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<amendment-doc dms-id="H0896A1BF590E45A0B03AA4F442CE2F97" amend-stage="proposed" amend-type="house-amendment" amend-degree="first" key="H"> 
<pre-form><meta-house><holc-filename>G:\M\17\MISC\RECON_RCP.XML</holc-filename><holc-attorney>XXXXXXXXX</holc-attorney><holc-last-author>XXXXXXX</holc-last-author><holc-last-saved>10/28/2021 13:30</holc-last-saved><holc-creator>XXXXXXX</holc-creator><holc-creation-date>10/27/2021 3:07 PM</holc-creation-date><version><version-filename>XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX</version-filename><version-date>XXXXXXXXXXXXXXXXXXX</version-date><version-creator>XXXXXXX</version-creator></version> <holc-job-number/><holc-doc-number>823940|2</holc-doc-number> </meta-house> 
<author-note display="no"><?xm-replace_text {author-note}?></author-note> 
<running-header display="no">[Discussion Draft]</running-header> 
<legis-counsel/> 
<first-page-header display="no">[Discussion Draft]</first-page-header> 
<first-page-date display="yes">October 28, 2021</first-page-date> 
<first-page-desc display="no"><?xm-replace_text {first-page-desc}?></first-page-desc> 
</pre-form> 
<amendment-form> 
<purpose display="no"><?xm-replace_text {purpose}?></purpose> 
<congress display="no">117th CONGRESS</congress> <session display="no">1st Session</session> 
<legis-num>Rules Committee Print 117–17</legis-num> 
<action> 
<action-desc>Text of H.R. 5376, Build Back Better Act</action-desc> 
<action-desc blank-lines-after="1" display="no">Offered by M_. ______</action-desc> 
<action-instruction>[Showing the text of H.R. 5376, as reported by the Committee on the Budget, with modifications.]</action-instruction> 
</action> 
</amendment-form> 
<amendment-body> <amendment> 
<amendment-instruction line-numbers="off"><text><?xm-replace_text {amendment-instruction}?></text></amendment-instruction> 
<amendment-block style="OLC" id="HD253C4841D9B40A69571A95A9A1F4C05"> 
<title id="H29B8B3C8C651404FB6EFC93CF16CDC74"><enum>I</enum><header>Committee on Agriculture</header> 
<subtitle id="HED3878A57FD745B1AE19556CA67EDCEE"><enum>A</enum><header>General provisions</header> 
<section id="HEED50D141DFB421EA3DC95837EF07EFE"><enum>10001.</enum><header>Definitions</header><text display-inline="no-display-inline">In this title:</text> 
<paragraph id="H38EFD7C17D964213AF8F8EB4D174C766"><enum>(1)</enum><text display-inline="yes-display-inline">The term <term>insular area</term> 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).</text></paragraph> 
<paragraph id="HE0A1EA9516B94F8CBD4EA8FDE9F7ADE6"><enum>(2)</enum><text>The term <term>Secretary</term> means the Secretary of Agriculture. </text></paragraph></section></subtitle> 
<subtitle id="H8BEA136759C24080BCFBC96A420CBFEC"><enum>B</enum><header>Forestry</header> 
<section id="H3B077A8C257A4B1B9ACDD2D7C549D8A7"><enum>11001.</enum><header>National forest system restoration and fuels reduction projects</header> 
<subsection id="HFB3DCAD4C8184A2C9A9BD7176E1EF8D3"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="H2AF4696C1435433EAE4A8DDC61A3ED34"><enum>(1)</enum><text>$10,000,000,000 for hazardous fuels reduction projects on National Forest System land within the wildland-urban interface;</text></paragraph> 
<paragraph id="H6C330C991F8C48D38363597708B167EA"><enum>(2)</enum><text>$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—</text> 
<subparagraph id="HE991DC8054004A39B0CCD44688216BA4"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="H87C8814765B24F4FB4AA2E99A9E79139"><enum>(B)</enum><text>collaboratively developed; and</text></subparagraph> 
<subparagraph id="H8A5D8E321907410CB757091B118D71D3"><enum>(C)</enum><text>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;</text></subparagraph></paragraph> 
<paragraph id="H409856AF87DF47EF917D8B34DE691B93"><enum>(3)</enum><text>$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);</text></paragraph> 
<paragraph id="H5D4B5771DE5549F794A547B54CB4D9A9"><enum>(4)</enum><text>$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;</text></paragraph> 
<paragraph id="H2608175A82F6414E9E7E4FCE75DD5D61"><enum>(5)</enum><text>$400,000,000 for vegetation management projects on National Forest System land that—</text> 
<subparagraph id="HEFCC68C4FA97402887D4238C5617544F"><enum>(A)</enum><text>maintain, or contribute toward the restoration of, reference old growth characteristics, including structure, composition, function, and connectivity;</text></subparagraph> 
<subparagraph id="HA81FEED453A64C02BEDCD9A3DAEB28D3"><enum>(B)</enum><text>prioritize small diameter trees and prescribed fire to modify fire behavior; and</text></subparagraph> 
<subparagraph id="H7397E87559E14AA98F99C9E70A530A1D"><enum>(C)</enum><text>maximize the retention of large trees, as appropriate for the forest type;</text></subparagraph></paragraph> 
<paragraph id="H14000E7352B942FAB77AE6AC84A3E738"><enum>(6)</enum><text>$450,000,000 for the Legacy Roads and Trails program of the Forest Service;</text></paragraph> 
<paragraph id="H44239ED09AF34700AB48D87F1586144B"><enum>(7)</enum><text>$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;</text></paragraph> 
<paragraph id="H48E1BF97371647EB8CD0E6F7065BA893"><enum>(8)</enum><text>$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;</text></paragraph> 
<paragraph id="H9043E55B9DD64188B7FCA946437800B1"><enum>(9)</enum><text>$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;</text></paragraph> 
<paragraph id="H0A7C97BB89E04CFC8CFB504A3B719E84"><enum>(10)</enum><text display-inline="yes-display-inline">$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);</text></paragraph> 
<paragraph id="H382CBC871A174B11869A00A28B3DE06C"><enum>(11)</enum><text>$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;</text></paragraph> 
<paragraph id="H87CA670FE41D4D209BCF137D943CEBE9"><enum>(12)</enum><text>$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;</text></paragraph> 
<paragraph id="H027B880B53AE487D85D1023C21E6F1CA"><enum>(13)</enum><text>$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</text></paragraph> 
<paragraph id="H4F5DA40C2C774FB5BF4723DEA8BF4065"><enum>(14)</enum><text>$50,000,000 to develop and carry out nonlethal activities and tactics to reduce human-wildlife conflicts on National Forest System land.</text></paragraph></subsection> 
<subsection id="H52457F1FDD28434BAB4B2D0E46BB6A44"><enum>(b)</enum><header>Priority for funding</header><text>For projects described in paragraphs (1) through (5) of subsection (a), the Secretary shall prioritize for implementation projects—</text> 
<paragraph id="H5040DE61D43642DDB022DBC12C712248"><enum>(1)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="HECAE010E92FC4ADB9AB9D0A2E71BAE2D"><enum>(2)</enum><text>that are collaboratively developed; or</text></paragraph> 
<paragraph id="H5E4C0FEBC26E4734BEC7F221337B9B80"><enum>(3)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HC7060DFA2B244C2CACAD9242F0306C3B"><enum>(c)</enum><header>Limitations</header><text>None of the funds made available by this section may be used for any activity—</text> 
<paragraph id="H67DBA98F2BE34ED88770A1518B2C9E9A"><enum>(1)</enum><text>conducted in a wilderness area or wilderness study area;</text></paragraph> 
<paragraph id="HE60590191B5B4CBA8DB24A95777AF37F"><enum>(2)</enum><text>that includes the construction of a permanent road or permanent trail;</text></paragraph> 
<paragraph id="H556B1A22A791429AA30B1D809C08872E"><enum>(3)</enum><text>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—</text> 
<subparagraph id="H2F3C926FD024473992D8BF448CDC856A"><enum>(A)</enum><text>the date on which the temporary road is no longer needed; and</text></subparagraph> 
<subparagraph id="H74B13AB5776A4E19BB3380A7AE07EB74"><enum>(B)</enum><text>the date on which the project for which the temporary road was constructed is completed;</text></subparagraph></paragraph> 
<paragraph id="HC98C06884B084F5EA13DCF7640694CC1"><enum>(4)</enum><text>inconsistent with the applicable land management plan;</text></paragraph> 
<paragraph id="HCBBF24FEAFDB4F0CB1B64FDD0D41446E"><enum>(5)</enum><text>inconsistent with the prohibitions of the rule of the Forest Service entitled <quote>Special Areas; Roadless Area Conservation</quote> (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</text></paragraph> 
<paragraph id="H6A35FB81243142239ABDE047C160FC5F"><enum>(6)</enum><text>carried out on any land that is not National Forest System land, including other forested land on Federal, State, Tribal, or private land.</text></paragraph></subsection> 
<subsection id="HCDB742E7AD474253B5DE81CAB420C660"><enum>(d)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H71AA5377CF4C493D866B7B7848036DA4"><enum>(1)</enum><header>At-risk community</header><text>The term <term>at-risk community</term> has the meaning given the term in section 101 of the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6511).</text></paragraph> 
<paragraph id="HF573078DEF134B3085B019C3ED5E7A73"><enum>(2)</enum><header>Collaboratively developed</header><text>The term <term>collaboratively developed</term> 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—</text> 
<subparagraph id="H69DBEC3E010D4D5086E8C02E91B52028"><enum>(A)</enum><text display-inline="yes-display-inline">includes multiple interested persons representing diverse interests, except such persons shall not be employed by the Federal government or representatives of foreign entities; and</text></subparagraph> 
<subparagraph id="H75EF73D96BCA4312A2CEE901437E670F"><enum>(B)</enum> 
<clause id="H2ABCE356348B4F619490851D13FF3427" display-inline="yes-display-inline"><enum>(i)</enum><text>is transparent and nonexclusive; or</text></clause> 
<clause id="HE11DB6FC2B4D4F258C2B4AED0679FAC1" indent="up1"><enum>(ii)</enum><text>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).</text></clause></subparagraph></paragraph> 
<paragraph id="H198BF322CE654BFDA3816C50ED3CE6F2"><enum>(3)</enum><header>Decommission</header><text>The term <term>decommission</term> means, with respect to a road—</text> 
<subparagraph id="H4A9D2B55B08E409AB87F682BFB718F37"><enum>(A)</enum><text>reestablishing native vegetation on the road;</text></subparagraph> 
<subparagraph id="H9EC90EC87FC1437E87200FD720058200"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H29ABFA128E1D4CDE83D6DBD750AD418F"><enum>(C)</enum><text>effectively blocking the road to vehicular traffic, where feasible.</text></subparagraph></paragraph> 
<paragraph id="H34C9C0CB27394CA393D6DCDD55BFEA14"><enum>(4)</enum><header>Ecological integrity</header><text>The term <term>ecological integrity</term> 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).</text></paragraph> 
<paragraph id="HBB2049CE125D4687BA5F699D2A1EB562"><enum>(5)</enum><header>Hazardous fuels reduction project</header><text>The term <term>hazardous fuels reduction project</term> 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.</text></paragraph> 
<paragraph id="H25F1D573C8874F1699ABA5C204724DDA"><enum>(6)</enum><header>Restoration</header><text>The term <term>restoration</term> 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).</text></paragraph> 
<paragraph id="H3EFA626E88B04478A397B695CB263ED2"><enum>(7)</enum><header>Vegetation management project</header><text>The term <term>vegetation management project</term> 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.</text></paragraph> 
<paragraph id="H2086987B91D24E05B6DC8DAC9969BAF6"><enum>(8)</enum><header>Water source management plan</header><text>The term <term>water source management plan</term> means a plan developed under section 303(d)(1) of the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6542(d)(1)).</text></paragraph> 
<paragraph id="HB6B2B46EC0A34AC295F3484B90445151"><enum>(9)</enum><header>Watershed protection and restoration action plan</header><text>The term <term>watershed protection and restoration action plan</term> means a plan developed under section 304(a)(3) of the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6543(a)(3)).</text></paragraph> 
<paragraph id="HCEC52A682A5E4031B67B90C3F52C42A5"><enum>(10)</enum><header>Wildland-urban interface</header><text display-inline="yes-display-inline">The term <term>wildland-urban interface</term> has the meaning given the term in section 101 of the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6511).</text></paragraph></subsection> 
<subsection id="H592A0C3A1F8141F1B1858436B55540A3"><enum>(e)</enum><header>Limitations</header><text>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.</text></subsection> 
<subsection id="HCA9B75EBFA204FF0A9BE31A4F4EDB63C"><enum>(f)</enum><header>Cost-sharing requirement</header><text display-inline="yes-display-inline"> 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.</text></subsection></section> 
<section id="H4090B6A740D843809D743E4CC818AF5D"><enum>11002.</enum><header>Non-Federal land forest restoration and fuels reduction projects and research</header> 
<subsection id="HD2F8DF8843A4483B982C7BCBA26E2357"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="HDB6C83A174334009BC766A40C5EAB2B5"><enum>(1)</enum><text display-inline="yes-display-inline">$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));</text></paragraph> 
<paragraph id="H72998E688D3B4E59878F9632809B4CE6"><enum>(2)</enum><text display-inline="yes-display-inline">$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));</text></paragraph> 
<paragraph id="HFDAD3318748C43948D703FEFFB145FAA"><enum>(3)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="H30FE7DEAF36D4DB1A8A737D5AE8B5F71"><enum>(4)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="HC0DEAA8CB5B942809DF6C187D6973923"><enum>(5)</enum><text display-inline="yes-display-inline">$150,000,000 for the State Fire Assistance and Volunteer Fire Assistance programs established under the Cooperative Forestry Assistance Act of 1978 (16 U.S.C. 2101 through 2114) to be distributed at the discretion of the Secretary;</text></paragraph> 
<paragraph id="H98B8B1F5A61E42D3BE361DAA73B06E0B"><enum>(6)</enum><text>$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);</text></paragraph> 
<paragraph id="HE4018E25F9944F7584CF9703F0B675D6"><enum>(7)</enum><text>$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;</text></paragraph> 
<paragraph id="HD6AE92E9D849443D988A83862FAC743E"><enum>(8)</enum><text>$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;</text></paragraph> 
<paragraph id="HD46320522D69458D920C3F76DF695AD3"><enum>(9)</enum><text>$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;</text></paragraph> 
