--
                                ``(i) a plan described in section 401(a),
                                ``(ii) an annuity plan described in section
                            403(a),
                                ``(iii) an annuity contract described in
                            section 403(b), or
                                ``(iv) an eligible deferred compensation
                            plan described in section 457(b) and maintained
                            by an employer described in section
                            457(e)(1)(A),
                    if the taxpayer or any individual described in
                    subparagraph (A) or (B) with respect to the taxpayer
                    has the right to make any decision with respect to the
                    investment of any amount in such account.
                ``(2) Rules for determining status.--
                        ``(A) Relationships determined at time of
                    acquisition.--Determinations under paragraph (1) shall
                    be made as of the time of the purchase or exchange (or
                    entering into a contract, option, or notional principal
                    contract) referred to in subsection (a) except that
                    determinations under subparagraphs (A) and (B) of
                    paragraph (1) shall be made for the taxable year which
                    includes such purchase or exchange (or entering into).
                        ``(B) Determination of marital status.--
                                ``(i) In general.--Except as provided in
                            clause (ii), marital status shall be determined
                            under section 7703.
                                ``(ii) Special rule for married individuals
                            filing separately and living apart.--A husband
                            and wife who--
                                        ``(I) file separate returns for any
                                    taxable year, and
                                        ``(II) live apart at all times
                                    during such taxable year,
                            shall not be treated as married individuals.
                ``(3) Regulations.--The Secretary shall issue such
            regulations or other guidance as may be necessary to prevent
            the avoidance of the purposes of this subsection, including
            regulations which treat persons as related parties if such
            persons are formed or availed of to avoid the purposes of this
            subsection.
        ``(g) Specified Asset.--For purposes of this section, the term
    `specified asset' means any of the following:
                ``(1) Any security described in subparagraph (A), (B), (C),
            (D), or (E) of section 475(c)(2).
                ``(2) Any foreign currency.
                ``(3) Any commodity described in subparagraph (A), (B), or
            (C) of section 475(e)(2).
                ``(4) Except as otherwise provided by the Secretary, any
            digital representation of value which is recorded on a
            cryptographically secured distributed ledger or any similar
            technology as specified by the Secretary.
    Such term shall, except as provided in regulations, include contracts
    or options to acquire or sell, or notional principal contracts in
    respect of, any specified assets.
        ``(h) Exception for Business Needs and Hedging Transactions.--
    Except as provided in regulations prescribed by the Secretary,
    subsection (a) shall not apply in the case of any sale or other
    disposition--
                ``(1) of a foreign currency or commodity described in
            subsection (h), and
                ``(2) which--
                        ``(A) is directly related to the business needs of
                    a trade or business of the taxpayer (other than the
                    trade or business of trading foreign currencies or
                    commodities described in subsection (h)), or
                        ``(B) is part of a hedging transaction (as defined
                    in section 1221(b)(2)).''.
        (b) Conforming Amendments.--
                (1) Section 6045(g)(2)(B) is amended--
                        (A) in clause (i)(I)--
                                (i) by striking ``security (other than
                            stock'' and inserting ``covered security (other
                            than stock'', and
                                (ii) by striking ``stock sold or
                            transferred'' and inserting ``covered security
                            sold or transferred'', and
                        (B) in clause (ii)--
                                (i) by striking ``stock or securities'' and
                            inserting ``specified assets'', and
                                (ii) by striking ``identical securities''
                            and inserting ``identical specified assets (as
                            defined in section 1091(g))''.
                (2) The table of sections for part VII of subchapter O of
            chapter 1 is amended by striking the item relation to section
            1091 and inserting the following new item:

    ``Sec. 1091. Loss from wash sales of specified assets.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to sales, dispositions, and terminations after December 31, 2021.
        (d) No Inference.--Nothing in this section or the amendments made
    by this section shall be construed to create any inference with respect
    to the proper treatment of related parties under section 1091 of the
    Internal Revenue Code of 1986 with respect to sales, dispositions, and
    terminations before January 1, 2022.

    SEC. 138153. RESEARCH AND EXPERIMENTAL EXPENDITURES.

        (a) In General.--Section 13206 of Public Law 115-97 is amended--
                (1) in subsection (b)(3), by striking ``2021'' and
            inserting ``2025'', and
                (2) in subsection (e), by striking ``2021'' and inserting
            ``2025''.
        (b) Effective Date.--The amendment made by this section shall take
    effect on the date of the enactment of this Act.

               PART 2--TAX INCREASES FOR HIGH-INCOME INDIVIDUALS

    SEC. 138201. APPLICATION OF NET INVESTMENT INCOME TAX TO TRADE OR
                  BUSINESS INCOME OF CERTAIN HIGH INCOME INDIVIDUALS.

        (a) In General.--Section 1411 is amended by adding at the end the
    following new subsection:
        ``(f) Application to Certain High Income Individuals.--
                ``(1) In general.--In the case of any individual whose
            modified adjusted gross income for the taxable year exceeds the
            high income threshold amount, subsection (a)(1) shall be
            applied by substituting `the greater of specified net income or
            net investment income' for `net investment income' in
            subparagraph (A) thereof.
                ``(2) Phase-in of increase.--The increase in the tax
            imposed under subsection (a)(1) by reason of the application of
            paragraph (1) of this subsection shall not exceed the amount
            which bears the same ratio to the amount of such increase
            (determined without regard to this paragraph) as--
                        ``(A) the excess described in paragraph (1), bears
                    to
                        ``(B) $100,000 (\1/2\ such amount in the case of a
                    married taxpayer (as defined in section 7703) filing a
                    separate return).
                ``(3) High income threshold amount.--For purposes of this
            subsection, the term `high income threshold amount' means--
                        ``(A) except as provided in subparagraph (B) or
                    (C), $400,000,
                        ``(B) in the case of a taxpayer making a joint
                    return under section 6013 or a surviving spouse (as
                    defined in section 2(a)), $500,000, and
                        ``(C) in the case of a married taxpayer (as defined
                    in section 7703) filing a separate return, \1/2\ of the
                    dollar amount determined under subparagraph (B).
                ``(4) Specified net income.--For purposes of this section,
            the term `specified net income' means net investment income
            determined--
                        ``(A) without regard to the phrase `other than such
                    income which is derived in the ordinary course of a
                    trade or business not described in paragraph (2),' in
                    subsection (c)(1)(A)(i),
                        ``(B) without regard to the phrase `described in
                    paragraph (2)' in subsection (c)(1)(A)(ii),
                        ``(C) without regard to the phrase `other than
                    property held in a trade or business not described in
                    paragraph (2)' in subsection (c)(1)(A)(iii),
                        ``(D) without regard to paragraphs (2), (3), and
                    (4) of subsection (c), and
                        ``(E) by treating paragraphs (5) and (6) of section
                    469(c) (determined without regard to the phrase `To the
                    extent provided in regulations,' in such paragraph (6))
                    as applying for purposes of subsection (c) of this
                    section.''.
        (b) Application to Trusts and Estates.--Section 1411(a)(2)(A) is
    amended by striking ``undistributed net investment income'' and
    inserting ``the greater of undistributed specified net income or
    undistributed net investment income''.
        (c) Clarifications With Respect to Determination of Net Investment
    Income.--
                (1) Certain exceptions.--Section 1411(c)(6) is amended to
            read as follows:
                ``(6) Special rules.--Net investment income shall not
            include--
                        ``(A) any item taken into account in determining
                    self-employment income for such taxable year on which a
                    tax is imposed by section 1401(b),
                        ``(B) wages received with respect to employment on
                    which a tax is imposed under section 3101(b) or 3201(a)
                    (including amounts taken into account under section
                    3121(v)(2)), and
                        ``(C) wages received from the performance of
                    services earned outside the United States for a foreign
                    employer.''.
                (2) Net operating losses not taken into account.--Section
            1411(c)(1)(B) is amended by inserting ``(other than section
            172)'' after ``this subtitle''.
                (3) Inclusion of certain foreign income.--
                        (A) In general.--Section 1411(c)(1)(A) is amended
                    by striking ``and'' at the end of clause (ii), by
                    striking ``over'' at the end of clause (iii) and
                    inserting ``and'', and by adding at the end the
                    following new clause:
                                ``(iv) any amount includible in gross
                            income under section 951, 951A, 1293, or 1296,
                            over''.
                        (B) Proper treatment of certain previously taxed
                    income.--Section 1411(c) is amended by adding at the
                    end the following new paragraph:
                ``(7) Certain previously taxed income.--The Secretary shall
            issue regulations or other guidance providing for the treatment
            of--
                        ``(A) distributions of amounts previously included
                    in gross income for purposes of chapter 1 but not
                    previously subject to tax under this section, and
                        ``(B) distributions described in section 962(d).''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.
        (e) Transition Rule.--The regulations or other guidance issued by
    the Secretary under section 1411(c)(7) of the Internal Revenue Code of
    1986 (as added by this section) shall include provisions which provide
    for the proper coordination and application of clauses (i) and (iv) of
    section 1411(c)(1)(A) with respect to--
                (1) taxable years beginning on or before December 31, 2021,
            and
                (2) taxable years beginning after such date.

    SEC. 138202. LIMITATIONS ON EXCESS BUSINESS LOSSES OF NONCORPORATE
                  TAXPAYERS.

        (a) Limitation Made Permanent.--
                (1) In general.--Section 461(l)(1) is amended to read as
            follows:
                ``(1) Limitation.--In the case of any taxpayer other than a
            corporation, any excess business loss of the taxpayer for the
            taxable year shall not be allowed.''.
                (2) Conforming amendment.--Section 461 is amended by
            striking subsection (j).
        (b) Modification of Carryover of Disallowed Losses.--Section
    461(l)(2) is amended to read as follows:
                ``(2) Disallowed loss carryover.--Any loss which is
            disallowed under paragraph (1) for any taxable year shall be
            treated (solely for purposes of this chapter) as a deduction
            described in paragraph (3)(A)(i) for the next taxable year.''.
        (c) Treatment of Unused Excess Business Loss Carryovers on
    Termination of Estate or Trust.--Section 461(l) is amended by adding at
    the end the following new paragraph:
                ``(7) Special rule for termination of estate or trust.--If,
            on the termination of an estate or trust, the estate or trust
            has an excess business loss carryover, then such carryover or
            such excess shall be allowed as a deduction, in accordance with
            regulations prescribed by the Secretary, to the beneficiaries
            succeeding to the property of the estate or trust.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.

    SEC. 138203. SURCHARGE ON HIGH INCOME INDIVIDUALS, ESTATES, AND TRUSTS.

        (a) In General.--Part I of subchapter A of chapter 1 is amended by
    inserting after section 1 the following new section:

    ``SEC. 1A. SURCHARGE ON HIGH INCOME INDIVIDUALS, ESTATES, AND TRUSTS.

        ``(a) General Rule.--In the case of a taxpayer other than a
    corporation, there is hereby imposed (in addition to any other tax
    imposed by this subtitle) a tax equal to the sum of--
                ``(1) 5 percent of so much of the modified adjusted gross
            income of the taxpayer as exceeds--
                        ``(A) $10,000,000, in the case of any taxpayer not
                    described in subparagraph (B) or (C),
                        ``(B) $5,000,000, in the case of a married
                    individual filing a separate return, and
                        ``(C) $200,000, in the case of an estate or trust,
                    plus
                ``(2) 3 percent of so much of the modified adjusted gross
            income of the taxpayer as exceeds--
                        ``(A) $25,000,000, in the case of any taxpayer not
                    described in subparagraph (B) or (C),
                        ``(B) $12,500,000, in the case of a married
                    individual filing a separate return, and
                        ``(C) $500,000, in the case of an estate or trust.
        ``(b) Modified Adjusted Gross Income.--For purposes of this
    section, the term `modified adjusted gross income' means adjusted gross
    income reduced by any deduction (not taken into account in determining
    adjusted gross income) allowed for investment interest (as defined in
    section 163(d)) or business interest (as defined in section 163(j)). In
    the case of an estate or trust, adjusted gross income shall be
    determined as provided in section 67(e), and reduced by the amount
    allowed as a deduction under section 642(c).
        ``(c) Special Rules.--
                ``(1) Nonresident alien.--In the case of a nonresident
            alien individual (other than an individual described in section
            876(a) or 877(a)), only amounts taken into account in
            connection with the tax imposed under section 871(b) shall be
            taken into account under this section.
                ``(2) Citizens and residents living abroad.--Each dollar
            amount which is applicable to any taxpayer under subsection (a)
            shall be decreased (but not below zero) by the excess (if any)
            of--
                        ``(A) the amounts excluded from the taxpayer's
                    gross income under section 911, over
                        ``(B) the amounts of any deductions or exclusions
                    disallowed under section 911(d)(6) with respect to the
                    amounts described in subparagraph (A).
                ``(3) Charitable trusts.--Subsection (a) shall not apply to
            a trust all the unexpired interests in which are devoted to one
            or more of the purposes described in section 170(c)(2)(B).
                ``(4) Not treated as tax imposed by this chapter for
            certain purposes.--The tax imposed under this section shall not
            be treated as tax imposed by this chapter for purposes of
            determining the amount of any credit under this chapter (other
            than sections 27 and 901) or for purposes of section 55.
                ``(5) Electing small business trusts.--For purposes of the
            determination of adjusted gross income, section 641(c)(1)(A)
            shall not apply and all portions of any electing small business
            trust shall be treated as a single trust.
        ``(d) Regulations.--The Secretary shall issue such regulations or
    other guidance as may be necessary or appropriate to carry out the
    purposes of this section, including regulations or other guidance to
    prevent the avoidance of the purposes of this section.''.
        (b) Coordination With Certain Provisions.--
                (1) Interest on certain deferred tax liability.--Section
            453A(c) is amended by redesignating paragraph (6) as paragraph
            (7) and by inserting after paragraph (5) the following new
            paragraph:
                ``(6) Surcharge on high income individuals taken into
            account in determining maximum rate of tax.--For purposes of
            paragraph (3)(B), the maximum rate of tax in effect under
            section 1 shall be treated as being equal to the sum of such
            rate and the rates in effect under paragraphs (1) and (2) of
            section 1A(a).''.
                (2) Alien residents of puerto rico, guam, american samoa,
            or the northern mariana islands.--Section 876(a) is amended by
            striking section 1 and inserting ``sections 1 and 1A''.
                (3) Expatriation to avoid tax.--Section 877(b) is amended
            by inserting ``and section 1A'' after ``section 1 or 55''.
                (4) Limitation on foreign tax credit.--
                        (A) Section 904(b)(3)(E)(i)(I) is amended by
                    inserting ``increased by the sum of the rates set forth
                    in paragraphs (1) and (2) of section 1A(a)'' after
                    ``(whichever applies)''.
                        (B) Section 904(d)(2)(F) is amended by adding at
                    the end the following: ``For purposes of the first
                    sentence of this subparagraph, the highest rate of tax
                    specified in section 1 shall be treated as being equal
                    to the sum of such rate and the rates in effect under
                    paragraphs (1) and (2) of section 1A(a).''.
                (5) Election by individuals to be subject to tax at
            corporate rates.--Section 962(a)(1) is amended by inserting ``,
            1A,'' after ``sections 1''.
                (6) Interest on certain tax deferral.--Section 1291(c)(2)
            is amended by adding at the end the following: ``For purposes
            of the preceding sentence, the highest rate of tax in effect
            under section 1 shall be treated as being equal to the sum of
            such rate and the rates in effect under paragraphs (1) and (2)
            of section 1A(a).''.
                (7) Averaging of farm income.--Section 1301(a) is amended
            by striking ``section 1'' both places it appears and inserting
            ``sections 1 and 1A''.
                (8) Title 11 cases.--Section 1398(c)(2) is amended by
            inserting ``and tax shall be imposed under section 1A by
            treating the estate as a married individual filing a separate
            return'' before the period at the end.
                (9) Withholding of tax on foreign partners' share of
            effectively connected income.--Section 1446(b)(2) is amended by
            adding at the end the following flush sentence:
            ``For purposes of subparagraph (A), the highest rate of tax in
            effect under section 1 shall be treated as being equal to the
            sum of such rate and the rates in effect under paragraphs (1)
            and (2) of section 1A(a).''.
                (10) Relief from joint and several liability on joint
            return.--Section 6015(d)(2)(B) is amended by inserting ``,
            1A,'' after ``section 1''.
                (11) Partnership adjustments.--
                        (A) Section 6225(b)(1) is amended by adding at the
                    end the following flush sentence:
            ``For purposes of subparagraph (B), the highest rate of tax in
            effect under section 1 shall be treated as being equal to the
            sum of such rate and the rates in effect under paragraphs (1)
            and (2) of section 1A(a).''.
                        (B) Section 6225(c)(4)(A) is amended--
                                (i) by striking ``subsection (b)(1)(A)''
                            and inserting ``subsection (b)(1)(B)'', and
                                (ii) by striking ``or'' at the end of
                            clause (i), by adding ``or'' at the end of
                            clause (ii), and by inserting after clause (ii)
                            the following new clause:
                                ``(iii) is not an individual subject to one
                            or both of the rates of tax in effect under
                            paragraphs (1) and (2) of section 1A(a),''.
                (12) Required payments for entities electing not to have
            required taxable year.--Section 7519(b) is amended by inserting
            ``and increased by the sum of the rates in effect under
            paragraphs (1) and (2) of section 1A(a)'' before the period at
            the end.
        (c) Clerical Amendment.--The table of sections for part I of
    subchapter A of chapter 1 is amended by inserting after the item
    relating to section 1 the following new item:

    ``Sec. 1A. Surcharge on high income individuals.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

          PART 3--MODIFICATIONS OF RULES RELATING TO RETIREMENT PLANS

     Subpart A--Limitations on High-income Taxpayers With Large Retirement
                                Account Balances

    SEC. 138301. CONTRIBUTION LIMIT FOR INDIVIDUAL RETIREMENT PLANS OF
                  HIGH-INCOME TAXPAYERS WITH LARGE ACCOUNT BALANCES.

        (a) Contribution Limit.--
                (1) In general.--Subpart A of part I of subchapter D of
            chapter 1 is amended by adding at the end the following:

    ``SEC. 409B. CONTRIBUTION LIMIT ON INDIVIDUAL RETIREMENT PLANS OF HIGH-
                  INCOME TAXPAYERS WITH LARGE ACCOUNT BALANCES.

        ``(a) General Rule.--Notwithstanding any other provision of this
    title, in the case of an individual who is an applicable taxpayer for
    any taxable year, no annual additions for such taxable year shall be
    made by, or on behalf of, such individual to any individual retirement
    plan to the extent such annual additions exceed the excess (if any)
    of--
                ``(1) the applicable dollar amount for such taxable year,
            over
                ``(2) the aggregate vested balances to the credit of the
            individual (whether as a participant, owner, or beneficiary) in
            all applicable retirement plans (determined as of the close of
            the calendar year preceding the calendar year in which such
            taxable year begins).
        ``(b) Definitions and Special Rules.--For purposes of this
    section--
                ``(1) Annual addition.--
                        ``(A) In general.--Except as provided in this
                    paragraph, the term `annual addition' means any
                    contribution to an individual retirement plan.
                        ``(B) Contributions to sep and simple plans.--In
                    the case of any employer or employee contributions by,
                    or on behalf of, an individual to a simplified employee
                    pension under section 408(k) or a simple retirement
                    account under section 408(p)--
                                ``(i) such contributions shall not be
                            treated as annual additions for purposes of
                            applying the limitation under subsection (a),
                            but
                                ``(ii) the excess described in subsection
                            (a) shall be reduced by the amount of such
                            contributions in applying such limitation to
                            other annual additions with respect to such
                            individual.
                        ``(C) Rollover contributions disregarded.--A
                    rollover contribution under section 402(c), 403(a)(4),
                    403(b)(8), 408(d)(3), or 457(e)(16) shall not be
                    treated as an annual addition.
                        ``(D) Accounts acquired by death or divorce or
                    separation.--The acquisition of an individual
                    retirement plan (or the transfer to or contribution of
                    amounts to an individual retirement plan) by reason
                    of--
                                ``(i) the death of another individual, or
                                ``(ii) divorce or separation (pursuant to
                            section 408(d)(6)),
                    shall not be treated as an annual addition.
                ``(2) Applicable dollar amount.--The term `applicable
            dollar amount' means $10,000,000.
                ``(3) Applicable retirement plan.--The term `applicable
            retirement plan' means--
                        ``(A) a defined contribution plan to which section
                    401(a) or 403(a) applies,
                        ``(B) an annuity contract under section 403(b),
                        ``(C) an eligible deferred compensation plan
                    described in section 457(b) which is maintained by an
                    eligible employer described in section 457(e)(1)(A), or
                        ``(D) an individual retirement plan.
                ``(4) Applicable taxpayer.--
                        ``(A) In general.--The term `applicable taxpayer'
                    means, with respect to any taxable year, a taxpayer
                    whose modified adjusted gross income for such taxable
                    year exceeds the amount determined under subparagraph
                    (B).
                        ``(B) Dollar limit.--The amount determined under
                    this subparagraph for any taxable year is--
                                ``(i) $400,000 for an individual who is a
                            taxpayer not described in clause (ii) or (iii),
                                ``(ii) $425,000 in the case of an
                            individual who is a head of household (as
                            defined in section 2(b)), and
                                ``(iii) $450,000 in the case of an
                            individual who is a married individual filing a
                            joint return or a surviving spouse (as defined
                            in section 2(a)).
                        ``(C) Modified adjusted gross income.--For purposes
                    of this paragraph, the term `modified adjusted gross
                    income' means adjusted gross income determined without
                    regard to sections 911, 931, and 933, without regard to
                    any deduction for annual additions to individual
                    retirement plans to which subsection (a) applies, and
                    without regard to any increase in minimum required
                    distributions by reason of section 4974(e).
                ``(5) Adjustments for inflation.--
                        ``(A) In general.--In the case of any taxable year
                    beginning after 2029, the dollar amounts in paragraphs
                    (2) and (4)(B) shall be increased by an amount equal to
                    the product of--
                                ``(i) such dollar amount, and
                                ``(ii) the cost-of-living adjustment under
                            section 1(f)(3) for the calendar year in which
                            such taxable year begins, determined by
                            substituting `calendar year 2028' for `calendar
                            year 2016' in subparagraph (A)(ii) thereof.
                        ``(B) Rounding.--If any amount as adjusted under
                    subparagraph (A) is not--
                                ``(i) in the case of the dollar amount
                            under paragraph (2), a multiple of $250,000,
                            such amount shall be rounded to the next lowest
                            multiple of $250,000.
                                ``(ii) in the case of a dollar amount under
                            paragraph (4)(B), a multiple of $1,000, such
                            amount shall be rounded to the next lowest
                            multiple of $1,000.
        ``(c) Regulations.--The Secretary shall prescribe such regulations
    and guidance as are necessary or appropriate to carry out the purposes
    of this section, including regulations or guidance that provide for the
    application of this section and section 4974(e) in the case of plans
    with a valuation date other than the last day of a calendar year.''.
                (2) Conforming amendments.--
                        (A) The table of contents for subpart A of part I
                    of subchapter D of chapter 1 is amended by adding after
                    the item relating to section 409A the following new
                    item:

    ``Sec. 409B. Contribution limit on individual retirement plans of high-
                                income taxpayers with large account
                                balances.''.
                        (B) Section 408(r) is amended by adding at the end
                    the following new paragraph:
                ``(3) For additional limitations on contributions to
            individual retirement plans with large account balances, see
            sections 408A(e)(3) and 409B.''.
        (b) Excise Tax on Excess Annual Additions.--
                (1) In general.--Section 4973 is amended by adding at the
            end the following new subsection:
        ``(i) Special Rule for Individual Retirement Plans With Excess
    Annual Additions.--For purposes of this section, in the case of
    individual retirement plans, the term `excess contributions', with
    respect to any taxable year, is increased by the sum of--
                ``(1) the excess of the annual additions (within the
            meaning of section 409B(b)(1)) to such plans over the
            limitation under section 409B(a) for such taxable year, reduced
            by the amount of any excess contributions determined under
            subsections (b) and (f), and
                ``(2) the lesser of--
                        ``(A) the amount determined under this subsection
                    for the preceding taxable year with respect to such
                    plans, reduced by the aggregate distributions from such
                    plans for the taxable year (including distributions
                    required under section 4974(e)) to the extent not
                    contributed in a rollover contribution to another
                    eligible retirement plan in accordance with section
                    402(c), 403(a)(4), 403(b)(8), 408(d)(3), and
                    457(e)(16), or
                        ``(B) the amount (if any) by which the amount
                    determined under section 409B(a)(2) for the taxable
                    year exceeds the applicable dollar amount under section
                    409B(b)(2) for the taxable year.''.
                (2) Conforming amendments.--Subsections (b) and (f) of
            section 4973 are each amended by inserting ``, except as
            further provided in subsection (i)'' after ``For purposes of
            this section''.
        (c) Reporting Requirements.--Section 6057(a) is amended by adding
    at the end the following:
                ``(3) Additional information regarding high account
            balances.--
                        ``(A) In general.--If, as of the close of any plan
                    year, 1 or more participants or beneficiaries in an
                    applicable retirement plan (as defined in section
                    409B(b)(3) without regard to subparagraph (D) thereof)
                    have a vested account balance of at least $2,500,000,
                    the plan administrator shall file a statement with the
                    Secretary, within the period described in paragraph
                    (1), which includes--
                                ``(i) the name and identifying number of
                            each such participant (without regard to
                            whether such participant has separated from
                            employment) or beneficiaries,
                                ``(ii) the amount of the vested account
                            balance of each such participant or
                            beneficiary, and
                                ``(iii) a separate accounting of such
                            vested account balances in designated Roth
                            accounts (within the meaning of section 402A)
                            and all other vested account balances.
                        ``(B) Inclusion in registration statement.--If both
                    subparagraph (A) and paragraph (1) apply to a plan, the
                    plan administrator shall include the information
                    required under subparagraph (A) in the registration
                    statement under paragraph (1) rather than file a
                    statement under subparagraph (A).
                        ``(C) Adjustments for inflation.--In the case of
                    any plan year beginning after 2029, the $2,500,000
                    amount under subparagraph (A) shall be increased by an
                    amount equal to the product of--
                                ``(i) such dollar amount, and
                                ``(ii) the cost-of-living adjustment under
                            section 1(f)(3) for the calendar year in which
                            such taxable year begins, determined by
                            substituting `calendar year 2028' for `calendar
                            year 2016' in subparagraph (A)(ii) thereof.
                    If the amount as adjusted under the preceding sentence
                    is not a multiple of $250,000, such amount shall be
                    rounded to the next lowest multiple of $250,000.''.
        (d) Effective Dates.--
                (1) In general.--The amendments made by subsections (a) and
            (b) shall apply to taxable years beginning after December 31,
            2028.
                (2) Plan requirements.--The amendments made by subsection
            (c) shall apply to plan years beginning after December 31,
            2028.

    SEC. 138302. INCREASE IN MINIMUM REQUIRED DISTRIBUTIONS FOR HIGH-INCOME
                  TAXPAYERS WITH LARGE RETIREMENT ACCOUNT BALANCES.