<paragraph id="H4183D16D38414CFE95792D4A353992EF"><enum>(10)</enum><text>$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—</text> 
<subparagraph id="HCC38246E33E14869A11F41CC38ABDE99"><enum>(A)</enum><text>those payments shall not preclude landowners from participation in other public and private sector financial incentive programs; and</text></subparagraph> 
<subparagraph id="H6B9E1E3039BE4A60B1038FC57BEAA426"><enum>(B)</enum><text>subsection (h) of that section shall not apply;</text></subparagraph></paragraph> 
<paragraph id="HAA22F5C4FDB5400FBA5EA7ECC049DE86"><enum>(11)</enum><text>$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;</text></paragraph> 
<paragraph id="H09D11FEB25344A8EAFB2A60CA547701A"><enum>(12)</enum><text>$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;</text></paragraph> 
<paragraph id="HC5C300BE72CC44EAAF7D6CB703B57208"><enum>(13)</enum><text>$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;</text></paragraph> 
<paragraph id="H5842E5EF15914FDD93210EA21FF5AE7B"><enum>(14)</enum><text>$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</text></paragraph> 
<paragraph id="HFA7DF7DE5F0E4742B9BBDCC73D0D8B5C"><enum>(15)</enum><text>$50,000,000 for the research mission area of the Forest Service to carry out greenhouse gas life cycle analyses of domestic wood products.</text></paragraph></subsection> 
<subsection id="HB816F0E069514C18B322134F4E3CA027"><enum>(b)</enum><header>Funding for restoration on non-Federal areas by States</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HAD976037FDA94E79B469F69D9FB8CF60" commented="no"><enum>(c)</enum><header>Cost-sharing requirement</header><text display-inline="yes-display-inline">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. </text></subsection> 
<subsection id="H24AA7FFA12CB485B9B4E182BA6CE2957"><enum>(d)</enum><header>Limitations</header><text>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.</text></subsection></section> 
<section id="H859268784BFC4AA2865FB093E76FE835"><enum>11003.</enum><header>State and private forestry conservation programs</header> 
<subsection id="HF72B782250A945278D76BF04911BBD18"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="H5E67D40AF55345F6A5833704FD8DB69E" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="HCF6E4B88B006444488A07A05506B24D0"><enum>(2)</enum><text>$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</text></paragraph> 
<paragraph id="H1D471173AFE043E1B41F31C63EF7E5E4"><enum>(3)</enum><text>$100,000,000 for the acquisition of urban and community forests through the Community Forest and Open Space Program of the Forest Service.</text></paragraph></subsection> 
<subsection id="H6EE2A9EACBBA44AEB80F89B9E1BA4E1C" commented="no"><enum>(b)</enum><header>Waiver</header><text display-inline="yes-display-inline">Any non-Federal cost-share requirement otherwise applicable to projects carried out under this section may be waived at the discretion of the Secretary.</text></subsection></section> 
<section id="H79C7A2FA1C024343B9027E0E0CE644E6"><enum>11004.</enum><header>Limitation</header><text display-inline="no-display-inline">The funds made available under this subtitle are subject to the condition that the Secretary shall not—</text> 
<paragraph id="HB98B641A558D4133927E34D7E46D032C"><enum>(1)</enum><text>enter into any agreement—</text> 
<subparagraph id="H21CCB86CFF184AFEAB73A64A3ECE88B4"><enum>(A)</enum><text>that is for a term extending beyond September 30, 2031; or</text></subparagraph> 
<subparagraph id="H9D66C223299743D487A9842F6946929B"><enum>(B)</enum><text>under which any payment could be outlaid or funds disbursed after September 30, 2031; or</text></subparagraph></paragraph> 
<paragraph id="H7244A71C16AD4D21A41B3A971B940155"><enum>(2)</enum><text>use any other funds available to the Secretary to satisfy obligations initially made under this subtitle.</text></paragraph></section> 
<section id="H6B892FB61DBF43C9ABC84556AC82CFBB" commented="no"><enum>11005.</enum><header>Appropriations</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="HB9C22429CA074DAD9EA3C12B698A139E"><enum>C</enum><header>Rural development and agricultural credit and outreach</header> 
<part id="HC389AE866D7E42CDA4602AE4A67FC325"><enum>1</enum><header>Rural development </header> 
<section id="HF65C976024DB4DBFB819D47743F0D8D2"><enum>12001.</enum><header>Additional support for USDA rural water programs</header><text display-inline="no-display-inline">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)).</text></section> 
<section id="HFF7020A90E294936A5EF892F7EC141F9"><enum>12002.</enum><header>USDA rural water grants for lead remediation</header><text display-inline="no-display-inline">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)).</text></section> 
<section id="H955C49D30C4F4ABAB60A226F7994EEB1"><enum>12003.</enum><header>Additional funding for electric loans for renewable energy</header> 
<subsection id="H3511657E526A48EC8CFE32D4AF757032"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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 making 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)).</text></subsection> 
<subsection id="H768570A6284542FA98066D806C458062"><enum>(b)</enum><header>Limitation</header><text>The Secretary shall not enter into any loan agreement pursuant to this section that could result in disbursements after September 30, 2031.</text></subsection></section> 
<section id="H99CB5F27D210400DB04882579FE6BF4D"><enum>12004.</enum><header>Rural energy savings program</header> 
<subsection id="HDEC8A73C89274989B0D5D8C03EA70A0C"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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)).</text></subsection> 
<subsection id="H46D634BB164A49048E0E3F8731AB1CA2"><enum>(b)</enum><header>Use of funds</header> 
<paragraph id="H07D2E89F627C43E0BA23E4BE1310F4A5"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HFD4D44726E164AB29140391D192AC970"><enum>(A)</enum><text>applying for a loan received under section 6407(c) of such Act;</text></subparagraph> 
<subparagraph id="HF9DEC12FD624497AA9E644DBAE55AD9A"><enum>(B)</enum><text>making a loan under section 6407(d) of such Act;</text></subparagraph> 
<subparagraph id="H1ABB860A75BB48219E13EBE0F66C71BA"><enum>(C)</enum><text>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;</text></subparagraph> 
<subparagraph id="HA32EC135C1184DEDB0031E26CCDABA09"><enum>(D)</enum><text>entering into a contract under section 6407(e) of such Act; or</text></subparagraph> 
<subparagraph id="H8C498BCC970B4248A01FA71DBCB4874E"><enum>(E)</enum><text>carrying out the duties of an eligible entity under section 6407 of such Act.</text></subparagraph></paragraph> 
<paragraph id="HA79C57F2CC6245F9ACE5B6C24F42043D"><enum>(2)</enum><header>Persistent poverty counties</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HFA118D9695EE43C2B9EF526FC72B6AAF"><enum>(c)</enum><header>Limitation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HE1AB393ACACC4C9CA0EA607967C4EF10"><enum>12005.</enum><header>Rural Energy for America Program</header> 
<subsection id="H3B86267DBB8242CA80528A8B5B4293DC" commented="no"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H0126654C26C1438F92E6CA2881CF87F5" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">$820,250,000 for fiscal year 2022, to remain available until September 30, 2031; and</text></paragraph> 
<paragraph id="HC657EAE699204C478D8F9AC98BC70BE4" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">$170,000,000 for each of fiscal years 2023 through 2027, to remain available until September 30, 2031.</text></paragraph></subsection> 
<subsection id="H382A8E213F6E431297494CDD48DC6CDE"><enum>(b)</enum><header>Underutilized renewable energy technologies</header><text display-inline="yes-display-inline">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 such program (as determined by the Secretary), 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—</text> 
<paragraph id="H8693CF5760934086B6A8E8241C3C5015"><enum>(1)</enum><text display-inline="yes-display-inline">$144,750,000 for fiscal year 2022, to remain available until September 30, 2031; and</text></paragraph> 
<paragraph id="H3F2E9EB0D2EA4C50AB13310D49EED620"><enum>(2)</enum><text display-inline="yes-display-inline">$30,000,000 for each of fiscal years 2023 through 2027, to remain available until September 30, 2031.</text></paragraph></subsection> 
<subsection id="HCCD4C49A39B8431C964A8C3480DDBC49"><enum>(c)</enum><header>Limitation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HDEEE0215D4EF49249E18A2C65CE5E4C3"><enum>12006.</enum><header>Biofuel infrastructure and agriculture product market expansion</header> 
<subsection id="H17D107F622E54850AD66B942F427E81F"><enum>(a)</enum><header>Appropriation</header><text>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.</text></subsection> 
<subsection id="H2FFBFD4353954E04A277A5469D2E427C" commented="no"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">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))—</text> 
<paragraph id="H73E33D83BC134F3AA2426EA1038CC178" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="H6383EF65136A456DB0D09A5062AAA37B" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H4FCA82F18A3047319A1B4423F8B7746B" commented="no"><enum>(A)</enum><text>to blend biodiesel; and</text></subparagraph> 
<subparagraph id="HD4C7B46162BF486891382614ACD8E14A" commented="no"><enum>(B)</enum><text>to carry ethanol and biodiesel.</text></subparagraph></paragraph></subsection> 
<subsection id="H262B305A6B4B4F64903501965E00F2ED"><enum>(c)</enum><header>Limitation</header><text>The Secretary may not limit the amount of funding an eligible entity may receive under this section.</text></subsection></section> 
<section id="H59630EEB90634755B7B52B0A89B1D536"><enum>12007.</enum><header>USDA assistance for rural electric cooperatives</header> 
<subsection id="H6508E88D96294C0888F2E54F04BF2C2A"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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) 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—</text> 
<paragraph id="HC0C0BC3973E149E6A47D2887153BF34D"><enum>(1)</enum><text>making grants and loans (including the cost of loans and modifications thereof) to purchase renewable energy or renewable energy systems (as defined in section 9001(15) and (16) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8101(15) and (16))), deploy renewable energy systems, or make energy efficiency improvements after the date of enactment of this Act; and</text></paragraph> 
<paragraph id="H93576178172748B8BA32CD63E0532815"><enum>(2)</enum><text>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—</text> 
<subparagraph id="HEFD4062324144BC3879D0F4884CBC334"><enum>(A)</enum><text>facilities operating on nonrenewable energy; and</text></subparagraph> 
<subparagraph id="H3F7F0003BB1D40E78E63E74295C4A064"><enum>(B)</enum><text>related transmission assets.</text></subparagraph></paragraph></subsection> 
<subsection id="HC0500CCD88C6402A94027C6597E6000D"><enum>(b)</enum><header>Limitation</header><text>No eligible entity may receive an amount equal to more than 10 percent of the total amount made available by this section.</text></subsection> 
<subsection id="H803A0D9E67A2428EAD84F59834EA32BD"><enum>(c)</enum><header>Prohibition</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H344875F8AD56464586A7E160054CE974" display-inline="no-display-inline"><enum>12008.</enum><header>Rural partnership program</header> 
<subsection id="HB174D8F467D04851BE895BA82DA0F1D6"><enum>(a)</enum><header>Rural prosperity development grants</header> 
<paragraph id="H8B08540EB07B4659A129974387E2FEF2"><enum>(1)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H9077B1B8F2E043B197ACA14B5862C76A"><enum>(2)</enum><header>Allocation of funds</header> 
<subparagraph id="H7AD52D6974344518A1F5248ABC161652"><enum>(A)</enum><header>Formula</header><text>The Secretary shall establish a formula pursuant to which the Secretary shall allocate, for each State and for Indian Tribes, an amount to be provided under this subsection to eligible applicants described in paragraph (3).</text></subparagraph> 
<subparagraph id="HB5A4155A184147258891F4FA26F8E564"><enum>(B)</enum><header>Requirements</header> 
<clause id="HDBB7CA4C105C4587AD5555CEF3A4D78D"><enum>(i)</enum><header>Formula</header><text>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 Indian Tribes, with higher amounts provided based on lower populations and lower income levels, as determined by the Secretary.</text></clause> 
<clause id="HFD3926099DA94BD597BDC344747905EC"><enum>(ii)</enum><header>Award</header><text display-inline="yes-display-inline">In awarding grants under this subsection to eligible applicants in each State and eligible applicants of Indian Tribes, 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.</text></clause></subparagraph></paragraph> 
<paragraph id="H51509AE1E02D4AE0B1A927E22CB1ABE1"><enum>(3)</enum><header>Eligible applicants</header><text>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—</text> 
<subparagraph id="H291BE37A341C4DEBBF2C423220230383"><enum>(A)</enum><text>is composed of entities representing a region composed of 1 or more rural areas, including—</text> 
<clause id="H759AB8CEC390430C9B12BE26C2883F4D"><enum>(i)</enum><text>except as provided in subparagraph (B), 1 or more of—</text> 
<subclause id="H6FE7E8A0C5BD495C87987A967E305979"><enum>(I)</enum><text>a unit of local government;</text></subclause> 
<subclause id="H7D826EA4C1B4413588EB1DACE77328CE"><enum>(II)</enum><text>a Tribal government; or</text></subclause> 
<subclause id="HB2704F49356541BA9D9EE6E98CB8469D"><enum>(III)</enum><text>an authority, agency, or instrumentality of an entity described in subclauses (I) or (II); and</text></subclause></clause> 
<clause id="H191B1EC1A6D147EF9BEAB20F8FFEFF5C"><enum>(ii)</enum><text display-inline="yes-display-inline">a qualified nonprofit or for-profit organization, as determined by the Secretary;</text></clause></subparagraph> 
<subparagraph id="H44341909051444A49922662C80E33AC4"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H6FF6E7B420A04A29BEC324FA3094D349"><enum>(C)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="HF70B6C16F3AC49BF876DE0B7CAF9D972"><enum>(4)</enum><header>Eligible activities</header><text display-inline="yes-display-inline">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)):</text> 