        (a) In General.--Section 4974 is amended by adding at the end the
    following:
        ``(e) Increase in Minimum Required Distributions for High-income
    Taxpayers With Large Aggregate Account Balances.--
                ``(1) In general.--If this subsection applies to a payee
            who is an applicable taxpayer (as defined in section
            409B(b)(4)) for a taxable year--
                        ``(A) all qualified retirement plans and eligible
                    deferred compensation plans of the payee which are
                    applicable retirement plans taken into account in
                    computing the excess described in paragraph (3)(A)
                    shall be treated as 1 plan solely for purposes of
                    applying this section to the increase in minimum
                    required distributions for such taxable year determined
                    under subparagraph (B), and
                        ``(B) the minimum required distributions under this
                    section for all plans treated as 1 plan under
                    subparagraph (A) with respect to such payee for such
                    taxable year shall be increased by the excess (if any)
                    of--
                                ``(i) the sum of--
                                        ``(I) if paragraph (2) applies to
                                    such taxable year, the applicable Roth
                                    excess amount, plus
                                        ``(II) 50 percent of the excess
                                    determined under paragraph (3)(A),
                                    reduced by the applicable Roth excess
                                    amount, over
                                ``(ii) the sum of the minimum required
                            distributions (determined without regard to
                            this subsection) for all such plans.
                ``(2) Applicable roth excess amount.--
                        ``(A) Application.--For purposes of paragraph
                    (1)(B)(i), this paragraph applies to a taxable year of
                    a payee if the aggregate vested balances to the credit
                    of the payee (whether as a participant, owner, or
                    beneficiary) in all applicable retirement plans
                    (determined as of the close of the calendar year
                    preceding the calendar year in which the taxable year
                    begins) exceed 200 percent of the applicable dollar
                    amount for the calendar year in which the taxable year
                    begins.
                        ``(B) Applicable roth excess amount.--The
                    applicable Roth excess amount for any taxable year to
                    which this paragraph applies is an amount equal to the
                    lesser of--
                                ``(i) the excess determined under
                            subparagraph (A), or
                                ``(ii) the aggregate balances to the credit
                            of the payee (whether as a participant, owner,
                            or beneficiary) in all Roth IRAs and designated
                            Roth accounts (within the meaning of section
                            402A) as of the time described in subparagraph
                            (A).
                ``(3) Application.--This subsection shall apply to a payee
            for a taxable year--
                        ``(A) if the aggregate vested balances to the
                    credit of the payee (whether as a participant, owner,
                    or beneficiary) in all applicable retirement plans
                    (determined as of the close of the calendar year
                    preceding the calendar year in which the taxable year
                    begins) exceed the applicable dollar amount for the
                    calendar year in which the taxable year begins, and
                        ``(B) without regard to whether amounts with
                    respect to the payee are otherwise required to be
                    distributed under section 401(a)(9), 403(b)(10),
                    408(a)(6), 408(b)(3), or 457(d)(2).
                ``(4) Coordination and allocation.--
                        ``(A) Minimum distribution requirements.--If this
                    subsection applies to a payee for any taxable year--
                                ``(i) this section shall apply first to
                            minimum required distributions determined
                            without regard to this subsection and then to
                            any increase in minimum required distributions
                            by reason of this subsection, and
                                ``(ii) nothing in this subsection shall be
                            construed to affect the amount of any minimum
                            required distribution determined without regard
                            to this subsection or the plan or plans from
                            which it is required to be distributed.
                        ``(B) Allocation of increase in minimum required
                    distributions.--
                                ``(i) In general.--Except as provided in
                            clauses (ii) and (iii), the taxpayer may, in
                            such form and manner as the Secretary may
                            prescribe, allocate any increase in minimum
                            required distributions by reason of this
                            subsection to applicable retirement plans
                            treated as 1 plan under subparagraph (A) in
                            such manner as the taxpayer chooses.
                                ``(ii) Allocation to roth iras and
                            accounts.--In the case of a taxable year to
                            which paragraph (2) applies, the portion of any
                            increase in minimum required distributions by
                            reason of this subsection equal to the
                            applicable Roth excess amount shall be
                            allocated first to Roth IRAs and then to
                            designated Roth accounts (within the meaning of
                            section 402A) of the payee.
                                ``(iii) Special rules for employee stock
                            ownership plans.--
                                        ``(I) In general.--In the case of a
                                    payee to which this subsection applies
                                    for any taxable year who has account
                                    balances in 1 or more employee stock
                                    ownership plans (as defined in section
                                    4975(e)(7)) any portion of which is
                                    invested in employer securities which
                                    are not readily tradable on an
                                    established securities market, the
                                    increase in minimum required
                                    distributions by reason of this
                                    subsection shall not be allocated to
                                    any such portion.
                                        ``(II) Exception for amounts
                                    attributable to rollover.--Subclause
                                    (I) shall not apply to so much of any
                                    account balance as is attributable to a
                                    rollover contribution after the date of
                                    the enactment of this subsection to the
                                    account in accordance with section
                                    402(c), 403(a)(4), 403(b)(8),
                                    408(d)(3), or 457(e)(16).
                ``(5) Distributions not eligible for rollovers.--For
            purposes of determining whether a distribution is an eligible
            rollover distribution, any distribution from an applicable
            retirement plan which is attributable to any increase in
            minimum required distributions by reason of this subsection
            shall be treated as a distribution required under section
            401(a)(9), 403(b)(10), 408(a)(6), 408(b)(3), or 457(d)(2),
            whichever is applicable.
                ``(6) Roth distributions treated as qualified
            distributions.--In the case of any distribution from a Roth
            IRA, or designated Roth account (within the meaning of section
            402A), of the payee by reason of the allocation of an increase
            in minimum required distributions under this subsection, such
            distribution shall be treated as a qualified distribution under
            section 408A(d)(2) or 402A(d)(2), as the case may be.
                ``(7) Definitions.--For purposes of this subsection, any
            term used in this subsection which is also used in section 409B
            shall have the same meaning as when such term is used in such
            section.''.
        (b) Special Rules.--
                (1) Distribution rights.--
                        (A) Qualified trusts.--
                                (i) In general.--Section 401(a) is amended
                            by inserting after paragraph (38) the following
                            new paragraph:
                ``(39) Immediate distribution right.--A trust forming part
            of a defined contribution plan shall not constitute a qualified
            trust under this section unless an employee who certifies to
            the plan that the employee is a taxpayer who is subject to the
            distribution requirements of section 4974(e) may elect to
            receive a distribution from the employee's account balance
            under the plan in such amount as the employee may elect,
            including any amounts attributable to a qualified cash or
            deferred arrangement (as defined in subsection (k)(2)). The
            preceding sentence shall not apply in the case of any portion
            of an account balance to which section 4974(e)(4)(B)(iii)(I)
            applies.''.
                                (ii) Application to employee's annuities.--
                            Section 404(a)(2) is amended by striking ``and
                            (37)'' and inserting ``(37), and (39)''.
                        (B) Annuity contracts.--
                                (i) Custodial accounts.--Section
                            403(b)(7)(A) is amended by adding at the end
                            the following new flush sentence:
                    ``Notwithstanding clause (i), the custodial account
                    shall permit an employee who certifies that the
                    employee is a taxpayer who is subject to the
                    distribution requirements of section 4974(e) to elect
                    to receive a distribution from the employee's custodial
                    account in such amount as the employee may elect.''.
                                (ii) Annuity contracts.--Section 403(b)(11)
                            is amended by adding at the end the following
                            new sentence: ``Notwithstanding subparagraphs
                            (A), (B), (C), and (D), the annuity contract
                            shall permit an employee who certifies that the
                            employee is a taxpayer who is subject to the
                            distribution requirements of section 4974(e) to
                            elect to receive a distribution of
                            contributions made pursuant to a salary
                            reduction agreement (within the meaning of
                            section 402(g)(3)) from the employee's annuity
                            contract in such amount as the employee may
                            elect.''
                        (C) Governmental plans.--Section 457(d)(1) is
                    amended by adding at the end the following new flush
                    sentence:
            ``Notwithstanding subparagraph (A), an eligible deferred
            compensation plan of an employer described in subsection
            (e)(1)(A) shall permit a participant or beneficiary who
            certifies that the participant or beneficiary is a taxpayer who
            is subject to the distribution requirements of section 4974(e)
            to elect to receive a distribution from the plan in such amount
            as the participant or beneficiary may elect.''.
                (2) Exception from 10 percent additional tax on early
            distributions.--Section 72(t)(2) is amended by adding at the
            end the following new subparagraph:
                        ``(I) Distributions of excess balances.--
                    Distributions from an applicable retirement plan
                    (within the meaning of section 409B)) to the extent
                    such distributions for the taxable year do not exceed
                    the amount required to be distributed from such plan
                    under section 4974(e).''.
                (3) Withholding.--Section 3405(b) is amended by adding at
            the end the following new paragraph:
                ``(3) Additional withholding for required distributions
            from high balance retirement accounts.--
                        ``(A) In general.--For purposes of this section, a
                    distribution pursuant to section 401(a)(39), the last
                    sentence of section 403(b)(7)(A), the last sentence of
                    section 403(b)(11), and the last sentence of section
                    457(d)(1) shall be treated as a nonperiodic
                    distribution, except that in applying this subsection
                    to such distribution--
                                ``(i) paragraph (1) shall be applied by
                            substituting `35 percent' for `10 percent', and
                                ``(ii) no election may be made under
                            paragraph (2) with respect to such
                            distribution.
                        ``(B) Exception.--Subparagraph (A) shall not apply
                    to any qualified distribution from a designated Roth
                    account (within the meaning of section 402A).''.
        (c) Effective Dates.--
                (1) In general.--The amendments made by subsection (a)
            shall apply to taxable years beginning after December 31, 2028.
                (2) Plan requirements.--The amendments made by subsection
            (b) shall apply to plan years beginning after December 31,
            2028.

      Subpart B--Other Provisions Relating to Individual Retirement Plans

    SEC. 138311. TAX TREATMENT OF ROLLOVERS TO ROTH IRAS AND ACCOUNTS.

        (a) Rollovers and Conversions Limited to Taxable Amounts.--
                (1) Roth iras.--
                        (A) In general.--Paragraph (1) of section 408A(e)
                    is amended by adding at the end the following new
                    sentence: ``A qualified rollover contribution shall not
                    include any rollover contribution from any eligible
                    retirement plan described in subparagraph (B) (other
                    than from a designated Roth account (within the meaning
                    of section 402A)) if any portion of the distribution
                    from which such contribution is made would (without
                    regard to such contribution) be treated as not
                    includible in gross income.''
                        (B) Conversions.--Subparagraph (C) of section
                    408A(d)(3) is amended by adding at the end the
                    following new sentence: ``This subparagraph shall not
                    apply if any portion of the plan being converted would
                    be treated as not includible in gross income if
                    distributed at the time of the conversion.''
                (2) Designated roth accounts.--Section 402A(c)(4)(B) is
            amended by inserting ``, determined after the application of
            the last sentence of paragraph (1) thereof'' after ``section
            408A(e)''.
                (3) Effective date.--The amendments made by this subsection
            shall apply to distributions, transfers, and contributions made
            after December 31, 2021.
        (b) No Rollovers or Conversions for High-income Taxpayers.--
                (1) Roth iras.--
                        (A) Qualified rollover contribution.--Section
                    408A(e), as amended by subsection (a), is amended by
                    adding at the end the following:
                ``(3) High-income taxpayers may only rollover from roth
            iras and accounts.--If--
                        ``(A) a taxpayer is an applicable taxpayer (as
                    defined in section 409B(b)(4)) for the taxable year in
                    which a distribution is made, and
                        ``(B) such distribution is contributed to a Roth
                    IRA in a rollover contribution,
            such contribution shall be treated as a qualified rollover
            contribution under paragraph (1) only if it is made from
            another Roth IRA or from a designated Roth account (within the
            meaning of section 402A).''.
                        (B) Elimination of conversions.--Paragraph (3) of
                    section 408A(d), as amended by subsection (a), is
                    amended by adding at the end the following:
                        ``(G) Paragraph not to apply to high-income
                    taxpayers.--If a taxpayer is an applicable taxpayer (as
                    defined in section 409B(b)(4)) for any taxable year,
                    this paragraph shall not apply to any distribution to
                    which this paragraph otherwise applies (or to any
                    conversion described in subparagraph (C)) which is made
                    during such taxable year.''.
                (2) Designated roth accounts.--Paragraph (4) of section
            402A(c) is amended by adding at the end the following:
                        ``(F) Paragraph not to apply to high-income
                    taxpayers.--If a taxpayer is an applicable taxpayer (as
                    defined in section 409B(b)(4)) for any taxable year,
                    this paragraph shall not apply to any distribution to
                    which this paragraph otherwise applies and which is
                    made during such taxable year.''.
                (3) Conforming amendment.--Section 409B(b)(4)(C), as added
            by this Act, is amended--
                        (A) by striking ``and without regard to'' and
                    inserting ``without regard to'', and
                        (B) by inserting before the period at the end the
                    following: ``, and without regard to the inclusion in
                    gross income of any converted or contributed amount
                    described in section 408A(e)(3), 408A(d)(3)(G), or
                    402A(c)(4)(F).''.
                (4) Effective date.--The amendments made by this subsection
            shall apply to distributions, transfers, and contributions made
            in taxable years beginning after December 31, 2031.

    SEC. 138312. STATUTE OF LIMITATIONS WITH RESPECT TO IRA NONCOMPLIANCE.

        (a) In General.--Subsection (c) of section 6501 is amended by
    adding at the end the following new paragraph:
                ``(13) Noncompliance relating to an individual retirement
            plan.--
                        ``(A) Misreporting.--In the case of any substantial
                    error (willful or otherwise) in the reporting on a
                    return of any information relating to the valuation of
                    investment assets with respect to an individual
                    retirement plan, the time for assessment of any tax
                    imposed by this title with respect to such plan shall
                    not expire before the date which is 6 years after the
                    return containing such error was filed (whether or not
                    such return was filed on or after the date prescribed).
                        ``(B) Prohibited transactions.--The time for
                    assessment of any tax imposed by section 4975 shall not
                    expire before the date which is 6 years after the
                    return was filed (whether or not such return was filed
                    on or after the date prescribed).''.
        (b) Effective Date.--The amendment made by this section shall apply
    to taxes with respect to which the 3-year period under section 6501(a)
    of the Internal Revenue Code of 1986 (without regard to the amendment
    made by this section) ends after December 31, 2021.

    SEC. 138313. IRA OWNERS TREATED AS DISQUALIFIED PERSONS FOR PURPOSES OF
                  PROHIBITED TRANSACTION RULES.

        (a) In General.--Paragraph (2) of section 4975(e) is amended--
                (1) by striking ``or'' at the end of subparagraph (H),
                (2) by striking the period at the end of subparagraph (I)
            and inserting ``; or'',
                (3) by inserting after subparagraph (I) the following new
            subparagraph:
                        ``(J) the individual for whose benefit a plan
                    described in subparagraph (B) or (C) of paragraph (1)
                    is maintained.'',
                (4) by striking ``or (E)'' both places it appears in
            subparagraphs (F) and (G) and inserting ``(E), or (J) (in the
            case of a plan described in subparagraph (B) or (C) of
            paragraph (1))'',
                (5) by striking ``or (G)'' in subparagraph (I) and
            inserting ``(G), or (J) (in the case of a plan described in
            subparagraph (B) or (C) of paragraph (1))'', and
                (6) by adding at the end the following: ``For purposes of
            subparagraphs (G) and (I), any asset or interest held by a plan
            described in subparagraph (B) or (C) of paragraph (1) shall be
            treated as owned by the individual described in subparagraph
            (J) with respect to such plan.''.
        (b) Conforming Amendment.--Subparagraph (A) of section 408(e)(2) is
    amended to read as follows:
                        ``(A) Employee engaging in prohibited
                    transaction.--If, during any taxable year of the
                    individual for whose benefit any individual retirement
                    account is maintained, that individual engages in any
                    transaction prohibited by section 4975 with respect to
                    such account, such account ceases to be an individual
                    retirement account as of the first day of such taxable
                    year. For purposes of this paragraph, the separate
                    account for the benefit of any individual within an
                    individual retirement account maintained by an employer
                    or association of employees is treated as a separate
                    individual retirement account.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to transactions occurring after December 31, 2021.

      PART 4--FUNDING THE INTERNAL REVENUE SERVICE AND IMPROVING TAXPAYER
                                   COMPLIANCE

    SEC. 138401. ENHANCEMENT OF INTERNAL REVENUE SERVICE RESOURCES.

        (a) Appropriations.--
                (1) In general.--The following sums are appropriated, out
            of any money in the Treasury not otherwise appropriated, for
            the fiscal year ending September 30, 2022:
                        (A) Internal revenue service.--
                                (i) In general.--
                                        (I) Taxpayer services.--For
                                    necessary expenses of the Internal
                                    Revenue Service to provide taxpayer
                                    services, including pre-filing
                                    assistance and education, filing and
                                    account services, taxpayer advocacy
                                    services, and other services as
                                    authorized by 5 U.S.C. 3109, at such
                                    rates as may be determined by the
                                    Commissioner, $1,931,500,000, to remain
                                    available until September 30, 2031:
                                    Provided, That these amounts shall be
                                    in addition to amounts otherwise
                                    available for such purposes.
                                        (II) Enforcement.--For necessary
                                    expenses for tax enforcement activities
                                    of the Internal Revenue Service to
                                    determine and collect owed taxes, to
                                    provide legal and litigation support,
                                    to conduct criminal investigations
                                    (including investigative technology),
                                    to provide digital asset monitoring and
                                    compliance activities, to enforce
                                    criminal statutes related to violations
                                    of internal revenue laws and other
                                    financial crimes, to purchase and hire
                                    passenger motor vehicles (31 U.S.C.
                                    1343(b)), and to provide other services
                                    as authorized by 5 U.S.C. 3109, at such
                                    rates as may be determined by the
                                    Commissioner, $44,887,500,000, to
                                    remain available until September 30,
                                    2031: Provided, That these amounts
                                    shall be in addition to amounts
                                    otherwise available for such purposes.
                                        (III) Operations support.--For
                                    necessary expenses of the Internal
                                    Revenue Service to support taxpayer
                                    services and enforcement programs,
                                    including rent payments; facilities
                                    services; printing; postage; physical
                                    security; headquarters and other IRS-
                                    wide administration activities;
                                    research and statistics of income;
                                    telecommunications; information
                                    technology development, enhancement,
                                    operations, maintenance, and security;
                                    the hire of passenger motor vehicles
                                    (31 U.S.C. 1343(b)); the operations of
                                    the Internal Revenue Service Oversight
                                    Board; and other services as authorized
                                    by 5 U.S.C. 3109, at such rates as may
                                    be determined by the Commissioner,
                                    $27,376,300,000, to remain available
                                    until September 30, 2031: Provided,
                                    That these amounts shall be in addition
                                    to amounts otherwise available for such
                                    purposes.
                                        (IV) Business systems
                                    modernization.--For necessary expenses
                                    of the Internal Revenue Service's
                                    business systems modernization program,
                                    including development of callback
                                    technology and other technology to
                                    provide a more personalized customer
                                    service but not including the operation
                                    and maintenance of legacy systems,
                                    $4,750,700,000, to remain available
                                    until September 30, 2031: Provided,
                                    That these amounts shall be in addition
                                    to amounts otherwise available for such
                                    purposes.
                                (ii) Task force to design an irs-run free
                            ``direct efile'' tax return system.--For
                            necessary expenses of the Internal Revenue
                            Service to deliver to Congress, within nine
                            months following the date of the enactment of
                            this Act, a report on (I) the cost (including
                            options for differential coverage based on
                            taxpayer adjusted gross income and return
                            complexity) of developing and running a free
                            direct efile tax return system, including costs
                            to build and administer each release, with a
                            focus on multi-lingual and mobile-friendly
                            features and safeguards for taxpayer data; (II)
                            taxpayer opinions, expectations, and level of
                            trust, based on surveys, for such a free direct
                            efile system; and (III) the opinions of an
                            independent third-party on the overall
                            feasibility, approach, schedule, cost,
                            organizational design, and Internal Revenue
                            Service capacity to deliver such a direct efile
                            tax return system, $15,000,000, to remain
                            available until September 30, 2022: Provided,
                            That these amounts shall be in addition to
                            amounts otherwise available for such purposes.
                        (B) Treasury inspector general for tax
                    administration.--For necessary expenses of the Treasury
                    Inspector General for Tax Administration in carrying
                    out the Inspector General Act of 1978, as amended,
                    including purchase and hire of passenger motor vehicles
                    (31 U.S.C. 1343(b)); and services authorized by 5
                    U.S.C. 3109, at such rates as may be determined by the
                    Inspector General for Tax Administration, $403,000,000,
                    to remain available until September 30, 2031: Provided,
                    That these amounts shall be in addition to amounts
                    otherwise available for such purposes.
                        (C) Office of tax policy.--For necessary expenses
                    of the Office of Tax Policy of the Department of the
                    Treasury to carry out functions related to promulgating
                    regulations under the Internal Revenue Code of 1986,
                    $104,533,803, to remain available until September 30,
                    2031: Provided, That these amounts shall be in addition
                    to amounts otherwise available for such purposes.
                        (D) United states tax court.--For necessary
                    expenses of the United States Tax Court, including
                    contract reporting and other services as authorized by
                    5 U.S.C. 3109; $153,000,000, to remain available until
                    September 30, 2031: Provided, That these amounts shall
                    be in addition to amounts otherwise available for such
                    purposes.
                (2) Multi-year operational plan.--
                        (A) In general.--Not later than 6 months after the
                    date of the enactment of this Act, the Commissioner of
                    Internal Revenue shall submit to Congress a plan
                    detailing how the funds appropriated under paragraph
                    (1)(A)(i) will be spent over the ten-year period ending
                    with fiscal year 2031.
                        (B) Quarterly updates.--
                                (i) In general.--Not later than the last
                            day of each calendar quarter beginning during
                            the applicable period, the Commissioner of
                            Internal Revenue shall submit to Congress a
                            report on the plan established under
                            subparagraph (A), including--
                                        (I) any updates to the plan;
                                        (II) progress made in implementing
                                    the plan; and
                                        (III) any changes in circumstances
                                    or challenges in implementing the plan.
                                (ii) Applicable period.--For purposes of
                            clause (i), the applicable period is the period
                            beginning 1 year after the date the report
                            under subparagraph (A) is due and ending on
                            September 30, 2031.
                        (C) Reduction in appropriation.--
                                (i) In general.--In the case of any failure
                            to submit a plan required under subparagraph
                            (A) or a report required under subparagraph (B)
                            by the required date, the amounts made
                            available under paragraph (1)(A)(i) shall be
                            reduced by $100,000 for each day after such
                            required date that report has not been
                            submitted to Congress.
                                (ii) Required date.--For purposes of clause
                            (i), the required date is the date that is 60
                            days after the date the plan or report is
                            required to be submitted under subparagraph (A)
                            or (B), as the case may be.
                (3) No tax increases on certain taxpayers.--Nothing in this
            subsection is intended to increase taxes on any taxpayer with a
            taxable income below $400,000.
        (b) Personnel Flexibilities.--The Secretary of the Treasury (or the
    Secretary's delegate) may use the funds made available under subsection
    (a)(1)(A), subject to such policies as the Secretary (or the
    Secretary's delegate) may establish, to take such personnel actions as
    the Secretary (or the Secretary's delegate) determines necessary to
    administer the Internal Revenue Code of 1986, including--
                (1) utilizing direct hire authority to recruit and appoint
            qualified applicants, without regard to any notice or
            preference requirements, directly to positions in the
            competitive service;
                (2) in addition to the authority under section 7812(1) of
            the Internal Revenue Code of 1986, appointing not more than 200
            individuals to positions in the Internal Revenue Service under
            streamlined critical pay authority, except that--
                        (A) the authority to offer streamlined critical pay
                    under this paragraph shall expire on September 30,
                    2031; and
                        (B) the positions for which streamlined critical
                    pay is authorized under this paragraph may include
                    positions critical to the purposes described in
                    subclauses (I), (II), and (III) of subsection
                    (a)(1)(A)(i); and
                (3) appointing, without approval of the Office of Personnel
            Management, not more than 300 individuals to critical pay
            positions in the Internal Revenue Service for which--
                        (A) the rate of basic pay may not exceed the salary
                    set in accordance with section 104 of title 3, United
                    States Code; and
                        (B) the total annual compensation paid to an
                    employee in such a position, including allowances,
                    differentials, bonuses, awards, and similar cash
                    payments, may not exceed the maximum amount of total
                    annual compensation payable at the salary set in
                    accordance with section 104 of title 3, United States
                    Code.

    SEC. 138402. APPLICATION OF BACKUP WITHHOLDING WITH RESPECT TO THIRD
                  PARTY NETWORK TRANSACTIONS.

        (a) In General.--Section 3406(b) is amended by adding at the end
    the following new paragraph:
                ``(8) Other reportable payments include payments in
            settlement of third party network transactions only where
            aggregate for calendar year is $600 or more.--Any payment in
            settlement of a third party network transaction required to be
            shown on a return required under section 6050W which is made
            during any calendar year shall be treated as a reportable
            payment only if--
                        ``(A) the aggregate amount of such payment and all
                    previous such payments made by the third party
                    settlement organization to the participating payee
                    during such calendar year equals or exceeds $600, or
                        ``(B) the third party settlement organization was
                    required under section 6050W to file a return for the
                    preceding calendar year with respect to payments to the
                    participating payee.''.
        (b) Conforming Amendment.--Section 6050W(e) is amended by inserting
    ``equal or'' before ``exceed $600''.
        (c) Effective Date.--The amendments made by this section shall
    apply to calendar years beginning after December 31, 2021.
        (d) Transitional Rule for 2022.--In the case of payments made
    during calendar year 2022, section 3406(b)(8)(A) of the Internal
    Revenue Code of 1986 (as added by this section) shall be applied by
    inserting ``and the aggregate number of third party network
    transactions settled by the third party settlement organization with
    respect to the participating payee during such calendar year exceeds
    200'' before the comma at the end.

    SEC. 138403. MODIFICATION OF PROCEDURAL REQUIREMENTS RELATING TO
                  ASSESSMENT OF PENALTIES.

        (a) Repeal of Approval Requirement.--Section 6751 is amended by
    striking subsection (b).
        (b) Quarterly Certifications of Compliance With Procedural
    Requirements.--Section 6751, as amended by subsection (a) of this
    section, is amended by inserting after subsection (a) the following new
    subsection:
        ``(b) Quarterly Certifications of Compliance.--Each appropriate
    supervisor of employees of the Internal Revenue Service shall certify
    quarterly by letter to the Commissioner of Internal Revenue whether or
    not the requirements of subsection (a) and administrative policies
    intended to ensure voluntary compliance have been met with respect to
    notices of penalty issued by such employees.''.
        (c) Effective Dates.--
                (1) Repeal of approval requirement.--The amendment made by
            subsection (a) shall take effect as if included in section 3306
            of the Internal Revenue Service Restructuring and Reform Act of
            1998.
                (2) Quarterly certifications of compliance with procedural
            requirements.--The amendment made by subsection (b) shall apply
            to notices of penalty issued after the date of the enactment of
            this Act.

                            PART 5--OTHER PROVISIONS

    SEC. 138501. MODIFICATIONS TO LIMITATION ON DEDUCTION OF EXCESSIVE
                  EMPLOYEE REMUNERATION.

        (a) In General.--Section 162(m) is amended by adding at the end the
    following new paragraph:
                ``(7) Special rules related to limitation on deduction of
            excessive employee remuneration.--
                        ``(A) Aggregation rule.--A rule similar to the rule
                    of paragraph (6)(C)(ii) shall apply for purposes of
                    paragraph (1).
                        ``(B) Regulations.--The Secretary shall prescribe
                    such regulations or other guidance as may be necessary
                    or appropriate to carry out the purposes of paragraph
                    (1), including regulations or other guidance to prevent
                    the avoidance of such purposes, including through the
                    performance of services other than as an employee or by
                    providing compensation through a pass-through or other
                    entity.''.
        (b) Applicable Employee Remuneration.--Section 162(m)(4)(A) is
    amended--
                (1) by inserting ``(including performance-based
            compensation, commissions, post-termination compensation, and
            beneficiary payments)'' after ``remuneration for services'',
            and
                (2) by inserting ``and whether or not such remuneration is
            paid directly by the publicly held corporation'' after
            ``whether or not during the taxable year''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 138502. EXTENSION OF TAX TO FUND BLACK LUNG DISABILITY TRUST FUND.

        (a) In General.--Section 4121(e)(2)(A) is amended by striking
    ``December 31, 2021'' and inserting ``December 31, 2025''.
        (b) Effective Date.--The amendment made by this section shall apply
    to sales after December 31, 2021.

    SEC. 138503. PROHIBITED TRANSACTIONS RELATING TO HOLDING DISC OR FSC IN
                  INDIVIDUAL RETIREMENT ACCOUNT.

        (a) In General.--Section 4975(c)(1) is amended by striking ``or''
    at the end of subparagraph (E), by striking the period at the end of
    subparagraph (F) and inserting ``; or'', and by adding at the end the
    following new subparagraph:
                        ``(G) investment, at the direction of a
                    disqualified person, by an individual retirement
                    account in an interest in a DISC or FSC that receives
                    any commission, or other payment, from an entity any
                    stock or interest in which is owned by the individual
                    for whose benefit the account is maintained.''.
        (b) Special Rules of Application.--Section 4975(c) is amended by
    adding at the end the following new paragraph:
                ``(8) Special rules of application for DISC and FSC
            investments.--
                        ``(A) Indirect holding of DISC or FSC.--For
                    purposes of paragraph (1)(G), investment by an
                    individual retirement account in an interest in an
                    entity that owns (directly or indirectly) an interest
                    in a DISC or FSC shall be treated as investment by such
                    account in an interest in such DISC or FSC.
                        ``(B) Constructive ownership.--For purposes of
                    determining ownership of stock (or any other interest)
                    in an entity under paragraph (1)(G) and ownership of an
                    interest in a DISC or FSC under subparagraph (A), the
                    rules prescribed by section 318 for determining
                    ownership shall apply, except that such section shall
                    be applied by substituting `10 percent' for `50
                    percent' each place it appears.
                        ``(C) DISC and FSC.--For purposes of this
                    subsection, the terms `DISC' and `FSC' shall have the
                    respective meanings given such terms by section
                    992(a)(1)) and section 922(a) (as in effect before its
                    repeal by the FSC Repeal and Extraterritorial Income
                    Exclusion Act of 2000).''.
        (c) Application of Tax to Terminated Individual Retirement
    Accounts.--Section 4975(c)(3) is amended by adding at the end the
    following: ``The preceding sentence shall not apply in the case of a
    prohibited transaction described in paragraph (1)(G).''.
        (d) Related Rules for Individual Retirement Accounts.--
                (1) In general.--Section 408(a) is amended by inserting
            after paragraph (6) the following new paragraph:
                ``(7) No part of the trust funds will be invested in any
            interest in a DISC or a FSC that receives any commission, or
            other payment, from an entity any stock or interest in which is
            owned by the individual for whose benefit the trust is
            maintained. For purposes of the preceding sentence, the
            definitions and rules of section 4975(c)(8) shall apply.''.
        (e) Loss of Exemption of Account.--Section 408(e)(2), as amended by
    the preceding provisions of this Act, is amended--
                (1) by redesignating subparagraph (B) as subparagraph (C),
                (2) by inserting after subparagraph (A) the following new
            subparagraph:
                        ``(B) Prohibited investment.--If, during any
                    taxable year of the individual for whose benefit any
                    individual retirement account is maintained, the
                    investment of any part of the funds of such individual
                    retirement account does not comply with subsection
                    (a)(7), such account ceases to be an individual
                    retirement account as of the first day of such taxable
                    year. For purposes of this subparagraph, the separate
                    account for the benefit of any individual within an
                    individual retirement account maintained by an employer
                    or association of employees is treated as a separate
                    individual retirement account.'',
                (3) by striking ``where employee engages in prohibited
            transaction'' in the heading and inserting ``in case of certain
            prohibited transactions and investments'',
                (4) by striking ``(A)'' in subparagraph (C), as so
            redesignated, and inserting ``(A) or (B)''.
        (f) Conforming Amendments.--
                (1) Section 408(c)(1) is amended by striking ``(1) through
            (6)'' and inserting ``(1) through (7)''.
                (2) Section 4975(c)(3) is amended--
                        (A) striking ``established'' and inserting
                    ``maintained'',
                        (B) by striking ``transaction'' both places it
                    appears and inserting ``transaction or investment'',
                    and
                        (C) by striking ``section 408(e)(2)(A)'' and
                    inserting ``subparagraph (A) or (B) of section
                    408(e)(2)''.
        (g) Effective Date.--The amendments made by this section shall
    apply to stock and other interests acquired or held on or after
    December 31, 2021.

    SEC. 138504. CLARIFICATION OF TREATMENT OF DISC GAINS AND DISTRIBUTIONS
                  OF CERTAIN FOREIGN SHAREHOLDERS.

        (a) In General.--Section 996(g) is amended by striking ``of such
    shareholder'' and inserting ``deemed to be had by such shareholder''.
        (b) Effective Date.--The amendments made by subsection (a) shall
    apply to gains and distributions after December 31, 2021.
        (c) Application to Foreign Sales Corporations.--In the case of any
    distribution after December 31, 2021, section 926(b)(1) of the Internal
    Revenue Code of 1986 (prior to its repeal by the FSC Repeal and
    Extraterritorial Income Exclusion Act of 2000) shall be applied by
    substituting ``deemed to be had by such shareholder'' for ``of such
    shareholder''.
        (d) No Inference.--This section (and the amendments made by this
    section) shall not be construed to create any inference with respect to
    the proper application of any provision of the Internal Revenue Code of
    1986 with respect to gains and distributions before January 1, 2022.

    SEC. 138505. TREATMENT OF CERTAIN QUALIFIED SOUND RECORDING
                  PRODUCTIONS.