<subparagraph id="H4D0356F17DFA47E99BC3FA8D68EAFBFD"><enum>(A)</enum><text>Conducting comprehensive rural development and pre-development activities and planning.</text></subparagraph> 
<subparagraph id="H7A5858A15A984C6D8D7B31BD0AE97D97"><enum>(B)</enum><text>Supporting organizational operating expenses relating to the rural development activities for which the grant was provided.</text></subparagraph> 
<subparagraph id="H2C490728AE98436F8A02CA6820E072F5"><enum>(C)</enum><text>Implementing planned rural development activities and projects.</text></subparagraph></paragraph> 
<paragraph id="H8B7C5773B94845558FA64029FC4FB2C6"><enum>(5)</enum><header>Limitation</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HEBB5DD1324BA4CFB979C29775CA6B2B7"><enum>(b)</enum><header>Rural prosperity innovation grants</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H3CFC543609254F458DD21524B187655E"><enum>(1)</enum><text>to support activities of the recipient relating to—</text> 
<subparagraph id="H77A8DAB3D7DA478891785BAEB779904F"><enum>(A)</enum><text>development and predevelopment planning aspects of rural development; and</text></subparagraph> 
<subparagraph id="H80E85ADBFF1245D5A95A85BBE53FFE50"><enum>(B)</enum><text>organizational capacity-building necessary to support the rural development activities funded by the grant; and</text></subparagraph></paragraph> 
<paragraph id="HAE84A43B60E74CD8A8ED93F8171AFC48"><enum>(2)</enum><text>to support the recipient of a grant under subsection (a) in carrying out activities for which that grant was provided.</text></paragraph></subsection> 
<subsection id="H0FB86880F6034D09BA585391BF2AAB58"><enum>(c)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H85539C4CABC04AF5AB24CB1CD5B222D6"><enum>(1)</enum><header>Rural area</header><text>The term <term>rural area</term> 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)).</text></paragraph> 
<paragraph id="HA4553C0C681147D18083F888AB9957D3"><enum>(2)</enum><header>State</header><text display-inline="yes-display-inline">The term <term>State</term> 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).</text></paragraph></subsection></section> 
<section id="H570DCD4AD4D74F0C8E1D5311FD005538"><enum>12009.</enum><header>Additional USDA rural development administrative funds</header><text display-inline="no-display-inline">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.</text></section></part> 
<part id="H5E3AE04F5E724DE0B24F1BD3A3D78426"><enum>2</enum><header>Agricultural credit and outreach</header> 
<section id="H148C9FB978A1400497649C4C0F5B6997"><enum>12101.</enum><header>Assistance for certain farm loan borrowers</header><text display-inline="no-display-inline">Section 1005 of the American Rescue Plan Act of 2021 (Public Law 117–2) is amended to read as follows:</text> 
<quoted-block id="H8643A7D468574E719B665FF2D7696748" style="OLC"> 
<section id="HC0D5BE4140CB44A193077087503379DD"><enum>1005.</enum><header>Assistance for certain farm loan borrowers</header> 
<subsection id="H42FE85DF13F7475C939DAAFB9E032823"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="H8048A5ACA14343CC8A9440D1AE1F4B34"><enum>(1)</enum><text>such sums as may be necessary for the cost of payments under subsection (b); and</text></paragraph> 
<paragraph id="H45765D9A78E14FB58CE2D4AF9E372D8E"><enum>(2)</enum><text>$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).</text></paragraph></subsection> 
<subsection id="HB6D6F525901E4C5AB366FAACB8996B9B"><enum>(b)</enum><header>Payments</header> 
<paragraph id="HD07197289E564E38993E4010564A157B"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H60A9FA71883D4C71AFE23ADFC397D141"><enum>(2)</enum><header>Other payments</header> 
<subparagraph id="H892A95AF36324A29BA6DFAEA666E775D"><enum>(A)</enum><header>In general</header><text>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—</text> 
<clause id="H8C76DD7630EC4C9F8BD90435D05BF0C5"><enum>(i)</enum><text>the amount of the outstanding indebtedness of the farmer or rancher on eligible farm debt; and</text></clause> 
<clause id="H0A97D693CD904093A105BCFB0D06470B"><enum>(ii)</enum><text display-inline="yes-display-inline">$150,000.</text></clause></subparagraph> 
<subparagraph id="H8EEAB25E46B5452A9D4DC4D16FED86D3"><enum>(B)</enum><header>Reduction</header><text>A payment determined under subparagraph (A) shall be reduced by the amount equal to the sum obtained by adding—</text> 
<clause id="H328F15B1685E464BA361C71261897666"><enum>(i)</enum><text>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</text></clause> 
<clause id="HFB6F81DCEC5B45DCAF22F7E68455BBFF"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H209D47A6B0A64645BEE4C98F190B657F"><enum>(c)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HA66511FCE07D418195441D876B929672"><enum>(1)</enum><header>Economically distressed borrower</header><text>The term <quote>economically distressed borrower</quote> means a farmer or rancher that, as determined by the Secretary—</text> 
<subparagraph id="H703DF06B22794ECF9EAF6B2411B1683E"><enum>(A)</enum><text>was 90 days or more delinquent with respect to an eligible farm debt as of April 30, 2021;</text></subparagraph> 
<subparagraph id="HDDB8F79411D74E0AB57FE7D40239E8DC"><enum>(B)</enum><text>was 90 days or more delinquent with respect to an eligible farm debt as of December 31, 2020;</text></subparagraph> 
<subparagraph id="H98E6E5EC401942D1B1B487487FCC8288"><enum>(C)</enum><text display-inline="yes-display-inline">operates a farm or ranch whose headquarters of operation, as determined by the Secretary, location is—</text> 
<clause id="H6B740A1421E04DC492EF9A1AFC8041F8"><enum>(i)</enum><text>in a county with a poverty rate of not less than 20 percent, as determined—</text> 
<subclause id="H97C96AE1592F484EA8449E3354387576"><enum>(I)</enum><text>in the 1990 or 2000 decennial census; or</text></subclause> 
<subclause id="H1470934DBEE145AC9606EA4F581B7D2E"><enum>(II)</enum><text display-inline="yes-display-inline">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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>;</text></subclause></clause> 
<clause id="H05750787E4E449CEA7A66DF47995BAF7"><enum>(ii)</enum><text>in a ZIP Code with a poverty rate of not less than 20 percent, as determined by the Secretary; or</text></clause> 
<clause id="HB6312B53F02645FCB0AB91B8EA162D5E"><enum>(iii)</enum><text>on land held in trust by the United States for the benefit of an Indian Tribe or an individual Indian;</text></clause></subparagraph> 
<subparagraph id="H9F13983C49AD42A99A108622E6851A16"><enum>(D)</enum><text>owes more interest than principal with respect to an eligible farm debt as of July 31, 2021;</text></subparagraph> 
<subparagraph id="H64FB1A37B3F9467D973F7A422EDC099C"><enum>(E)</enum><text>is undergoing bankruptcy or foreclosure or is in other financially distressed categories, as determined by the Secretary, as of July 31, 2021;</text></subparagraph> 
<subparagraph id="HEE57E7D013FE4C5A8660449F2A3A0A34"><enum>(F)</enum><text>received a Department of Agriculture disaster set aside after January 1, 2020;</text></subparagraph> 
<subparagraph id="HA8DAF330760542E188A5FD242A8CAE5D"><enum>(G)</enum><text>has restructured an eligible farm debt 3 or more times as of July 31, 2021; or</text></subparagraph> 
<subparagraph id="H6F28F34962EA494FA74A5C4BEAB2B4ED"><enum>(H)</enum><text>has restructured an eligible farm debt on or after January 1, 2020.</text></subparagraph></paragraph> 
<paragraph id="HB1516CF0EA8B4937818993F75A01777F"><enum>(2)</enum><header>Eligible farm debt</header> 
<subparagraph id="H365CE2F2E0DF42ED8B1B820201703D9A"><enum>(A)</enum><header>In general</header><text>The term <quote>eligible farm debt</quote> 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.</text></subparagraph> 
<subparagraph id="HF4DD08316EAA4E3D9474989BC5C3C273"><enum>(B)</enum><header>Amount</header><text display-inline="yes-display-inline">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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con Res. 14</quote>, plus the total of all loan payments on eligible farm debt made by the borrower in calendar year 2021.</text></subparagraph></paragraph> 
<paragraph id="H80CBF586CB834A209229AA19EF15451E"><enum>(3)</enum><header>Secretary</header><text>The term <quote>Secretary</quote> means the Secretary of Agriculture.</text></paragraph></subsection> 
<subsection id="H88BBF69B31D94C4C9A7B2D5D715D6CAE" commented="no"><enum>(d)</enum><header>Limitation</header><text>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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H5084C4F13A1B4183863A8C1BF37532A8"><enum>12102.</enum><header>USDA assistance and support for underserved farmers, ranchers, and foresters</header><text display-inline="no-display-inline">Section 1006 of the American Rescue Plan Act of 2021 (Public Law 117–2) is amended to read as follows:</text> 
<quoted-block id="H2C52C72A502443B5AAB304F8127D8ED2" style="OLC"> 
<section id="HEAAFE3EFF6EA4236A053AC47FB43D8FB"><enum>1006.</enum><header>USDA assistance and support for underserved farmers, ranchers, foresters</header> 
<subsection id="H229BED32ED6048B9937DE94218C0B823"><enum>(a)</enum><header>Technical and other assistance</header><text>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.</text></subsection> 
<subsection id="HB000C8B22CFF476188C394B5F6C92788"><enum>(b)</enum><header>Land loss assistance</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HF794DA9B2DD94B469AF9E91AAD09F8F1"><enum>(c)</enum><header>Equity commissions</header><text>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.</text></subsection> 
<subsection id="HE1E89AF2965047AFAF0B2FE33AF5748B"><enum>(d)</enum><header>Research, education, and extension</header><text display-inline="yes-display-inline">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, at 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).</text></subsection> 
<subsection id="H945954FDB9E14ED0BB9AF7292F2C5E04"><enum>(e)</enum><header>Discrimination financial assistance</header><text display-inline="yes-display-inline">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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>, and any such returned funds shall be available for obligation for any activity authorized under this section, except subsections (c) and (f).</text></subsection> 
<subsection id="H2BAFE713EE6244709268E12C9F71721B"><enum>(f)</enum><header>Administrative costs</header><text>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.</text></subsection> 
<subsection id="HF298FA791E9B42C19CAEEC3E626C432A" commented="no"><enum>(g)</enum><header>Limitation</header><text display-inline="yes-display-inline">The funds made available under subsection (d) are subject to the condition that the Secretary shall not—</text> 
<paragraph id="H69CD58801BEB484EA1109456AF3A0AE0"><enum>(1)</enum><text>enter into any agreement—</text> 
<subparagraph id="HDF53C0DAFD0F4821A1C1ACD6BAF1053B"><enum>(A)</enum><text>that is for a term extending beyond September 30, 2031; or</text></subparagraph> 
<subparagraph id="H00631E194FD74E278AC0845759953D6C"><enum>(B)</enum><text>under which any payment could be outlaid or funds disbursed after September 30, 2031; or</text></subparagraph></paragraph> 
<paragraph id="H6334AF9B30F94077A7B27E108F3D67C1"><enum>(2)</enum><text>use any other funds available to the Secretary to satisfy obligations initially made under subsection (d).</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section></part></subtitle> 
<subtitle id="H641D49EA6DF4456F8A4B9459A4FDF988"><enum>D</enum><header>Research and Urban Agriculture</header> 
<section id="H66F4C8F5B57B42D09D4D5F6B5BD26F6D"><enum>13001.</enum><header>Department of Agriculture research funding</header> 
<subsection id="HEE07FDD4232A48FAB61284DEAFC85242"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="H2B2145E3087E4CA49D61B4623D2B33C8"><enum>(1)</enum><text display-inline="yes-display-inline">to the National Agricultural Statistics Service, $5,000,000 for fiscal year 2022, 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;</text></paragraph> 
<paragraph id="HE5EC840F50FA417FBA361176AA3216C4"><enum>(2)</enum><text>to the National Institute of Food and Agriculture—</text> 
<subparagraph id="H46F75323FB0E44F7BE484040AC32C460"><enum>(A)</enum><text>to fund agricultural education, extension, and research relating to climate change—</text> 
<clause id="H463DE3B6F8F04DAB8D43D2285F81945E"><enum>(i)</enum><text display-inline="yes-display-inline">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;</text></clause> 
<clause id="H549A0878739F4F5FBE2A70F40B1AFFDF"><enum>(ii)</enum><text display-inline="yes-display-inline">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;</text></clause> 
<clause id="H9106E639B78D447E8477B132696B4E84"><enum>(iii)</enum><text display-inline="yes-display-inline">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;</text></clause> 
<clause id="H4DBA41E90DD347268F1E5AE539E23045" commented="no"><enum>(iv)</enum><text>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;</text></clause> 
<clause id="H67638614D39C4A69B16332F20F993CDB"><enum>(v)</enum><text>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;</text></clause> 
<clause id="H2D2766260D2245E9B81C6C0235F33032"><enum>(vi)</enum><text display-inline="yes-display-inline">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;</text></clause> 
<clause id="H2DDA68A192EC4254BEAA66A97C894082"><enum>(vii)</enum><text display-inline="yes-display-inline">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;</text></clause> 
<clause id="H047BF7FCC3A749829683766F5F895F7E"><enum>(viii)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="H0302B402B3BA45C0AF3872335CA7D8B1"><enum>(ix)</enum><text display-inline="yes-display-inline">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;</text></clause></subparagraph> 
<subparagraph id="H8F235BB976EC4BD387C5CDCEAFD3DAB8"><enum>(B)</enum><text display-inline="yes-display-inline">$1,000,000,000 for fiscal year 2022, 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), 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;</text></subparagraph> 
<subparagraph id="HF82F71F083C14EE6A8935A4659BBA702" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">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 2024;</text></subparagraph> 