        (a) Election To Treat Costs as Expenses.--Section 181(a)(1) is
    amended by striking ``qualified film or television production, and any
    qualified live theatrical production,'' and inserting ``qualified film
    or television production, any qualified live theatrical production, and
    any qualified sound recording production''.
        (b) Dollar Limitation.--Section 181(a)(2) is amended by adding at
    the end the following new subparagraph:
                        ``(C) Qualified sound recording production.--
                    Paragraph (1) shall not apply to so much of the
                    aggregate cost of any qualified sound recording
                    production, or to so much of the aggregate, cumulative
                    cost of all such qualified sound recording productions
                    in the taxable year, as exceeds $150,000.''.
        (c) No Other Deduction or Amortization Deduction Allowable.--
    Section 181(b) is amended by striking ``qualified film or television
    production or any qualified live theatrical production'' and inserting
    ``qualified film or television production, any qualified live
    theatrical production, or any qualified sound recording production''.
        (d) Election.--Section 181(c)(1) is amended by striking ``qualified
    film or television production or any qualified live theatrical
    production'' and inserting ``qualified film or television production,
    any qualified live theatrical production, or any qualified sound
    recording production''.
        (e) Qualified Sound Recording Production Defined.--Section 181 is
    amended by redesignating subsections (f) and (g) as subsections (g) and
    (h), respectively, and by inserting after subsection (e) the following
    new subsection:
        ``(f) Qualified Sound Recording Production.--For purposes of this
    section, the term `qualified sound recording production' means a sound
    recording (as defined in section 101 of title 17, United States Code)
    produced and recorded in the United States.''.
        (f) Termination.--Section 181(h) (as redesignated by subsection
    (e)) is amended by striking ``or qualified live theatrical
    productions'' and inserting ``, qualified live theatrical productions,
    or qualified sound recording productions''.
        (g) Bonus Depreciation.--
                (1) Qualified sound recording production as qualified
            property.--Section 168(k)(2)(A)(i) is amended--
                        (A) by striking ``or'' at the end of subclause
                    (IV), by adding ``or'' at the end of subclause (V), and
                    by inserting after subclause (V) the following:
                                        ``(VI) which is a qualified sound
                                    recording production (as defined in
                                    subsection (f) of section 181) for
                                    which a deduction would have been
                                    allowable under section 181 without
                                    regard to subsections (a)(2) and (h) of
                                    such section or this subsection,'', and
                        (B) in subclauses (IV) and (V) (as amended) by
                    striking ``without regard to subsections (a)(2) and
                    (g)'' both places it appears and inserting ``without
                    regard to subsections (a)(2) and (h)''.
                (2) Production placed in service.--Section 168(k)(2)(H) is
            amended by striking ``and'' at the end of clause (i), by
            striking the period at the end of clause (ii) and inserting ``,
            and'', and by adding after clause (ii) the following:
                                ``(iii) a qualified sound recording
                            production shall be considered to be placed in
                            service at the time of initial release or
                            broadcast.''.
        (h) Conforming Amendments.--
                (1) The heading for section 181 is amended to read as
            follows: ``treatment of certain qualified productions.''.
                (2) The table of sections for part VI of subchapter B of
            chapter 1 is amended by striking the item relating to section
            181 and inserting the following new item:

    ``Sec. 181. Treatment of certain qualified productions.''.
        (i) Effective Date.--The amendments made by this section shall
    apply to productions commencing in taxable years ending after the date
    of the enactment of this Act.

    SEC. 138506. PAYMENT TO CERTAIN INDIVIDUALS WHO DYE FUEL.

        (a) In General.--Subchapter B of chapter 65 is amended by adding at
    the end the following new subsection:

    ``SEC. 6433. DYED FUEL.

        ``(a) In General.--If a person establishes to the satisfaction of
    the Secretary that such person meets the requirements of subsection (b)
    with respect to diesel fuel or kerosene, then the Secretary shall pay
    to such person an amount (without interest) equal to the tax described
    in subsection (b)(2)(A) with respect to such diesel fuel or kerosene.
        ``(b) Requirements.--
                ``(1) In general.--A person meets the requirements of this
            subsection with respect to diesel fuel or kerosene if such
            person removes from a terminal eligible indelibly dyed diesel
            fuel or kerosene.
                ``(2) Eligible indelibly dyed diesel fuel or kerosene
            defined.--The term `eligible indelibly dyed diesel fuel or
            kerosene' means diesel fuel or kerosene--
                        ``(A) with respect to which a tax under section
                    4081 was previously paid (and not credited or
                    refunded), and
                        ``(B) which is exempt from taxation under section
                    4082(a).
        ``(c) Cross Reference.--For civil penalty for excessive claims
    under this section, see section 6675.''.
        (b) Conforming Amendments.--
                (1) Section 6206 is amended--
                        (A) by striking ``or 6427'' each place it appears
                    and inserting ``6427, or 6433'', and
                        (B) by striking ``6420 and 6421'' and inserting
                    ``6420, 6421, and 6433''.
                (2) Section 6430 is amended--
                        (A) by striking ``or'' at the end of paragraph (2),
                    by striking the period at the end of paragraph (3) and
                    inserting ``or'', and by adding at the end the
                    following new paragraph:
                ``(4) which are removed as eligible indelibly dyed diesel
            fuel or kerosene under section 6433.''.
                (3) Section 6675 is amended--
                        (A) in subsection (a), by striking ``or 6427
                    (relating to fuels not used for taxable purposes)'' and
                    inserting ``6427 (relating to fuels not used for
                    taxable purposes), or 6433 (relating to eligible
                    indelibly dyed fuel)'', and
                        (B) in subsection (b)(1), by striking ``6421, or
                    6427,'' and inserting ``6421, 6427, or 6433''.
                (4) The table of sections for subchapter B of chapter 65 is
            amended by adding at the end the following new item:

    ``Sec. 6433. Dyed fuel.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to eligible indelibly dyed diesel fuel or kerosene removed on or
    after the date that is 180 days after the date of the enactment of this
    section.

    SEC. 138507. TREATMENT OF FINANCIAL GUARANTY INSURANCE COMPANIES AS
                  QUALIFYING INSURANCE CORPORATIONS UNDER PASSIVE FOREIGN
                  INVESTMENT COMPANY RULES.

        (a) In General.--Section 1297(f)(3) is amended by adding at the end
    the following new subparagraph:
                        ``(C) Special rules for financial guaranty
                    insurance companies.--
                                ``(i) In general.--Notwithstanding
                            subparagraphs (A)(ii) and (B), the applicable
                            insurance liabilities of a financial guaranty
                            insurance company shall include its unearned
                            premium reserves if--
                                        ``(I) such company is prohibited
                                    under generally accepted accounting
                                    principles from reporting on its
                                    applicable financial statements
                                    reserves for losses and loss adjustment
                                    expenses with respect to a financial
                                    guaranty insurance or reinsurance
                                    contract except to the extent that
                                    losses and loss adjustment expenses are
                                    expected to exceed the unearned premium
                                    reserves on the contract,
                                        ``(II) the applicable financial
                                    statement of such company reports
                                    financial guaranty exposure of at least
                                    15-to-1 or State or local bond exposure
                                    of at least 9-to-1 (8-to-1 in the case
                                    of a taxable year of such company which
                                    ends on or before December 31, 2018),
                                    and
                                        ``(III) such company includes in
                                    its insurance liabilities only its
                                    unearned premium reserves relating to
                                    insurance written or assumed that is
                                    within the single risk limits set forth
                                    in subsection (D) of section 4 of the
                                    Financial Guaranty Insurance Guideline
                                    (modified by using total shareholder's
                                    equity as reported on the applicable
                                    financial statement of the company
                                    rather than aggregate of the surplus to
                                    policyholders and contingency
                                    reserves).
                                ``(ii) Application of alternative facts and
                            circumstances test.--A financial guaranty
                            insurance company shall be treated as
                            satisfying the requirements of paragraph
                            (2)(B)(ii).
                                ``(iii) Financial guaranty insurance
                            company.--For purposes of this subparagraph,
                            the term `financial guaranty insurance company'
                            means any insurance company the sole business
                            of which is writing or reinsuring financial
                            guaranty insurance (as defined in subsection
                            (A) of section 1 of the Financial Guaranty
                            Insurance Guideline) which is permitted under
                            subsection (B) of section 4 of such Guideline.
                                ``(iv) Financial guaranty exposure.--For
                            purposes of this subparagraph, the term
                            `financial guaranty exposure' means the ratio
                            of--
                                        ``(I) the net debt service
                                    outstanding insured or reinsured by the
                                    company that is within the single risk
                                    limits set forth in the Financial
                                    Guaranty Insurance Guideline (as
                                    reported on such company's applicable
                                    financial statement), to
                                        ``(II) the company's total assets
                                    (as so reported).
                                ``(v) State or local bond exposure.--For
                            purposes of this subparagraph, the term `State
                            or local bond exposure' means the ratio of--
                                        ``(I) the net unpaid principal of
                                    State or local bonds (as defined in
                                    section 103(c)(1)) insured or reinsured
                                    by the company that is within the
                                    single risk limits set forth in the
                                    Financial Guaranty Insurance Guideline
                                    (as reported on such company's
                                    applicable financial statement), to
                                        ``(II) the company's total assets
                                    (as so reported).''
                                ``(vi) Financial guaranty insurance
                            guideline.--For purposes of this subparagraph--
                                        ``(I) In general.--The term
                                    `Financial Guaranty Insurance
                                    Guideline' means the October 2008 model
                                    regulation that was adopted by the
                                    National Association of Insurance
                                    Commissioners on December 4, 2007.
                                        ``(II) Determinations made by
                                    secretary.--The determination of
                                    whether any provision of the Financial
                                    Guaranty Insurance Guideline has been
                                    satisfied shall be made by the
                                    Secretary.''.
        (b) Reporting of Certain Items.--Section 1297(f)(4) is amended by
    adding at the end the following new subparagraph:
                        ``(C) Clarification that certain items on
                    applicable financial statement be separately reported
                    with respect to corporation.--An amount described in
                    paragraph (1)(B) or clause (i)(II), (i)(III), (iv)(I),
                    (iv)(II), (v)(I), or (v)(II) of paragraph (3)(C) shall
                    be treated as reported on an applicable financial
                    statement for purposes of this section if--
                                ``(i) such amount is separately reported on
                            such statement with respect to the corporation
                            referred to in paragraph (1), or
                                ``(ii) such amount is separately determined
                            for purposes of calculating an amount which is
                            reported on such statement.
                        ``(D) Authority of secretary to require
                    reporting.--
                                ``(i) In general.--Each United States
                            person who owns an interest in a specified non-
                            publicly traded foreign corporation and who
                            takes the position that such corporation is not
                            a passive foreign investment company shall
                            report to the Secretary such information with
                            respect to such corporation as the Secretary
                            may require.
                                ``(ii) Specified non-publicly traded
                            foreign corporation.--For purposes of this
                            subparagraph, the term `specified non-publicly
                            traded foreign corporation' means any foreign
                            corporation--
                                        ``(I) which would be a passive
                                    foreign investment company if
                                    subsection (b)(2)(B) did not apply, and
                                        ``(II) no interest in which is
                                    traded on an established securities
                                    market.''.
        (c) Effective Date.--
                (1) In general.--Except as otherwise provided in this
            subsection, the amendments made by this section shall take
            effect as if included in section 14501 of Public Law 115-97.
                (2) Reporting.--The amendment made by subsection (b) shall
            apply to reports made after the date of the enactment of this
            Act.

    SEC. 138508. EXTENSION OF PERIOD OF LIMITATION FOR CERTAIN LEGALLY
                  MARRIED COUPLES.

        (a) In General.--In the case of an individual first treated as
    married for purposes of the Internal Revenue Code of 1986 by the
    application of the holdings of Revenue Ruling 2013-17--
                (1) if such individual filed a return (other than a joint
            return) for a taxable year ending before September 16, 2013,
            for which a joint return could have been made by the individual
            and the individual's spouse but for the fact that such holdings
            were not effective at the time of filing, such return shall be
            treated as a separate return within the meaning of section
            6013(b) of such Code and the time prescribed by section
            6013(b)(2)(A) of such Code for filing a joint return after
            filing a separate return shall not expire before the date
            prescribed by law (including extensions) for filing the return
            of tax for the taxable year that includes the date of the
            enactment of this Act, and
                (2) in the case of a joint return filed pursuant to
            paragraph (1)--
                        (A) the period of limitation prescribed by section
                    6511(a) of such Code for any such taxable year shall be
                    extended until the date prescribed by law (including
                    extensions) for filing the return of tax for the
                    taxable year that includes the date of the enactment of
                    this Act, and
                        (B) section 6511(b)(2) of such Code shall not apply
                    to any claim of credit or refund with respect to such
                    return.
        (b) Amendments, etc. Restricted to Change in Marital Status.--
    Subsection (a) shall apply only with respect to amendments to the
    return of tax, and claims for credit or refund, relating to a change in
    the marital status for purposes of the Internal Revenue Code of 1986 of
    the individual.

    SEC. 138514. ALLOWANCE OF DEDUCTION FOR CERTAIN EXPENSES OF THE TRADE
                  OR BUSINESS OF BEING AN EMPLOYEE.

        (a) Above-the-Line Deduction for Union Dues.--Section 62(a)(2) is
    amended by adding at the end the following new subparagraph:
                ``(F) Union dues.--In the case of any taxable year
            beginning after December 31, 2021, and before January 1, 2026,
            the deductions allowed by section 162 which are both--
                        ``(A) not in excess of $250, and
                        ``(B) attributable to a trade or business
                    consisting of the performance of services by the
                    taxpayer as an employee if such deductions are for dues
                    paid to a labor organization described in section
                    501(c)(5) and with respect to which such taxpayer
                    remained a member through the end of the taxable
                    year.''.
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 138515. TEMPORARY INCREASE IN EMPLOYER-PROVIDED CHILD CARE CREDIT.

        (a) In General.--Section 45F is amended by adding at the end the
    following new subsection:
        ``(g) Temporary Increase.--In the case of any taxable year
    beginning after December 31, 2021, and before January 1, 2026--
                ``(1) Increase in percentage of credit for qualified child
            care expenditures.--Subsection (a)(1) shall be applied by
            substituting `50 percent' for `25 percent'.
                ``(2) Increase in dollar limitation.--Subsection (b) shall
            be applied by substituting `$500,000' for `$150,000'.
                ``(3) Preservation of dollar limitation on qualified child
            care resource and referral expenditures.--The aggregate amount
            of qualified child care resource and referral expenditures
            which may be taken into account under subsection (a)(2) for any
            taxable year shall not exceed $1,500,000.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2021.

    SEC. 138516. PAYROLL CREDIT FOR COMPENSATION OF LOCAL NEWS JOURNALISTS.

        (a) In General.--Subchapter D of chapter 21 is amended by adding at
    the end the following new section:

    ``SEC. 3135. LOCAL NEWS JOURNALIST COMPENSATION CREDIT.

        ``(a) In General.--In the case of an eligible local news journalist
    employer, there shall be allowed as a credit against the taxes imposed
    by section 3111(b) for each calendar quarter an amount equal to the
    applicable percentage of wages paid by such employer to local news
    journalists for such calendar quarter.
        ``(b) Limitations and Refundability.--
                ``(1) Number of local news journalists taken into
            account.--The number of local news journalists which may be
            taken into account under subsection (a) with respect to any
            eligible local news journalist employer for any calendar
            quarter shall not exceed 1,500.
                ``(2) Wages taken into account.--The amount of wages paid
            with respect to any individual which may be taken into account
            under subsection (a) during any calendar quarter by the
            eligible local news journalist employer shall not exceed
            $12,500.
                ``(3) Credit limited to employment taxes.--The credit
            allowed by subsection (a) with respect to any calendar quarter
            shall not exceed the taxes imposed by section 3111(b) on the
            wages paid with respect to the employment of all the employees
            of the eligible local news journalist employer for such
            calendar quarter.
                ``(4) Refundability of excess credit.--If the amount of the
            credit under subsection (a) exceeds the limitation of paragraph
            (3) for any calendar quarter, such excess shall be treated as
            an overpayment that shall be refunded under sections 6402(a)
            and 6413(b).
        ``(c) Eligible Local News Journalist Employer.--For purposes of
    this section--
                ``(1) In general.--The term `eligible local news journalist
            employer' means, with respect to any calendar quarter, any
            employer which--
                        ``(A) is--
                                ``(i) an eligible local news organization,
                            or
                                ``(ii) a qualifying broadcast station, and
                        ``(B) employs local news journalists.
                ``(2) Eligible local news organization.--The term `eligible
            local news organization' means, with respect to any calendar
            quarter, any employer--
                        ``(A) which publishes one or more qualifying
                    publications during the calendar quarter,
                        ``(B) which is not a disqualified organization, and
                        ``(C) which did not derive more than 50 percent of
                    its gross receipts for such calendar quarter from
                    disqualified organizations.
                ``(3) Qualifying broadcast station.--The term `qualifying
            broadcast station' means, with respect to any calendar quarter,
            any employer--
                        ``(A) which owns or operates a broadcast station
                    (as defined in section 3 of the Communications Act of
                    1934),
                        ``(B) which is not a disqualified organization,
                        ``(C) which did not derive more than 50 percent of
                    its gross receipts for such calendar quarter from
                    disqualified organizations, and
                        ``(D) which discloses its ownership to the public
                    at such times and in such manner as identified by the
                    Secretary.
        ``(d) Other Definitions.--For purposes of this section--
                ``(1) Applicable percentage.--The term `applicable
            percentage' means--
                        ``(A) in the case of each of the first 4 calendar
                    quarters to which this section applies, 50 percent, and
                        ``(B) in the case of each calendar quarter
                    thereafter, 30 percent.
                ``(2) Local news journalist.--
                        ``(A) In general.--The term `local news journalist'
                    means, with respect to any eligible local news
                    journalist employer for any calendar quarter, any full-
                    time employee (as defined in section 4980H(c)(4)) who--
                                ``(i) provides qualified services for an
                            average of not less than 30 hours per week for
                            each week during which such employee is
                            employed by the eligible local news journalist
                            employer during the calendar quarter, and
                                ``(ii) resides within 50 miles of the local
                            community with respect to the qualifying
                            publication or qualifying broadcast station
                            with respect to which the qualified services
                            are provided.
                        ``(B) Qualified services.--For purposes of
                    subparagraph (A)(ii), the term `qualified services'
                    means services--
                                ``(i) which consist of gathering,
                            preparing, directing the recording of,
                            producing, collecting, photographing,
                            recording, writing, editing, reporting,
                            presenting, or publishing original local
                            community news for dissemination to the local
                            community, and
                                ``(ii) which are provided with respect to--
                                        ``(I) a qualifying publication of
                                    an eligible local news organization, or
                                        ``(II) the local community of a
                                    qualifying broadcast station.
                ``(3) Qualifying publication.--The term `qualifying
            publication' means, with respect to any calendar quarter, any
            print or digital publication--
                        ``(A) the primary purpose of which is to serve a
                    local community by providing local news,
                        ``(B) which--
                                ``(i) is published during the calendar
                            quarter, and
                                ``(ii) has been published during each of
                            the 4 calendar quarters preceding such calendar
                            quarter,
                        ``(C) which is covered by media liability insurance
                    for such calendar quarter,
                        ``(D) which discloses its ownership to the public
                    at such times and in such manner as identified by the
                    Secretary, and
                        ``(E) which receives services from not more than
                    1,500 persons during such calendar quarter.
                ``(4) Local community.--The term `local community' means,
            with respect to any qualifying broadcast station or qualifying
            publication, a geographically contiguous area that does not
            exceed the boundaries of--
                        ``(A) in the case of a qualifying broadcast
                    station, the area for which the qualifying broadcast
                    station is licensed to serve by the Federal
                    Communications Commission under section 307 of the
                    Communications Act of 1934, and
                        ``(B) in the case of a qualifying publication--
                                ``(i) the metropolitan or micropolitan
                            statistical area, as defined by the Office of
                            Management and Budget, in which the qualifying
                            publication is primarily distributed,
                                ``(ii) if such qualifying publication is
                            not primarily distributed in a metropolitan or
                            micropolitan statistical area, political
                            subdivision of the State in which such
                            qualifying publication is primarily
                            distributed, or
                                ``(iii) if such qualifying publication is
                            not primarily distributed in a metropolitan or
                            micropolitan statistical area or a political
                            subdivision of a State, the State in which such
                            qualifying publication is primarily
                            distributed.
            For purposes of subparagraph (B), in the case of a qualifying
            publication which is a digital publication, such qualifying
            publication shall be considered to be primarily distributed in
            the area where such publication is primarily consumed.
                ``(5) Disqualified organization.--The term `disqualified
            organization' means--
                        ``(A) any organization described in section
                    501(c)(4) and exempt from tax under section 501(a),
                        ``(B) any organization described in section 527,
                    and
                        ``(C) any organization that is owned or controlled
                    (directly or indirectly) by one or more organizations
                    described in subparagraph (A) or (B).
                ``(6) Gross receipts.--
                        ``(A) In general.--Except as provided in
                    subparagraph (B), the term `gross receipts' has the
                    meaning given such term as used in section 448(c).
                        ``(B) Tax-exempt organizations.--In the case of an
                    organization which is described in section 501(c) and
                    exempt from tax under section 501(a), any reference in
                    this section to gross receipts shall be treated as a
                    reference to gross receipts within the meaning of
                    section 6033.
                ``(7) Other terms.--Any term used in this section which is
            also used in this chapter shall have the same meaning as when
            used in such chapter.
        ``(e) Aggregation Rule.--All persons treated as a single employer
    under subsection (a) or (b) of section 52, or subsection (m) or (o) of
    section 414, shall be treated as one employer for purposes of this
    section.
        ``(f) Certain Rules to Apply.--
                ``(1) In general.--For purposes of this section--
                        ``(A) except as provided in paragraph (2), rules
                    similar to the rules of section 51(i)(1) shall apply,
                    and
                        ``(B) rules similar to the rules of section 280C(a)
                    shall apply.
                ``(2) Exception.--Paragraph (1)(A) shall not apply with
            respect to any local news journalist of an eligible local news
            journalist employer which employs fewer than 15 local news
            journalists during the calendar quarter.
        ``(g) Certain Governmental Employers.--
                ``(1) In general.--This credit shall not apply to the
            Government of the United States, the government of any State or
            political subdivision thereof, or any agency or instrumentality
            of any of the foregoing.
                ``(2) Exception.--Paragraph (1) shall not apply to any
            public broadcasting entity (as defined in section 397(11) of
            the Communications Act of 1934 (47 U.S.C. 397(11))).
        ``(h) Election To Have Section Not Apply.--This section shall not
    apply with respect to any eligible local news journalist employer for
    any calendar quarter if such employer elects (at such time and in such
    manner as the Secretary may prescribe) not to have this section apply.
        ``(i) Special Rules.--
                ``(1) Employee not taken into account more than once.--An
            employee shall not be included for purposes of this section for
            any period with respect to any employer if such employer is
            allowed a credit under section 51 with respect to such employee
            for such period.
                ``(2) Denial of double benefit.--Any wages taken into
            account in determining the credit allowed under this section
            shall not be taken into account for purposes of determining the
            credit allowed under section 41, 45A, 45P, 45S, or 1396.
                ``(3) Third-party payors.--Any credit allowed under this
            section shall be treated as a credit described in section
            3511(d)(2) of such Code.
        ``(j) Treatment of Deposits.--The Secretary shall waive any penalty
    under section 6656 for any failure to make a deposit of any taxes
    imposed under section 3111(b) if the Secretary determines that such
    failure was due to the reasonable anticipation of the credit allowed
    under this section.
        ``(k) Extension of Limitation on Assessment.--Notwithstanding
    section 6501, the limitation on the time period for the assessment of
    any amount attributable to a credit claimed under this section shall
    not expire before the date that is 5 years after the later of--
                ``(1) the date on which the original return which includes
            the calendar quarter with respect to which such credit is
            determined is filed, or
                ``(2) the date on which such return is treated as filed
            under section 6501(b)(2).
        ``(l) Regulations and Guidance.--The Secretary shall issue such
    forms, instructions, regulations, and guidance as are necessary--
                ``(1) with respect to the application of the credit under
            subsection (a) to third-party payors (including professional
            employer organizations, certified professional employer
            organizations, or agents under section 3504), including
            regulations or guidance allowing such payors to submit
            documentation necessary to substantiate the eligible employer
            status of employers that use such payors, and
                ``(2) to prevent the avoidance of the purposes of the
            limitations under this section.
    Any forms, instructions, regulations, or other guidance described in
    paragraph (1) shall require the customer to be responsible for the
    accounting of the credit and for any liability for improperly claimed
    credits and shall require the certified professional employer
    organization or other third-party payor to accurately report such tax
    credits based on the information provided by the customer.
        ``(m) Application.--This section shall only apply to wages paid in
    calendar quarters beginning after the date of the enactment of this
    section and beginning before the date that is 5 years after the first
    day of the first calendar quarter to which this section applies.''.
        (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
    States Code, is amended by inserting ``3135,'' after ``3134,''.
        (c) Clerical Amendment.--The table of sections for subchapter D of
    chapter 21 is amended by adding at the end the following:

    ``Sec. 3135. Local news journalist compensation credit.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to calendar quarters beginning after the date of the enactment of
    this Act.

    SEC. 138517. ABOVE-THE-LINE DEDUCTION FOR EMPLOYEE UNIFORMS.

        (a) In General.--Section 62(a)(2), as amended by the preceding
    provision of this Act, is amended by adding at the end the following
    new subparagraph:
                        ``(G) Work clothes and uniforms.--In the case of
                    any taxable year beginning after December 31, 2021, and
                    before January 1, 2025, the deductions allowed by
                    section 162, not in excess of $250, which are
                    attributable to a trade or business consisting of the
                    performance of services by the taxpayer as an employee
                    if such deductions are for uniforms or work clothing
                    which are--
                                ``(i) required to be worn as a condition of
                            employment, and
                                ``(ii) not suitable for everyday wear.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2021.

    SEC. 138518. EXPENSES IN CONTINGENCY FEE CASES.

        (a) In General.--Section 162 is amended by redesignating subsection
    (s) as subsection (t) and by inserting after subsection (r) the
    following new subsection:
        ``(s) Expenses in Contingency Fee Cases.--In the case of any amount
    paid or incurred in the ordinary course of the trade or business of
    practicing law the repayment of which is contingent on a recovery by
    judgment or settlement in the action to which such amount relates--
                ``(1) the deduction under subsection (a) shall be
            determined by disregarding the possibility that such amount
            will be repaid, and
                ``(2) income attributable to any related recovery shall not
            be reduced by such amount.''.
        (b) Effective Date.--The amendments made by this section shall
    apply to amounts paid, incurred, or received in taxable years beginning
    after the date of the enactment of this Act.

    SEC. 138519. INCREASE IN RESEARCH CREDIT AGAINST PAYROLL TAX FOR SMALL
                  BUSINESSES.

        (a) In General.--Clause (i) of section 41(h)(4)(B) is amended--
                (1) by striking ``Amount.--The amount'' and inserting
            ``Amount.--
                                        ``(I) In general.--The amount'',
                                    and
                (2) by adding at the end the following new subclause:
                                        ``(II) Increase.--In the case of
                                    taxable years beginning after December
                                    31, 2021, the amount in subclause (I)
                                    shall be increased by $250,000.''.
        (b) Allowance of Credit.--
                (1) In general.--Paragraph (1) of section 3111(f) is
            amended--
                        (A) by striking ``for a taxable year, there shall
                    be allowed'' and inserting ``for a taxable year--
                        ``(A) there shall be allowed'',
                        (B) by striking ``equal to the'' and inserting
                    ``equal to so much of the'',
                        (C) by striking the period at the end and inserting
                    ``as does not exceed the limitation of subclause (I) of
                    section 41(h)(4)(B)(i) (applied without regard to
                    subclause (II) thereof), and'', and
                        (D) by adding at the end the following new
                    subparagraph:
                        ``(B) there shall be allowed as a credit against
                    the tax imposed by subsection (b) for the first
                    calendar quarter which begins after the date on which
                    the taxpayer files the return specified in section
                    41(h)(4)(A)(ii) an amount equal to so much of the
                    payroll tax credit portion determined under section
                    41(h)(2) as is not allowed as a credit under
                    subparagraph (A).''.
                (2) Limitation.--Paragraph (2) of section 3111(f) is
            amended--
                        (A) by striking ``paragraph (1)'' and inserting
                    ``paragraph (1)(A)'', and
                        (B) by inserting ``, and the credit allowed by
                    paragraph (1)(B) shall not exceed the tax imposed by
                    subsection (b) for any calendar quarter,'' after
                    ``calendar quarter''.
                (3) Carryover.--Paragraph (3) of section 3111(f) is amended
            by striking ``the credit'' and inserting ``any credit''.
                (4) Deduction allowed.--Paragraph (4) of section 3111(f) is
            amended--
                        (A) by striking ``credit'' and inserting
                    ``credits'', and
                        (B) by striking ``subsection (a)'' and inserting
                    ``subsection (a) or (b)''.
        (c) Aggregation Rules.--Clause (ii) of section 41(h)(5)(B) is
    amended by striking ``the $250,000 amount'' and inserting ``each of the
    $250,000 amounts''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2021.

    SEC. 138520. IMPOSITION OF TAX ON NICOTINE.

        (a) In General.--Section 5701 is amended by redesignating
    subsection (h) as subsection (i) and by inserting after subsection (g)
    the following new subsection:
        ``(h) Nicotine.--On taxable nicotine, manufactured in or imported
    into the United States, there shall be imposed a tax equal to the
    dollar amount specified in section 5701(b)(1) (or, if greater, $50.33)
    per 1,810 milligrams of nicotine (and a proportionate tax at the like
    rate on any fractional part thereof).''.
        (b) Taxable Nicotine.--Section 5702 is amended by adding at the end
    the following new subsection:
        ``(q) Taxable Nicotine.--
                ``(1) In general.--Except as otherwise provided in this
            subsection, the term `taxable nicotine' means any nicotine
            which has been extracted, concentrated, or synthesized.
                ``(2) Exception for products approved by food and drug
            administration.--Such term shall not include any nicotine if
            the manufacturer or importer thereof demonstrates to the
            satisfaction of the Secretary of Health and Human Services that
            such nicotine will be used in--
                        ``(A) a drug--
                                ``(i) that is approved under section 505 of
                            the Federal Food, Drug, and Cosmetic Act or
                            licensed under section 351 of the Public Health
                            Service Act; or
                                ``(ii) for which an investigational use
                            exemption has been authorized under section
                            505(i) of the Federal Food, Drug, and Cosmetic
                            Act or under section 351(a) of the Public
                            Health Service Act; or
                        ``(B) a combination product (as described in
                    section 503(g) of the Federal Food, Drug, and Cosmetic
                    Act), the constituent parts of which were approved or
                    cleared under section 505, 510(k), or 515 of such Act.
                ``(3) Coordination with taxation of other tobacco
            products.--Tobacco products meeting the definition of cigars,
            cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own
            tobacco in this section shall be classified and taxed as such
            despite any concentration of the nicotine inherent in those
            products or any addition of nicotine to those products during
            the manufacturing process.
                ``(4) Regulations.--The Secretary shall prescribe such
            regulations or other guidance as is necessary or appropriate to
            carry out the purposes of this subsection, including
            regulations or other guidance for coordinating the taxation of
            tobacco products and taxable nicotine to protect revenue and
            prevent double taxation.''.
        (c) Taxable Nicotine Treated as a Tobacco Product.--Section 5702(c)
    is amended by striking ``and roll-your-own tobacco'' and inserting
    ``roll-your-own tobacco, and taxable nicotine''.
        (d) Manufacturer of Taxable Nicotine.--Section 5702, as amended by
    subsection (b), is amended by adding at the end the following new
    subsection:
        ``(r) Manufacturer of Taxable Nicotine.--
                ``(1) In general.--Any person who extracts, concentrates,
            or synthesizes nicotine shall be treated as a manufacturer of
            taxable nicotine (and as manufacturing such taxable nicotine).
                ``(2) Application of rules related to manufacturers of
            tobacco products.--Any reference to a manufacturer of tobacco
            products, or to manufacturing tobacco products, shall be
            treated as including a reference to a manufacturer of taxable
            nicotine, or to manufacturing taxable nicotine,
            respectively.''.
        (e) Effective Date.--
                (1) In general.--The amendments made by this section shall
            apply to articles removed in calendar quarters beginning after
            the date which is 180 days after the date of the enactment of
            this Act.
                (2) Transition rule for permit and bond requirements.--A
            person which is lawfully engaged in business as a manufacturer
            or importer of taxable nicotine (within the meaning of
            subchapter A of chapter 52 of the Internal Revenue Code of
            1986, as amended by this section) on the date of the enactment
            of this Act, first becomes subject to the requirements of
            subchapter B of chapter 52 of such Code by reason of the
            amendments made by this section, and submits an application
            under such subchapter B to engage in such business not later
            than 90 days after the date of the enactment of this Act, shall
            not be denied the right to carry on such business by reason of
            such requirements before final action on such application.

    SEC. 138521. TERMINATION OF EMPLOYER CREDIT FOR PAID FAMILY AND MEDICAL
                  LEAVE.

        Section 45S(i) is amended by striking ``December 31, 2025'' and
    inserting ``December 31, 2023''.

                            Subtitle I--Drug Pricing

             PART 1--LOWERING PRICES THROUGH DRUG PRICE NEGOTIATION

    SEC. 139001. PROVIDING FOR LOWER PRICES FOR CERTAIN HIGH-PRICED SINGLE
                  SOURCE DRUGS.

        (a) Program To Lower Prices for Certain High-Priced Single Source
    Drugs.--Title XI of the Social Security Act is amended by adding after
    section 1184 (42 U.S.C. 1320e-3) the following new part:

     ``PART E--PRICE NEGOTIATION PROGRAM TO LOWER PRICES FOR CERTAIN HIGH-
                           PRICED SINGLE SOURCE DRUGS

    ``SEC. 1191. ESTABLISHMENT OF PROGRAM.

        ``(a) In General.--The Secretary shall establish a Drug Price
    Negotiation Program (in this part referred to as the `program'). Under
    the program, with respect to each price applicability period, the
    Secretary shall--
                ``(1) publish a list of negotiation-eligible drugs and
            selected drugs in accordance with section 1192;
                ``(2) enter into agreements with manufacturers of selected
            drugs with respect to such period, in accordance with section
            1193;
                ``(3) negotiate and, if applicable, renegotiate maximum
            fair prices for such selected drugs, in accordance with section
            1194; and
                ``(4) carry out the administrative duties described in
            section 1196.
        ``(b) Definitions Relating to Timing.--For purposes of this part:
                ``(1) Initial price applicability year.--The term `initial
            price applicability year' means a year (beginning with 2025).
                ``(2) Price applicability period.--The term `price
            applicability period' means, with respect to a qualifying
            single source drug, the period beginning with the first initial
            price applicability year with respect to which such drug is a
            selected drug and ending with the last year during which the
            drug is a selected drug.
                ``(3) Selected drug publication date.--The term `selected
            drug publication date' means, with respect to each initial
            price applicability year, February 1 of the year that begins 2
            years prior to such year.
                ``(4) Negotiation period.--The term `negotiation period'
            means, with respect to an initial price applicability year with
            respect to a selected drug, the period--
                        ``(A) beginning on the sooner of--
                                ``(i) the date on which the manufacturer of
                            the drug and the Secretary enter into an
                            agreement under section 1193 with respect to
                            such drug; or
                                ``(ii) February 28 following the selected
                            drug publication date with respect to such
                            selected drug; and
                        ``(B) ending on November 1 of the year that begins
                    2 years prior to the initial price applicability year.
        ``(c) Other Definitions.--For purposes of this part:
                ``(1) Maximum fair price eligible individual.--The term
            `maximum fair price eligible individual' means, with respect to
            a selected drug--
                        ``(A) in the case such drug is dispensed to the
                    individual at a pharmacy, by a mail order service, or
                    by another dispenser, an individual who is enrolled
                    under a prescription drug plan under part D of title
                    XVIII or an MA-PD plan under part C of such title if
                    coverage is provided under such plan for such selected
                    drug; and
                        ``(B) in the case such drug is furnished or
                    administered to the individual by a hospital,
                    physician, or other provider of services or supplier,
                    an individual who is enrolled under part B of title
                    XVIII, including an individual who is enrolled under an
                    MA plan under part C of such title, if such selected
                    drug is covered under such part.
                ``(2) Maximum fair price.--The term `maximum fair price'
            means, with respect to a year during a price applicability
            period and with respect to a selected drug (as defined in
            section 1192(c)) with respect to such period, the price
            published pursuant to section 1195 in the Federal Register for
            such drug and year.
                ``(3) Unit.--The term `unit' means, with respect to a drug
            or biological, the lowest identifiable amount (such as a
            capsule or tablet, milligram of molecules, or grams) of the
            drug or biological that is dispensed or furnished. The
            determination of a unit, with respect to a drug or biological,
            pursuant to this paragraph shall not be subject to
            administrative or judicial review.
                ``(4) Total expenditures.--The term `total expenditures'
            includes, in the case of expenditures with respect to part D of
            title XVIII, ingredient costs, dispensing fees, sales tax, and
            if applicable, vaccine administration fees. The term `total
            expenditures' excludes, in the case of expenditures with
            respect to part B of such title, expenditures for a drug or
            biological that are bundled or packaged into the payment for
            another service.

    ``SEC. 1192. SELECTION OF NEGOTIATION-ELIGIBLE DRUGS AS SELECTED DRUGS.

        ``(a) In General.--Not later than the selected drug publication
    date with respect to an initial price applicability year, in accordance
    with subsection (b), the Secretary shall select and publish in the
    Federal Register a list of--
                ``(1)(A) with respect to the initial price applicability
            year 2025, not more than 10 negotiation-eligible drugs
            described in subparagraph (A)(i) of subsection (d)(1), but not
            subparagraph (B) of such subsection, with respect to such year;
                ``(B) with respect to the initial price applicability year
            2026, not more than 15 negotiation-eligible drugs described in
            subparagraph (A)(i) of subsection (d)(1), but not subparagraph
            (B) of such subsection, with respect to such year;
                ``(C) with respect to the initial price applicability year
            2027, not more than 15 negotiation-eligible drugs described in
            subparagraph (A) of subsection (d)(1), but not subparagraph (B)
            of such subsection, with respect to such year; and
                ``(D) with respect to the initial price applicability year
            2028 or a subsequent year, not more than 20 negotiation-
            eligible drugs described in subparagraph (A) of subsection
            (d)(1), but not subparagraph (B) of such subsection, with
            respect to such year; and
                ``(2) all negotiation-eligible drugs described in
            subparagraph (B) of such subsection with respect to such year.
    Subject to subsection (c)(2) and section 1194(f)(5), each drug
    published on the list pursuant to the previous sentence shall be
    subject to the negotiation process under section 1194 for the
    negotiation period with respect to such initial price applicability
    year (and the renegotiation process under such section as applicable
    for any subsequent year during the applicable price applicability
    period).
        ``(b) Selection of Drugs.--
                ``(1) In general.--In carrying out subsection (a)(1),
            subject to paragraph (2), the Secretary shall, with respect to
            an initial price applicability year--
                        ``(A) rank a combined list of negotiation-eligible
                    drugs described in subsection (d)(1)(A) according to
                    the total expenditures for such drugs under parts B and
                    D of title XVIII, as determined by the Secretary,
                    during the most recent period of 12 months prior to the
                    selected drug publication date (but ending not later
                    than October 31 of the year prior to the year of such
                    drug publication date), with respect to such year, for
                    which data are available, with the negotiation-eligible
                    drugs with the highest total expenditures being ranked
                    the highest; and
                        ``(B) select from such ranked combined list for
                    inclusion on the published list described in subsection
                    (a) with respect to such year the negotiation-eligible
                    drugs with the highest such rankings.
                ``(2) High spend part d drugs for 2025 and 2026.--With
            respect to the initial price applicability year 2025 and with
            respect to the initial price applicability year 2026, the
            Secretary shall apply paragraph (1) as if the reference to
            `negotiation-eligible drugs described in subsection (d)(1)(A)'
            were a reference to `negotiation-eligible drugs described in
            subsection (d)(1)(A)(i)' and as if the reference to `total
            expenditures for such drugs under parts B and D of title XVIII'
            were a reference to `total expenditures for such drugs under
            part D of title XVIII'.
        ``(c) Selected Drug.--
                ``(1) In general.--For purposes of this part, consistent
            with subsection (e)(2) and subject to paragraph (2), each
            negotiation-eligible drug included on the list published under
            subsection (a) with respect to an initial price applicability
            year shall be referred to as a `selected drug' with respect to
            such year and each subsequent year beginning before the first
            year that begins after the date on which the Secretary
            determines at least one drug or biological product--
                        ``(A) is approved or licensed (as applicable)--
                                ``(i) under section 505(j) of the Federal
                            Food, Drug, and Cosmetic Act using such drug as
                            the listed drug; or
                                ``(ii) under section 351(k) of the Public
                            Health Service Act using such drug as the
                            reference product; and
                        ``(B) is marketed pursuant to such approval or
                    licensure.
                ``(2) Clarification.--A negotiation-eligible drug--
                        ``(A) that is included on the list published under
                    subsection (a) with respect to an initial price
                    applicability year; and
                        ``(B) for which the Secretary makes a determination
                    described in paragraph (1) before or during the
                    negotiation period with respect to such initial price
                    applicability year,
            shall not be subject to the negotiation process under section
            1194 with respect to such negotiation period and shall continue
            to be considered a selected drug under this part with respect
            to the number of negotiation-eligible drugs published on the
            list under subsection (a) with respect to such initial price
            applicability year.
        ``(d) Negotiation-Eligible Drug.--
                ``(1) In general.--For purposes of this part, subject to
            paragraph (2), the term `negotiation-eligible drug' means, with
            respect to the selected drug publication date with respect to
            an initial price applicability year, a qualifying single source
            drug, as defined in subsection (e), that is described in either
            of the following subparagraphs (or, with respect to the initial
            price applicability year 2025 or 2026, that is described in
            subparagraph (A)(i) or (B)):
                        ``(A) High spend drugs.--The qualifying single
                    source drug is, determined in accordance with
                    subsection (e)(2)--
                                ``(i) among the 50 qualifying single source
                            drugs with the highest total expenditures under
                            part D of title XVIII, as determined by the
                            Secretary in accordance with paragraph (3),
                            during the most recent period for which data
                            are available of at least 12 months prior to
                            the selected drug publication date (but ending
                            no later than October 31 of the year prior to
                            the year of such drug publication date), with
                            respect to such year; or
                                ``(ii) among the 50 qualifying single
                            source drugs with the highest total
                            expenditures under part B of title XVIII, as
                            determined by the Secretary in accordance with
                            paragraph (3), during such most recent period,
                            as described in clause (i).
                        ``(B) Insulin.--The qualifying single source drug
                    is described in subsection (e)(1)(C).
                ``(2) Exception for small biotech drugs.--
                        ``(A) In general.--Subject to subparagraph (C), the
                    term `negotiation-eligible drug' shall not include,
                    with respect to the initial price applicability years
                    2025, 2026, and 2027, a qualifying single source drug
                    that meets either of the following:
                                ``(i) Part d drugs.--The total expenditures
                            for the qualifying single source drug under
                            part D of title XVIII, as determined by the
                            Secretary in accordance with paragraph (3),
                            during 2021--
                                        ``(I) are equal to or less than 1
                                    percent of the total expenditures under
                                    such part D, as so determined, for all
                                    covered part D drugs during such year;
                                    and
                                        ``(II) are equal to at least 80
                                    percent of the total expenditures under
                                    such part D, as so determined, for all
                                    covered part D drugs for which the
                                    manufacturer of the drug has an
                                    agreement in effect under section
                                    1860D-14A during such year.
                                ``(ii) Part b drugs.--The total
                            expenditures for the qualifying single source
                            drug under part B of title XVIII, as determined
                            by the Secretary in accordance with paragraph
                            (3), during 2021--
                                        ``(I) are equal to or less than 1
                                    percent of the total expenditures under
                                    such part B, as so determined, for all
                                    qualifying single source drugs covered
                                    under such part B during such year; and
                                        ``(II) are equal to at least 80
                                    percent of the total expenditures under
                                    such part B, as so determined, for all
                                    qualifying single source drugs of the
                                    manufacturer that are covered under
                                    such part B during such year.
                        ``(B) Clarifications relating to manufacturers.--
                                ``(i) Aggregation rule.--All persons
                            treated as a single employer under subsection
                            (a) or (b) of section 52 of the Internal
                            Revenue Code of 1986 shall be treated as one
                            manufacturer for purposes of this paragraph.
                                ``(ii) Limitation.--A qualifying single
                            source drug described in subparagraph (A) shall
                            not include a qualifying single source drug of
                            a manufacturer if such manufacturer is acquired
                            after 2021 by another manufacturer that does
                            not meet the definition of a specified
                            manufacturer under section 1860D-
                            14C(g)(4)(B)(ii)), effective at the beginning
                            of the plan year immediately following such
                            acquisition or, in the case of an acquisition
                            before 2024, effective January 1, 2024.
                        ``(C) Drugs not included as small biotech drugs.--
                    The following shall not be considered a qualifying
                    single source drug described in subparagraph (A):
                                ``(i) A vaccine that is licensed under
                            section 351 of the Public Health Service Act
                            and is marketed pursuant to such section.
                                ``(ii) A new formulation, such as an
                            extended release formulation, of a qualifying
                            single source drug.
                                ``(iii) A qualifying single source drug
                            described in subsection (e)(1)(C).
                ``(3) Clarifications and determinations.--
                        ``(A) Previously selected drugs and small biotech
                    drugs excluded.--In applying clauses (i) and (ii) of
                    paragraph (1)(A), the Secretary shall not consider or
                    count--
                                ``(i) drugs that are already selected
                            drugs; and
                                ``(ii) for initial price applicability
                            years 2025, 2026, and 2027, qualifying single
                            source drugs described in paragraph (2)(A).
                        ``(B) Use of data.--In determining whether a
                    qualifying single source drug satisfies any of the
                    criteria described in paragraph (1) or (2), the
                    Secretary shall use data that is aggregated across
                    dosage forms and strengths of the drug, including new
                    formulations of the drug, such as an extended release
                    formulation, and not based on the specific formulation
                    or package size or package type of the drug.
                ``(4) Publication.--Not later than the selected drug
            publication date with respect to an initial price applicability
            year, the Secretary shall publish in the Federal Register a
            list of negotiation-eligible drugs with respect to such
            selected drug publication date.
        ``(e) Qualifying Single Source Drug.--
                ``(1) In general.--For purposes of this part, the term
            `qualifying single source drug' means, with respect to an
            initial price applicability year, subject to paragraphs (2) and
            (3), a covered part D drug (as defined in section 1860D-2(e))
            that is described in any of the following or a drug or
            biological product covered under part B of title XVIII that is
            described in any of the following:
                        ``(A) Drug products.--A drug--
                                ``(i) that is approved under section 505(c)
                            of the Federal Food, Drug, and Cosmetic Act and
                            is marketed pursuant to such approval;
                                ``(ii) for which, as of the selected drug
                            publication date with respect to such initial
                            price applicability year, at least 7 years will
                            have elapsed since the date of such approval;
                            and
                                ``(iii) that is not the listed drug for any
                            drug that is approved and marketed under
                            section 505(j) of such Act.
                        ``(B) Biological products.--A biological product--
                                ``(i) that is licensed under section 351(a)
                            of the Public Health Service Act and is
                            marketed under section 351 of such Act;
                                ``(ii) for which, as of the selected drug
                            publication date with respect to such initial
                            price applicability year, at least 11 years
                            will have elapsed since the date of such
                            licensure; and
                                ``(iii) that is not the reference product
                            for any biological product that is licensed and
                            marketed under section 351(k) of such Act.
                        ``(C) Insulin product.--Any insulin product that is
                    approved under section 505 of the Federal Food, Drug,
                    and Cosmetic Act or licensed under section 351 of the
                    Public Health Service Act and marketed pursuant to such
                    approval or licensure, including any insulin product
                    that has been deemed to be licensed under section 351
                    of the Public Health Service Act pursuant to section
                    7002(e)(4) of the Biologics Price Competition and
                    Innovation Act of 2009 and is marketed pursuant to such
                    section, regardless of whether such insulin product
                    would be described in subparagraph (A) or (B).
                ``(2) Treatment of authorized generic drugs.--
                        ``(A) In general.--In the case of a qualifying
                    single source drug described in subparagraph (A) or (B)
                    of paragraph (1) that is the listed drug (as such term
                    is used in section 505(j) of the Federal Food, Drug,
                    and Cosmetic Act) or the reference product (as defined
                    in section 351(i) of the Public Health Service Act),
                    with respect to an authorized generic drug, in applying
                    the provisions of this part, such authorized generic
                    drug and such listed drug or reference product shall be
                    treated as the same qualifying single source drug.
                        ``(B) Authorized generic drug defined.--For
                    purposes of this paragraph, the term `authorized
                    generic drug' means--
                                ``(i) in the case of a drug, an authorized
                            generic drug (as such term is defined in
                            section 505(t)(3) of the Federal Food, Drug,
                            and Cosmetic Act); and
                                ``(ii) in the case of a biological product,
                            a reference product (as such term is defined in
                            section 351(i) of the Public Health Service
                            Act) that--
                                        ``(I) has been licensed under
                                    section 351(a) of such Act; and
                                        ``(II) is marketed, sold, or
                                    distributed directly or indirectly to
                                    retail class of trade under a different
                                    labeling, packaging (other than
                                    repackaging as the reference product in
                                    blister packs, unit doses, or similar
                                    packaging for use in institutions),
                                    product code, labeler code, trade name,
                                    or trade mark than the reference
                                    product.
                ``(3) Exclusions.--In this part, the term `qualifying
            single source drug' does not include any of the following:
                        ``(A) Certain orphan drugs.--A drug that is
                    designated as a drug for only one rare disease or
                    condition under section 526 of the Federal Food, Drug,
                    and Cosmetic Act and for which the only approved
                    indication (or indications) is for such disease or
                    condition.
                        ``(B) Low spend medicare drugs.--A drug or
                    biological product (other than an insulin product
                    described in paragraph (1)(C)) with respect to which
                    the total expenditures under parts B and D of title
                    XVIII, as determined by the Secretary, during the most
                    recent period for which data are available of at least
                    12 months prior to the selected drug publication date
                    (but ending no later than October 31 of the year prior
                    to the year of such drug publication date), with
                    respect to such year is less than--
                                ``(i) with respect to 2021, $200,000,000;
                            or
                                ``(ii) with respect to a subsequent year,
                            the dollar amount specified in this
                            subparagraph for the previous year increased by
                            the annual percentage increase in the consumer
                            price index (all items; U.S. city average) as
                            of December of such previous year.
        ``(f) No Administrative or Judicial Review of Determinations and
    Selections.--The determination of negotiation-eligible drugs under
    subsection (d) and the selection of drugs under this section are not
    subject to administrative or judicial review.

    ``SEC. 1193. MANUFACTURER AGREEMENTS.

        ``(a) In General.--For purposes of section 1191(a)(2), the
    Secretary shall enter into agreements with manufacturers of selected
    drugs with respect to a price applicability period, by not later than
    February 28 following the selected drug publication date with respect
    to such selected drug, under which--
                ``(1) during the negotiation period for the initial price
            applicability year for the selected drug, the Secretary and
            manufacturer, in accordance with section 1194, negotiate to
            determine (and, by not later than the last date of such period,
            agree to) a maximum fair price for such selected drug of the
            manufacturer in order for the manufacturer to provide access to
            such price--
                        ``(A) to maximum fair price eligible individuals
                    who with respect to such drug are described in
                    subparagraph (A) of section 1191(c)(1) and are
                    dispensed such drug (and to pharmacies, mail order
                    services, and other dispensers, with respect to such
                    maximum fair price eligible individuals who are
                    dispensed such drugs) during, subject to subparagraph
                    (2), the price applicability period; and
                        ``(B) to hospitals, physicians, and other providers
                    of services and suppliers with respect to maximum fair
                    price eligible individuals who with respect to such
                    drug are described in subparagraph (B) of such section
                    and are furnished or administered such drug during,
                    subject to subparagraph (2), the price applicability
                    period;
                ``(2) the Secretary and the manufacturer shall, in
            accordance with section 1194, renegotiate (and, by not later
            than the last date of such period, agree to) the maximum fair
            price for such drug, in order for the manufacturer to provide
            access to such maximum fair price (as so renegotiated)--
                        ``(A) to maximum fair price eligible individuals
                    who with respect to such drug are described in
                    subparagraph (A) of section 1191(c)(1) and are
                    dispensed such drug (and to pharmacies, mail order
                    services, and other dispensers, with respect to such
                    maximum fair price eligible individuals who are
                    dispensed such drugs) during any year during the price
                    applicability period (beginning after such
                    renegotiation) with respect to such selected drug; and
                        ``(B) to hospitals, physicians, and other providers
                    of services and suppliers with respect to maximum fair
                    price eligible individuals who with respect to such
                    drug are described in subparagraph (B) of such section
                    and are furnished or administered such drug during any
                    year described in subparagraph (A);
                ``(3) access to the maximum fair price (including as
            renegotiated pursuant to paragraph (2)), with respect to such a
            selected drug, shall be provided by the manufacturer to--
                        ``(A) maximum fair price eligible individuals, who
                    with respect to such drug are described in subparagraph
                    (A) of section 1191(c)(1), at the pharmacy, mail order
                    service, or other dispenser at the point-of-sale of
                    such drug (and shall be provided by the manufacturer to
                    the pharmacy, mail order service, or other dispenser,
                    with respect to such maximum fair price eligible
                    individuals who are dispensed such drugs), as described
                    in paragraph (1)(A) or (2)(A), as applicable; and
                        ``(B) hospitals, physicians, and other providers of
                    services and suppliers with respect to maximum fair
                    price eligible individuals who with respect to such
                    drug are described in subparagraph (B) of such section
                    and are furnished or administered such drug, as
                    described in paragraph (1)(B) or (2)(B), as applicable;
                ``(4) the manufacturer, subject to subsection (d), submits
            to the Secretary, through an online portal established by the
            Secretary or other form and manner specified by the Secretary,
            for the negotiation period for the price applicability period
            (and, if applicable, before any period of renegotiation
            pursuant to section 1194(f)) with respect to such drug--
                        ``(A) information on the non-Federal average
                    manufacturer price for the drug for the applicable year
                    or period; and
                        ``(B) all other information that the Secretary
                    requires to carry out the negotiation (or renegotiation
                    process) under this part, including information
                    described in section 1194(e)(1); and
                ``(5) the manufacturer complies with requirements imposed
            by the Secretary for purposes of administering the program,
            including with respect to the duties described in section 1196.
        ``(b) Agreement in Effect Until Drug Is No Longer a Selected
    Drug.--An agreement entered into under this section shall be effective,
    with respect to a selected drug, until such drug is no longer
    considered a selected drug under section 1192(c).
        ``(c) Confidentiality of Information.--Information submitted to the
    Secretary under this part by a manufacturer of a selected drug that is
    proprietary information of such manufacturer (as determined by the
    Secretary) shall be used only by the Secretary or disclosed to and used
    by the Comptroller General of the United States or the Medicare Payment
    Advisory Commission for purposes of carrying out this part.
        ``(d) Implementation for 2025 and 2026.--Notwithstanding any other
    provision of this part, the Secretary shall implement this section for
    2025 and 2026 by program instruction or otherwise.

    ``SEC. 1194. NEGOTIATION AND RENEGOTIATION PROCESS.

        ``(a) In General.--For purposes of this part, under an agreement
    under section 1193 between the Secretary and a manufacturer of a
    selected drug, with respect to the period for which such agreement is
    in effect and in accordance with subsections (b), (c), and (d), the
    Secretary and the manufacturer--
                ``(1) shall during the negotiation period with respect to
            such drug, in accordance with this section, negotiate a maximum
            fair price for such drug for the purpose described in section
            1193(a)(1); and
                ``(2) renegotiate, in accordance with the process specified
            pursuant to subsection (f), such maximum fair price for such
            drug if such drug is a renegotiation-eligible drug under such
            subsection.
        ``(b) Negotiation Process Requirements.--
                ``(1) Methodology and process.--The Secretary shall develop
            and use a consistent methodology and process, in accordance
            with paragraph (2), for negotiations under subsection (a) that
            aims to achieve the lowest maximum fair price for each selected
            drug.
                ``(2) Specific elements of negotiation process.--As part of
            the negotiation process under this section, with respect to a
            selected drug and the negotiation period with respect to the
            initial price applicability year with respect to such drug, the
            following shall apply:
                        ``(A) Submission of information.--Not later than
                    March 1 of the year of the selected drug publication
                    date, with respect to the selected drug, the
                    manufacturer of the drug shall submit to the Secretary,
                    in accordance with section 1193(a)(4), the information
                    described in such section.
                        ``(B) Initial offer by secretary.--Not later than
                    the June 1 following the selected drug publication
                    date, the Secretary shall provide the manufacturer of a
                    selected drug with a written initial offer that
                    contains the Secretary's proposal for the maximum fair
                    price of the drug and a list of the considerations
                    described in section 1194(e) that were used in
                    developing such offer.
                        ``(C) Response to initial offer.--
                                ``(i) In general.--Not later than 30 days
                            after the date of receipt of an initial offer
                            under subparagraph (B), the manufacturer shall
                            either accept such offer or propose a
                            counteroffer to such offer.
                                ``(ii) Counteroffer requirements.--If a
                            manufacturer proposes a counteroffer, such
                            counteroffer--
                                        ``(I) shall be in writing; and
                                        ``(II) shall be justified based on
                                    the factors described in subsection
                                    (e).
                        ``(D) Response to counteroffer.--After receiving a
                    counteroffer under subparagraph (C), the Secretary
                    shall respond in writing to such counteroffer.
                        ``(E) Deadline.--All negotiations shall end prior
                    to the first day of November following the selected
                    drug publication date, with respect to the initial
                    price applicability year.
                        ``(F) Limitations on offer amount.--In negotiating
                    the maximum fair price of a selected drug, with respect
                    to an initial price applicability year for the selected
                    drug, and, as applicable, in renegotiating the maximum
                    fair price for such drug, with respect to a subsequent
                    year during the price applicability period for such
                    drug, the Secretary shall not offer (or agree to a
                    counteroffer for) a maximum fair price for the selected
                    drug that--
                                ``(i) exceeds the ceiling determined under
                            subsection (c) for the selected drug and year;
                            or
                                ``(ii) as applicable, is less than the
                            floor determined under subsection (d) for the
                            selected drug and year.
                        ``(G) Treatment of determination.--The
                    establishment of a maximum fair price under this
                    section is not subject to administrative or judicial
                    review.
        ``(c) Ceiling for Maximum Fair Price.--
                ``(1) In general.--The maximum fair price negotiated under
            this section for a selected drug, with respect to the first
            year of the price applicability period with respect to such
            drug, shall not exceed the applicable percent described in
            paragraph (2), with respect to such drug, of the following:
                        ``(A) Initial price applicability year 2025.--In
                    the case of a selected drug with respect to which such
                    initial price applicability year is 2025, the average
                    of the non-Federal average manufacturer price for such
                    drug for the first 3 calendar quarters of 2021 (or, in
                    the case that there is not a non-Federal average
                    manufacturer price available for such drug for any of
                    such first 3 calendar quarters of 2021, for the first
                    full year following the market entry for such drug),
                    increased by the percentage increase in the consumer
                    price index for all urban consumers (all items; United
                    States city average) from September 2021 (or such first
                    full year following the market entry), as applicable,
                    to the year prior to the selected drug publication date
                    with respect to such initial price applicability year.
                        ``(B) Initial price applicability year 2026 and
                    subsequent years.--In the case of a selected drug with
                    respect to which such initial price applicability year
                    is 2026 or a subsequent year, the lower of--
                                ``(i) the average of the non-Federal
                            average manufacturer price for such drug for
                            the first 3 calendar quarters of 2021 (or, in
                            the case that there is not a non-Federal
                            average manufacturer price available for such
                            drug for any of such first 3 calendar quarters
                            of 2021, for the first full year following the
                            market entry for such drug), increased by the
                            percentage increase in the consumer price index
                            for all urban consumers (all items; United
                            States city average) from September 2021 (or
                            such first full year following the market
                            entry), as applicable, to the year prior to the
                            selected drug publication date with respect to
                            such initial price applicability year; or
                                ``(ii) the non-Federal average manufacturer
                            price for such drug for the year prior to the
                            selected drug publication date with respect to
                            such initial price applicability year.
                ``(2) Applicable percent described.--For purposes of
            paragraph (1), the applicable percent described in this
            paragraph is the following:
                        ``(A) Short-monopoly drugs.--With respect to a
                    selected drug (other than a post-exclusivity drug and a
                    long-monopoly drug), 75 percent.
                        ``(B) Post-exclusivity drugs.--With respect to a
                    post-exclusivity drug, 65 percent.
                        ``(C) Long-monopoly drugs.--With respect to a long-
                    monopoly drug, 40 percent.
                ``(3) Post-exclusivity drug defined.--
                        ``(A) In general.--In this part, subject to
                    subparagraph (B), the term `post-exclusivity drug'
                    means, with respect to an initial price applicability
                    year, a selected drug for which at least 12 years, but
                    fewer than 16 years, have elapsed since the date of
                    approval of such drug under section 505(c) of the
                    Federal Food, Drug, and Cosmetic Act or since the date
                    of licensure of such drug under section 351(a) of the
                    Public Health Service Act, as applicable.
                        ``(B) Exclusions.--The term `post-exclusivity drug'
                    shall not include any of the following:
                                ``(i) A vaccine that is licensed under
                            section 351 of the Public Health Service Act
                            and marketed pursuant to such section.
                                ``(ii) A selected drug that had an
                            agreement under this part with the Secretary
                            prior to the initial price applicability year
                            2030.
                        ``(C) Clarification.--Nothing in subparagraph
                    (B)(ii) shall limit the transition of a selected drug
                    described in paragraph (2)(A) to a long-monopoly drug
                    if the selected drug meets the definition of a long-
                    monopoly drug.
                ``(4) Long-monopoly drug defined.--
                        ``(A) In general.--In this part, subject to
                    subparagraph (B), the term `long-monopoly drug' means,
                    with respect to an initial price applicability year, a
                    selected drug for which at least 16 years have elapsed
                    since the date of approval of such drug under section
                    505(c) of the Federal Food, Drug, and Cosmetic Act or
                    since the date of licensure of such drug under section
                    351(a) of the Public Health Service Act, as applicable.
                        ``(B) Exclusion.--The term `long-monopoly drug'
                    shall not include a vaccine that is licensed under
                    section 351 of the Public Health Service Act and
                    marketed pursuant to such section.
                ``(5) Non-federal average manufacturer price.--In this
            part, the term `non-Federal average manufacturer price' has the
            meaning given such term in section 8126(h)(5) of title 38,
            United States Code.
        ``(d) Temporary Floor for Small Biotech Drugs.--In the case of a
    selected drug that is a qualifying single source drug described in
    section 1192(d)(2) and with respect to which the first initial price
    applicability year of the price applicability period with respect to
    such drug is 2028 or 2029, the maximum fair price negotiated under this
    section for such drug for such initial price applicability year may not
    be less than 66 percent of the average of the non-Federal average
    manufacturer price for such drug (as defined and applied in subsection
    (c)(4)) for the first 3 calendar quarters of 2021 (or, in the case that
    there is not a non-Federal average manufacturer price available for
    such drug for any of such first 3 calendar quarters of 2021, for the
    first full year following the market entry for such drug), increased by
    the percentage increase in the consumer price index for all urban
    consumers (all items; United States city average) from September 2021
    (or such first full year following the market entry), as applicable, to
    the year prior to the selected drug publication date with respect to
    the initial price applicability year.
        ``(e) Considerations.--For purposes of negotiating the maximum fair
    price of a selected drug under this part with the manufacturer of the
    drug, the Secretary shall consider the following factors (and, with
    respect to post-exclusivity drugs and long-monopoly drugs, shall not
    consider factors other than those described in subparagraphs (B) and
    (C) of paragraph (1)):
                ``(1) Manufacturer-specific information.--The following
            information, with respect to such selected drug, including as
            submitted by the manufacturer:
                        ``(A) Research and development costs of the
                    manufacturer for the drug and the extent to which the
                    manufacturer has recouped research and development
                    costs.
                        ``(B) Market data for the drug, including the
                    distribution of sales across different programs and
                    purchasers and projected future revenues for the drug.
                        ``(C) Unit costs of production and distribution of
                    the drug.
                        ``(D) Prior Federal financial support for novel
                    therapeutic discovery and development with respect to
                    the drug.
                        ``(E) Data on patents and on existing and pending
                    exclusivity for the drug.
                        ``(F) National sales data for the drug.
                        ``(G) Information on clinical trials for the drug.
                ``(2) Information on unmet medical needs and alternative
            treatments.--The following information, with respect to such
            selected drug:
                        ``(A) The extent to which the drug represents a
                    therapeutic advance as compared to existing therapeutic
                    alternatives and, to the extent such information is
                    available, the costs of such existing therapeutic
                    alternatives.
                        ``(B) Information on approval by the Food and Drug
                    Administration of alternative drug products or
                    biological products.
                        ``(C) Information on comparative effectiveness
                    analysis for such products, taking into consideration
                    the effects of such products on specific populations,
                    such as individuals with disabilities, the elderly, the
                    terminally ill, children, and other patient
                    populations.
                        ``(D) The extent to which the drug addresses unmet
                    medical needs for a condition for which treatment or
                    diagnosis is not addressed adequately by available
                    therapy.
            In considering information described in subparagraph (C), the
            Secretary shall not use evidence or findings from comparative
            clinical effectiveness research in a manner that treats
            extending the life of an elderly, disabled, or terminally ill
            individual as of lower value than extending the life of an
            individual who is younger, nondisabled, or not terminally ill.
                ``(3) Additional information.--Information submitted to the
            Secretary, in accordance with a process specified by the
            Secretary, by other parties that are affected by the
            establishment of a maximum fair price for the selected drug.
        ``(f) Renegotiation Process.--
                ``(1) In general.--In the case of a renegotiation-eligible
            drug (as defined in paragraph (2)) that is selected under
            paragraph (3), the Secretary shall provide for a process of
            renegotiation (for years (beginning with 2027) during the price
            applicability period, with respect to such drug) of the maximum
            fair price for such drug consistent with paragraph (4).
                ``(2) Renegotiation-eligible drug defined.--In this
            section, the term `renegotiation-eligible drug' means a
            selected drug that is any of the following:
                        ``(A) Addition of new indication.--A selected drug
                    for which a new indication is added to the drug.
                        ``(B) Change of status to a post-exclusivity
                    drug.--A selected drug that is described in section
                    1192(d)(1)(A) that--
                                ``(i) is not a post-exclusivity drug or a
                            long-monopoly drug; and
                                ``(ii) for which there is a change in
                            status to that of a post-exclusivity drug.
                        ``(C) Change of status to a long-monopoly drug.--A
                    selected drug that is described in section
                    1192(d)(1)(A) that--
                                ``(i) is not a long-monopoly drug; and
                                ``(ii) for which there is a change in
                            status to that of a long-monopoly drug.
                        ``(D) Material changes.--A selected drug for which
                    the Secretary determines there has been a material
                    change of factors described in paragraph (1) or (2) of
                    subsection (e).
                ``(3) Selection of drugs for renegotiation.--Each year the
            Secretary shall select among renegotiation-eligible drugs for
            renegotiation as follows:
                        ``(A) All post-exclusivity negotiation-eligible
                    drugs.--The Secretary shall select all renegotiation-
                    eligible drugs described in paragraph (2)(B).
                        ``(B) All long-monopoly negotiation-eligible
                    drugs.--The Secretary shall select all renegotiation-
                    eligible drugs described in paragraph (2)(C).
                        ``(C) Remaining drugs.--Among the remaining
                    renegotiation-eligible drugs described in subparagraphs
                    (A) and (D) of paragraph (2), the Secretary shall
                    select renegotiation-eligible drugs for which the
                    Secretary expects renegotiation is likely to result in
                    a significant change in the maximum fair price
                    otherwise negotiated.
                ``(4) Renegotiation process.--The Secretary shall specify
            the process for renegotiation of maximum fair prices with the
            manufacturer of a renegotiation-eligible drug selected for
            renegotiation under this subsection. Such process shall, to the
            extent practicable, be consistent with the methodology and
            process established under subsection (b) and in accordance with
            subsections (c) and (d), and for purposes of applying
            subsections (c) and (d), the reference to the first initial
            price applicability year of the price applicability period with
            respect to such drug shall be treated as the first initial
            price applicability year of such period for which the maximum
            fair price established pursuant to such renegotiation applies,
            including for applying subsection (c)(2)(B) in the case of
            renegotiation-eligible drugs described in paragraph (3)(A) of
            this subsection and subsection (c)(2)(C) in the case of
            renegotiation-eligible drugs described in paragraph (3)(B) of
            this subsection.
                ``(5) Clarification.--A renegotiation-eligible drug for
            which the Secretary makes a determination described in section
            1192(c)(1) before or during the period of renegotiation shall
            not be subject to the renegotiation process under this section.
                ``(6) No administrative or judicial review.--The
            determination of renegotiation-eligible drugs under paragraph
            (2) and the selection of renegotiation-eligible drugs under
            paragraph (3) are not subject to administrative or judicial
            review.
        ``(g) Request for Information.--For purposes of negotiating and, as
    applicable, renegotiating (including for purposes of determining
    whether to renegotiate) the maximum fair price of a selected drug under
    this part with the manufacturer of the drug, with respect to a price
    applicability period, and other relevant data for purposes of this
    section--
                ``(1) the Secretary shall, not later than the selected drug
            publication date with respect to the initial price
            applicability year of such period, request drug pricing
            information from the manufacturer of such selected drug,
            including information described in subsection (e)(1); and
                ``(2) by not later than March 1 following the selected drug
            publication date, the manufacturer of such selected drug shall
            submit to the Secretary such requested information in such form
            and manner as the Secretary requires.
    The Secretary shall request, from the manufacturer or others, all
    additional information needed to carry out the negotiation and
    renegotiation process under this section.
        ``(h) Clarification.--In no case shall the maximum fair price
    negotiated under this section for a selected drug that is a qualifying
    single source drug described in subparagraph (A) or (B) of section
    1192(e)(1) apply before--
                ``(1) in the case the selected drug is a qualifying single
            source drug described in such subparagraph (A), the date that
            is 9 years after the date on which the drug was approved under
            section 505(c) of the Federal Food, Drug, and Cosmetic Act; and
                ``(2) in the case the selected drug is a qualifying single
            source drug described in such subparagraph (B), the date that
            is 13 years after the date on which the drug was licensed under
            section 351(a) of the Public Health Service Act.
        ``(i) Implementation for 2025 and 2026.--Notwithstanding any other
    provision of this part, the Secretary shall implement this section for
    2025 and 2026 by program instruction or otherwise.