<subparagraph commented="no" id="H361ED8FA237C4B98BE06B9F96E604F81"><enum>(D)</enum><text display-inline="yes-display-inline">$15,000,000 for fiscal year 2022, for grants to land-grant colleges and universities to support Tribal students under section 1450 of that Act (7 U.S.C. 3222e) and for purposes of this subparagraph, section 1450(b)(4) of such Act shall not apply; and</text></subparagraph> 
<subparagraph id="HF13F6B2C1A09400BA883B3B756F8E5C1" commented="no"><enum>(E)</enum><text display-inline="yes-display-inline">$15,000,000 for fiscal year 2022, for the Higher Education Multicultural Scholars Program carried out pursuant to section 1417 of that Act (7 U.S.C. 3152);</text></subparagraph></paragraph> 
<paragraph id="H1147E71F616F43F9AFF0C78BB5262EDE"><enum>(3)</enum><text display-inline="yes-display-inline">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 under section 1473H of the National Agricultural Research, Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3319k), $30,000,000 for fiscal year 2022;</text></paragraph> 
<paragraph id="HD7AB8DB41A494D108EE1ABDC48D58C05"><enum>(4)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="HCCF45AEED671425DBD46FB911D98658F" commented="no"><enum>(5)</enum><text display-inline="yes-display-inline">to the Office of Urban Agriculture and Innovative Production, $10,000,000 for fiscal year 2022, to carry out activities in accordance with section 222 of the Department of Agriculture Reorganization Act of 1994 (7 U.S.C. 6923).</text></paragraph></subsection> 
<subsection id="H5D7C967AA095495995F096C7FB8FEF82"><enum>(b)</enum><header>Definitions</header><text display-inline="yes-display-inline">In this section:</text> 
<paragraph id="HB73ECF6EF2184B1288F095B4EAFBDC23"><enum>(1)</enum><header>Covered institution</header><text display-inline="yes-display-inline">The term <term>covered institution</term> means—</text> 
<subparagraph id="H33D7E57870EC4C30A0B36BAC618274BF"><enum>(A)</enum><text>an 1890 Institution (as defined in section 2 of the Agricultural Research, Extension, and Education Reform Act of 1998 (7 U.S.C. 7601));</text></subparagraph> 
<subparagraph id="HA612729A8FF14DDE9A043CD8E33BE6D9"><enum>(B)</enum><text>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));</text></subparagraph> 
<subparagraph id="HD1C5846F30A8488BB80A5E1847C3F752"><enum>(C)</enum><text display-inline="yes-display-inline">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);</text></subparagraph> 
<subparagraph id="HFD283947386F44FABB11B221A63874B9"><enum>(D)</enum><text>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));</text></subparagraph> 
<subparagraph id="H001F5A2E22B74D56A58E5C16D081CEA3" commented="no"><enum>(E)</enum><text>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</text></subparagraph> 
<subparagraph id="HFD3E3FECD8604F1EBDF50DE5354633AD" commented="no"><enum>(F)</enum><text display-inline="yes-display-inline">the University of the District of Columbia established pursuant to the Act of July 2, 1862 (commonly known as the <quote>First Morrill Act</quote>) (7 U.S.C. 301 through 309).</text></subparagraph></paragraph> 
<paragraph id="H9050DC5798F14E3B9BF034E4B0BB40E3"><enum>(2)</enum><header>State</header><text display-inline="yes-display-inline">The term <term>State</term> 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).</text></paragraph></subsection></section> 
<section id="H2D752E532780448C879AD47D29E5BD88"><enum>13002.</enum><header>Limitation</header><text display-inline="no-display-inline">The funds made available under this subtitle are subject to the condition that the Secretary shall not—</text> 
<paragraph id="H9538B36FC9004C57A5E415425A999266"><enum>(1)</enum><text>enter into any agreement—</text> 
<subparagraph id="H896A36F9818D44FCAB4295F4F58604CC"><enum>(A)</enum><text>that is for a term extending beyond September 30, 2031; or</text></subparagraph> 
<subparagraph id="H05F248763D5A4EAA9387300CC3DF9002"><enum>(B)</enum><text>under which any payment could be outlaid or funds disbursed after September 30, 2031; or</text></subparagraph></paragraph> 
<paragraph id="H1D7D85FD3C7D4852A612514A830E0836"><enum>(2)</enum><text>use any other funds available to the Secretary to satisfy obligations initially made under this subtitle.</text></paragraph></section></subtitle> 
<subtitle id="H1B05841BF7144BD49A2C6F16DDE3DEC0"><enum>E</enum><header>Miscellaneous</header> 
<section id="H0D2AE450F1A9480C8316A030CB6D5487"><enum>14001.</enum><header>Additional Support for USDA Office of the Inspector General</header><text display-inline="no-display-inline">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<italic/>.</text></section> 
<section id="H1A645310A6394805A32A4075F3851299"><enum>14002.</enum><header>Additional support for Farmworker and Food Worker Relief Grant Program</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="HB3CDC039058145518A5011DE599C4AAB"><enum>F</enum><header>Conservation</header> 
<section id="H052D769ADC0248689FAFA7D05F7BE4A8"><enum>15001.</enum><header>Soil conservation assistance</header> 
<subsection id="H9080B258ED5B466695F832375EAB0CF0"><enum>(a)</enum><header>Appropriation</header><text>In addition to amounts otherwise available, there are appropriated to the Secretary of Agriculture (referred to in this section as the <term>Secretary</term>) 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—</text> 
<paragraph id="HD51150985E85407DBA0AB0A553D0A8F3"><enum>(1)</enum><text>enter into any agreement—</text> 
<subparagraph id="H9A02181DC7BE41D98E2B767F7253BF55"><enum>(A)</enum><text>that is for a term extending beyond September 30, 2031; or</text></subparagraph> 
<subparagraph id="H5A67D928521943E7A8FC0B9E4D42E840"><enum>(B)</enum><text>under which any payment could be outlaid or funds disbursed after September 30, 2031;</text></subparagraph></paragraph> 
<paragraph id="HD762C707E8144F5FA1755A9112777CD8"><enum>(2)</enum><text>use any other funds available to the Secretary to satisfy obligations initially made under this section; or</text></paragraph> 
<paragraph id="HC667C6202F534C84BC5F1763097EEF34" commented="no"><enum>(3)</enum><text>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.</text></paragraph></subsection> 
<subsection id="HB9B143A5C7594CE7A2EC36ACBF0E11FE"><enum>(b)</enum><header>Availability of payments to producers</header> 
<paragraph id="HC4AE616E3D454C77B6CD96B79C0391D3"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="HA9B9C98BF66048F8BB21BBDEA350142E"><enum>(2)</enum><header>Payment rate</header><text>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.</text></paragraph> 
<paragraph id="H0792DEC7329146AC81240FA89F49BF20"><enum>(3)</enum><header>Acres established</header><text>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.</text></paragraph></subsection> 
<subsection id="HF9BA749CA42D41B39CAD12B0B1BE88DB"><enum>(c)</enum><header>Availability of payments to farm owners</header> 
<paragraph id="H88A98BF0AF954D758D38A0039AD70D09"><enum>(1)</enum><header>In general</header><text>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. </text></paragraph> 
<paragraph id="H6878BE405BF04BF4AFE79D0A42E0BD52"><enum>(2)</enum><header>Payment rate</header><text>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.</text></paragraph> 
<paragraph id="HC8E1FDC91DE447FB9F65D56087E0FD23"><enum>(3)</enum><header>Acres established</header><text>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.</text></paragraph></subsection> 
<subsection id="H5DB8853C9CA2464AAB7FCB646B5C073D"><enum>(d)</enum><header>Availability of payments for prevented planting</header> 
<paragraph id="H5ACD4CFBCBCD4CEAA0215B2952D64BCB"><enum>(1)</enum><header>In general</header><text>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).</text></paragraph> 
<paragraph id="H72574B234DF544C79B7211E5977E647B"><enum>(2)</enum><header>Requirements</header><text>To receive a payment under this subsection, a producer—</text> 
<subparagraph id="HC8520CB7A4154CB39504118622E281CF"><enum>(A)</enum><text>shall have—</text> 
<clause id="H7E244AF1705D4190905A63511F2FEE67"><enum>(i)</enum><text>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;</text></clause> 
<clause id="H23560F765B8144C59B97DBFE092EF0B5"><enum>(ii)</enum><text>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</text></clause> 
<clause id="HB49A3FF129A04326AA03C2F2921B07B0"><enum>(iii)</enum><text>been unable to plant the crop for which insurance was purchased; and</text></clause></subparagraph> 
<subparagraph id="H8B64094410804B139156331F1B5FAE99"><enum>(B)</enum><text>as determined by the Secretary, shall not—</text> 
<clause id="HF36115F54CB4459B9EDE2CBD843B9014"><enum>(i)</enum><text>harvest the cover crop for market or sale;</text></clause> 
<clause id="H91244302F24A4C3C8C3A01F4A0FA266B"><enum>(ii)</enum><text>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</text></clause> 
<clause id="H451088091E014B128B1A9FD9F41C3422"><enum>(iii)</enum><text>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.</text></clause></subparagraph></paragraph> 
<paragraph id="H13A266841F344DDE87765987FF1537C1"><enum>(3)</enum><header>Payment amount</header><text>The Secretary shall make payments to producers under this subsection in an amount equal to the product obtained by multiplying—</text> 
<subparagraph id="HA4B3BF08F3E547798BCE4BC29B5C4ED4"><enum>(A)</enum><text>the total number of acres for which the producer is eligible to receive a payment under this subsection; and</text></subparagraph> 
<subparagraph id="H5E6233C1EBDF45AF82A800D89255372A"><enum>(B)</enum><text>the difference between—</text> 
<clause id="H3296337A8DF240C2B85AFC1D7E8C96C7"><enum>(i)</enum><text>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</text></clause> 
<clause id="HF01A04FFB038421297E8A2DA8FAAA784"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph></subsection></section> 
<section id="H25DE8D362A804A5DBE25D8BC204D552B"><enum>15002.</enum><header>Additional agricultural conservation investments</header> 
<subsection id="H79E7DA960A0E4EF580B13C2B0BE96FE1"><enum>(a)</enum><header>Appropriations</header><text>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 <term>Secretary</term>), 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)—</text> 
<paragraph id="HF6F94A5284534DA9967AE3FDED7DA4AC"><enum>(1)</enum><text>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)— </text> 
<subparagraph id="H61E87BAB44FC461EB0EF1374F16ED835"><enum>(A)</enum> 
<clause commented="no" display-inline="yes-display-inline" id="HC04EE6FDB0AB4CF9B4C9D57E05255D95"><enum>(i)</enum><text>$300,000,000 for fiscal year 2022;</text></clause> 
<clause id="H9876869AEE824B50820BC27D5DAAB949" indent="up1"><enum>(ii)</enum><text>$500,000,000 for fiscal year 2023;</text></clause> 
<clause id="H123287ABACAE4B29A6CEF1D4E9FFF374" indent="up1"><enum>(iii)</enum><text>$1,750,000,000 for fiscal year 2024;</text></clause> 
<clause id="HF99714408B0D459EA3EA2C2F7932B72C" indent="up1"><enum>(iv)</enum><text>$3,000,000,000 for fiscal year 2025; and</text></clause> 
<clause id="H07A99984346F42DEAE521684062EA13D" indent="up1"><enum>(v)</enum><text>$3,450,000,000 for fiscal year 2026; and</text></clause></subparagraph> 
<subparagraph id="HB8A7453612F74DE287B95EF1CAA74C68"><enum>(B)</enum><text>subject to the conditions on the use of the funds that—</text> 
<clause id="HF86AF5AE61884843939566AD3408D688"><enum>(i)</enum><text>section 1240B(f)(1) of the Food Security Act of 1985 (16 U.S.C. 3839aa–2(f)(1)) shall not apply;</text></clause> 
<clause id="H39D033B23DE94D099B170728FF2E5621"><enum>(ii)</enum><text>section 1240H(c)(2) of the Food Security Act of 1985 (16 U.S.C. 3839aa–8(c)(2)) shall be applied—</text> 
<subclause id="H8C88F619BFC24048B7EAC0A9FEA73D45"><enum>(I)</enum><text>by substituting <quote>$50,000,000</quote> for <quote>$25,000,000</quote>; and </text></subclause> 
<subclause id="HD1F94198F8EE47088D176D683E89F611"><enum>(II)</enum><text>with the Secretary prioritizing proposals that utilize diet and feed management to reduce enteric methane emissions from ruminants; </text></subclause></clause> 
<clause id="H7056B095236440F39C79B8FD84A3ABA5"><enum>(iii)</enum><text>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</text></clause> 
<clause id="H656C2743687F402787E759DB69E0B68F"><enum>(iv)</enum><text display-inline="yes-display-inline">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;</text></clause></subparagraph></paragraph> 
<paragraph id="HD87168B740BE43939B419D7479FDBF85"><enum>(2)</enum><text>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)—</text> 
<subparagraph id="H71F28828AC1A4C3F9E6875EE139307CC"><enum>(A)</enum> 
<clause commented="no" display-inline="yes-display-inline" id="H3E820C05A21847A6AD984AA929BCD099"><enum>(i)</enum><text>$250,000,000 for fiscal year 2022;</text></clause> 
<clause id="H8DBC218B4E1D4F2384E263D1DCC9ECB8" indent="up1"><enum>(ii)</enum><text>$500,000,000 for fiscal year 2023;</text></clause> 
<clause id="HA81C7501761A4675B4F65F866E41D34C" indent="up1"><enum>(iii)</enum><text>$850,000,000 for fiscal year 2024;</text></clause> 
<clause id="H899021730D614DCA997FD1B82EF20E91" indent="up1"><enum>(iv)</enum><text>$1,000,000,000 for fiscal year 2025; and</text></clause> 
<clause id="H6932CB63EC394E1FA77ABB18B7D73BD9" indent="up1"><enum>(v)</enum><text>$1,500,000,000 for fiscal year 2026; and</text></clause></subparagraph> 
<subparagraph id="HA0F8F755EDC54A21A1AAC55CD5683CB6"><enum>(B)</enum><text display-inline="yes-display-inline">subject to the conditions on the use of the funds that—</text> 
<clause id="H8407A737E98D4D739D0119F6FC154BEB"><enum>(i)</enum><text>the funds shall only be available for—</text> 
<subclause id="H6D0B0D2692354A84A22274D3B11CB53A"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="HFDB76440D3194A8EA2657FF6BF622BF2"><enum>(II)</enum><text>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</text></subclause></clause> 
<clause id="H7B9A671ABE9344FBB0AFB01B84A9DB64"><enum>(ii)</enum><text display-inline="yes-display-inline">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;</text></clause></subparagraph></paragraph> 
<paragraph id="HCD5C640C2AD44DF68FD475B8A025C317"><enum>(3)</enum><text>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)—</text> 
<subparagraph id="HDA33CDF51B924520B2C74B1DC899CCF2"><enum>(A)</enum> 
<clause commented="no" display-inline="yes-display-inline" id="H26761239359D472EB1A90392CEC35F8F"><enum>(i)</enum><text>$100,000,000 for fiscal year 2022;</text></clause> 
<clause id="H8AB958A05AE84DB5B7B64915EE9B0C2D" indent="up1"><enum>(ii)</enum><text>$200,000,000 for fiscal year 2023;</text></clause> 
<clause id="H9799C493C5FD4A5D89B3FA5D86ECB94A" indent="up1"><enum>(iii)</enum><text>$300,000,000 for fiscal year 2024;</text></clause> 
<clause id="HD70DC6A2C6CF4C0E8AD6C69D178DAA96" indent="up1"><enum>(iv)</enum><text>$500,000,000 for fiscal year 2025; and</text></clause> 
<clause id="H239356E3AEE44EDF94FDAC08E8E2CC24" indent="up1"><enum>(v)</enum><text>$600,000,000 for fiscal year 2026; and</text></clause></subparagraph> 
<subparagraph id="H10F3CA88A83C4E378CB3E485068FE200"><enum>(B)</enum><text display-inline="yes-display-inline">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</text></subparagraph></paragraph> 
<paragraph id="HC846C5FCF4C34E9092F7D0170D64181B"><enum>(4)</enum><text>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)—</text> 
<subparagraph id="H7543E6EBB87B445E8AC560A548145979"><enum>(A)</enum> 
<clause commented="no" display-inline="yes-display-inline" id="HCDD38A8763364BBCB905C12CF3B31AEC"><enum>(i)</enum><text>$200,000,000 for fiscal year 2022;</text></clause> 
<clause id="H869313756A964749A1C58DFD2CF47F2D" indent="up1"><enum>(ii)</enum><text>$500,000,000 for fiscal year 2023;</text></clause> 
<clause id="H7F749F7259494596BB52231ED245ED8E" indent="up1"><enum>(iii)</enum><text>$1,500,000,000 for fiscal year 2024;</text></clause> 
<clause id="H507E2713E25544DFA24BEC0C4EC868C3" indent="up1"><enum>(iv)</enum><text>$2,250,000,000 for fiscal year 2025; and</text></clause> 
<clause id="H8F553182B7324C099EE4E603FAD9FB09" indent="up1"><enum>(v)</enum><text>$3,050,000,000 for fiscal year 2026; and</text></clause></subparagraph> 
<subparagraph id="HB1EB17B1BA3E4EF4B3C5998D1F963608"><enum>(B)</enum><text>subject to the conditions on the use of the funds that the Secretary—</text> 
<clause id="H18AC0EAC07AE47E0B3E3DF5C41CF7FA6"><enum>(i)</enum><text>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;</text></clause> 
<clause id="H6E10CAD3B7A34D1FB87BD10C4AA29052"><enum>(ii)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="H173875D4882046E09F28409BE8D3AF3B"><enum>(iii)</enum><text>may prioritize projects that—</text> 
<subclause id="HD2A9906551A441B5B7E47852A3366982"><enum>(I)</enum><text>leverage corporate supply chain sustainability commitments; or</text></subclause> 
<subclause id="H93F108BB6F8848D4A23E4BBDE6C23D66"><enum>(II)</enum><text>utilize models that pay for outcomes from targeting methane and nitrous oxide emissions associated with agricultural production systems. </text></subclause></clause></subparagraph></paragraph></subsection> 
<subsection id="HDC49E296E9A04C6FB6B0E49641A88CE1"><enum>(b)</enum><header>Conditions</header><text>The funds made available under this section are subject to the conditions that the Secretary shall not—</text> 
<paragraph id="H2A8F5FAE9D6342A8A7C98607BC47B73C"><enum>(1)</enum><text>enter into any agreement—</text> 
<subparagraph id="HD81B735BD98D4610BCF05BC2B4DC4716"><enum>(A)</enum><text>that is for a term extending beyond September 30, 2031; or</text></subparagraph> 
<subparagraph id="H052DD378AD3641F292C1A76EB8427299"><enum>(B)</enum><text>under which any payment could be outlaid or funds disbursed after September 30, 2031; or</text></subparagraph></paragraph> 
<paragraph id="H7799AA44EAB5426BA5BB3AABA04C7FFD"><enum>(2)</enum><text>use any other funds available to the Secretary to satisfy obligations initially made under this section. </text></paragraph></subsection> 
<subsection id="HC3D4599464EC4A5F941DBFA51BBD9546" commented="no"><enum>(c)</enum><header>Conforming amendments</header> 
<paragraph id="H7618A6FF288142F0AE7C6D829523293E" commented="no"><enum>(1)</enum><text>Section 1240B of the Food Security Act of 1985 (16 U.S.C. 3839aa–2) is amended—</text> 
<subparagraph id="HDB2F7D1965F14C4EB2F66D14EE7695A1" commented="no"><enum>(A)</enum><text>in subsection (a), by striking <quote>2023</quote> and inserting <quote>2031</quote>; and</text></subparagraph> 
<subparagraph id="H3CC4BEFB17794F2C82A690ADE018398E" commented="no"><enum>(B)</enum><text>in subsection (f)(2)(B)—</text> 
<clause id="HF25AA0331B1342CB915BF7C03B815DC6" commented="no"><enum>(i)</enum><text>in the subparagraph heading, by striking <quote><header-in-text style="OLC" level="subparagraph">2023</header-in-text></quote> and inserting <quote><header-in-text style="OLC" level="subparagraph">2031</header-in-text></quote>; and</text></clause> 
<clause id="HD8D466F38F6A492E8FA8910CF330B035" commented="no"><enum>(ii)</enum><text>by striking <quote>2023</quote> and inserting <quote>2031</quote>.</text></clause></subparagraph></paragraph> 
<paragraph commented="no" id="H13867A92CAB64F89B2221AD70D94BA38"><enum>(2)</enum><text>Section 1240H of the Food Security Act of 1985 (16 U.S.C. 3839aa–8) is amended by striking <quote>2023</quote> each place it appears and inserting <quote>2031</quote>.</text></paragraph> 
<paragraph commented="no" id="H00BF2B6184C04A34975DF9A7E6CF8F52"><enum>(3)</enum><text>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 <quote>2023</quote> and inserting <quote>2031</quote>.</text></paragraph> 
<paragraph commented="no" id="HE6079A0FCE8B4DDF813557A463D3F1E2"><enum>(4)</enum><text>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 <quote>2023</quote> and inserting <quote>2031</quote>.</text></paragraph> 
<paragraph id="HB5DAF28A10CA49F9B3591B3A23812444" commented="no"><enum>(5)</enum><text>Section 1241 of the Food Security Act of 1985 (16 U.S.C. 3841) is amended—</text> 
<subparagraph id="H61498C345FED4D2E9EBB554BE4B64F7E" commented="no"><enum>(A)</enum><text>in subsection (a)—</text> 
<clause id="H3A9E862D7D8247BBA44B814BF0075D39" commented="no"><enum>(i)</enum><text>in the matter preceding paragraph (1), by striking <quote>2023</quote> and inserting <quote>2031</quote>;</text></clause> 
<clause id="H6588D2484D754DFEB54DA4F9194C7EA0" commented="no"><enum>(ii)</enum><text>in paragraph (1), by striking <quote>2023</quote> each place it appears and inserting <quote>2031</quote>;</text></clause> 
<clause id="HFE23CC6F8E51427FA79AE7154B815AEE" commented="no"><enum>(iii)</enum><text>in paragraph (2)(F), by striking <quote>2023</quote> and inserting <quote>2031</quote>; and</text></clause> 
<clause id="H3D380748A4C84C55B07B52D52C0C47B5" commented="no"><enum>(iv)</enum><text>in paragraph (3), by striking <quote>fiscal year 2023</quote> each place it appears and inserting <quote>each of fiscal years 2023 through 2031</quote>;</text></clause></subparagraph> 
<subparagraph id="H48D66DA6C237488F887DFE6E827F5B8C" commented="no"><enum>(B)</enum><text>in subsection (b), by striking <quote>2023</quote> and inserting <quote>2031</quote>; and</text></subparagraph> 
<subparagraph id="H644278E3D1CE43929EFE159B91F93334" commented="no"><enum>(C)</enum><text>in subsection (h)—</text> 
<clause id="HAB9891A0B5BB409E93C47D504F0F484C" commented="no"><enum>(i)</enum><text>in paragraph (1)(B), in the subparagraph heading, by striking <quote><header-in-text style="OLC" level="subparagraph">2023</header-in-text></quote> and inserting <quote><header-in-text style="OLC" level="subparagraph">2031</header-in-text></quote>; and</text></clause> 
<clause id="H09968BB7658448D6975B67CB711C87BF" commented="no"><enum>(ii)</enum><text>by striking <quote>2023</quote> each place it appears and inserting <quote>2031</quote>.</text></clause></subparagraph></paragraph> 
<paragraph id="H011CA8F777CD4C218FE810F998D0472B" commented="no"><enum>(6)</enum><text>Section 1244(n)(3)(A) of the Food Security Act of 1985 (16 U.S.C. 3844(n)(3)(A)) is amended by striking <quote>2023</quote> and inserting <quote>2031</quote>.</text></paragraph> 
<paragraph id="H4BD91A3BFDA0412E9CD53B12225ABE33" commented="no"><enum>(7)</enum><text>Section 1271D(a) of the Food Security Act of 1985 (16 U.S.C. 3871d(a)) is amended by striking <quote>2023</quote> and inserting <quote>2031</quote>.</text></paragraph></subsection></section> 
<section id="HB6C85E103EAA4C4FA56FAEE5D6520973"><enum>15003.</enum><header>Conservation technical assistance</header> 
<subsection id="H58A9800347374B66A074C4E0B23C06D3"><enum>(a)</enum><header>Appropriations</header><text>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 <term>Secretary</term>) 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)—</text> 
<paragraph id="H393BE4EB0CCE49D189C5E4C6808FB007"><enum>(1)</enum><text>$200,000,000 to provide conservation technical assistance through the Natural Resources Conservation Service;</text></paragraph> 
<paragraph id="H83719F9F47CC40F39492E32159B71499"><enum>(2)</enum><text>$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</text></paragraph> 
<paragraph id="H56AD1D49F2F44E07B52AC089DA048A5E"><enum>(3)</enum><text>$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.</text></paragraph></subsection> 
<subsection id="H11E33DEA54634A57A6EF54197B3BA404"><enum>(b)</enum><header>Conditions</header><text>The funds made available under this section are subject to the conditions that the Secretary shall not—</text> 
<paragraph id="HD7A067CA58814D21A4CAC9DAC5EFDCCB"><enum>(1)</enum><text>enter into any agreement—</text> 
<subparagraph id="HEA9AF624E5E64C63883A48B1078476AC"><enum>(A)</enum><text>that is for a term extending beyond September 30, 2031; or</text></subparagraph> 
<subparagraph id="H56D76FD4963540E590951D52CF41F45A"><enum>(B)</enum><text>under which any payment could be outlaid or funds disbursed after September 30, 2031; </text></subparagraph></paragraph> 
<paragraph id="H923F2D13F22F42AA83E2C0664A730FA5"><enum>(2)</enum><text>use any other funds available to the Secretary to satisfy obligations initially made under this section; or</text></paragraph> 
<paragraph id="H74A67AE7CFDF4F618F148EE8AEB51114" commented="no"><enum>(3)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H4890257961724D08A33EBF373DA9D24B"><enum>(c)</enum><header>Administrative costs</header><text>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. </text></subsection></section></subtitle></title> 
<title id="H7D0F47C713A048DCAE8E3A7F2927C34C"><enum>II</enum><header>Committee on Education and Labor</header> 
<subtitle id="H1809C0E7ED954816955662EB3778201A"><enum> A</enum><header>Education Matters</header> 
<part id="H87A3EC147C634390AFA32BA34CE1ECC9"><enum>1</enum><header>Elementary and Secondary Education</header> 
<section id="H088D1A8A3D744A9DACF1CF0D5A36F9FE"><enum>20001.</enum><header>Grow your own programs</header> 
<subsection id="H3E03090285BC4FC09B3B5F4088768552"><enum>(a)</enum><header>Appropriations</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HC2E4818D48C040F4B78EC35D4099089B"><enum>(b)</enum><header>In general</header><text>Section 202 of the Higher Education Act of 1965 is amended—</text> 
<paragraph id="H5B7A153D07A04431B4C08B0CD87A0DA4"><enum>(1)</enum><text>in subsection (b)(6)(C), by striking <quote>subsection (f) or (g)</quote> and inserting <quote>subsection (f) or (h)</quote>;</text></paragraph> 
<paragraph id="HEC7ADA3F21E145F5A0BE1C191D0F5163"><enum>(2)</enum><text>in subsection (c)(1), by inserting <quote>a Grow Your Own program under subsection (g),</quote> after <quote>subsection (e),</quote>;</text></paragraph> 
<paragraph id="HDBE8F3030FD945F9855B9A7F3D044561"><enum>(3)</enum><text>by redesignating subsections (g), (h), (i), (j), and (k), as subsections (h), (i), (j), (k), and (l), respectively; and</text></paragraph> 
<paragraph id="H44A744DF67DB42F2B01D8A7AFCAD70A5"><enum>(4)</enum><text>by inserting after subsection (f) the following:</text> 
<quoted-block id="H96BCFB66E80642AC91A9DB0B74F1CE78" style="OLC"> 
<subsection id="H7B2BCE1FB98940CFBBF0217C4A5745A7"><enum>(g)</enum><header>Partnership grants for the establishment of <quote>grow your own</quote> programs</header> 
<paragraph id="H8033E8765BDF4C60890A74B0C365B5AA"><enum>(1)</enum><header>In general</header><text>An eligible partnership that receives a grant under this section shall carry out an effective <quote>Grow Your Own</quote> 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.</text></paragraph> 
<paragraph id="HA3F99A81468440A4B00B778F0DD00AEA"><enum>(2)</enum><header>Requirements of a grow your own program</header><text>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—</text> 
<subparagraph id="H4C0597044EFA46E98D4E946EC3E892BF"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="H84DD72D4CDEE40DD9432E297EB00015F"><enum>(B)</enum><text>provide opportunities for candidates to practice and develop teaching skills or school leadership skills;</text></subparagraph> 
<subparagraph id="HC508F11659C64A44953511CFBFEFAA6D"><enum>(C)</enum><text>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;</text></subparagraph> 
<subparagraph id="H9726897127D6450685D18D81FBCFA660"><enum>(D)</enum><text>work to provide academic, counseling, and programmatic supports to candidates;</text></subparagraph> 
<subparagraph id="H1BF06E892B21471BA95F40CC5720C7C3"><enum>(E)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="H20297B05C3D448E18C802FAE2F0B8C86"><enum>(F)</enum><text>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—</text> 
<clause id="HDC0328A139B249F79E641EE79D5C2268"><enum>(i)</enum><text display-inline="yes-display-inline">from groups or populations that are underrepresented; and</text></clause> 
<clause id="H2454DCDBA3D740A2A033AF1E760B5279"><enum>(ii)</enum><text>who live in and come from the communities the schools serve; and</text></clause></subparagraph> 
<subparagraph id="HFDC3B01D3CC74A02B98EF3119B2EC882"><enum>(G)</enum><text>require candidates to complete all State requirements to become fully certified.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section> 
<section id="H9D725ECE602F4A93ABB897026E56718D"><enum>20002.</enum><header>Teacher residencies</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H79689FCBA5B74A8CB7AD72FA0A46CA74"><enum>20003.</enum><header>Support school principals</header><text display-inline="no-display-inline">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).</text></section> 
<section id="H4D0C9BA09F1B4A79A5A3C5655786F8FC"><enum>20004.</enum><header>Hawkins</header><text display-inline="no-display-inline">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).</text></section> 
<section id="H48B3F127E93A44F29511C6304D60372C" commented="no" display-inline="no-display-inline" section-type="subsequent-section"><enum>20005.</enum><header>Funding for the Individuals with Disabilities Education Part D personnel development</header><text display-inline="no-display-inline">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).</text></section> 