    ``SEC. 1195. PUBLICATION OF MAXIMUM FAIR PRICES.

        ``(a) In General.--With respect to an initial price applicability
    year and a selected drug with respect to such year--
                ``(1) not later than November 15 of the year that is 2
            years prior to such initial price applicability year, the
            Secretary shall publish on CMS.gov the maximum fair price for
            such drug negotiated under this part with the manufacturer of
            such drug;
                ``(2) not later than November 30 of the year that is 2
            years prior to such initial price applicability year, the
            Secretary shall publish in the Federal Register the maximum
            fair price for such drug described in paragraph (1); and
                ``(3) not later than March 1 of the year prior to such
            initial price applicability year, the Secretary shall publish
            in the Federal Register, subject to section 1193(c) and based
            on the considerations as described in section 1194(e), the
            explanation for the maximum fair price for such drug described
            in paragraphs (1) and (2).
        ``(b) Updates.--
                ``(1) Subsequent year maximum fair prices.--For a selected
            drug, for each year subsequent to first initial price
            applicability year of the price applicability period with
            respect to such drug, with respect to which an agreement for
            such drug is in effect under section 1193, not later than
            November 30 of the year that is 2 years prior to such
            subsequent year, the Secretary shall publish in the Federal
            Register the maximum fair price applicable to such drug and
            year, which shall be--
                        ``(A) subject to subparagraph (B), the amount equal
                    to the maximum fair price published for such drug for
                    the previous year, increased by the annual percentage
                    increase in the consumer price index for all urban
                    consumers (all items; U.S. city average) as of
                    September of such previous year; or
                        ``(B) in the case the maximum fair price for such
                    drug was renegotiated, for the first year for which
                    such price as so renegotiated applies, such
                    renegotiated maximum fair price.
                ``(2) Prices negotiated after deadline.--In the case of a
            selected drug with respect to an initial price applicability
            year for which the maximum fair price is determined under this
            part after the date of publication under this section, the
            Secretary shall publish such maximum fair price in the Federal
            Register by not later than 30 days after the date such maximum
            price is so determined.

    ``SEC. 1196. ADMINISTRATIVE DUTIES; COORDINATION PROVISIONS.

        ``(a) Administrative Duties.--
                ``(1) In general.--For purposes of section 1191, the
            administrative duties described in this section are the
            following:
                        ``(A) The establishment of procedures to ensure
                    that the maximum fair price for a selected drug is
                    applied before--
                                ``(i) any coverage or financial assistance
                            under other health benefit plans or programs
                            that provide coverage or financial assistance
                            for the purchase or provision of prescription
                            drug coverage on behalf of maximum fair price
                            eligible individuals; and
                                ``(ii) any other discounts.
                        ``(B) The establishment of procedures to compute
                    and apply the maximum fair price across different
                    strengths and dosage forms of a selected drug and not
                    based on the specific formulation or package size or
                    package type of the drug.
                        ``(C) The establishment of procedures to carry out
                    the provisions of this part, as applicable, with
                    respect to--
                                ``(i) maximum fair price eligible
                            individuals who are enrolled under a
                            prescription drug plan under part D of title
                            XVIII or an MA-PD plan under part C of such
                            title; and
                                ``(ii) maximum fair price eligible
                            individuals who are enrolled under part B of
                            such title, including who are enrolled under an
                            MA plan under part C of such title.
                        ``(D) The establishment of a negotiation process
                    and renegotiation process in accordance with section
                    1194, including a process for acquiring information
                    described in subsection (e) of such section.
                        ``(E) The establishment of an online portal which
                    manufacturers shall be required to use to submit
                    information described in section 1194(b)(2)(A).
                        ``(F) The sharing with the Secretary of the
                    Treasury of such information as is necessary to
                    determine the tax imposed by section 4192 of the
                    Internal Revenue Code of 1986 (relating to enforcement
                    of this part).
                        ``(G) The establishment of an attestation and
                    verification process for purposes of applying section
                    1192(d)(2)(B).
                ``(2) Monitoring compliance.--The Secretary shall monitor
            compliance by a manufacturer with the terms of an agreement
            under section 1193, including by establishing a mechanism
            through which violations of such terms shall be reported.
        ``(b) Implementation for 2025 and 2026.--Notwithstanding any other
    provision of this part, the Secretary shall implement this section for
    2025 and 2026 by program instruction or otherwise.

    ``SEC. 1197. CIVIL MONETARY PENALTY.

        ``(a) Violations Relating to Offering of Maximum Fair Price.--Any
    manufacturer of a selected drug that has entered into an agreement
    under section 1193, with respect to a year during the price
    applicability period with respect to such drug, that does not provide
    access to a price that is not more than the maximum fair price (or a
    lesser price) for such drug for such year--
                ``(1) to a maximum fair price eligible individual who with
            respect to such drug is described in subparagraph (A) of
            section 1191(c)(1) and who is dispensed such drug during such
            year (and to pharmacies, mail order services, and other
            dispensers, with respect to such maximum fair price eligible
            individuals who are dispensed such drugs); or
                ``(2) to a hospital, physician, or other provider of
            services or supplier with respect to maximum fair price
            eligible individuals who with respect to such drug is described
            in subparagraph (B) of such section and is furnished or
            administered such drug by such hospital, physician, or provider
            or supplier during such year;
    shall be subject to a civil monetary penalty equal to ten times the
    amount equal to the product of the number of units of such drug so
    furnished, dispensed, or administered during such year and the
    difference between the price for such drug made available for such year
    by such manufacturer with respect to such individual or hospital,
    physician, provider of services, or supplier and the maximum fair price
    for such drug for such year.
        ``(b) Violations of Certain Terms of Agreement.--Any manufacturer
    of a selected drug that has entered into an agreement under section
    1193, with respect to a year during the price applicability period with
    respect to such drug, that is in violation of a requirement imposed
    pursuant to section 1193(a)(5), including the requirement to submit
    information pursuant to section 1193(a)(4), shall be subject to a civil
    monetary penalty equal to $1,000,000 for each day of such violation.
        ``(c) False Information.--Any manufacturer that knowingly provides
    false information for the attestation process or verification process
    established pursuant to section 1196(a)(1)(H), shall be subject to a
    civil monetary penalty equal to $100,000,000 for each item of such
    false information.
        ``(d) Application.--The provisions of section 1128A (other than
    subsections (a) and (b)) shall apply to a civil monetary penalty under
    this section in the same manner as such provisions apply to a penalty
    or proceeding under section 1128A(a).''.
        (b) Application of Maximum Fair Prices and Conforming Amendments.--
                (1) Under medicare.--
                        (A) Application to payments under part b.--Section
                    1847A(b)(1)(B) of the Social Security Act (42 U.S.C.
                    1395w-3a(b)(1)(B)) is amended by inserting ``or in the
                    case of such a drug or biological that is a selected
                    drug (as referred to in section 1192(c)), with respect
                    to a price applicability period (as defined in section
                    1191(b)(2)), 106 percent of the maximum fair price (as
                    defined in section 1191(c)(2)) applicable for such drug
                    and a year during such period'' after ``paragraph
                    (4)''.
                        (B) Application under ma of cost-sharing for part b
                    drugs based off of negotiated price.--Section
                    1852(a)(1)(B)(iv) of the Social Security Act (42 U.S.C.
                    1395w-22(a)(1)(B)(iv)) is amended--
                                (i) by redesignating subclause (VII) as
                            subclause (VIII); and
                                (ii) by inserting after subclause (VI) the
                            following subclause:
                                        ``(VII) A drug or biological that
                                    is a selected drug (as referred to in
                                    section 1192(c)).''.
                        (C) Exception to part D non-interference.--Section
                    1860D-11(i) of the Social Security Act (42 U.S.C.
                    1395w-111(i)) is amended--
                                (i) in paragraph (1), by striking ``and''
                            at the end;
                                (ii) in paragraph (2), by striking ``or
                            institute a price structure for the
                            reimbursement of covered part D drugs'' and
                            inserting ``for covered part D drugs; and'';
                            and
                                (iii) by adding at the end the following:
                ``(3) may not institute a price structure for the
            reimbursement of covered part D drugs, except as provided under
            part E of title XI.''.
                        (D) Application as negotiated price under part d.--
                    Section 1860D-2(d)(1) of the Social Security Act (42
                    U.S.C. 1395w-102(d)(1)) is amended--
                                (i) in subparagraph (B), by inserting ``,
                            subject to subparagraph (D),'' after
                            ``negotiated prices''; and
                                (ii) by adding at the end the following new
                            subparagraph:
                        ``(D) Application of maximum fair price for
                    selected drugs.--In applying this section, in the case
                    of a covered part D drug that is a selected drug (as
                    referred to in section 1192(c)), with respect to a
                    price applicability period (as defined in section
                    1191(b)(2)), the negotiated prices used for payment (as
                    described in this subsection) shall be no greater than
                    the maximum fair price (as defined in section
                    1191(c)(2)) for such drug and for each year during such
                    period plus any dispensing fees for such drug.''.
                        (E) Coverage of selected drugs.--Section 1860D-
                    4(b)(3) of the Social Security Act (42 U.S.C. 1395w-
                    104(b)(3)) is amended by adding at the end the
                    following new subparagraph:
                        ``(I) Required inclusion of selected drugs.--For
                    2025 and each subsequent year, the PDP sponsor offering
                    a prescription drug plan shall include each covered
                    part D drug that is a selected drug under section 1192
                    for which an agreement for such drug is in effect under
                    section 1193 with respect to the year.''.
                        (F) Information from prescription drug plans and
                    ma-pd plans required.--
                                (i) Prescription drug plans.--Section
                            1860D-12(b) of the Social Security Act (42
                            U.S.C. 1395w-112(b)) is amended by adding at
                            the end the following new paragraph:
                ``(8) Provision of information related to maximum fair
            prices.--Each contract entered into with a PDP sponsor under
            this part with respect to a prescription drug plan offered by
            such sponsor shall require the sponsor to provide information
            to the Secretary as requested by the Secretary in accordance
            with section 1194(g).''.
                                (ii) MA-PD plans.--Section 1857(f)(3) of
                            the Social Security Act (42 U.S.C. 1395w-
                            27(f)(3)) is amended by adding at the end the
                            following new subparagraph:
                        ``(E) Provision of information related to maximum
                    fair prices.--Section 1860D-12(b)(8).''.
                (2) Drug price negotiation program prices included in best
            price.--Section 1927(c)(1)(C) of the Social Security Act (42
            U.S.C. 1396r-8(c)(1)(C)) is amended--
                        (A) in clause (i)(VI), by striking ``any prices
                    charged'' and inserting ``subject to clause (ii)(V),
                    any prices charged''; and
                        (B) in clause (ii)--
                                (i) in subclause (III), by striking at the
                            end ``; and'';
                                (ii) in subclause (IV), by striking at the
                            end the period and inserting ``; and''; and
                                (iii) by adding at the end the following
                            new subclause:
                                        ``(V) in the case of a rebate
                                    period and a covered outpatient drug
                                    that is a selected drug (as referred to
                                    in section 1192(c)) during such rebate
                                    period, shall be inclusive of the
                                    maximum fair price (as defined in
                                    section 1191(c)(2)) for such drug with
                                    respect to such period.''.

    SEC. 139002. SELECTED DRUG MANUFACTURER EXCISE TAX IMPOSED DURING
                  NONCOMPLIANCE PERIODS.

        (a) In General.--Chapter 32 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new subchapter:

                          ``Subchapter E--Other Items

    ``Sec. 4192. Selected drugs during noncompliance periods.

    ``SEC. 4192. SELECTED DRUGS DURING NONCOMPLIANCE PERIODS.

        ``(a) In General.--There is hereby imposed on the sale by the
    manufacturer, producer, or importer of any selected drug during a day
    described in subsection (b) a tax in an amount such that the applicable
    percentage is equal to the ratio of--
                ``(1) such tax, divided by
                ``(2) the sum of such tax and the price for which so sold.
        ``(b) Noncompliance Periods.--A day is described in this subsection
    with respect to a selected drug if it is a day during one of the
    following periods:
                ``(1) The period beginning on the March 1st immediately
            following the selected drug publication date and ending on the
            first date during which the manufacturer of the drug has in
            place an agreement described in subsection (a) of section 1193
            of the Social Security Act with respect to such drug.
                ``(2) The period beginning on the November 2nd immediately
            following the March 1st described in paragraph (1) and ending
            on the first date during which the manufacturer of the drug and
            the Secretary have agreed to a maximum fair price under such
            agreement.
                ``(3) In the case of a selected drug with respect to which
            the Secretary of Health and Human Services has specified a
            renegotiation period under such agreement, the period beginning
            on the first date after the last date of such renegotiation
            period and ending on the first date during which the
            manufacturer of the drug has agreed to a renegotiated maximum
            fair price under such agreement.
                ``(4) With respect to information that is required to be
            submitted to the Secretary of Health and Human Services under
            such agreement, the period beginning on the date on which such
            Secretary certifies that such information is overdue and ending
            on the date that such information is so submitted.
        ``(c) Applicable Percentage.--For purposes of this section, the
    term `applicable percentage' means--
                ``(1) in the case of sales of a selected drug during the
            first 90 days described in subsection (b) with respect to such
            drug, 65 percent,
                ``(2) in the case of sales of such drug during the 91st day
            through the 180th day described in subsection (b) with respect
            to such drug, 75 percent,
                ``(3) in the case of sales of such drug during the 181st
            day through the 270th day described in subsection (b) with
            respect to such drug, 85 percent, and
                ``(4) in the case of sales of such drug during any
            subsequent day, 95 percent.
        ``(d) Selected Drug.--For purposes of this section--
                ``(1) In general.--The term `selected drug' means any
            selected drug (within the meaning of section 1192 of the Social
            Security Act) which is manufactured or produced in the United
            States or entered into the United States for consumption, use,
            or warehousing.
                ``(2) United states.--The term `United States' has the
            meaning given such term by section 4612(a)(4).
                ``(3) Coordination with rules for possessions of the united
            states.--Rules similar to the rules of paragraphs (2) and (4)
            of section 4132(c) shall apply for purposes of this section.
        ``(e) Other Definitions.--For purposes of this section, the terms
    `selected drug publication date' and `maximum fair price' have the
    meaning given such terms in section 1191 of the Social Security Act.
        ``(f) Anti-Abuse Rule.--In the case of a sale which was timed for
    the purpose of avoiding the tax imposed by this section, the Secretary
    may treat such sale as occurring during a day described in subsection
    (b).''.
        (b) No Deduction for Excise Tax Payments.--Section 275(a)(6) of the
    Internal Revenue Code of 1986 is amended by inserting ``or by section
    4192'' before the period at the end.
        (c) Certain Exemptions From Tax Not Applicable.--
                (1) Section 4221(a) of the Internal Revenue Code of 1986 is
            amended by adding at the end the following: ``In the case of
            the tax imposed by section 4192, paragraphs (3), (4), (5), and
            (6) shall not apply.''.
                (2) Section 6416(b)(2) of such Code is amended by adding at
            the end the following: ``In the case of the tax imposed by
            section 4192, subparagraphs (B), (C), (D), and (E) shall not
            apply.''.
        (d) Clerical Amendment.--The table of subchapters for chapter 32 of
    such Code is amended by adding at the end the following new item:

                         ``subchapter e. other items''.

        (e) Effective Date.--The amendments made by this section shall
    apply to sales after the date of the enactment of this Act.

    SEC. 139003. FUNDING.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2022, out of any money in the Treasury not otherwise
    appropriated, to remain available until expended--
                (1) $300,000,000 to carry out the provisions of, including
            the amendments made by, this part in fiscal year 2022;
                (2) $300,000,000 to carry out the provisions of, including
            the amendments made by, this part in fiscal year 2023;
                (3) $300,000,000 to carry out the provisions of, including
            the amendments made by, this part in fiscal year 2024;
                (4) $300,000,000 to carry out the provisions of, including
            the amendments made by, this part in fiscal year 2025;
                (5) $300,000,000 to carry out the provisions of, including
            the amendments made by, this part in fiscal year 2026;
                (6) $300,000,000 to carry out the provisions of, including
            the amendments made by, this part in fiscal year 2027;
                (7) $300,000,000 to carry out the provisions of, including
            the amendments made by, this part in fiscal year 2028;
                (8) $300,000,000 to carry out the provisions of, including
            the amendments made by, this part in fiscal year 2029;
                (9) $300,000,000 to carry out the provisions of, including
            the amendments made by, this part in fiscal year 2030; and
                (10) $300,000,000 to carry out the provisions of, including
            the amendments made by, this part in fiscal year 2031.

                  PART 2--PRESCRIPTION DRUG INFLATION REBATES

    SEC. 139101. MEDICARE PART B REBATE BY MANUFACTURERS.

        (a) In General.--Section 1847A of the Social Security Act (42
    U.S.C. 1395w-3a) is amended--
                (1) by redesignating subsection (h) as subsection (i) and
            by inserting after subsection (g) the following subsection:
        ``(h) Rebate by Manufacturers for Single Source Drugs and
    Biologicals With Prices Increasing Faster Than Inflation.--
                ``(1) Requirements.--
                        ``(A) Secretarial provision of information.--Not
                    later than 6 months after the end of each calendar
                    quarter beginning on or after July 1, 2023, the
                    Secretary shall, for each part B rebatable drug, report
                    to each manufacturer of such part B rebatable drug the
                    following for such calendar quarter:
                                ``(i) Information on the total number of
                            billing units of the billing and payment code
                            described in subparagraph (A)(i) of paragraph
                            (3) with respect to such drug and calendar
                            quarter.
                                ``(ii) Information on the amount (if any)
                            of the excess average sales price increase
                            described in subparagraph (A)(ii) of such
                            paragraph for such drug and calendar quarter.
                                ``(iii) The rebate amount specified under
                            such paragraph for such part B rebatable drug
                            and calendar quarter.
                        ``(B) Manufacturer requirement.--For each calendar
                    quarter beginning on or after July 1, 2023, the
                    manufacturer of a part B rebatable drug shall, for such
                    drug, not later than 30 days after the date of receipt
                    from the Secretary of the information described in
                    subparagraph (A) for such calendar quarter, provide to
                    the Secretary a rebate that is equal to the amount
                    specified in paragraph (3) for such drug for such
                    calendar quarter.
                ``(2) Part b rebatable drug defined.--
                        ``(A) In general.--In this subsection, the term
                    `part B rebatable drug' means a single source drug or
                    biological (as defined in subparagraph (D) of
                    subsection (c)(6)), including a biosimilar biological
                    product (as defined in subparagraph (H) of such
                    subsection) but excluding a qualifying biosimilar
                    biological product (as defined in subsection
                    (b)(8)(B)(iii)), that would be payable under this part
                    if such drug were furnished to an individual enrolled
                    under this part, except such term shall not include
                    such a drug or biological--
                                ``(i) if, as determined by the Secretary,
                            the average total allowed charges for such drug
                            or biological under this part for a year per
                            individual that uses such a drug or biological
                            are less than, subject to subparagraph (B),
                            $100; or
                                ``(ii) that is a vaccine described in
                            subparagraph (A) or (B) of section 1861(s)(10).
                        ``(B) Increase.--The dollar amount applied under
                    subparagraph (A)(i)--
                                ``(i) for 2024, shall be the dollar amount
                            specified under such subparagraph for 2023,
                            increased by the percentage increase in the
                            consumer price index for all urban consumers
                            (United States city average) for the 12-month
                            period ending with June of the previous year;
                            and
                                ``(ii) for a subsequent year, shall be the
                            dollar amount specified in this clause (or
                            clause (i)) for the previous year (without
                            application of subparagraph (C)), increased by
                            the percentage increase in the consumer price
                            index for all urban consumers (United States
                            city average) for the 12-month period ending
                            with June of the previous year.
                        ``(C) Rounding.--Any dollar amount determined under
                    subparagraph (B) that is not a multiple of $10 shall be
                    rounded to the nearest multiple of $10.
                ``(3) Rebate amount.--
                        ``(A) In general.--For purposes of paragraph (1),
                    the amount specified in this paragraph for a part B
                    rebatable drug assigned to a billing and payment code
                    for a calendar quarter is, subject to subparagraphs (B)
                    and (G) and paragraph (4), the amount equal to the
                    product of--
                                ``(i) the total number of billing units
                            determined under subparagraph (B) for the
                            billing and payment code of such drug; and
                                ``(ii) the amount (if any) by which--
                                        ``(I) the amount equal to--
                                                ``(aa) in the case of a
                                            part B rebatable drug described
                                            in paragraph (1)(B) of section
                                            1847A(b), 106 percent of the
                                            amount determined under
                                            paragraph (4) of such section
                                            for such drug during the
                                            calendar quarter; or
                                                ``(bb) in the case of a
                                            part B rebatable drug described
                                            in paragraph (1)(C) of such
                                            section, the payment amount
                                            under such paragraph for such
                                            drug during the calendar
                                            quarter; exceeds
                                        ``(II) the inflation-adjusted
                                    payment amount determined under
                                    subparagraph (C) for such part B
                                    rebatable drug during the calendar
                                    quarter.
                        ``(B) Total number of billing units.--For purposes
                    of subparagraph (A)(i), the total number of billing
                    units with respect to a part B rebatable drug is
                    determined as follows:
                                ``(i) Determine the total number of units
                            equal to--
                                        ``(I) the total number of units, as
                                    reported under subsection (c)(1)(B) for
                                    each National Drug Code of such drug
                                    during the calendar quarter that is two
                                    calendar quarters prior to the calendar
                                    quarter as described in subparagraph
                                    (A), minus
                                        ``(II) the total number of units
                                    with respect to each National Drug Code
                                    of such drug for which payment was made
                                    under a State plan under title XIX (or
                                    waiver of such plan), as reported by
                                    States under section 1927(b)(2)(A) for
                                    the rebate period that is the same
                                    calendar quarter as described in
                                    subclause (I).
                                ``(ii) Convert the units determined under
                            clause (i) to billing units for the billing and
                            payment code of such drug, using a methodology
                            similar to the methodology used under this
                            section, by dividing the units determined under
                            clause (i) for each National Drug Code of such
                            drug by the billing unit for the billing and
                            payment code of such drug.
                                ``(iii) Compute the sum of the billing
                            units for each National Drug Code of such drug
                            in clause (ii).
                        ``(C) Determination of inflation-adjusted payment
                    amount.--The inflation-adjusted payment amount
                    determined under this subparagraph for a part B
                    rebatable drug for a calendar quarter is--
                                ``(i) the payment amount for the billing
                            and payment code for such drug in the payment
                            amount benchmark quarter (as defined in
                            subparagraph (D)); increased by
                                ``(ii) the percentage by which the rebate
                            period CPI-U (as defined in subparagraph (F))
                            for the calendar quarter exceeds the benchmark
                            period CPI-U (as defined in subparagraph (E)).
                        ``(D) Payment amount benchmark quarter.--The term
                    `payment amount benchmark quarter' means the calendar
                    quarter immediately prior to the calendar quarter
                    beginning October 1, 2021.
                        ``(E) Benchmark period cpi-u.--The term `benchmark
                    period CPI-U' means the consumer price index for all
                    urban consumers (United States city average) for the
                    last month of the calendar quarter beginning October 1,
                    2021.
                        ``(F) Rebate period cpi-u.--The term `rebate period
                    CPI-U' means, with respect to a calendar quarter
                    described in subparagraph (C), the greater of the
                    benchmark period CPI-U and the consumer price index for
                    all urban consumers (United States city average) for
                    the first month of the calendar quarter that is two
                    calendar quarters prior to such described calendar
                    quarter.
                        ``(G) Exemption for shortages and severe supply
                    chain disruptions.--The Secretary shall reduce or waive
                    the amount under subparagraph (A) with respect to a
                    part B rebatable drug that is described as currently in
                    shortage on the shortage list in effect under section
                    506E of the Federal Food, Drug, and Cosmetic Act or in
                    the case of a biosimilar biological product, when the
                    Secretary determines there are severe supply chain
                    disruptions.
                ``(4) Special treatment of certain drugs and exemption.--
                        ``(A) Subsequently approved drugs.--In the case of
                    a part B rebatable drug first approved or licensed by
                    the Food and Drug Administration after March 1, 2021,
                    clause (i) of paragraph (3)(C) shall be applied as if
                    the term `payment amount benchmark quarter' were
                    defined under paragraph (3)(D) as the third full
                    calendar quarter after the day on which the drug was
                    first marketed and clause (ii) of paragraph (3)(C)
                    shall be applied as if the term `benchmark period CPI-
                    U' were defined under paragraph (3)(E) as if the
                    reference to `the last month of the calendar quarter
                    immediately prior to the calendar quarter beginning
                    October 1, 2021' under such paragraph were a reference
                    to `the first month of the first full calendar quarter
                    after the day on which the drug was first marketed'.
                        ``(B) Timeline for provision of rebates for
                    subsequently approved drugs.--In the case of a part B
                    rebatable drug first approved or licensed by the Food
                    and Drug Administration after March 1, 2021, paragraph
                    (1)(B) shall be applied as if the reference to `July 1,
                    2023' under such paragraph were a reference to the
                    later of the 6th full calendar quarter after the day on
                    which the drug was first marketed or July 1, 2023.
                        ``(D) Selected drugs.--In the case of a part B
                    rebatable drug that is a selected drug (as defined in
                    section 1192(c)) for a price applicability period (as
                    defined in section 1191(b)(2)), in the case such drug
                    is determined (pursuant to such section 1192(c)) to no
                    longer be a selected drug, beginning the first calendar
                    quarter after the price applicability period with
                    respect to such drug, clause (i) of paragraph (3)(C)
                    shall be applied as if the term `payment amount
                    benchmark quarter' were defined under paragraph (3)(D)
                    as the calendar quarter beginning January 1 of the last
                    year beginning during such price applicability period
                    with respect to such selected drug and clause (ii) of
                    paragraph (3)(C) shall be applied as if the term
                    `benchmark period CPI-U' were defined under paragraph
                    (3)(E) as if the reference to `the last month of the
                    calendar quarter immediately prior to the calendar
                    quarter beginning October 1, 2021' under such paragraph
                    were a reference to the March of the year preceding
                    such last year.
                ``(5) Application to beneficiary coinsurance.--In the case
            of a part B rebatable drug, if the payment amount described in
            paragraph (3)(A)(ii)(I) (or, in the case of a part B rebatable
            drug that is a selected drug (as defined in section 1192(c),
            the payment amount described in subsection (b)(1)(B) for such
            drug) for a calendar quarter exceeds the inflation adjusted
            payment for such quarter--
                        ``(A) in computing the amount of any coinsurance
                    applicable under this part to an individual to whom
                    such drug is furnished, the computation of such
                    coinsurance shall be equal to 20 percent of the
                    inflation-adjusted payment amount determined under
                    paragraph (3)(C) for such part B rebatable drug; and
                        ``(B) the amount of such coinsurance for such
                    calendar quarter, as computed under subparagraph (A),
                    shall be applied as a percent, as determined by the
                    Secretary, to the payment amount that would otherwise
                    apply under subparagraphs (B) or (C) of subsection
                    (b)(1).
                ``(6) Rebate deposits.--Amounts paid as rebates under
            paragraph (1)(B) shall be deposited into the Federal
            Supplementary Medical Insurance Trust Fund established under
            section 1841.
                ``(7) Civil money penalty.--If a manufacturer of a part B
            rebatable drug has failed to comply with the requirements under
            paragraph (1)(B) for such drug for a calendar quarter, the
            manufacturer shall be subject to, in accordance with a process
            established by the Secretary pursuant to regulations, a civil
            money penalty in an amount equal to at least 125 percent of the
            amount specified in paragraph (3) for such drug for such
            calendar quarter. The provisions of section 1128A (other than
            subsections (a) (with respect to amounts of penalties or
            additional assessments) and (b)) shall apply to a civil money
            penalty under this paragraph in the same manner as such
            provisions apply to a penalty or proceeding under section
            1128A(a).''; and
                (2) in subsection (i), as redesignated by paragraph (1)--
                        (A) in paragraph (4), by striking at the end
                    ``and'';
                        (B) in paragraph (5), by striking at the end the
                    period and inserting a semicolon; and
                        (C) by adding at the end the following new
                    paragraphs:
                ``(6) the determination of units under subsection (h);
                ``(7) the determination of whether a drug is a part B
            rebatable drug under subsection (h);
                ``(8) the calculation of the rebate amount under subsection
            (h); and
                ``(9) the computation of coinsurance under subsection
            (h)(5); and
                ``(10) the computation of amounts paid under section
            1833(a)(1)(EE).''.
        (b) Amounts Payable; Cost-Sharing.--Section 1833 of the Social
    Security Act (42 U.S.C. 1395l) is amended--
                (1) in subsection (a)(1)--
                        (A) in subparagraph (G), by inserting ``, subject
                    to subsection (i)(9),'' after ``the amounts paid'';
                        (B) in subparagraph (S), by striking ``with respect
                    to'' and inserting ``subject to subparagraph (EE), with
                    respect to'';
                        (C) by striking ``and (DD)'' and inserting
                    ``(DD)''; and
                        (D) by inserting before the semicolon at the end
                    the following: ``, and (EE) with respect to a part B
                    rebatable drug (as defined in paragraph (2) of section
                    1847A(h)) for which the payment amount for a calendar
                    quarter under paragraph (3)(A)(ii)(I) of such section
                    (or, in the case of a part B rebatable drug that is a
                    selected drug (as defined in section 1192(c) for which,
                    the payment amount described in section 1847A(b)(1)(B))
                    for such drug for such quarter exceeds the inflation-
                    adjusted payment under paragraph (3)(A)(ii)(II) of such
                    section for such quarter, the amounts paid shall be
                    equal to the percent of the payment amount under
                    paragraph (3)(A)(ii)(I) of such section or section
                    1847A(b)(1)(B), as applicable, that equals the
                    difference between (i) 100 percent, and (ii) the
                    percent applied under section 1847A(h)(5)(B)'';
                (2) in subsection (i), by adding at the end the following
            new paragraph:
        ``(9) In the case of a part B rebatable drug (as defined in
    paragraph (2) of section 1847A(h)) for which payment under this
    subsection is not packaged into a payment for a service furnished on or
    after July 1, 2023, under the revised payment system under this
    subsection, in lieu of calculation of coinsurance and the amount of
    payment otherwise applicable under this subsection, the provisions of
    section 1847A(h)(5) and paragraph (1)(EE) of subsection (a), shall, as
    determined appropriate by the Secretary, apply under this subsection in
    the same manner as such provisions of section 1847A(h)(5) and
    subsection (a) apply under such section and subsection.''; and
                (3) in subsection (t)(8), by adding at the end the
            following new subparagraph:
                        ``(F) Part b rebatable drugs.--In the case of a
                    part B rebatable drug (as defined in paragraph (2) of
                    section 1847A(h), except if such drug does not have a
                    copayment amount as a result of application of
                    subparagraph (E)) for which payment under this part is
                    not packaged into a payment for a covered OPD service
                    (or group of services) furnished on or after July 1,
                    2023, and the payment for such drug under this
                    subsection is the same as the amount for a calendar
                    quarter under paragraph (3)(A)(ii)(I) of section
                    1847A(h), under the system under this subsection, in
                    lieu of calculation of the copayment amount and the
                    amount of payment otherwise applicable under this
                    subsection (other than the application of the
                    limitation described in subparagraph (C)), the
                    provisions of section 1847A(h)(5) and paragraph (1)(EE)
                    of subsection (a), shall, as determined appropriate by
                    the Secretary, apply under this subsection in the same
                    manner as such provisions of section 1847A(h)(5) and
                    subsection (a) apply under such section and
                    subsection.''.
        (c) Conforming Amendments.--
                (1) To part b asp calculation.--Section 1847A(c)(3) of the
            Social Security Act (42 U.S.C. 1395w-3a(c)(3)) is amended by
            inserting ``subsection (h) or'' before ``section 1927''.
                (2) Excluding part b drug inflation rebate from best
            price.--Section 1927(c)(1)(C)(ii)(I) of the Social Security Act
            (42 U.S.C. 1396r-8(c)(1)(C)(ii)(I)) is amended by inserting
            ``or section 1847A(h)'' after ``this section''.
                (3) Coordination with medicaid rebate information
            disclosure.--Section 1927(b)(3)(D)(i) of the Social Security
            Act (42 U.S.C. 1396r-8(b)(3)(D)(i)) is amended by inserting
            ``and the rebate'' after ``the payment amount''.
                (4) Excluding part b drug inflation rebates from average
            manufacturer price.--Section 1927(k)(1)(B)(i) of the Social
            Security Act (42 U.S.C. 1396r-8(k)(1)(B)(i)), as previously
            amended, is further amended--
                        (A) in subclause (IV), by striking ``and'';
                        (B) in subclause (V), by striking the period at the
                    end and inserting a semicolon; and
                        (C) by adding at the end the following new
                    subclause:
                                        ``(VI) rebates paid by
                                    manufacturers under section 1847A(h);
                                    and''.
        (d) Funding.--In addition to amounts otherwise available, there are
    appropriated to the Centers for Medicare & Medicaid Services, out of
    any money in the Treasury not otherwise appropriated, $12,500,000 for
    fiscal year 2022 and $7,500,000 for each of fiscal years 2023 through
    2031, to remain available until expended, to carry out the provisions
    of, including the amendments made by, this section.

    SEC. 139102. MEDICARE PART D REBATE BY MANUFACTURERS.

        (a) In General.--Part D of title XVIII of the Social Security Act
    is amended by inserting after section 1860D-14A (42 U.S.C. 1395w-114a)
    the following new section:

    ``SEC. 1860D-14B. MANUFACTURER REBATE FOR CERTAIN DRUGS WITH PRICES
                  INCREASING FASTER THAN INFLATION.

        ``(a) Requirements.--
                ``(1) Secretarial provision of information.--Not later than
            9 months after the end of each applicable year (as defined in
            subsection (g)(7)), subject to paragraph (3), the Secretary
            shall, for each part D rebatable drug, report to each
            manufacturer of such part D rebatable drug the following for
            such year:
                        ``(A) The amount (if any) of the excess annual
                    manufacturer price increase described in subsection
                    (b)(1)(A)(ii) for each dosage form and strength with
                    respect to such drug and year.
                        ``(B) The rebate amount specified under subsection
                    (b) for each dosage form and strength with respect to
                    such drug and year.
                ``(2) Manufacturer requirements.--For each applicable year,
            the manufacturer of a part D rebatable drug, for each dosage
            form and strength with respect to such drug, not later than 30
            days after the date of receipt from the Secretary of the
            information described in paragraph (1) for such year, shall
            provide to the Secretary a rebate that is equal to the amount
            specified in subsection (b) for such dosage form and strength
            with respect to such drug for such year.
                ``(3) Transition rule for reporting.--The Secretary may,
            for each rebatable covered part D drug, delay the timeframe for
            reporting the information and rebate amount described in
            subparagraphs (A) and (B) of such paragraph for the applicable
            year of 2023 until not later than September 30, 2025.
        ``(b) Rebate Amount.--
                ``(1) In general.--
                        ``(A) Calculation.--For purposes of this section,
                    the amount specified in this subsection for a dosage
                    form and strength with respect to a part D rebatable
                    drug and applicable year is, subject to subparagraph
                    (C), paragraph (5)(B), and paragraph (6), the amount
                    equal to the product of--
                                ``(i) subject to subparagraph (B) of this
                            paragraph, the total number of units that are
                            used to calculate the average manufacturer
                            price of such dosage form and strength with
                            respect to such part D rebatable drug, as
                            reported by the manufacturer of such drug under
                            section 1927 for each month, with respect to
                            such year; and
                                ``(ii) the amount (if any) by which--
                                        ``(I) the annual manufacturer price
                                    (as determined in paragraph (2)) paid
                                    for such dosage form and strength with
                                    respect to such part D rebatable drug
                                    for the year; exceeds
                                        ``(II) the inflation-adjusted
                                    payment amount determined under
                                    paragraph (3) for such dosage form and
                                    strength with respect to such part D
                                    rebatable drug for the year.
                        ``(B) Excluded units.--For purposes of subparagraph
                    (A)(i), the Secretary shall exclude from the total
                    number of units for a dosage form and strength with
                    respect to a part D rebatable drug, with respect to an
                    applicable year, the following:
                                ``(i) Units of each dosage form and
                            strength of such part D rebatable drug for
                            which payment was made under a State plan under
                            title XIX (or waiver of such plan), as reported
                            by States under section 1927(b)(2)(A).
                                ``(ii) Units of each dosage form and
                            strength of such part D rebatable drug for
                            which a rebate is paid under section 1847A(h).
                        ``(C) Exemption for shortages and severe supply
                    chain disruptions.--The Secretary shall reduce or waive
                    the amount under subparagraph (A) with respect to a
                    part D rebatable drug that is described as currently in
                    shortage on the shortage list in effect under section
                    506E of the Federal Food, Drug, and Cosmetic Act or in
                    the case of a generic drug, when the Secretary
                    determines there are severe supply chain disruptions.
                ``(2) Determination of annual manufacturer price.--The
            annual manufacturer price determined under this paragraph for a
            dosage form and strength, with respect to a part D rebatable
            drug and an applicable year, is the sum of the products of--
                        ``(A) the average manufacturer price (as defined in
                    subsection (g)(6)) of such dosage form and strength, as
                    calculated for a unit of such drug, with respect to
                    each of the calendar quarters of such year; and
                        ``(B) the ratio of--
                                ``(i) the total number of units of such
                            dosage form and strength reported under section
                            1927 with respect to each such calendar quarter
                            of such year; to
                                ``(ii) the total number of units of such
                            dosage form and strength reported under section
                            1927 with respect to such year, as determined
                            by the Secretary.
                ``(3) Determination of inflation-adjusted payment amount.--
            The inflation-adjusted payment amount determined under this
            paragraph for a dosage form and strength with respect to a part
            D rebatable drug for an applicable year, subject to paragraph
            (5), is--
                        ``(A) the benchmark year manufacturer price
                    determined under paragraph (4) for such dosage form and
                    strength with respect to such drug and year; increased
                    by
                        ``(B) the percentage by which the applicable year
                    CPI-U (as defined in subsection (g)(5)) for the year
                    exceeds the benchmark period CPI-U (as defined in
                    subsection (g)(4)).
                ``(4) Determination of benchmark year manufacturer price.--
            The benchmark year manufacturer price determined under this
            paragraph for a dosage form and strength, with respect to a
            part D rebatable drug and an applicable year, is the sum of the
            products of--
                        ``(A) the average manufacturer price (as defined in
                    subsection (g)(6)) of such dosage form and strength, as
                    calculated for a unit of such drug, with respect to
                    each of the calendar quarters of the payment amount
                    benchmark year (as defined in subsection (g)(3)); and
                        ``(B) the ratio of--
                                ``(i) the total number of units reported
                            under section 1927 of such dosage form and
                            strength with respect to each such calendar
                            quarter of such payment amount benchmark year;
                            to
                                ``(ii) the total number of units reported
                            under section 1927 of such dosage form and
                            strength with respect to such payment amount
                            benchmark year.
                ``(5) Special treatment of certain drugs and exemption.--
                        ``(A) Subsequently approved drugs.--In the case of
                    a part D rebatable drug first approved or licensed by
                    the Food and Drug Administration after October 1, 2021,
                    subparagraphs (A) and (B) of paragraph (4) shall be
                    applied as if the term `payment amount benchmark year'
                    were defined under subsection (g)(3) as the first
                    calendar year beginning after the day on which the drug
                    was first marketed by any manufacturer and subparagraph
                    (B) of paragraph (3) shall be applied as if the term
                    `benchmark period CPI-U' were defined under subsection
                    (g)(4) as if the reference to `the month immediately
                    prior to October 2021' under such subsection were a
                    reference to `January of the first year beginning after
                    the date on which the drug was first marketed by any
                    manufacturer'.
                        ``(B) Treatment of new formulations.--
                                ``(i) In general.--In the case of a part D
                            rebatable drug that is a line extension of a
                            part D rebatable drug that is an oral solid
                            dosage form, the Secretary shall establish a
                            formula for determining the rebate amount under
                            paragraph (1) and the inflation adjusted
                            payment amount under paragraph (3) with respect
                            to such part D rebatable drug and an applicable
                            year, consistent with the formula applied under
                            subsection (c)(2)(C) of section 1927 for
                            determining a rebate obligation for a rebate
                            period under such section.
                                ``(ii) Line extension defined.--In this
                            subparagraph, the term `line extension' means,
                            with respect to a part D rebatable drug, a new
                            formulation of the drug, such as an extended
                            release formulation, but does not include an
                            abuse-deterrent formulation of the drug (as
                            determined by the Secretary), regardless of
                            whether such abuse-deterrent formulation is an
                            extended release formulation.
                        ``(C) Selected drugs.--In the case of a part D
                    rebatable drug that is a selected drug (as defined in
                    section 1192(c)) for a price applicability period (as
                    defined in section 1191(b)(2)), in the case such drug
                    is determined (pursuant to such section 1192(c)) to no
                    longer be a selected drug, for each applicable year
                    beginning after the price applicability period with
                    respect to such drug, subparagraphs (A) and (B) of
                    paragraph (4) shall be applied as if the term `payment
                    amount benchmark year' were defined under subsection
                    (g)(3) as the last year beginning during such price
                    applicability period with respect to such selected drug
                    and subparagraph (B) of paragraph (3) shall be applied
                    as if the term `benchmark period CPI-U' were defined
                    under subsection (g)(4) as if the reference to `the
                    month immediately prior to October 1, 2021' under such
                    subsection were a reference to January of the last year
                    beginning during such price applicability period with
                    respect to such drug.
                ``(6) Reconciliation in case of revised amp reports.--The
            Secretary shall provide for a method and process under which,
            in the case of a manufacturer of a part D rebatable drug that
            submits revisions to information submitted under section 1927
            by the manufacturer with respect to such drug, the Secretary
            determines, pursuant to such revisions, adjustments, if any, to
            the calculation of the amount specified in this subsection for
            a dosage form and strength with respect to such part D
            rebatable drug and an applicable year and reconciles any
            overpayments or underpayments in amounts paid as rebates under
            this subsection. Any identified underpayment shall be rectified
            by the manufacturer not later than 30 days after the date of
            receipt from the Secretary of information on such underpayment.
        ``(c) Rebate Deposits.--Amounts paid as rebates under subsection
    (b) shall be deposited into the Medicare Prescription Drug Account in
    the Federal Supplementary Medical Insurance Trust Fund established
    under section 1841.
        ``(d) Information.--For purposes of carrying out this section, the
    Secretary shall use information submitted by manufacturers under
    section 1927(b)(3) and information submitted by States under section
    1927(b)(2)(A).
        ``(e) Civil Money Penalty.--If a manufacturer of a part D rebatable
    drug has failed to comply with the requirement under subsection (a)(2)
    with respect to such drug for an applicable year, the manufacturer
    shall be subject to, in accordance with a process established by the
    Secretary pursuant to regulations, a civil money penalty in an amount
    equal to 125 percent of the amount specified in subsection (b) for such
    drug for such year. The provisions of section 1128A (other than
    subsections (a) (with respect to amounts of penalties or additional
    assessments) and (b)) shall apply to a civil money penalty under this
    subsection in the same manner as such provisions apply to a penalty or
    proceeding under section 1128A(a).
        ``(f) No Administrative or Judicial Review.--There shall be no
    administrative or judicial review of the following:
                ``(1) The determination of units under this section.
                ``(2) The determination of whether a drug is a part D
            rebatable drug under this section.
                ``(3) The calculation of the rebate amount under this
            section.
        ``(g) Definitions.--In this section:
                ``(1) Part d rebatable drug.--
                        ``(A) In general.--The term `part D rebatable drug'
                    means a drug or biological that would (without
                    application of this section) be a covered part D drug,
                    except such term shall, with respect to an applicable
                    year, not include such a drug or biological if the
                    average annual total cost under this part for such year
                    per individual who uses such a drug or biological, as
                    determined by the Secretary, is less than, subject to
                    subparagraph (B), $100, as determined by the Secretary
                    using the most recent data available or, if data is not
                    available, as estimated by the Secretary.
                        ``(B) Increase.--The dollar amount applied under
                    subparagraph (A)--
                                ``(i) for 2024, shall be the dollar amount
                            specified under such subparagraph for 2023,
                            increased by the percentage increase in the
                            consumer price index for all urban consumers
                            (United States city average) for the 12-month
                            period beginning with January of 2023; and
                                ``(ii) for a subsequent year, shall be the
                            dollar amount specified in this subparagraph
                            for the previous year, increased by the
                            percentage increase in the consumer price index
                            for all urban consumers (United States city
                            average) for the 12-month period beginning with
                            January of the previous year.
                    Any dollar amount specified under this subparagraph
                    that is not a multiple of $10 shall be rounded to the
                    nearest multiple of $10.
                ``(2) Unit.--The term `unit' means, with respect to a part
            D rebatable drug, the lowest dispensable amount (such as a
            capsule or tablet, milligram of molecules, or grams) of the
            part D rebatable drug, as reported under section 1927.
                ``(3) Payment amount benchmark year.--The term `payment
            amount benchmark year' means the year ending in the month
            immediately prior to October 1, 2021.
                ``(4) Benchmark period cpi-u.--The term `benchmark period
            CPI-U' means the consumer price index for all urban consumers
            (United States city average) for the month immediately prior to
            October 2021.
                ``(5) Applicable year cpi-u.--The term `applicable year
            CPI-U' means, with respect to an applicable year, the consumer
            price index for all urban consumers (United States city
            average) for January of such year.
                ``(6) Average manufacturer price.--The term `average
            manufacturer price' has the meaning, with respect to a part D
            rebatable drug of a manufacturer, given such term in section
            1927(k)(1), with respect to a covered outpatient drug of a
            manufacturer for a rebate period under section 1927.
                ``(7) Applicable year.--The term `applicable year' means a
            calendar year beginning with 2023.
        ``(h) Implementation for 2023 and 2024.--Notwithstanding any other
    provision of this section, the Secretary shall implement this section
    for 2023 and 2024 by program instruction or otherwise.''.
        (b) Conforming Amendments.--
                (1) To part b asp calculation.--Section 1847A(c)(3) of the
            Social Security Act (42 U.S.C. 1395w-3a(c)(3)), as amended by
            section 139101(c)(1), is further amended by striking
            ``subsection (h) or section 1927'' and inserting ``subsection
            (h), section 1927, or section 1860D-14B''.
                (2) Excluding part d drug inflation rebate from best
            price.--Section 1927(c)(1)(C)(ii)(I) of the Social Security Act
            (42 U.S.C. 1396r-8(c)(1)(C)(ii)(I)), as amended by section
            139101(c)(2), is further amended by striking ``or section
            1847A(h)'' and inserting ``, section 1847A(h), or section
            1860D-14B''.
                (3) Coordination with medicaid rebate information
            disclosure.--Section 1927(b)(3)(D)(i) of the Social Security
            Act (42 U.S.C. 1396r-8(b)(3)(D)(i)), as amended by section
            139101(c)(3), is further amended by striking ``or to carry out
            section 1847B'' and inserting ``or to carry out section 1847B
            or section 1860D-14B''.
                (4) Excluding part d drug inflation rebates from average
            manufacturer price.--Section 1927(k)(1)(B)(i) of the Social
            Security Act (42 U.S.C. 1396r-8(k)(1)(B)(i)), as previously
            amended, is further amended by adding at the end the following
            new subclause:
                                        ``(VII) rebates paid by
                                    manufacturers under section 1860D-
                                    14B.''.
        (c) Funding.--In addition to amounts otherwise available, there are
    appropriated to the Centers for Medicare & Medicaid Services, out of
    any money in the Treasury not otherwise appropriated, $12,500,000 for
    fiscal year 2022 and $7,500,000 for each of fiscal years 2023 through
    2031, to remain available until expended, to carry out the provisions
    of, including the amendments made by, this section.

    PART 3--PART D IMPROVEMENTS AND MAXIMUM OUT-OF-POCKET CAP FOR MEDICARE
                                 BENEFICIARIES

    SEC. 139201. MEDICARE PART D BENEFIT REDESIGN.

        (a) Benefit Structure Redesign.--Section 1860D-2(b) of the Social
    Security Act (42 U.S.C. 1395w-102(b)) is amended--
                (1) in paragraph (2)--
                        (A) in subparagraph (A), in the matter preceding
                    clause (i), by inserting ``for a year preceding 2024
                    and for costs above the annual deductible specified in
                    paragraph (1) and up to the annual out-of-pocket
                    threshold specified in paragraph (4)(B) for 2024 and
                    each subsequent year'' after ``paragraph (3)'';
                        (B) in subparagraph (C)--
                                (i) in clause (i), in the matter preceding
                            subclause (I), by inserting ``for a year
                            preceding 2024,'' after ``paragraph (4),''; and
                                (ii) in clause (ii)(III), by striking ``and
                            each subsequent year'' and inserting ``through
                            2023''; and
                        (C) in subparagraph (D)--
                                (i) in clause (i)--
                                        (I) in the matter preceding
                                    subclause (I), by inserting ``for a
                                    year preceding 2024,'' after
                                    ``paragraph (4),''; and
                                        (II) in subclause (I)(bb), by
                                    striking ``a year after 2018'' and
                                    inserting ``each of years 2019 through
                                    2023''; and
                                (ii) in clause (ii)(V), by striking ``2019
                            and each subsequent year'' and inserting ``each
                            of years 2019 through 2023'';
                (2) in paragraph (3)(A)--
                        (A) in the matter preceding clause (i), by
                    inserting ``for a year preceding 2024,'' after ``and
                    (4),''; and
                        (B) in clause (ii), by striking ``for a subsequent
                    year'' and inserting ``for each of years 2007 through
                    2023''; and
                (3) in paragraph (4)--
                        (A) in subparagraph (A)--
                                (i) in clause (i)--
                                        (I) by redesignating subclauses (I)
                                    and (II) as items (aa) and (bb),
                                    respectively, and moving the margin of
                                    each such redesignated item 2 ems to
                                    the right;
                                        (II) in the matter preceding item
                                    (aa), as redesignated by subclause (I),
                                    by striking ``is equal to the greater
                                    of--'' and inserting ``is equal to--
                                        ``(I) for a year preceding 2024,
                                    the greater of--'';
                                        (III) by striking the period at the
                                    end of item (bb), as redesignated by
                                    subclause (I), and inserting ``; and'';
                                    and
                                        (IV) by adding at the end the
                                    following:
                                        ``(II) for 2024 and each succeeding
                                    year, $0.''; and
                                (ii) in clause (ii)--
                                        (I) by striking ``clause (i)(I)''
                                    and inserting ``clause (i)(I)(aa)'';
                                    and
                                        (II) by adding at the end the
                                    following new sentence: ``The Secretary
                                    shall continue to calculate the dollar
                                    amounts specified in clause (i)(I)(aa),
                                    including with the adjustment under
                                    this clause, after 2023 for purposes of
                                    section 1860D-14(a)(1)(D)(iii).'';
                        (B) in subparagraph (B)--
                                (i) in clause (i)--
                                        (I) in subclause (V), by striking
                                    ``or'' at the end;
                                        (II) in subclause (VI)--
                                                (aa) by striking ``for a
                                            subsequent year'' and inserting
                                            ``for each of years 2021
                                            through 2023''; and
                                                (bb) by striking the period
                                            at the end and inserting a
                                            semicolon; and
                                        (III) by adding at the end the
                                    following new subclauses:
                                        ``(VII) for 2024, is equal to
                                    $2,000; or
                                        ``(VIII) for a subsequent year, is
                                    equal to the amount specified in this
                                    subparagraph for the previous year,
                                    increased by the annual percentage
                                    increase described in paragraph (6) for
                                    the year involved.''; and
                                (ii) in clause (ii), by striking ``clause
                            (i)(II)'' and inserting ``clause (i)'';
                        (C) in subparagraph (C)(i), by striking ``and for
                    amounts'' and inserting ``and, for a year preceding
                    2024, for amounts''; and
                        (D) in subparagraph (E), by striking ``In
                    applying'' and inserting ``For each of years 2011
                    through 2023, in applying''.
        (b) Reinsurance Payment Amount.--Section 1860D-15(b) of the Social
    Security Act (42 U.S.C. 1395w-115(b)) is amended--
                (1) in paragraph (1)--
                        (A) by striking ``equal to 80 percent'' and
                    inserting ``equal to--
                        ``(A) for a year preceding 2024, 80 percent'';
                        (B) in subparagraph (A), as added by subparagraph
                    (A), by striking the period at the end and inserting
                    ``; and''; and
                        (C) by adding at the end the following new
                    subparagraph:
                        ``(B) for 2024 and each subsequent year, the sum
                    of--
                                ``(i) an amount equal to 20 percent of such
                            allowable reinsurance costs attributable to
                            that portion of gross prescription drug costs
                            as specified in paragraph (3) incurred in the
                            coverage year after such individual has
                            incurred costs that exceed the annual out-of-
                            pocket threshold specified in section 1860D-
                            2(b)(4)(B) with respect to applicable drugs (as
                            defined in section 1860D-14C(g)(2)); and
                                ``(ii) an amount equal to 40 percent of
                            such allowable reinsurance costs attributable
                            to that portion of gross prescription drug
                            costs as specified in paragraph (3) incurred in
                            the coverage year after such individual has
                            incurred costs that exceed the annual out-of-
                            pocket threshold specified in section 1860D-
                            2(b)(4)(B) with respect to covered part D drugs
                            that are not applicable drugs (as so
                            defined).'';
                (2) in paragraph (2)--
                        (A) by striking ``COSTS.--For purposes'' and
                    inserting ``Costs.--
                        ``(A) In general.--Subject to subparagraph (B), for
                    purposes''; and
                        (B) by adding at the end the following new
                    subparagraph:
                        ``(B) Inclusion of manufacturer discounts on
                    applicable drugs.--For purposes of applying
                    subparagraph (A), the term `allowable reinsurance
                    costs' shall include the portion of the negotiated
                    price (as defined in section 1860D-14C(g)(6)) of an
                    applicable drug (as defined in section 1860D-14C(g)(2))
                    that was paid by a manufacturer under the manufacturer
                    discount program under section 1860D-14C.''; and
                (3) in paragraph (3)--
                        (A) in the first sentence, by striking ``For
                    purposes'' and inserting ``Subject to paragraph (2)(B),
                    for purposes''; and
                        (B) in the second sentence, by inserting ``(or,
                    with respect to 2024 and subsequent years, in the case
                    of an applicable drug, as defined in section 1860D-
                    14C(g)(2), by a manufacturer)'' after ``by the
                    individual or under the plan''.
        (c) Reduced Cost-sharing; Beneficiary Premium Percentage.--
                (1) Cost-sharing.--
                        (A) In general.--Section 1860D-2(b)(2)(A) of the
                    Social Security Act (42 U.S.C. 1395w-102(b)(2)(A)) is
                    amended--
                                (i) in the subparagraph header, by striking
                            ``25 percent coinsurance'' and inserting
                            ``Coinsurance'';
                                (ii) in clause (i), by inserting ``(or, for
                            2024 and each subsequent year, 23 percent)''
                            after ``25 percent''; and
                                (iii) in clause (ii), by inserting ``(or,
                            for 2024 and each subsequent year, 23
                            percent)'' after ``25 percent''.
                        (B) Conforming amendment.--Section 1860D-
                    14(a)(2)(D) of the Social Security Act (42 U.S.C.
                    1395w-114(a)(2)(D)) is amended by inserting ``(or, for
                    2024 and each subsequent year, instead of coinsurance
                    of `23 percent')'' after ``instead of coinsurance of
                    `25 percent'''.
                (2) Beneficiary premium percentage.--
                        (A) In general.--Section 1860D-13(a)(3)(A) of the
                    Social Security Act (42 U.S.C. 1395w-113(a)(3)(A)) is
                    amended by inserting ``(or, for 2024 and each
                    subsequent year, 23.5 percent)'' after ``25.5
                    percent''.
                        (B) Conforming amendments.--
                                (i) Section 1860D-11(g)(6) of the Social
                            Security Act (42 U.S.C. 1395w-111(g)(6)) is
                            amended by inserting ``(or, for 2024 and each
                            subsequent year, 23.5 percent)'' after ``25.5
                            percent''.
                                (ii) Section 1860D-13(a)(7)(B)(i) of the
                            Social Security Act (42 U.S.C. 1395w-
                            113(a)(7)(B)(i)) is amended--
                                        (I) in subclause (I), by inserting
                                    ``(or, for 2024 and each subsequent
                                    year, 23.5 percent)'' after ``25.5
                                    percent''; and
                                        (II) in subclause (II), by
                                    inserting ``(or, for 2024 and each
                                    subsequent year, 23.5 percent)'' after
                                    ``25.5 percent''.
                                (iii) Section 1860D-15(a) of the Social
                            Security Act (42 U.S.C. 1395w-115(a)) is
                            amended by inserting ``(or, for 2024 and each
                            subsequent year, 76.5 percent)'' after ``74.5
                            percent''.
        (d) Manufacturer Discount Program.--
                (1) In general.--Part D of title XVIII of the Social
            Security Act (42 U.S.C. 1395w-101 through 42 U.S.C. 1395w-153),
            as amended by section 139102, is further amended by inserting
            after section 1860D-14B the following new sections:

    ``SEC. 1860D-14C. MANUFACTURER DISCOUNT PROGRAM.