<section id="H4F5CAC7512EC4B979F5DF85FA103D545"><enum>20006.</enum><header>Grants for Native American language teachers and educators</header><text display-inline="no-display-inline">The Native American Programs Act of 1974 is amended by inserting after section 803C the following:</text> 
<quoted-block style="OLC" id="H67CECEDEC5C94645BDA2B6616004C550"> 
<section id="H40D9BC742E134436AED63CFC7F3F9640"><enum>803D.</enum><header>Grants for Native American language teachers and educators</header> 
<subsection id="H8E11569FAB2F4E578F5C18B93DDD7BA5"><enum>(a)</enum><header>In general</header><text>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.</text></subsection> 
<subsection id="HBB0C155CAFA544EDB86757BECADFF7E9"><enum>(b)</enum><header>Cost share prohibition</header><text>The Secretary shall not impose a cost sharing or matching fund requirement with respect to grants awarded under subsection (a).</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section></part> 
<part id="H943EA05305F94EE38FD7D0E0FDA9B0A1"><enum>2</enum><header>Higher Education</header> 
<section id="HBCF0A4F2F88A4382B1CF2554A913C069"><enum>20021.</enum><header>Increasing the maximum Federal Pell Grant</header> 
<subsection id="H02BDA0FF0B2F4583AACAF5AA5CD8A2A4"><enum>(a)</enum><header>Award year 2022–2023</header><text>Section 401(b)(7) of the Higher Education Act of 1965 is amended—</text> 
<paragraph id="HF0009C0EFE3E4CCD9CD5AF38DA4B326F"><enum>(1)</enum><text>in subparagraph (A)(iii), by inserting <quote>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)</quote> before <quote>; and</quote>; and</text></paragraph> 
<paragraph id="H6BE887AFEDF0400CA70B35A020FBB8AD"><enum>(2)</enum><text>in subparagraph (C)(iii), by inserting before the period at the end the following: <quote>, 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)</quote>.</text></paragraph></subsection> 
<subsection id="HE1F1100A42B94DC2BC18E14C58353801"><enum>(b)</enum><header>Subsequent award years through 2025–2026</header><text>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—</text> 
<paragraph id="H7AAAF1EEF304410EBB690DE422EAF469"><enum>(1)</enum><text>in paragraph (5)(A)—</text> 
<subparagraph id="HAA8BEE1C56DA48EF87DEFD8C624CF48A"><enum>(A)</enum><text>in clause (i), by striking <quote>and</quote> after the semicolon;</text></subparagraph> 
<subparagraph id="H2233A4FE7C4E467F9359ECA03B2B1434"><enum>(B)</enum><text>by redesignating clause (ii) as clause (iii); and</text></subparagraph> 
<subparagraph id="H9D398D0528A5460F94F50DFF9CBB5357"><enum>(C)</enum><text>by inserting after clause (i) the following:</text> 
<quoted-block id="H34452769B4EE4567BB41A4B479108576" style="OLC"> 
<clause id="H86E2BB2D229447B68C2578BD75526D23"><enum>(ii)</enum><text>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</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H0523665B25A34DAEAE21D5A9091051F3"><enum>(2)</enum><text>in paragraph (6)(A)—</text> 
<subparagraph id="H66AA0093E21446DCA3D6ECE3D31A71D4"><enum>(A)</enum><text>in clause (i)—</text> 
<clause id="H02AAFAA2DDD0425FBC8D90689A238A59"><enum>(i)</enum><text>by striking <quote>appropriated) such</quote> and inserting the following: </text> 
<quoted-block id="H4AB2F78357F7435697173CF3C1A6A7D6" style="OLC" display-inline="yes-display-inline"><text display-inline="yes-display-inline">appropriated)—</text> 
<subparagraph id="H51BDBC8873C7482495DCCF3B8E46A58A"><enum>(I)</enum><text>such</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause> 
<clause id="H7DC32E7A53F749C18E1A610B462AE1B1"><enum>(ii)</enum><text>by adding at the end the following:</text> 
<quoted-block id="H35EDEC9DD2124263A53ACFEA06B318B3" style="OLC"> 
<subclause id="H03891293F7A54D3DACF43EC6E4C5D1A0"><enum>(II)</enum><text>such sums as are necessary to carry out paragraph (5)(A)(ii) for each of fiscal years 2023 through 2025; and</text></subclause><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="H978EC3A7C3AB4E7289933C3407611123"><enum>(B)</enum><text>in clause (ii), by striking <quote>(5)(A)(ii)</quote> and inserting <quote>(5)(A)(iii)</quote>.</text></subparagraph></paragraph></subsection></section> 
<section id="H8BD78CDEEF314B18B5E486E238C09C6A"><enum>20022.</enum><header>Expanding Federal Student Aid eligibility</header><text display-inline="no-display-inline">Section 484(a)(5) of the Higher Education Act of 1965 is amended by inserting <quote>, 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</quote> after <quote>becoming a citizen or permanent resident</quote>.</text></section> 
<section id="H359E13DF453D42BF9F82770BFF3152C0"><enum>20023.</enum><header>Increase in Pell grants for recipients of means-tested benefits</header><text display-inline="no-display-inline">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:</text> 
<quoted-block id="H6AD0206291F14C6DAAFCA4167E6210DA" style="OLC"> 
<subsection id="HB94B1EEBC41149359BD81D165120C5BC"><enum>(d)</enum><header>Special rule for means-tested benefit recipients</header><text>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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H8A221FF21E834C0F9A74131178443C6D"><enum>20024.</enum><header>Retention and completion grants</header><text display-inline="no-display-inline">Title VII of the Higher Education Act of 1965 is amended by adding at the end the following:</text> 
<quoted-block id="HEA3FF05436E9428184FE8CF749BAD917" style="OLC"> 
<part id="H86E7E73F8E94415CA79011EAC95D1BCB"><enum>F</enum><header>Retention and Completion Grants</header></part> 
<section id="H2C0EFCC351D24418AB16F1E6A4A68EA8"><enum>791.</enum><header>Retention and completion grants</header> 
<subsection id="H0BEC6034C5D44127B6F4528B277AAEEE"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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 <quote>retention and completion grants</quote>) to eligible entities to enable the such entities to carry out the activities described in the applications submitted under subsection (b).</text></subsection> 
<subsection id="H4E11B43CE145435E87C43788A44E4926"><enum>(b)</enum><header>Application</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H971A751F97B84D7597F098433746283A"><enum>(1)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="H7ACD9290C5FE4E03B31B11DD5719C698"><enum>(2)</enum><text display-inline="yes-display-inline">how the eligible entity will sustain such reforms or practices after the grant period.</text></paragraph></subsection> 
<subsection id="H6B653C39C6BF4096B7EFA06A0F250DD0"><enum>(c)</enum><header>Priority</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H0D872A586F594F34BE344AC085399C13"><enum>(d)</enum><header>Adequate progress</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H8F9CECA39D4242EAB178646522F476DD"><enum>(e)</enum><header>Matching requirement</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HE9EEE28E5D054EF78D14061DEE6801B5"><enum>(1)</enum><text display-inline="yes-display-inline">in the second year of a grant, not less than 10 percent of the grant amount awarded to such eligible entity for such year;</text></paragraph> 
<paragraph id="HD472A8AC283840719D9090A9B44CBD13"><enum>(2)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="HFA3B305820C34B3DA506FFC1870699E9"><enum>(3)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H6C00D40651504985BF109B98B9D29F0E"><enum>(f)</enum><header>General requirement</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="HBBC1AE62012B433AB27463D537BB5CEA"><enum>(g)</enum><header>Evidence-based reforms or practices</header><text display-inline="yes-display-inline">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:</text> 
<paragraph id="H12673DDFBD614D03A12E89A90E3F43B7"><enum>(1)</enum><text>Providing comprehensive academic, career, and student support services, including mentoring, advising, or case management services.</text></paragraph> 
<paragraph id="HC3A596A32B5B4058832E665D03E3FA9C"><enum>(2)</enum><text>Providing assistance in applying for and accessing direct support services, financial assistance, or means-tested benefit programs to meet the basic needs of students.</text></paragraph> 
<paragraph id="HF5304E7855AB4C3EBA03110FC51992D2"><enum>(3)</enum><text>Providing accelerated learning opportunities, including dual or concurrent enrollment programs and early college high school programs.</text></paragraph> 
<paragraph id="H5B9D352A5FB64E168CC164F32B23D563"><enum>(4)</enum><text>Reforming remedial or developmental education, course scheduling, or credit-awarding policies.</text></paragraph> 
<paragraph id="HA534278CBC6749B1B52F0F80DBCDB6AB"><enum>(5)</enum><text>Improving transfer pathways between—</text> 
<subparagraph id="HF189880D290145DCAB84D61887DE97F0"><enum>(A)</enum><text display-inline="yes-display-inline">in the case of an eligible entity that is a State, community colleges and 4-year institutions of higher education in the State; </text></subparagraph> 
<subparagraph id="HE6001E5F755D4FCA9EE6BEC052E0C885"><enum>(B)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="HC18D6FE0B7E64C329543415394F67BFF"><enum>(C)</enum><text>in the case of a Tribal College or University, between the Tribal College or University and other institutions of higher education.</text></subparagraph></paragraph></subsection> 
<subsection id="HFE696B141DE44654884671C4238EA287"><enum>(h)</enum><header>Supplement, not supplant</header><text>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.</text></subsection> 
<subsection id="H86F49BBE263D4525A1C994142B728372"><enum>(i)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H023B4DFD88EC49F0B0B266C27E16D0D7"><enum>(1)</enum><header>Eligible entity</header><text display-inline="yes-display-inline">The term <quote>eligible entity</quote> means a State, a system of institutions of higher education, or a Tribal College or University. </text></paragraph> 
<paragraph id="H126FEDFC614C4C9A83C23836C0643848"><enum>(2)</enum><header>Evidence tiers</header> 
<subparagraph id="H19765E0BAA5D4298950F99F1F4F6D9D9"><enum>(A)</enum><header>Evidence tier 1</header><text>The term <quote>evidence tier 1</quote>, 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.</text></subparagraph> 
<subparagraph id="H763773F6D44643CE8066FAAAADF771B5"><enum>(B)</enum><header>Evidence tier 2</header><text>The term <quote>evidence tier 2</quote>, 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.</text></subparagraph></paragraph> 
<paragraph id="HC575021FE8564ECB8DE717F3310BFCEB"><enum>(3)</enum><header>First generation college student</header><text>The term <quote>first generation college student</quote> has the meaning given the term in section 402A(h)(3).</text></paragraph> 
<paragraph id="H6C0BDBFF8D76482DA69880F578C14821"><enum>(4)</enum><header>Institution of higher education</header><text>The term <quote>institution of higher education</quote> has the meaning given the term in section 101 or 102(a)(1)(B).</text></paragraph> 
<paragraph id="HA3D23BEEE6AC497FAC8ED44AF0CB1FC9"><enum>(5)</enum><header>State</header><text>The term <quote>State</quote> 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.</text></paragraph> 
<paragraph id="HEEE86316E6F64606A6CB458A4B94F116"><enum>(6)</enum><header>Tribal college or university</header><text>The term <quote>Tribal College or University</quote> has the meaning given the term in section 316(b)(3).</text></paragraph></subsection> 
<subsection id="H4BCB0D3580BE4978B1865EE4290458D3"><enum>(j)</enum><header>Appropriation</header><text>In addition to amounts otherwise available, there is appropriated for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="H5AD789C0FEF9494A836A32F2BDFB44D6"><enum>(1)</enum><text display-inline="yes-display-inline">$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);</text></paragraph> 
<paragraph id="H9B5ECF47B8F644AD8D145B66D5317169"><enum>(2)</enum><text display-inline="yes-display-inline">$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);</text></paragraph> 
<paragraph id="H813834B0C06D4541B5CA442AAA517C4C"><enum>(3)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="H6114E5EFDBB948D58B0CBFDBDABC8BC1"><enum>(4)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="H33D4116763C34727A7F708EFC8E6202A"><enum>(5)</enum><text>$10,000,000 to remain available until September 30, 2030, to evaluate the effectiveness of the activities carried out under this section.</text></paragraph></subsection> 
<subsection id="H5A909AA62BFD46F395589336F40E00FD"><enum>(k)</enum><header>Sunset</header><text>The authority to make grants under this section shall expire at the end of award year 2026–2027.</text></subsection> 
<subsection id="H8718DBDA7D8A4B7FA156187B0AB20D56"><enum>(l)</enum><header>Inapplicability of GEPA contingent extension of programs</header><text>Section 422 of the General Education Provisions Act shall not apply to this part.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="HC329D053DB104674A2510FC5EF1F92C4"><enum>20025.</enum><header>Institutional aid</header> 
<subsection id="HFEDBD5AE3E224270AD1E7F739EE32B63"><enum>(a)</enum><header>In general</header><text>In addition to amounts otherwise available, there is appropriated for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="H7101AE1B237644D0A6E816AD4836CAD5"><enum>(1)</enum><text>$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;</text></paragraph> 
<paragraph id="HBCC353BFBFDF46C883FDF5F133F126D4"><enum>(2)</enum><text>$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;</text></paragraph> 
<paragraph id="HB8E468691CD64AD7B150C1479653F187"><enum>(3)</enum><text>$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;</text></paragraph> 
<paragraph id="H6CDBD2BB474E4A6B993E913FAA6BF1E5"><enum>(4)</enum><text>$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;</text></paragraph> 
<paragraph id="HE2E25D89EEEA4B41B59B703480CC5233"><enum>(5)</enum><text>$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;</text></paragraph> 
<paragraph id="H4DD658FB3A7B416A85D6FEE45DA5A3CF"><enum>(6)</enum><text>$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;</text></paragraph> 
<paragraph id="H4FA0FBC85998428FB7FCD2D095A5F405"><enum>(7)</enum><text>$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;</text></paragraph> 
<paragraph id="H00A9C7B378054307B95F3ED24BDF67BA"><enum>(8)</enum><text>$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;</text></paragraph> 
<paragraph id="H2C505CCE2D7341099201663BB4FC8E88"><enum>(9)</enum><text>$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;</text></paragraph> 