        ``(a) Establishment.--The Secretary shall establish a manufacturer
    discount program (in this section referred to as the `program'). Under
    the program, the Secretary shall enter into agreements described in
    subsection (b) with manufacturers and provide for the performance of
    the duties described in subsection (c). The Secretary shall establish a
    model agreement for use under the program by not later than January 1,
    2023, in consultation with manufacturers, and allow for comment on such
    model agreement.
        ``(b) Terms of Agreement.--
                ``(1) In general.--
                        ``(A) Agreement.--An agreement under this section
                    shall require the manufacturer to provide, in
                    accordance with this section, discounted prices for
                    applicable drugs of the manufacturer that are dispensed
                    to applicable beneficiaries on or after January 1,
                    2024.
                        ``(B) Clarification.--Nothing in this section shall
                    be construed as affecting--
                                ``(i) the application of a coinsurance of
                            23 percent of the negotiated price, as applied
                            under paragraph (2)(A) of section 1860D-2(b),
                            for costs described in such paragraph; or
                                ``(ii) the application of the copayment
                            amount described in paragraph (4)(A) of such
                            section, with respect to costs described in
                            such paragraph.
                        ``(C) Timing of agreement.--
                                ``(i) Special rule for 2024.--In order for
                            an agreement with a manufacturer to be in
                            effect under this section with respect to the
                            period beginning on January 1, 2024, and ending
                            on December 31, 2024, the manufacturer shall
                            enter into such agreement not later than 30
                            days after the date of the establishment of a
                            model agreement under subsection (a).
                                ``(ii) 2025 and subsequent years.--In order
                            for an agreement with a manufacturer to be in
                            effect under this section with respect to plan
                            year 2025 or a subsequent plan year, the
                            manufacturer shall enter into such agreement
                            not later than a calendar quarter or semi-
                            annual deadline established by the Secretary.
                ``(2) Provision of appropriate data.--Each manufacturer
            with an agreement in effect under this section shall collect
            and have available appropriate data, as determined by the
            Secretary, to ensure that it can demonstrate to the Secretary
            compliance with the requirements under the program.
                ``(3) Compliance with requirements for administration of
            program.--Each manufacturer with an agreement in effect under
            this section shall comply with requirements imposed by the
            Secretary or a third party with a contract under subsection
            (d)(3), as applicable, for purposes of administering the
            program, including any determination under subparagraph (A) of
            subsection (c)(1) or procedures established under such
            subsection (c)(1).
                ``(4) Length of agreement.--
                        ``(A) In general.--An agreement under this section
                    shall be effective for an initial period of not less
                    than 12 months and shall be automatically renewed for a
                    period of not less than 1 year unless terminated under
                    subparagraph (B).
                        ``(B) Termination.--
                                ``(i) By the secretary.--The Secretary
                            shall provide for termination of an agreement
                            under this section for a knowing and willful
                            violation of the requirements of the agreement
                            or other good cause shown. Such termination
                            shall not be effective earlier than 30 days
                            after the date of notice to the manufacturer of
                            such termination. The Secretary shall provide,
                            upon request, a manufacturer with a hearing
                            concerning such a termination, and such hearing
                            shall take place prior to the effective date of
                            the termination with sufficient time for such
                            effective date to be repealed if the Secretary
                            determines appropriate.
                                ``(ii) By a manufacturer.--A manufacturer
                            may terminate an agreement under this section
                            for any reason. Any such termination shall be
                            effective, with respect to a plan year--
                                        ``(I) if the termination occurs
                                    before January 31 of a plan year, as of
                                    the day after the end of the plan year;
                                    and
                                        ``(II) if the termination occurs on
                                    or after January 31 of a plan year, as
                                    of the day after the end of the
                                    succeeding plan year.
                                ``(iii) Effectiveness of termination.--Any
                            termination under this subparagraph shall not
                            affect discounts for applicable drugs of the
                            manufacturer that are due under the agreement
                            before the effective date of its termination.
                                ``(iv) Notice to third party.--The
                            Secretary shall provide notice of such
                            termination to a third party with a contract
                            under subsection (d)(3) within not less than 30
                            days before the effective date of such
                            termination.
        ``(c) Duties Described.--The duties described in this subsection
    are the following:
                ``(1) Administration of program.--Administering the
            program, including--
                        ``(A) the determination of the amount of the
                    discounted price of an applicable drug of a
                    manufacturer;
                        ``(B) the establishment of procedures to ensure
                    that, not later than the applicable number of calendar
                    days after the dispensing of an applicable drug by a
                    pharmacy or mail order service, the pharmacy or mail
                    order service is reimbursed for an amount equal to the
                    difference between--
                                ``(i) the negotiated price of the
                            applicable drug; and
                                ``(ii) the discounted price of the
                            applicable drug;
                        ``(C) the establishment of procedures to ensure
                    that the discounted price for an applicable drug under
                    this section is applied before any coverage or
                    financial assistance under other health benefit plans
                    or programs that provide coverage or financial
                    assistance for the purchase or provision of
                    prescription drug coverage on behalf of applicable
                    beneficiaries as specified by the Secretary; and
                        ``(D) providing a reasonable dispute resolution
                    mechanism to resolve disagreements between
                    manufacturers, applicable beneficiaries, and the third
                    party with a contract under subsection (d)(3).
                ``(2) Monitoring compliance.--
                        ``(A) In general.--The Secretary shall monitor
                    compliance by a manufacturer with the terms of an
                    agreement under this section.
                        ``(B) Notification.--If a third party with a
                    contract under subsection (d)(3) determines that the
                    manufacturer is not in compliance with such agreement,
                    the third party shall notify the Secretary of such
                    noncompliance for appropriate enforcement under
                    subsection (e).
                ``(3) Collection of data from prescription drug plans and
            ma-pd plans.--The Secretary may collect appropriate data from
            prescription drug plans and MA-PD plans in a timeframe that
            allows for discounted prices to be provided for applicable
            drugs under this section.
        ``(d) Administration.--
                ``(1) In general.--Subject to paragraph (2), the Secretary
            shall provide for the implementation of this section, including
            the performance of the duties described in subsection (c).
                ``(2) Limitation.--In providing for the implementation of
            this section, the Secretary shall not receive or distribute any
            funds of a manufacturer under the program.
                ``(3) Contract with third parties.--The Secretary shall
            enter into a contract with 1 or more third parties to
            administer the requirements established by the Secretary in
            order to carry out this section. At a minimum, the contract
            with a third party under the preceding sentence shall require
            that the third party--
                        ``(A) receive and transmit information between the
                    Secretary, manufacturers, and other individuals or
                    entities the Secretary determines appropriate;
                        ``(B) receive, distribute, or facilitate the
                    distribution of funds of manufacturers to appropriate
                    individuals or entities in order to meet the
                    obligations of manufacturers under agreements under
                    this section;
                        ``(C) provide adequate and timely information to
                    manufacturers, consistent with the agreement with the
                    manufacturer under this section, as necessary for the
                    manufacturer to fulfill its obligations under this
                    section; and
                        ``(D) permit manufacturers to conduct periodic
                    audits, directly or through contracts, of the data and
                    information used by the third party to determine
                    discounts for applicable drugs of the manufacturer
                    under the program.
                ``(4) Performance requirements.--The Secretary shall
            establish performance requirements for a third party with a
            contract under paragraph (3) and safeguards to protect the
            independence and integrity of the activities carried out by the
            third party under the program under this section.
                ``(5) Implementation.--The Secretary shall implement the
            program under this section for 2024 and 2025 by program
            instruction or otherwise.
        ``(e) Enforcement.--
                ``(1) Audits.--Each manufacturer with an agreement in
            effect under this section shall be subject to periodic audit by
            the Secretary.
                ``(2) Civil money penalty.--
                        ``(A) In general.--A manufacturer that fails to
                    provide discounted prices for applicable drugs of the
                    manufacturer dispensed to applicable beneficiaries in
                    accordance with such agreement shall be subject to a
                    civil money penalty for each such failure in an amount
                    the Secretary determines is equal to the sum of--
                                ``(i) the amount that the manufacturer
                            would have paid with respect to such discounts
                            under the agreement, which will then be used to
                            pay the discounts which the manufacturer had
                            failed to provide; and
                                ``(ii) 25 percent of such amount.
                        ``(B) Application.--The provisions of section 1128A
                    (other than subsections (a) and (b)) shall apply to a
                    civil money penalty under this paragraph in the same
                    manner as such provisions apply to a penalty or
                    proceeding under section 1128A(a).
        ``(f) Clarification Regarding Availability of Other Covered Part D
    Drugs.--Nothing in this section shall prevent an applicable beneficiary
    from purchasing a covered part D drug that is not an applicable drug
    (including a generic drug or a drug that is not on the formulary of the
    prescription drug plan or MA-PD plan that the applicable beneficiary is
    enrolled in).
        ``(g) Definitions.--In this section:
                ``(1) Applicable beneficiary.--The term `applicable
            beneficiary' means an individual who, on the date of dispensing
            a covered part D drug--
                        ``(A) is enrolled in a prescription drug plan or an
                    MA-PD plan;
                        ``(B) is not enrolled in a qualified retiree
                    prescription drug plan; and
                        ``(C) has incurred costs, as determined in
                    accordance with section 1860D-2(b)(4)(C) as if clause
                    (iii) of such section included a reference to costs
                    reimbursed through insurance, a group health plan, or
                    certain other third-party payment arrangements, for
                    covered part D drugs in the year that exceed--
                                ``(i) in the case of an individual not
                            described in clause (ii) or (iii), the annual
                            deductible for such year, as specified in
                            section 1860D-2(b)(1);
                                ``(ii) in the case of a subsidy eligible
                            individual described in section 1860D-14(a)(1),
                            the annual deductible for such year, as
                            specified in subparagraph (B) of such section;
                            and
                                ``(iii) in the case of a subsidy eligible
                            individual described in section 1860D-14(a)(2),
                            the annual deductible for such year, as
                            specified in subparagraph (B) of such section.
                ``(2) Applicable drug.--The term `applicable drug', with
            respect to an applicable beneficiary--
                        ``(A) means a covered part D drug--
                                ``(i) approved under a new drug application
                            under section 505(c) of the Federal Food, Drug,
                            and Cosmetic Act or, in the case of a biologic
                            product, licensed under section 351 of the
                            Public Health Service Act; and
                                ``(ii)(I) if the PDP sponsor of the
                            prescription drug plan or the MA organization
                            offering the MA-PD plan uses a formulary, which
                            is on the formulary of the prescription drug
                            plan or MA-PD plan that the applicable
                            beneficiary is enrolled in;
                                ``(II) if the PDP sponsor of the
                            prescription drug plan or the MA organization
                            offering the MA-PD plan does not use a
                            formulary, for which benefits are available
                            under the prescription drug plan or MA-PD plan
                            that the applicable beneficiary is enrolled in;
                            or
                                ``(III) is provided through an exception or
                            appeal; and
                        ``(B) does not include a selected drug (as referred
                    to under section 1192(c)) during a price applicability
                    period (as defined in section 1191(b)(2)) with respect
                    to such drug.
                ``(3) Applicable number of calendar days.--The term
            `applicable number of calendar days' means--
                        ``(A) with respect to claims for reimbursement
                    submitted electronically, 14 days; and
                        ``(B) with respect to claims for reimbursement
                    submitted otherwise, 30 days.
                ``(4) Discounted price.--
                        ``(A) In general.--The term `discounted price'
                    means, subject to subparagraphs (B) and (C), with
                    respect to an applicable drug of a manufacturer
                    dispensed during a year to an applicable beneficiary--
                                ``(i) who has not incurred costs, as
                            determined in accordance with section 1860D-
                            2(b)(4)(C), for covered part D drugs in the
                            year that are equal to or exceed the annual
                            out-of-pocket threshold specified in section
                            1860D-2(b)(4)(B)(i) for the year, 90 percent of
                            the negotiated price of such drug; and
                                ``(ii) who has incurred such costs, as so
                            determined, in the year that are equal to or
                            exceed such threshold for the year, 80 percent
                            of the negotiated price of such drug.
                        ``(B) Phase-in for certain drugs dispensed to lis
                    beneficiaries.--
                                ``(i) In general.--In the case of an
                            applicable drug of a specified manufacturer (as
                            defined in clause (ii)) that is marketed as of
                            the date of enactment of this subparagraph and
                            dispensed for an applicable beneficiary who is
                            a subsidy eligible individual (as defined in
                            section 1860D-14(a)(3)), the term `discounted
                            price' means the specified LIS percent (as
                            defined in clause (iii)) of the negotiated
                            price of the applicable drug of the
                            manufacturer.
                                ``(ii) Specified manufacturer.--
                                        ``(I) In general.--In this
                                    subparagraph, subject to subclause
                                    (II), the term `specified manufacturer'
                                    means a manufacturer of an applicable
                                    drug for which, in 2021--
                                                ``(aa) the manufacturer had
                                            a coverage gap discount
                                            agreement under section 1860D-
                                            14A;
                                                ``(bb) the total
                                            expenditures for all of the
                                            specified drugs of the
                                            manufacturer covered by such
                                            agreement or agreements for
                                            such year and covered under
                                            this part during such year
                                            represented less than 1.0
                                            percent of the total
                                            expenditures under this part
                                            for all covered Part D drugs
                                            during such year; and
                                                ``(cc) the total
                                            expenditures for all of the
                                            specified drugs of the
                                            manufacturer that are single
                                            source drugs and biological
                                            products covered under part B
                                            during such year represented
                                            less than 1.0 percent of the
                                            total expenditures under part B
                                            for all drugs or biological
                                            products covered under such
                                            part during such year.
                                        ``(II) Specified drugs.--
                                                ``(aa) In general.--For
                                            purposes of this clause, the
                                            term `specified drug' means,
                                            with respect to a specified
                                            manufacturer, for 2021, an
                                            applicable drug that is
                                            produced, prepared, propagated,
                                            compounded, converted, or
                                            processed by the manufacturer.
                                                ``(bb) Aggregation rule.--
                                            All persons treated as a single
                                            employer under subsection (a)
                                            or (b) of section 52 of the
                                            Internal Revenue Code of 1986
                                            shall be treated as one
                                            manufacturer for purposes of
                                            this subparagraph. For purposes
                                            of making a determination
                                            pursuant to the previous
                                            sentence, an agreement under
                                            this section shall require that
                                            a manufacturer provide and
                                            attest to such information as
                                            specified by the Secretary as
                                            necessary.
                                        ``(III) Limitation.--The term
                                    `specified manufacturer' shall not
                                    include a manufacturer described in
                                    subclause (I) if such manufacturer is
                                    acquired after 2021 by another
                                    manufacturer that is not a specified
                                    manufacturer, effective at the
                                    beginning of the plan year immediately
                                    following such acquisition or, in the
                                    case of an acquisition before 2024,
                                    effective January 1, 2024.
                                ``(iii) Specified lis percent.--In this
                            subparagraph, the `specified LIS percent'
                            means, with respect to a year--
                                        ``(I) for an applicable drug
                                    dispensed for an applicable beneficiary
                                    described in clause (i) who has not
                                    incurred costs, as determined in
                                    accordance with section 1860D-
                                    2(b)(4)(C), for covered part D drugs in
                                    the year that are equal to or exceed
                                    the annual out-of-pocket threshold
                                    specified in section 1860D-
                                    2(b)(4)(B)(i) for the year--
                                                ``(aa) for 2024, 99
                                            percent;
                                                ``(bb) for 2025, 98
                                            percent;
                                                ``(cc) for 2026, 95
                                            percent;
                                                ``(dd) for 2027, 92
                                            percent; and
                                                ``(ee) for 2028 and each
                                            subsequent year, 90 percent;
                                            and
                                        ``(II) for an applicable drug
                                    dispensed for an applicable beneficiary
                                    described in clause (i) who has
                                    incurred costs, as determined in
                                    accordance with section 1860D-
                                    2(b)(4)(C), for covered part D drugs in
                                    the year that are equal to or exceed
                                    the annual out-of-pocket threshold
                                    specified in section 1860D-
                                    2(b)(4)(B)(i) for the year--
                                                ``(aa) for 2024, 99
                                            percent;
                                                ``(bb) for 2025, 98
                                            percent;
                                                ``(cc) for 2026, 95
                                            percent;
                                                ``(dd) for 2027, 92
                                            percent;
                                                ``(ee) for 2028, 90
                                            percent;
                                                ``(ff) for 2029, 85
                                            percent; and
                                                ``(gg) for 2030 and each
                                            subsequent year, 80 percent.
                        ``(C) Phase-in for specified small manufacturers.--
                                ``(i) In general.--In the case of an
                            applicable drug of a specified small
                            manufacturer (as defined in clause (ii)) that
                            is marketed as of the date of enactment of this
                            subparagraph and dispensed for an applicable
                            beneficiary, the term `discounted price' means
                            the specified small manufacturer percent (as
                            defined in clause (iii)) of the negotiated
                            price of the applicable drug of the
                            manufacturer.
                                ``(ii) Specified small manufacturer.--
                                        ``(I) In general.--In this
                                    subparagraph, subject to subclause
                                    (III), the term `specified small
                                    manufacturer' means a manufacturer of
                                    an applicable drug for which, in 2021--
                                                ``(aa) the manufacturer is
                                            a specified manufacturer (as
                                            defined in subparagraph
                                            (B)(ii)); and
                                                ``(bb) the total
                                            expenditures under part D for
                                            any one of the specified small
                                            manufacturer drugs of the
                                            manufacturer that are covered
                                            by the agreement or agreements
                                            under section 1860D-14A of such
                                            manufacturer for such year and
                                            covered under this part during
                                            such year are equal to or more
                                            than 80 percent of the total
                                            expenditures under this part
                                            for all specified small
                                            manufacturer drugs of the
                                            manufacturer that are covered
                                            by such agreement or agreements
                                            for such year and covered under
                                            this part during such year.
                                        ``(II) Specified small manufacturer
                                    drugs.--
                                                ``(aa) In general.--For
                                            purposes of this clause, the
                                            term `specified small
                                            manufacturer drugs' means, with
                                            respect to a specified small
                                            manufacturer, for 2021, an
                                            applicable drug that is
                                            produced, prepared, propagated,
                                            compounded, converted, or
                                            processed by the manufacturer.
                                                ``(bb) Aggregation rule.--
                                            All persons treated as a single
                                            employer under subsection (a)
                                            or (b) of section 52 of the
                                            Internal Revenue Code of 1986
                                            shall be treated as one
                                            manufacturer for purposes of
                                            this subparagraph. For purposes
                                            of making a determination
                                            pursuant to the previous
                                            sentence, an agreement under
                                            this section shall require that
                                            a manufacturer provide and
                                            attest to such information as
                                            specified by the Secretary as
                                            necessary.
                                        ``(III) Limitation.--The term
                                    `specified small manufacturer' shall
                                    not include a manufacturer described in
                                    subclause (I) if such manufacturer is
                                    acquired after 2021 by another
                                    manufacturer that is not a specified
                                    small manufacturer, effective at the
                                    beginning of the plan year immediately
                                    following such acquisition or, in the
                                    case of an acquisition before 2024,
                                    effective January 1, 2024.
                                ``(iii) Specified small manufacturer
                            percent.--In this subparagraph, the term
                            `specified small manufacturer percent' means,
                            with respect to a year--
                                        ``(I) for an applicable drug
                                    dispensed for an applicable beneficiary
                                    who has not incurred costs, as
                                    determined in accordance with section
                                    1860D-2(b)(4)(C), for covered part D
                                    drugs in the year that are equal to or
                                    exceed the annual out-of-pocket
                                    threshold specified in section 1860D-
                                    2(b)(4)(B)(i) for the year--
                                                ``(aa) for 2024, 99
                                            percent;
                                                ``(bb) for 2025, 98
                                            percent;
                                                ``(cc) for 2026, 95
                                            percent;
                                                ``(dd) for 2027, 92
                                            percent; and
                                                ``(ee) for 2028 and each
                                            subsequent year, 90 percent;
                                            and
                                        ``(II) for an applicable drug
                                    dispensed for an applicable beneficiary
                                    who has incurred costs, as determined
                                    in accordance with section 1860D-
                                    2(b)(4)(C), for covered part D drugs in
                                    the year that are equal to or exceed
                                    the annual out-of-pocket threshold
                                    specified in section 1860D-
                                    2(b)(4)(B)(i) for the year--
                                                ``(aa) for 2024, 99
                                            percent;
                                                ``(bb) for 2025, 98
                                            percent;
                                                ``(cc) for 2026, 95
                                            percent;
                                                ``(dd) for 2027, 92
                                            percent;
                                                ``(ee) for 2028, 90
                                            percent;
                                                ``(ff) for 2029, 85
                                            percent; and
                                                ``(gg) for 2030 and each
                                            subsequent year, 80 percent.
                        ``(D) Total expenditures.--For purposes of this
                    paragraph, the term `total expenditures' includes, in
                    the case of expenditures with respect to part D,
                    ingredient costs, dispensing fees, sales tax, and, if
                    applicable, vaccine administration fees. The term
                    `total expenditures' excludes, in the case of
                    expenditures with respect to part B, expenditures for a
                    drug or biological that are bundled or packaged into
                    the payment for another service.
                        ``(E) Special case for certain claims.--
                                ``(i) Claims spanning deductible.--In the
                            case where the entire amount of the negotiated
                            price of an individual claim for an applicable
                            drug with respect to an applicable beneficiary
                            does not fall above the annual deductible
                            specified in section 1860D-2(b)(1) for the
                            year, the manufacturer of the applicable drug
                            shall provide the discounted price under this
                            section on only the portion of the negotiated
                            price of the applicable drug that falls above
                            such annual deductible.
                                ``(ii) Claims spanning out-of-pocket
                            threshold.--In the case where the entire amount
                            of the negotiated price of an individual claim
                            for an applicable drug with respect to an
                            applicable beneficiary does not fall entirely
                            below or entirely above the annual out-of-
                            pocket threshold specified in section 1860D-
                            2(b)(4)(B)(i) for the year, the manufacturer of
                            the applicable drug shall provide the
                            discounted price--
                                        ``(I) in accordance with
                                    subparagraph (A)(i) on the portion of
                                    the negotiated price of the applicable
                                    drug that falls below such threshold;
                                    and
                                        ``(II) in accordance with
                                    subparagraph (A)(ii) on the portion of
                                    such price of such drug that falls at
                                    or above such threshold.
                ``(5) Manufacturer.--The term `manufacturer' means any
            entity which is engaged in the production, preparation,
            propagation, compounding, conversion, or processing of
            prescription drug products, either directly or indirectly by
            extraction from substances of natural origin, or independently
            by means of chemical synthesis, or by a combination of
            extraction and chemical synthesis. Such term does not include a
            wholesale distributor of drugs or a retail pharmacy licensed
            under State law.
                ``(6) Negotiated price.--The term `negotiated price' has
            the meaning given such term in section 423.100 of title 42,
            Code of Federal Regulations (or any successor regulation) and,
            with respect to an applicable drug, such negotiated price shall
            include any dispensing fee and, if applicable, any vaccine
            administration fee for the applicable drug.
                ``(7) Qualified retiree prescription drug plan.--The term
            `qualified retiree prescription drug plan' has the meaning
            given such term in section 1860D-22(a)(2).

    ``SEC. 1860D-14D. SELECTED DRUG SUBSIDY PROGRAM.

        ``With respect to covered part D drugs that would be applicable
    drugs (as defined in section 1860D-14C(g)(2) but for the application of
    subparagraph (B) of such section, the Secretary shall provide a process
    whereby, in the case of an applicable beneficiary (as defined in
    section 1860D-14C(g)(1)) who, with respect to a year, is enrolled in a
    prescription drug plan or is enrolled in an MA-PD plan, has not
    incurred costs that are equal to or exceed the annual out-of-pocket
    threshold specified in section 1860D-2(b)(4)(B)(i), and is dispensed
    such a drug the Secretary (periodically and on a timely basis) provides
    the PDP sponsor or the MA organization offering the plan, a subsidy
    with respect to such drug that is equal to 10 percent of the negotiated
    price (as defined in section 1860D-14C(g)(6)) of such drug.''.
                (2) Sunset of medicare coverage gap discount program.--
            Section 1860D-14A of the Social Security Act (42 U.S.C. 1395-
            114a) is amended--
                        (A) in subsection (a), in the first sentence, by
                    striking ``The Secretary'' and inserting ``Subject to
                    subsection (h), the Secretary''; and
                        (B) by adding at the end the following new
                    subsection:
        ``(h) Sunset of Program.--
                ``(1) In general.--The program shall not apply with respect
            to applicable drugs dispensed on or after January 1, 2024, and,
            subject to paragraph (2), agreements under this section shall
            be terminated as of such date.
                ``(2) Continued application for applicable drugs dispensed
            prior to sunset.--The provisions of this section (including all
            responsibilities and duties) shall continue to apply on and
            after January 1, 2024, with respect to applicable drugs
            dispensed prior to such date.''.
                (3) Inclusion of actuarial value of manufacturer discounts
            in bids.--Section 1860D-11 of the Social Security Act (42
            U.S.C. 1395w-111) is amended--
                        (A) in subsection (b)(2)(C)(iii)--
                                (i) by striking ``assumptions regarding the
                            reinsurance'' and inserting ``assumptions
                            regarding--
                                        ``(I) the reinsurance''; and
                                (ii) by adding at the end the following:
                                        ``(II) for 2024 and each subsequent
                                    year, the manufacturer discounts
                                    provided under section 1860D-14C
                                    subtracted from the actuarial value to
                                    produce such bid; and''; and
                        (B) in subsection (c)(1)(C)--
                                (i) by striking ``an actuarial valuation of
                            the reinsurance'' and inserting ``an actuarial
                            valuation of--
                                ``(i) the reinsurance'';
                                (ii) in clause (i), as inserted by clause
                            (i) of this subparagraph, by adding ``and'' at
                            the end; and
                                (iii) by adding at the end the following:
                                ``(ii) for 2024 and each subsequent year,
                            the manufacturer discounts provided under
                            section 1860D-14C;''.
        (e) Conforming Amendments.--
                (1) Section 1860D-2 of the Social Security Act (42 U.S.C.
            1395w-102) is amended--
                        (A) in subsection (a)(2)(A)(i)(I), by striking ``,
                    or an increase in the initial'' and inserting ``or, for
                    a year preceding 2024, an increase in the initial'';
                        (B) in subsection (c)(1)(C)--
                                (i) in the subparagraph heading, by
                            striking ``at initial coverage limit''; and
                                (ii) by inserting ``for a year preceding
                            2024 or the annual out-of-pocket threshold
                            specified in subsection (b)(4)(B) for the year
                            for 2024 and each subsequent year'' after
                            ``subsection (b)(3) for the year'' each place
                            it appears; and
                        (C) in subsection (d)(1)(A), by striking ``or an
                    initial'' and inserting ``or, for a year preceding
                    2024, an initial''.
                (2) Section 1860D-4(a)(4)(B)(i) of the Social Security Act
            (42 U.S.C. 1395w-104(a)(4)(B)(i)) is amended by striking ``the
            initial'' and inserting ``for a year preceding 2024, the
            initial''.
                (3) Section 1860D-14(a) of the Social Security Act (42
            U.S.C. 1395w-114(a)) is amended--
                        (A) in paragraph (1)--
                                (i) in subparagraph (C), by striking ``The
                            continuation'' and inserting ``For a year
                            preceding 2024, the continuation'';
                                (ii) in subparagraph (D)(iii), by striking
                            ``1860D-2(b)(4)(A)(i)(I)'' and inserting
                            ``1860D-2(b)(4)(A)(i)(I)(aa)''; and
                                (iii) in subparagraph (E), by striking
                            ``The elimination'' and inserting ``For a year
                            preceding 2024, the elimination''; and
                        (B) in paragraph (2)--
                                (i) in subparagraph (C), by striking ``The
                            continuation'' and inserting ``For a year
                            preceding 2024, the continuation''; and
                                (ii) in subparagraph (E), by striking
                            ``1860D-2(b)(4)(A)(i)(I)'' and inserting
                            ``1860D-2(b)(4)(A)(i)(I)(aa)''.
                (4) Section 1860D-21(d)(7) of the Social Security Act (42
            U.S.C. 1395w-131(d)(7)) is amended by striking ``section 1860D-
            2(b)(4)(B)(i)'' and inserting ``section 1860D-2(b)(4)(C)(i)''.
                (5) Section 1860D-22(a)(2)(A) of the Social Security Act
            (42 U.S.C. 1395w-132(a)(2)(A)) is amended--
                        (A) by striking ``the value of any discount'' and
                    inserting the following: ``the value of--
                                ``(i) for years prior to 2024, any
                            discount'';
                        (B) in clause (i), as inserted by subparagraph (A)
                    of this paragraph, by striking the period at the end
                    and inserting ``; and''; and
                        (C) by adding at the end the following new clause:
                                ``(ii) for 2024 and each subsequent year,
                            any discount provided pursuant to section
                            1860D-14C.''.
                (6) Section 1860D-41(a)(6) of the Social Security Act (42
            U.S.C. 1395w-151(a)(6)) is amended--
                        (A) by inserting ``for a year before 2024'' after
                    ``1860D-2(b)(3)''; and
                        (B) by inserting ``for such year'' before the
                    period.
                (7) Section 1860D-43 of the Social Security Act (42 U.S.C.
            1395w-153) is amended--
                        (A) in subsection (a)--
                                (i) by striking paragraph (1) and inserting
                            the following:
                ``(1) participate in--
                        ``(A) for 2011 through 2023, the Medicare coverage
                    gap discount program under section 1860D-14A; and
                        ``(B) for 2024 and each subsequent year, the
                    manufacturer discount program under section 1860D-
                    14C;'';
                                (ii) by striking paragraph (2) and
                            inserting the following:
                ``(2) have entered into and have in effect--
                        ``(A) for 2011 through 2023, an agreement described
                    in subsection (b) of section 1860D-14A with the
                    Secretary; and
                        ``(B) for 2024 and each subsequent year, an
                    agreement described in subsection (b) of section 1860D-
                    14C with the Secretary; and''; and
                                (iii) by striking paragraph (3) and
                            inserting the following:
                ``(3) have entered into and have in effect, under terms and
            conditions specified by the Secretary--
                        ``(A) for 2011 through 2023, a contract with a
                    third party that the Secretary has entered into a
                    contract with under subsection (d)(3) of section 1860D-
                    14A; and
                        ``(B) for 2024 and each subsequent year, a contract
                    with a third party that the Secretary has entered into
                    a contract with under subsection (d)(3) of section
                    1860D-14C.''; and
                        (B) by striking subsection (b) and inserting the
                    following:
        ``(b) Effective Date.--Paragraphs (1)(A), (2)(A), and (3)(A) of
    subsection (a) shall apply to covered part D drugs dispensed under this
    part on or after January 1, 2011, and before January 1, 2024, and
    paragraphs (1)(B), (2)(B), and (3)(B) of such subsection shall apply to
    covered part D drugs dispensed under this part on or after January 1,
    2024.''.
                (8) Section 1927 of the Social Security Act (42 U.S.C.
            1396r-8) is amended--
                        (A) in subsection (c)(1)(C)(i)(VI), by inserting
                    before the period at the end the following: ``or under
                    the manufacturer discount program under section 1860D-
                    14C''; and
                        (B) in subsection (k)(1)(B)(i)(V), by inserting
                    before the period at the end the following: ``or under
                    section 1860D-14C''.
        (f) Implementation for 2024 and 2025.--Notwithstanding any other
    provision of this section, the Secretary shall implement this section,
    including the amendments made by this section, for 2024 and 2025 by
    program instruction or otherwise.
        (g) Funding.--In addition to amounts otherwise available, there are
    appropriated to the Centers for Medicare & Medicaid Services, out of
    any money in the Treasury not otherwise appropriated, $44,000,000 for
    fiscal year 2022, $38,000,000 for fiscal year 2023, and $32,000,000 for
    each of fiscal years 2024 through 2031, to remain available until
    expended, to carry out the provisions of, including the amendments made
    by, this section.