<paragraph id="HE6762459FE2E4DF5816BFF83E7A87E76"><enum>(10)</enum><text>$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;</text></paragraph> 
<paragraph id="H225FBAF3FCB1406C863EB3C6B85B8E82"><enum>(11)</enum><text>$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;</text></paragraph> 
<paragraph id="HA5BA977CF189429FB912949443FEAF23"><enum>(12)</enum><text>$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;</text></paragraph> 
<paragraph id="H7A5E1B88C8C349B4B26EB5EB096AD436"><enum>(13)</enum><text>$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;</text></paragraph> 
<paragraph id="H27EF121F606241CBB8C3194CA59C64DD"><enum>(14)</enum><text>$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;</text></paragraph> 
<paragraph id="H70496609A82C4AD19A033919137C831F"><enum>(15)</enum><text>$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;</text></paragraph> 
<paragraph id="HC8FADB1BFDA44325B4678B585C929876"><enum>(16)</enum><text>$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;</text></paragraph> 
<paragraph id="H9A33C4DABD454F818C9D900A9CD3D0AC"><enum>(17)</enum><text>$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;</text></paragraph> 
<paragraph id="H7DCCF691790440918AAF01EEC57D3A4F"><enum>(18)</enum><text>$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;</text></paragraph> 
<paragraph id="H8E906BF0ED9B40FEBB6F55F638771693"><enum>(19)</enum><text>$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;</text></paragraph> 
<paragraph id="HF4D83F2364FE43A9AA24EAF33F778BBC"><enum>(20)</enum><text>$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;</text></paragraph> 
<paragraph id="H65FFE78406A14CE3A46946A84013F2CF"><enum>(21)</enum><text>$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;</text></paragraph> 
<paragraph id="HA7CF83759D2C4A6C9417674B96B4D435"><enum>(22)</enum><text>$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;</text></paragraph> 
<paragraph id="H8E880E0874A64A319F945B34EC806339"><enum>(23)</enum><text>$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;</text></paragraph> 
<paragraph id="H87268DE413A04BCCBC0196BAC47B0E29"><enum>(24)</enum><text>$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;</text></paragraph> 
<paragraph id="H286E2AFFA0E54FEAAD5CFFD0E2241756"><enum>(25)</enum><text>$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;</text></paragraph> 
<paragraph id="H9D5700FF06B64BFD9BC39F8CE7930132"><enum>(26)</enum><text>$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;</text></paragraph> 
<paragraph id="HD7F906CECF034F2299F7B49D6296C6D7"><enum>(27)</enum><text>$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;</text></paragraph> 
<paragraph id="HE2D5B042476746228F98D779EF8B2F0D"><enum>(28)</enum><text>$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;</text></paragraph> 
<paragraph id="H27878AC5F43C4C8F9F0B0404F228C4AE"><enum>(29)</enum><text>$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</text></paragraph> 
<paragraph id="HD7D9C91DDBEE4DB5AD49BD4F89EB04F8"><enum>(30)</enum><text>$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.</text></paragraph></subsection> 
<subsection id="HD7A0F768A2404EAFA3E15456B852D014"><enum>(b)</enum><header>Use of funds</header> 
<paragraph id="HCA8771C693104D60B26A35104C309B24"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HB88E460B1F794169AA6BAD8062AD9908"><enum>(2)</enum><header>Distribution requirements</header><text display-inline="yes-display-inline">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, <quote>25</quote> and <quote>of $600,000 annually</quote> shall not apply.</text></paragraph></subsection> 
<subsection id="H5EEF09CD7E854778BF6CB4E98849D2B2"><enum>(c)</enum><header>No additional eligibility requirements</header><text display-inline="yes-display-inline">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).</text></subsection></section> 
<section id="H087E786D2EBE4ED28AA1A2494B97755B"><enum>20026.</enum><header>Research and development infrastructure competitive grant program</header><text display-inline="no-display-inline">Title III of the Higher Education Act of 1965 is amended—</text> 
<paragraph id="H9BC380FBF6E7449F825FCC62E8EDC855"><enum>(1)</enum><text>by redesignating part G as part H; and</text></paragraph> 
<paragraph id="H0AFB4D11C9C944A2BFC6B9FEA974FD31"><enum>(2)</enum><text>by inserting after section 371 the following:</text> 
<quoted-block id="H3A7D035C76CA4C08A100F89273DC7CF2" style="OLC"> 
<part id="H601B821A967047A5AAF4181311965055"><enum>G</enum><header>Improving Research &amp; Development Infrastructure for Historically Black Colleges and Universities, Tribal Colleges and Universities, and Minority-Serving Institutions</header></part> 
<section id="H159FC1C36F05425C91DB22C75596C400"><enum>381.</enum><header>Improving research &amp; development infrastructure for historically black colleges and universities, tribal colleges and universities, and minority-serving institutions</header> 
<subsection id="HA7BCA8870B2141D18213B8629EFF1C44"><enum>(a)</enum><header>Eligible institution</header><text>In this section, the term <quote>eligible institution</quote> means—</text> 
<paragraph id="HABE5AE8E4A0D49409353EACC2ACC3B56"><enum>(1)</enum><text>an institution that—</text> 
<subparagraph id="H7E73A2B35CA84AEABAE12BCC882D6D91"><enum>(A)</enum><text>is described in section 371(a);</text></subparagraph> 
<subparagraph id="HC324AA3BCF7B44CF9EFFCC43ADC1C3D6"><enum>(B)</enum><text>is a 4-year institution; and</text></subparagraph> 
<subparagraph id="H80D7E7AA4F48458D9DBF5020B3DA9124"><enum>(C)</enum><text>is not an institution classified as <quote>very high research activity</quote> by the Carnegie Classification of Institutions of Higher Education; or</text></subparagraph></paragraph> 
<paragraph id="H38DEC16F22A84FEFA49530D51FFAC775"><enum>(2)</enum><text>an institution described in paragraph (1) acting on behalf of a consortium, which may include institutions classified as <quote>very high research activity</quote> by the Carnegie Classification of Institutions of Higher Education, 2-year institutions of higher education (as defined in section 101), and other academic partners, philanthropic organizations, and industry partners, provided that the eligible institution is the lead member and fiscal agent of the consortium.</text></paragraph></subsection> 
<subsection id="H13062E3400BC4F3EB43994E92BBC7AAF"><enum>(b)</enum><header>Authorization of grant programs</header><text>For the purpose of supporting research and development infrastructure at eligible institutions, the Secretary shall award, on a competitive basis, to eligible institutions—</text> 
<paragraph id="H781D4A58FF1D4C0BAD323443CBCBC046"><enum>(1)</enum><text>planning grants for a period of not more than 2 years; and</text></paragraph> 
<paragraph id="H6952CCBE8055429D99ACE6EAE823DAC8"><enum>(2)</enum><text>implementation grants for a period of not more than 5 years.</text></paragraph></subsection> 
<subsection id="H5B88FA12888B49E7B05BF27D110C659A"><enum>(c)</enum><header>Applications</header> 
<paragraph id="HA2111E2D72A14F6382E85FB928B95B19"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H4A10066F8ECD4E619FD3057F478B80DE"><enum>(2)</enum><header>No comprehensive development plan</header><text>The requirement under section 391(b)(1) shall not apply to grants awarded under this section.</text></paragraph></subsection> 
<subsection id="HADDBF5E7BFC5406484DFBCA7288A9619"><enum>(d)</enum><header>Priority in awards</header> 
<paragraph id="H76AF80F9D6F44923BFC55041B2D0B199"><enum>(1)</enum><header>In general</header><text>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).</text></paragraph> 
<paragraph id="H05B6181D6E1C42F9AC7A7F68FB1B0B0D"><enum>(2)</enum><header>Priority</header><text>In awarding implementation grants under this section, the Secretary shall give priority to eligible institutions that have received a planning grant under this section.</text></paragraph></subsection> 
<subsection id="H919293BEFBED4179BBF380FBC8DEBF02"><enum>(e)</enum><header>Use of funds</header> 
<paragraph id="H3E0EA1C943E74FA3928A66CAB32F8B68"><enum>(1)</enum><header>Planning grants</header><text>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—</text> 
<subparagraph id="H5C3B6957F5D34AAA8504DC417E41D8B2"><enum>(A)</enum><text>an assessment of the existing institutional research capacity and research and development infrastructure; and</text></subparagraph> 
<subparagraph id="H1E3A953CCE1E4DC7AADDF4A86C38396A"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="H49CBAF7F4AA448A9A9B16463B42BE7AA"><enum>(2)</enum><header>Implementation grants</header><text>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:</text> 
<subparagraph id="HCE75B468B1EE4DA0BD51DC9090BB36DE"><enum>(A)</enum><text>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 relating to the fields of science, technology, engineering, the arts, mathematics, health, agriculture, education, medicine, law, and other disciplines.</text></subparagraph> 
<subparagraph id="H65C5538FCE7946C5BF96360D7A35B73F"><enum>(B)</enum><text>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.</text></subparagraph> 
<subparagraph id="HCE1C450762C846AFAB22356CF1A3B374"><enum>(C)</enum><text>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.</text></subparagraph></paragraph></subsection> 
<subsection id="H344412AF8CA44578A341F02BA39C8F5E"><enum>(f)</enum><header>Supplement not supplant</header><text>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.</text></subsection> 
<subsection id="H3F0A8112CF9B41AF9554FC112407970B"><enum>(g)</enum><header>Sunset</header> 
<paragraph id="HB0BFB921B04046519D03D0FAF3C7C22E"><enum>(1)</enum><header>In general</header><text>The authority to make—</text> 
<subparagraph id="H0EB8C75432564B28AF3BBC4C121ED364"><enum>(A)</enum><text>planning grants under subsection (b)(1) shall expire at the end of fiscal year 2025; and</text></subparagraph> 
<subparagraph id="H644335BC900240DB837CDF81F3AD5F63"><enum>(B)</enum><text>implementation grants under subsection (b)(2) shall expire at the end of fiscal year 2027.</text></subparagraph></paragraph> 
<paragraph id="H57704CC7F89543A1BAFD5E8520EA4308"><enum>(2)</enum><header>Inapplicability of GEPA contingent extension of programs</header><text>Section 422 of the General Education Provisions Act shall not apply to this section.</text></paragraph></subsection> 
<subsection id="H7E9EAA1D2A604EED8D1D545AFFFA2335"><enum>(h)</enum><header>Appropriations</header><text>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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section> 
<section id="H9EB5FF278FC74CBB92DFB1344DAB56B1"><enum>20027.</enum><header>Northern Mariana Islands, American Samoa, United States Virgin Islands, Guam, and freely associated States college access</header><text display-inline="no-display-inline">Title VII of the Higher Education Act of 1965, as amended by this Act, is further amended by adding at the end the following:</text> 
<quoted-block id="H97D0E2CCBCF74603B9CB2E5F8762B0CB" style="OLC"> 
<part id="HDF35CB9901144E95A3377F18E1C91DA6"><enum>G</enum><header>College Access for Students in Outlying Areas</header></part> 
<section id="H1B7DE5E8386A4AE5A1AFF2A18C243DA2"><enum>792.</enum><header>Northern Mariana Islands, American Samoa, United States Virgin Islands, Guam, and freely associated states college access grants</header> 
<subsection id="H367ED2A5438C4ACF841522429FA25DA9"><enum>(a)</enum><header>Grants</header> 
<paragraph id="H50E2AEBDC4A04ED88265F35B7EAA2C12"><enum>(1)</enum><header>Grant amounts</header> 
<subparagraph id="H31261DAD1D0B48B88B838D5EC50BCF3E"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="HE4FC67FF42CE4483AA9F596123D4BB55"><enum>(B)</enum><header>Maximum student amounts</header><text>The amount paid on behalf of an eligible student under this section shall be—</text> 
<clause id="H0BE05B1A241744479EB6947966756512"><enum>(i)</enum><text>not more than $15,000 for any one award year (as defined in section 481(a)(1)); and</text></clause> 
<clause id="HBF138B50E52C44F08978E4F732B9BBC9"><enum>(ii)</enum><text>not more than $75,000 in the aggregate.</text></clause></subparagraph> 
<subparagraph id="HFA71C6A2F9DE4197B9CED85D76EB39C8"><enum>(C)</enum><header>Proration</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="HF2EEFB8E7605490896F7BB6648CB93FF"><enum>(2)</enum><header>Agreement</header><text>Each Governor desiring a grant under this section shall enter into an agreement with the Secretary for the purposes of administering the grant program.</text></paragraph> 
<paragraph id="HC74477A0A75D4985BF8DA306587FF937"><enum>(3)</enum><header>Grant authority</header><text>The authority to make grants under this section shall expire at the end of award year 2029–2030.</text></paragraph></subsection> 
<subsection id="H1DFABD4F77524798B978945BA46A1B0B"><enum>(b)</enum><header>Inapplicability of GEPA contingent extension of programs</header><text>Section 422 of the General Education Provisions Act shall not apply to this section.</text></subsection> 
<subsection id="H22F2DAE2B8EA4A27ADD0A714DC3D35D6"><enum>(c)</enum><header>No additional eligibility requirements</header><text>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.</text></subsection> 
<subsection id="H1531822385EA4A09B632AE8DF8C9516C"><enum>(d)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HBB00AF98D6534F0D951F2D1FA6D04326"><enum>(1)</enum><header>Eligible institution</header><text>The term <quote>eligible institution</quote> means an institution that—</text> 
<subparagraph id="H7185B81AB2AB47888382BD9AD8303552"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="H3EF26E51B4DE47389E34A13D81CB8907"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H1598C21E6A50449EBD2EDBF426B4F370"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HB8DEB43A0B3D45978AC6F864CEB6C339"><enum>(2)</enum><header>Eligible student</header><text>The term <quote>eligible student</quote> means a student who—</text> 
<subparagraph id="H5FE9F9FAFC8E48A5A6D9BD30A6E148C4"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="H09F2C0FC5C6843EB8205B5F9D3C74B06"><enum>(B)</enum><text>has not completed an undergraduate baccalaureate course of study; and</text></subparagraph> 
<subparagraph id="H0D53378C3D044EA28894B7B649003608"><enum>(C)</enum><text>is enrolled as an undergraduate student in an eligible program (as defined in section 481(b)) on at least a half-time basis.</text></subparagraph></paragraph> 