    SEC. 139202. MAXIMUM MONTHLY CAP ON COST SHARING PAYMENTS UNDER
                  PRESCRIPTION DRUG PLANS AND MA-PD PLANS.

        (a) In General.--Section 1860D-2(b) of the Social Security Act (42
    U.S.C. 1395w-102(b)), as amended by section 139201, is amended--
                (1) in paragraph (2)--
                        (A) in subparagraph (A), by striking ``and (D)''
                    and inserting ``, (D), and (E)''; and
                        (B) by adding at the end the following new
                    subparagraph:
                        ``(E) Maximum monthly cap on cost sharing
                    payments.--
                                ``(i) In general.--For plan years beginning
                            on or after January 1, 2025, each PDP sponsor
                            offering a prescription drug plan and each MA
                            organization offering an MA-PD plan shall
                            provide to any enrollee of such plan, including
                            an enrollee who is a subsidy eligible
                            individual (as defined in paragraph (3) of
                            section 1860D-14(a)), the option to elect with
                            respect to a plan year to pay cost sharing
                            under the plan in monthly amounts that are
                            capped in accordance with this subparagraph.
                                ``(ii) Determination of maximum monthly
                            cap.--For each month in the plan year for which
                            an enrollee in a prescription drug plan or an
                            MA-PD plan has made an election pursuant to
                            clause (i), the PDP sponsor or MA organization
                            shall determine a maximum monthly cap (as
                            defined in clause (iv)) for such enrollee.
                                ``(iii) Beneficiary monthly payments.--With
                            respect to an enrollee who has made an election
                            pursuant to clause (i), for each month
                            described in clause (ii), the PDP sponsor or MA
                            organization shall bill such enrollee an amount
                            (not to exceed the maximum monthly cap) for the
                            out-of-pocket costs of such enrollee in such
                            month.
                                ``(iv) Maximum monthly cap defined.--In
                            this subparagraph, the term `maximum monthly
                            cap' means, with respect to an enrollee--
                                        ``(I) for the first month for which
                                    the enrollee has made an election
                                    pursuant to clause (i), an amount
                                    determined by calculating--
                                                ``(aa) the annual out-of-
                                            pocket threshold specified in
                                            paragraph (4)(B) minus the
                                            incurred costs of the enrollee
                                            as described in paragraph
                                            (4)(C); divided by
                                                ``(bb) the number of months
                                            remaining in the plan year; and
                                        ``(II) for a subsequent month, an
                                    amount determined by calculating--
                                                ``(aa) the sum of any
                                            remaining out-of-pocket costs
                                            owed by the enrollee from a
                                            previous month that have not
                                            yet been billed to the enrollee
                                            and any additional out-of-
                                            pocket costs incurred by the
                                            enrollee; divided by
                                                ``(bb) the number of months
                                            remaining in the plan year.
                                ``(v) Additional requirements.--The
                            following requirements shall apply with respect
                            to the option to make an election pursuant to
                            clause (i) under this subparagraph:
                                        ``(I) Secretarial
                                    responsibilities.--The Secretary shall
                                    provide information to part D eligible
                                    individuals on the option to make such
                                    election through educational materials,
                                    including through the notices provided
                                    under section 1804(a).
                                        ``(II) Timing of election.--An
                                    enrollee in a prescription drug plan or
                                    an MA-PD plan may make such an
                                    election--
                                                ``(aa) prior to the
                                            beginning of the plan year; or
                                                ``(bb) in any month during
                                            the plan year.
                                        ``(III) Pdp sponsor and ma
                                    organization responsibilities.--Each
                                    PDP sponsor offering a prescription
                                    drug plan or MA organization offering
                                    an MA-PD plan--
                                                ``(aa) may not limit the
                                            option for an enrollee to make
                                            such an election to certain
                                            covered part D drugs;
                                                ``(bb) shall, prior to the
                                            plan year, notify prospective
                                            enrollees of the option to make
                                            such an election in promotional
                                            materials;
                                                ``(cc) shall include
                                            information on such option in
                                            enrollee educational materials;
                                                ``(dd) shall have in place
                                            a mechanism to notify a
                                            pharmacy during the plan year
                                            when an enrollee incurs out-of-
                                            pocket costs with respect to
                                            covered part D drugs that make
                                            it likely the enrollee may
                                            benefit from making such an
                                            election;
                                                ``(ee) shall provide that a
                                            pharmacy, after receiving a
                                            notification described in item
                                            (dd) with respect to an
                                            enrollee, informs the enrollee
                                            of such notification;
                                                ``(ff) shall ensure that
                                            such an election by an enrollee
                                            has no effect on the amount
                                            paid to pharmacies (or the
                                            timing of such payments) with
                                            respect to covered part D drugs
                                            dispensed to the enrollee; and
                                                ``(gg) shall have in place
                                            a financial reconciliation
                                            process to correct inaccuracies
                                            in payments made by an enrollee
                                            under this subparagraph with
                                            respect to covered part D drugs
                                            during the plan year.
                                        ``(IV) Failure to pay amount
                                    billed.--If an enrollee fails to pay
                                    the amount billed for a month as
                                    required under this subparagraph, the
                                    election of the enrollee pursuant to
                                    clause (i) shall be terminated and the
                                    enrollee shall pay the cost sharing
                                    otherwise applicable for any covered
                                    part D drugs subsequently dispensed to
                                    the enrollee up to the annual out-of-
                                    pocket threshold specified in paragraph
                                    (4)(B).
                                        ``(V) Clarification regarding past
                                    due amounts.--Nothing in this
                                    subparagraph shall be construed as
                                    prohibiting a PDP sponsor or an MA
                                    organization from billing an enrollee
                                    for an amount owed under this
                                    subparagraph.
                                        ``(VI) Treatment of unsettled
                                    balances.--Any unsettled balances with
                                    respect to amounts owed under this
                                    subparagraph shall be treated as plan
                                    losses and the Secretary shall not be
                                    liable for any such balances outside of
                                    those assumed as losses estimated in
                                    plan bids.''; and
                (2) in paragraph (4)--
                        (A) in subparagraph (C), by striking ``in
                    subparagraph (E)'' and inserting ``in subparagraph (E)
                    and subject to subparagraph (F)''; and
                        (B) by adding at the end the following new
                    subparagraph:
                        ``(F) Inclusion of costs paid under maximum monthly
                    cap option.--In applying subparagraph (A), with respect
                    to an enrollee who has made an election pursuant to
                    clause (i) of paragraph (2)(E), costs shall be treated
                    as incurred if such costs are paid by a PDP sponsor or
                    an MA organization under the option provided under such
                    paragraph.''.
        (b) Application to Alternative Prescription Drug Coverage.--Section
    1860D-2(c) of the Social Security Act (42 U.S.C. 1395w-102(c)) is
    amended by adding at the end the following new paragraph:
                ``(4) Same maximum monthly cap on cost sharing.--For plan
            years beginning on or after January 1, 2025, the maximum
            monthly cap on cost sharing payments under the option provided
            under subsection (b)(2)(E) shall apply to such coverage.''.
        (c) Implementation for 2025.--The Secretary shall implement this
    section, including the amendments made by this section, for 2025 by
    program instruction or otherwise.
        (d) Funding.--In addition to amounts otherwise available, there are
    appropriated to the Centers for Medicare & Medicaid Services, out of
    any money in the Treasury not otherwise appropriated, $1,000,000 for
    each of fiscal years 2022 through 2031, to remain available until
    expended, to carry out the provisions of, including the amendments made
    by, this section.

            PART 4--REPEAL OF CERTAIN PRESCRIPTION DRUG REBATE RULE

    SEC. 139301. PROHIBITING IMPLEMENTATION OF RULE RELATING TO ELIMINATING
                  THE ANTI-KICKBACK STATUTE SAFE HARBOR PROTECTION FOR
                  PRESCRIPTION DRUG REBATES.

        Beginning January 1, 2026, the Secretary of Health and Human
    Services shall not implement, administer, or enforce the provisions of
    the final rule published by the Office of the Inspector General of the
    Department of Health and Human Services on November 30, 2020, and
    titled ``Fraud and Abuse; Removal of Safe Harbor Protection for Rebates
    Involving Prescription Pharmaceuticals and Creation of New Safe Harbor
    Protection for Certain Point-of-Sale Reductions in Price on
    Prescription Pharmaceuticals and Certain Pharmacy Benefit Manager
    Service Fees'' (85 Fed. Reg. 76666).

                             PART 5--MISCELLANEOUS

    SEC. 139401. APPROPRIATE COST-SHARING FOR CERTAIN INSULIN PRODUCTS
                  UNDER MEDICARE PART D.

        (a) In General.--Section 1860D-2 of the Social Security Act (42
    U.S.C. 1395w-102) is amended--
                (1) in subsection (b)--
                        (A) in paragraph (1)(A), by striking ``The
                    coverage'' and inserting ``Subject to paragraph (8),
                    the coverage'';
                        (B) in paragraph (2)(A), by striking ``and (D)''
                    and inserting ``and (D) and paragraph (8)'';
                        (C) in paragraph (3)(A), by striking ``and (4)''
                    and inserting ``(4), and (8)'';
                        (D) in paragraph (4)(A)(i), by striking ``The
                    coverage'' and inserting ``Subject to paragraph (8),
                    the coverage''; and
                        (E) by adding at the end the following new
                    paragraph:
                ``(8) Treatment of cost-sharing for certain insulin
            products.--
                        ``(A) In general.--For plan years beginning on or
                    after January 1, 2023, the following shall apply with
                    respect to insulin products (as defined in subparagraph
                    (B)):
                                ``(i) No application of deductible.--The
                            deductible under paragraph (1) shall not apply
                            with respect to such insulin products.
                                ``(ii) Application of cost-sharing.--
                                        ``(I) Plan year 2023.--For plan
                                    year 2023, the coverage provides
                                    benefits for such insulin products,
                                    regardless of whether an individual has
                                    reached the initial coverage limit
                                    under paragraph (3) or the out-of-
                                    pocket threshold under paragraph (4),
                                    with cost-sharing that is equal to the
                                    applicable copayment amount.
                                        ``(II) Plan year 2024 and
                                    subsequent plan years.--For plan year
                                    2024 and subsequent plan years, the
                                    coverage provides benefits for such
                                    insulin products, prior to an
                                    individual reaching the out-of-pocket
                                    threshold under paragraph (4), with
                                    cost-sharing that is equal to the
                                    applicable copayment amount.
                                        ``(III) Applicable copayment
                                    amount.--For purposes of this clause,
                                    the term `applicable copayment amount'
                                    means, with respect to an insulin
                                    product under a prescription drug plan
                                    or an MA-PD plan, an amount that is not
                                    more than $35.
                        ``(B) Insulin product.--For purposes of this
                    paragraph, the term `insulin product' means an insulin
                    product that is approved under section 505 of the
                    Federal Food, Drug, and Cosmetic Act or licensed under
                    section 351 of the Public Health Service Act and
                    marketed pursuant to such approval or licensure,
                    including any insulin product that has been deemed to
                    be licensed under section 351 of the Public Health
                    Service Act pursuant to section 7002(e)(4) of the
                    Biologics Price Competition and Innovation Act of 2009
                    and marketed pursuant to such section.''; and
                (2) in subsection (c), by adding at the end the following
            new paragraph:
                ``(4) Treatment of cost-sharing for insulin products.--The
            coverage is provided in accordance with subsection (b)(8).''.
        (b) Conforming Amendments to Cost-sharing for Low-income
    Individuals.--Section 1860D-14(a) of the Social Security Act (42 U.S.C.
    1395w-114(a)) is amended--
                (1) in paragraph (1)--
                        (A) in subparagraph (D)(iii), by adding at the end
                    the following new sentence: ``For plan year 2023 and
                    subsequent plan years, the copayment amount applicable
                    under the preceding sentence to an insulin product (as
                    defined in section 1860D-2(b)(8)(B)) furnished to the
                    individual may not exceed the applicable copayment
                    amount for the product under the prescription drug plan
                    or MA-PD plan in which the individual is enrolled.'';
                    and
                        (B) in subparagraph (E), by inserting the following
                    before the period at the end ``or under section 1860D-
                    2(b)(8) in the case of an insulin product (as defined
                    in subparagraph (B) of such section)''; and
                (2) in paragraph (2)--
                        (A) in subparagraph (D), by adding at the end the
                    following new sentence: ``For plan year 2023 and
                    subsequent plan years, the amount of the coinsurance
                    applicable under the preceding sentence to an insulin
                    product (as defined in section 1860D-2(b)(8)(B))
                    furnished to the individual may not exceed the
                    applicable copayment amount for the product under the
                    prescription drug plan or MA-PD plan in which the
                    individual is enrolled.''; and
                        (B) in subparagraph (E), by adding at the end the
                    following new sentence: ``For plan year 2023, the
                    amount of the copayment or coinsurance applicable under
                    the preceding sentence to an insulin product (as
                    defined in section 1860D-2(b)(8)(B)) furnished to the
                    individual may not exceed the applicable copayment
                    amount for the product under the prescription drug plan
                    or MA-PD plan in which the individual is enrolled.''
        (c) Implementation.--The Secretary shall implement this section for
    plan years 2023 and 2024 by program instruction or otherwise.

    SEC. 139402. COVERAGE OF ADULT VACCINES RECOMMENDED BY THE ADVISORY
                  COMMITTEE ON IMMUNIZATION PRACTICES UNDER MEDICARE PART
                  D.

        (a) Ensuring Treatment of Cost Sharing Is Consistent With Treatment
    of Vaccines Under Medicare Part B.--Section 1860D-2 of the Social
    Security Act (42 U.S.C. 1395w-102), as amended by section 139401, is
    further amended--
                (1) in subsection (b)--
                        (A) in paragraph (1)(A), by striking ``paragraph
                    (8)'' and inserting ``paragraphs (8) and (9)'';
                        (B) in paragraph (2)(A), by striking ``paragraph
                    (8)'' and inserting ``paragraphs (8) and (9)'';
                        (C) in paragraph (3)(A), by striking ``and (8)''
                    and inserting ``(8), and (9)'';
                        (D) in paragraph (4)(A)(i), by striking ``paragraph
                    (8)'' and inserting ``paragraphs (8) and (9)''; and
                        (E) by adding at the end the following new
                    paragraph:
                ``(9) Treatment of cost sharing for adult vaccines
            recommended by the advisory committee on immunization practices
            consistent with treatment of vaccines under part b.--
                        ``(A) In general.--For plan years beginning on or
                    after January 1, 2024 , the following shall apply with
                    respect to an adult vaccine recommended by the Advisory
                    Committee on Immunization Practices (as defined in
                    subparagraph (B)):
                                ``(i) No application of deductible.--The
                            deductible under paragraph (1) shall not apply
                            with respect to such vaccine.
                                ``(ii) No application of coinsurance or any
                            other cost-sharing.--There shall be no
                            coinsurance or other cost-sharing under this
                            part with respect to such vaccine, regardless
                            of whether for costs below, at, or above the
                            initial coverage limit under paragraph (3) or
                            the out-of-pocket threshold under paragraph
                            (4).
                        ``(B) Adult vaccines recommended by the advisory
                    committee on immunization practices.--For purposes of
                    this paragraph, the term `adult vaccine recommended by
                    the Advisory Committee on Immunization Practices' means
                    a covered part D drug that is a vaccine licensed under
                    section 351 of the Public Health Service Act for use by
                    adult populations and administered in accordance with
                    recommendations of the Advisory Committee on
                    Immunization Practices of the Centers for Disease
                    Control and Prevention.''; and
                (2) in subsection (c), by adding at the end the following
            new paragraph:
                ``(5) Treatment of cost sharing for adult vaccines
            recommended by the advisory committee on immunization
            practices.--The coverage is in accordance with subsection
            (b)(9).''.
        (b) Conforming Amendments to Cost Sharing for Low-income
    Individuals.--Section 1860D-14(a) of the Social Security Act (42 U.S.C.
    1395w-114(a)), as amended by section 139401, is further amended--
                (1) in paragraph (1)(D), in each of clauses (ii) and (iii),
            by striking ``In the case'' and inserting ``Subject to
            paragraph (6), in the case'';
                (2) in paragraph (2)--
                        (A) in subparagraph (B), by striking ``A
                    reduction'' and inserting ``Subject to paragraph (6), a
                    reduction''
                        (B) in subparagraph (D), by striking ``The
                    substitution'' and inserting ``Subject to paragraph
                    (6), the substitution''; and
                        (C) in subparagraph (E), by striking ``subsection
                    (c)'' and inserting ``paragraph (6) and subsection
                    (c)''; and
                (3) by adding at the end the following new paragraph:
                ``(6) No application of cost sharing for adult vaccines
            recommended by the advisory committee on immunization
            practices.--For plan years beginning on or after January 1,
            2024, there shall be no cost sharing under this section,
            including no annual deductible applicable under this section,
            with respect to an adult vaccine recommended by the Advisory
            Committee on Immunization Practices (as defined in subparagraph
            (B) of such section).''.
        (c) Rule of Construction.--Nothing in this section shall be
    construed as limiting coverage under part D of title XVIII of the
    Social Security Act for vaccines that are not recommended by the
    Advisory Committee on Immunization Practices.
        (d) Implementation for 2024.--The Secretary shall implement this
    section, including the amendments made by this section, for 2024 by
    program instruction or otherwise.

    SEC. 139403. PAYMENT FOR BIOSIMILAR BIOLOGICAL PRODUCTS DURING INITIAL
                  PERIOD.

        Section 1847A(c)(4) of the Social Security Act (42 U.S.C. 1395w-
    3a(c)(4)) is amended--
                (1) in each of subparagraphs (A) and (B), by redesignating
            clauses (i) and (ii) as subclauses (I) and (II), respectively,
            and moving such subclauses 2 ems to the right;
                (2) by redesignating subparagraphs (A) and (B) as clauses
            (i) and (ii) and moving such clauses 2 ems to the right;
                (3) by striking ``unavailable.--In the case'' and inserting
            ``unavailable.--
                        ``(A) In general.--Subject to subparagraph (B), in
                    the case''; and
                (4) by adding at the end the following new subparagraph:
                        ``(B) Limitation on payment amount for biosimilar
                    biological products during initial period.--In the case
                    of a biosimilar biological product furnished on or
                    after July 1, 2023, during the initial period described
                    in subparagraph (A) with respect to the biosimilar
                    biological product, the amount payable under this
                    section for the biosimilar biological product is the
                    lesser of the following:
                                ``(i) The amount determined under clause
                            (ii) of such subparagraph for the biosimilar
                            biological product.
                                ``(ii) The amount determined under
                            subsection (b)(1)(B) for the reference
                            biological product.''.

    SEC. 139404. TEMPORARY INCREASE IN MEDICARE PART B PAYMENT FOR CERTAIN
                  BIOSIMILAR BIOLOGICAL PRODUCTS.

        Section 1847A(b)(8) of the Social Security Act (42 U.S.C. 1395w-
    3a(b)(8)) is amended--
                (1) by redesignating subparagraphs (A) and (B) as clauses
            (i) and (ii), respectively, and moving the margin of each such
            redesignated clause 2 ems to the right;
                (2) by striking ``product.--The amount'' and inserting the
            following: ``product.--
                        ``(A) In general.--Subject to subparagraph (B), the
                    amount''; and
                (3) by adding at the end the following new subparagraph:
                        ``(B) Temporary payment increase.--
                                ``(i) In general.--In the case of a
                            qualifying biosimilar biological product that
                            is furnished during the applicable 5-year
                            period for such product, the amount specified
                            in this paragraph for such product with respect
                            to such period is the sum determined under
                            subparagraph (A), except that clause (ii) of
                            such subparagraph shall be applied by
                            substituting `8 percent' for `6 percent'.
                                ``(ii) Applicable 5-year period.--For
                            purposes of clause (i), the applicable 5-year
                            period for a qualifying biosimilar biological
                            product is--
                                        ``(I) in the case of such a product
                                    for which payment was made under this
                                    paragraph as of March 31, 2022, the 5-
                                    year period beginning on April 1, 2022;
                                    and
                                        ``(II) in the case of such a
                                    product for which payment is first made
                                    under this paragraph during a calendar
                                    quarter during the period beginning
                                    April 1, 2022, and ending March 31,
                                    2027, the 5-year period beginning on
                                    the first day of such calendar quarter
                                    during which such payment is first
                                    made.
                                ``(iii) Qualifying biosimilar biological
                            product defined.--For purposes of this
                            subparagraph, the term `qualifying biosimilar
                            biological product' means a biosimilar
                            biological product described in paragraph
                            (1)(C) with respect to which--
                                        ``(I) in the case of a product
                                    described in clause (ii)(I), the
                                    average sales price under paragraph
                                    (8)(A)(i) for a calendar quarter during
                                    the 5-year period described in such
                                    clause is not more than the average
                                    sales price under paragraph (4)(A) for
                                    such quarter for the reference
                                    biological product; and
                                        ``(II) in the case of a product
                                    described in clause (ii)(II), the
                                    average sales price under paragraph
                                    (8)(A)(i) for a calendar quarter during
                                    the 5-year period described in such
                                    clause is not more than the average
                                    sales price under paragraph (4)(A) for
                                    such quarter for the reference
                                    biological product.''.

    SEC. 139405. IMPROVING ACCESS TO ADULT VACCINES UNDER MEDICAID AND
                  CHIP.

        (a) Medicaid.--
                (1) Requiring coverage of adult vaccinations.--
                        (A) In general.--Section 1902(a)(10)(A) of the
                    Social Security Act (42 U.S.C. 1396a(a)(10)(A)) is
                    amended in the matter preceding clause (i) by inserting
                    ``(13)(B),'' after ``(5),''.
                        (B) Medically needy.-- Section 1902(a)(10)(C)(iv)
                    of such Act (42 U.S.C. 1396a(a)(10)(C)(iv)) is amended
                    by inserting ``, (13)(B),'' after ``(5)''.
                (2) No cost sharing for vaccinations.--
                        (A) General cost-sharing limitations.--Section 1916
                    of the Social Security Act (42 U.S.C. 1396o) is
                    amended--
                                (i) in subsection (a)(2)--
                                        (I) in subparagraph (G), by
                                    inserting a comma after ``State plan'';
                                        (II) in subparagraph (H), by
                                    striking ``; or'' and inserting a
                                    comma;
                                        (III) in subparagraph (I), by
                                    striking ``; and'' and inserting ``,
                                    or''; and
                                        (IV) by adding at the end the
                                    following new subparagraph:
                        ``(J) vaccines described in section 1905(a)(13)(B)
                    and the administration of such vaccines; and''; and
                                (ii) in subsection (b)(2)--
                                        (I) in subparagraph (G), by
                                    inserting a comma after ``State plan'';
                                        (II) in subparagraph (H), by
                                    striking ``; or'' and inserting a
                                    comma;
                                        (III) in subparagraph (I), by
                                    striking ``; and'' and inserting ``,
                                    or''; and
                                        (IV) by adding at the end the
                                    following new subparagraph:
                        ``(J) vaccines described in section 1905(a)(13)(B)
                    and the administration of such vaccines; and''.
                        (B) Application to alternative cost sharing.--
                    Section 1916A(b)(3)(B) of the Social Security Act (42
                    U.S.C. 1396o-1(b)(3)(B)) is amended by adding at the
                    end the following new clause:
                                ``(xiv) Vaccines described in section
                            1905(a)(13)(B) and the administration of such
                            vaccines.''.
                (3) Increased fmap for adult vaccines.--Section 1905(b) of
            the Social Security Act (42 U.S.C. 1396d(b)) is amended--
                        (A) by striking ``and (5)'' and inserting ``(5)'';
                        (B) by striking ``services and vaccines described
                    in subparagraphs (A) and (B) of subsection (a)(13), and
                    prohibits cost-sharing for such services and vaccines''
                    and inserting ``services described in subsection
                    (a)(13)(A), and prohibits cost-sharing for such
                    services'';
                        (C) by striking ``medical assistance for such
                    services and vaccines'' and inserting ``medical
                    assistance for such services''; and
                        (D) by inserting ``, and (6) during the first 8
                    fiscal quarters beginning on or after the effective
                    date of this clause, in the case of a State which, as
                    of the date of enactment of the Act titled `An Act to
                    provide for reconciliation pursuant to title II of S.
                    Con. Res. 14', provides medical assistance for vaccines
                    described in subsection (a)(13)(B) and their
                    administration and prohibits cost-sharing for such
                    vaccines, the Federal medical assistance percentage, as
                    determined under this subsection and subsection (y),
                    shall be increased by 1 percentage point with respect
                    to medical assistance for such vaccines'' before the
                    first period.
        (b) CHIP.--
                (1) Requiring coverage of adult vaccinations.--Section
            2103(c) of the Social Security Act (42 U.S.C. 1397cc(c)) is
            amended by adding at the end the following paragraph:
                ``(12) Required coverage of approved, recommended adult
            vaccines and their administration.--Regardless of the type of
            coverage elected by a State under subsection (a), if the State
            child health plan or a waiver of such plan provides child
            health assistance or pregnancy-related assistance (as defined
            in section 2112) to an individual who is 19 years of age or
            older, such assistance shall include coverage of vaccines
            described in section 1905(a)(13)(B) and their
            administration.''.
                (2) No cost-sharing for vaccinations.--Section 2103(e)(2)
            of such Act (42 U.S.C. 1397cc(e)(2)) is amended by inserting
            ``vaccines described in subsection (c)(12) (and the
            administration of such vaccines),'' after ``in vitro diagnostic
            products described in subsection (c)(10) (and administration of
            such products),''.
        (c) Effective Date.--The amendments made by this section take
    effect on the 1st day of the 1st fiscal quarter that begins on or after
    the date that is 1 year after the date of enactment of this Act and
    shall apply to expenditures made under a State plan or waiver of such
    plan under title XIX of the Social Security Act (42 U.S.C. 1396 through
    1396w-6) or under a State child health plan or waiver of such plan
    under title XXI of such Act (42 U.S.C. 1397aa through 1397mm) on or
    after such effective date.

          Subtitle J--Supplemental Security Income for the Territories

    SEC. 131001. EXTENSION OF THE SUPPLEMENTAL SECURITY INCOME PROGRAM TO
                  PUERTO RICO, THE UNITED STATES VIRGIN ISLANDS, GUAM, AND
                  AMERICAN SAMOA.

        (a) In General.--Section 303 of the Social Security Amendments of
    1972 (86 Stat. 1484) is amended by striking subsection (b).
        (b) Conforming Amendments.--
                (1) Definition of state.--Section 1101(a)(1) of the Social
            Security Act (42 U.S.C. 1301(a)(1)) is amended by striking the
            5th sentence and inserting the following: ``Such term when used
            in title XVI includes Puerto Rico, the United States Virgin
            Islands, Guam, and American Samoa.''.
                (2) Exemption of ssi payments from limit on total payments
            to the territories.--Section 1108(a)(1) of such Act (42 U.S.C.
            1308(a)(1)) is amended by striking ``under titles I, X, XIV,
            and XVI''.
                (3) United states nationals treated the same as citizens.--
            Section 1614(a)(1)(B) of such Act (42 U.S.C. 1382c(a)(1)(B)) is
            amended--
                        (A) in clause (i)(I), by inserting ``or national of
                    the United States,'' after ``citizen'';
                        (B) in clause (i)(II), by adding ``; or'' at the
                    end; and
                        (C) in clause (ii), by inserting ``or national''
                    after ``citizen''.
                (4) Territories included in geographic meaning of united
            states.--Section 1614(e) of such Act (42 U.S.C. 1382c(e)) is
            amended by striking ``and the District of Columbia'' and
            inserting ``, the District of Columbia, Puerto Rico, the United
            States Virgin Islands, Guam, and American Samoa''.
        (c) Waiver Authority.--The Commissioner of Social Security may
    waive or modify any statutory requirement relating to the provision of
    benefits under the Supplemental Security Income Program under title XVI
    of the Social Security Act in Puerto Rico, the United States Virgin
    Islands, Guam, or American Samoa, to the extent that the Commissioner
    deems it necessary in order to adapt the program to the needs of the
    territory involved.
        (d) Effective Date.--This section and the amendments made by this
    section shall take effect on January 1, 2024.

                Passed the House of Representatives November 19, 2021.

                Attest:

                                                                     Clerk.
    117th CONGRESS

      1st Session

                                   H. R. 5376

    _______________________________________________________________________

                                     AN ACT

     To provide for reconciliation pursuant to title II of S. Con. Res. 14.