<paragraph id="H31CDE9281EF342F494C1AF903303F81C"><enum>(3)</enum><header>Institution of higher education</header><text>The term <quote>institution of higher education</quote> has the meaning given the term in section 101.</text></paragraph> 
<paragraph id="H0A80A7448F1946D3AA079DFF57EE0605"><enum>(4)</enum><header>Governor</header><text>The term <quote>Governor</quote> means the chief executive of an outlying area.</text></paragraph> 
<paragraph id="HFEE0D0A21C8A4B1A91F87827C1A3123E"><enum>(5)</enum><header>Outlying area</header><text>The term <quote>outlying area</quote> means the Northern Mariana Islands, American Samoa, the United States Virgin Islands, Guam, and the Freely Associated States.</text></paragraph></subsection> 
<subsection id="H59393B9E799E4AA984D83B8D30046C8A"><enum>(e)</enum><header>Appropriations</header><text>In addition to amounts otherwise available, there is appropriated for fiscal year 2022, 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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section></part> 
<part id="H265B863925CA43BFADABA41AED0D3A1A"><enum>3</enum><header>Department of Education implementation</header> 
<section id="HAFBB2ABAE649422AA5D094D84D6AA96F"><enum>20031.</enum><header>Program administration</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H5E9B449C8A2C49C6B3B53C2D13E59097"><enum>20032.</enum><header>Student aid administration</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H931CD72CD519433A8C3B1F2B658FA2AB"><enum>20033.</enum><header>Office of Inspector General</header><text display-inline="no-display-inline">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.</text></section></part></subtitle> 
<subtitle id="H463DFDE10A43466C96C5414E14A188B1"><enum>B</enum><header>Labor Matters</header> 
<section id="HB9A937314B8843FB8B2B690388972798" section-type="subsequent-section"><enum>21001.</enum><header>Department of Labor</header><text display-inline="no-display-inline">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:</text> 
<paragraph id="H7CB2EC0E82E44A1BA5D7E0BAE5565CAC"><enum>(1)</enum><text display-inline="yes-display-inline">$195,000,000 to the Employee Benefits Security Administration for carrying out enforcement activities.</text></paragraph> 
<paragraph id="H6BE54E9B15354483999346AD7942241A" display-inline="no-display-inline"><enum>(2)</enum><text display-inline="yes-display-inline">$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. </text></paragraph> 
<paragraph id="H9D5F0688408E48CE943B5F399B4D5A95"><enum>(3)</enum><text display-inline="yes-display-inline">$133,000,000 to the Mine Safety and Health Administration for carrying out enforcement, standard setting, technical assistance, and related activities. </text></paragraph> 
<paragraph id="HE9D029CB55CB4BAE9DBB2C4C63C49D16"><enum>(4)</enum><text display-inline="yes-display-inline">$405,000,000 to the Wage and Hour Division for carrying out activities.</text></paragraph> 
<paragraph id="HFAEAEC733CC44C8788A2E184E9539C6E"><enum>(5)</enum><text display-inline="yes-display-inline">$121,000,000 to the Office of Workers’ Compensation Programs for carrying out activities of the Office.</text></paragraph> 
<paragraph id="HE9C8D5DDA27F4A3181CAF3EEA212407E"><enum>(6)</enum><text display-inline="yes-display-inline">$201,000,000 to the Office of Federal Contract Compliance Programs for carrying out audit, investigation, enforcement, and compliance assistance, and other activities.</text></paragraph> 
<paragraph id="H009F7F1D975E462D8B992B4FB580D5B7"><enum>(7)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></section> 
<section id="H9FB5BDD0906F4E28921429C405285A1B"><enum>21002.</enum><header>National Labor Relations Board</header><text display-inline="no-display-inline">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 carrying out the activities of the Board.</text></section> 
<section id="H3AF3AFFA5583428A947550341B6F5355"><enum>21003.</enum><header>Equal Employment Opportunity Commission</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HFC97FCEBE86C4F58B3B7F7C51B928003" section-type="subsequent-section"><enum>21004.</enum><header>Adjustment of civil penalties</header> 
<subsection id="HEC118C12EC5149E8868CB013CBCFDAD4"><enum>(a)</enum><header>Occupational Safety and Health Act of <enum-in-header>1970</enum-in-header></header><text display-inline="yes-display-inline">Section 17 of the Occupational Safety and Health Act of 1970 (29 U.S.C. 666) is amended—</text> 
<paragraph id="HAF4769964B2643A6AB1E4E006ECB9500"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (a)—</text> 
<subparagraph id="H43D5F7E7EC73428796167F03E1A7A520"><enum>(A)</enum><text>by striking <quote>$70,000</quote> and inserting <quote>$700,000</quote>; and</text></subparagraph> 
<subparagraph id="H39B40541B5C3401CAA6AA2B2F183C474"><enum>(B)</enum><text>by striking <quote>$5,000</quote> and inserting <quote>$50,000</quote>;</text></subparagraph></paragraph> 
<paragraph id="HBEE7D625BED4458694A24324FB22CAD0"><enum>(2)</enum><text display-inline="yes-display-inline">in subsection (b), by striking <quote>$7,000</quote> and inserting <quote>$70,000</quote>; and</text></paragraph> 
<paragraph id="HF457D4FF6EF04B0AABE8EA840B0C7877"><enum>(3)</enum><text>in subsection (d), by striking <quote>$7,000</quote> and inserting <quote>$70,000</quote>.</text></paragraph></subsection> 
<subsection id="H1FBC5EC8B28C45B5A4331656B93F29A6"><enum>(b)</enum><header>Fair Labor Standards Act of 1938</header><text>Section 16(e) of the Fair Labor Standards Act of 1938 (29 U.S.C. 216(e)) is amended—</text> 
<paragraph id="HA5D45246D7294F61B656A96234FED324"><enum>(1)</enum><text>in paragraph (1)(A)—</text> 
<subparagraph id="HCCFF5A185C6C46B4BAED43B56F908BF6"><enum>(A)</enum><text>in clause (i), by striking <quote>$11,000</quote> and inserting <quote>$132,270</quote>; and</text></subparagraph> 
<subparagraph id="H5805D670FF104220BC73A84CAE1AD449"><enum>(B)</enum><text>in clause (ii), by striking <quote>$50,000</quote> and inserting <quote>$601,150</quote>; and</text></subparagraph></paragraph> 
<paragraph id="H2A78FC4CFD1641ECBD2CEF6B7C15831E"><enum>(2)</enum><text>in paragraph (2)—</text> 
<subparagraph id="H6B190D2A6FE347499CAED1EB3EC6ED7E"><enum>(A)</enum><text>in the first sentence, by striking <quote>$1,100</quote> and inserting <quote>$20,740</quote>; and</text></subparagraph> 
<subparagraph id="H7E03AC3B35AF48539B960188AF456264"><enum>(B)</enum><text>in the second sentence, by striking <quote>$1,100</quote> and inserting <quote>$11,620</quote>.</text></subparagraph></paragraph></subsection> 
<subsection id="H341CC8582C2F4B048F7BFC2F275A45DF"><enum>(c)</enum><header>Migrant and Seasonal Agricultural Worker Protection Act</header><text>Section 503(a)(1) of the Migrant and Seasonal Agricultural Worker Protection Act (29 U.S.C. 1853(a)(1)) is amended by striking <quote>$1,000</quote> and inserting <quote>$25,790</quote>. </text></subsection> 
<subsection id="H08A23DA6CD1B41A0B1BF5EACC56D5C99"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall take effect on January 1, 2022.</text></subsection></section> 
<section id="H1366A9DCCC2446439BA27105D7801A63"><enum>21005.</enum><header>Civil monetary penalties for parity violations</header> 
<subsection id="HF531EC8AD0B0473BB11EF4BAF43349E1"><enum>(a)</enum><header>Civil monetary penalties relating to parity in mental health and substance use disorders</header><text display-inline="yes-display-inline">Section 502(c)(10) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1132(c)(10)(A)) is amended—</text> 
<paragraph id="H149FCE357AE441A7BF621B368342C4BC"><enum>(1)</enum><text> in the heading, by striking <quote><header-in-text level="paragraph" style="OLC">use of genetic information</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">use of genetic information and parity in mental health and substance use disorder benefits</header-in-text></quote>; and</text></paragraph> 
<paragraph id="HF4AB739A30964B44913029576B0C3021"><enum>(2)</enum><text> in subparagraph (A)—</text> 
<subparagraph id="HF60DC43F672E4EE2B4560DFA828E2A23"><enum>(A)</enum><text>by striking <quote>any plan sponsor of a group health plan</quote> and inserting <quote>any plan sponsor or plan administrator of a group health plan</quote>; and</text></subparagraph> 
<subparagraph id="HA5D17C4BE03648BA84A595A54666563E"><enum>(B)</enum><text display-inline="yes-display-inline">by striking <quote>for any failure</quote> and all that follows through <quote>in connection with the plan.</quote> and inserting</text> 
<quoted-block style="OLC" id="H1D481ED8E5714DE6920E119DE9D88A52" display-inline="yes-display-inline"><text display-inline="yes-display-inline">for any failure by such sponsor, administrator, or issuer, in connection with the plan—</text> 
<clause id="H4F7C08FE59B54C89BA2A372FE4FD9246"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="HAAD99A5E42204BD5B9AFDA57C7DCA4F6"><enum>(ii)</enum><text display-inline="yes-display-inline">to meet the requirements of subsection (a) of section 712 with respect to parity in mental health and substance use disorder benefits.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="HD88BDF4A9A6E4E2590C9374DE190D007"><enum>(b)</enum><header>Exception to the general prohibition on enforcement</header><text>Section 502 of such Act (29 U.S.C. 1132) is amended—</text> 
<paragraph id="H3D46ECFDEB8C447C8DED43AE92212425"><enum>(1)</enum><text>in subsection (a)(6), by striking <quote>or (9)</quote> and inserting <quote>(9), or (10)</quote>; and</text></paragraph> 
<paragraph id="HE8586185F8EE46BB980E79B6803610D4"><enum>(2)</enum><text>in subsection (b)(3)—</text> 
<subparagraph id="H519F9764675E448285465567E8A8FBF6"><enum>(A)</enum><text>by striking <quote>subsections (c)(9) and (a)(6)</quote> and inserting <quote>subsections (c)(9), (c)(10), and (a)(6)</quote>;</text></subparagraph> 
<subparagraph id="H5084BEC7454343B7BD571B462F730FF7"><enum>(B)</enum><text>by striking <quote>under subsection (c)(9))</quote> and inserting <quote>under subsections (c)(9) and (c)(10)), and except with respect to enforcement by the Secretary of section 712</quote>; and</text></subparagraph> 
<subparagraph id="H49BDF550FCAD4E5F891DE4074DC1385F"><enum>(C)</enum><text>by striking <quote>706(a)(1)</quote> and inserting <quote>733(a)(1)</quote>.</text></subparagraph></paragraph></subsection> 
<subsection id="H70D4A864A231429FB08981AD1941F811"><enum>(c)</enum><header>Effective date</header><text>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.</text></subsection></section> 
<section id="H8760EFF2B7124FCA9F12E4AD32D42DBD"><enum>21006.</enum><header>Penalties under the National Labor Relations Act</header> 
<subsection id="H354B848E3E9048BD8BFACBEF04139A70"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 12 of the National Labor Relations Act (29 U.S.C. 162) is amended—</text> 
<paragraph id="HE117CCCA417749008CC93BD4D417B9CF" commented="no"><enum>(1)</enum><text>by striking <quote><header-in-text style="OLC">Sec. 12.</header-in-text> Any person</quote> and inserting the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H81BD9EA6CB67450EAE92A94D10AB8C74"> 
<section id="HDBDA5518BAEA4B90AFE973D08EBE4E9D"><enum>12.</enum><header>Penalties</header> 
<subsection id="HAA0A2B5EB10C43E08AA53D1521A42334"><enum>(a)</enum><header>Violations for interference with board</header><text>Any person</text></subsection></section><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H77F515FAF3D74F8F89DD4C371A2C39E6"><enum>(2)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H543789CD0248488E8DBAB19E79286223"> 
<subsection id="HDEE0C59315854860A4490756C6675BAD"><enum>(b)</enum><header>Civil penalties for unfair labor practices</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H0BC81C4D5CCE4C55AA61780C40186EEF"><enum>(c)</enum><header>Considerations</header><text>In determining the amount of any civil penalty under this section, the Board shall consider—</text> 
<paragraph id="HE9F48900BBC14E35BB8130BEEA22C1D2"><enum>(1)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="H2F789B8BCEF54EA182C08CED86488860"><enum>(2)</enum><text>the size of the employer;</text></paragraph> 
<paragraph id="H977A54C6AF4447708409D74E8CAB68FC"><enum>(3)</enum><text>the history of previous unfair labor practices or other actions by the employer resulting in a penalty; and</text></paragraph> 
<paragraph id="HA77DECFC93254E3A849E71D70CE1B791"><enum>(4)</enum><text>the public interest.</text></paragraph></subsection> 
<subsection id="H48C68E7C7E1D4DECB486A0C8BFC77DFF"><enum>(d)</enum><header>Director and officer liability</header><text>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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HA5642585FBFC471F8296268D74835039"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall take effect on January 1, 2022.</text></subsection></section></subtitle> 
<subtitle id="H88FBFD17E04C4EA385EE605181FA8A2C"><enum>C</enum><header>Workforce Development Matters</header> 
<part id="HEF60EE05FDC548E6AD0C96F3B75D811B"><enum>1</enum><header>Department of Labor</header> 
<section id="HD23DB789D96447F187AF272394A04B44"><enum>22001.</enum><header>Dislocated worker employment and training activities</header> 
<subsection id="H7808E871971B4959BFD0FF94870ABDD6"><enum>(a)</enum><header>Appropriation</header><text>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—</text> 
<paragraph id="HED9F0C3BC6764C758196E22702223ECD"><enum>(1)</enum><text>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;</text></paragraph> 
<paragraph id="H3F98067A23D74F52B150D03C9CF3AC64"><enum>(2)</enum><text>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</text></paragraph> 
<paragraph id="HDE697E74BB6C4DF085DE09285927332A"><enum>(3)</enum><text>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 <quote>40 percent</quote> for <quote>10 percent</quote>.</text></paragraph></subsection> 
<subsection id="H0136BA13F9104F78B7E3DA31C62A04D3"><enum>(b)</enum><header>Supplement not supplant</header><text>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.</text></subsection></section> 
<section id="H247E805C026C4ACDBD15902B2179F7FD"><enum>22002.</enum><header>Adult worker employment and training activities</header> 
<subsection id="H8A4BBAE9970948DA8D4B325EB069D926"><enum>(a)</enum><header>Appropriation</header><text>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—</text> 
<paragraph id="H8C31BCE31A424D698787E8D3B39E42F9"><enum>(1)</enum><text>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;</text></paragraph> 
<paragraph id="H20AAE710303F43B0960B09EE794071E9"><enum>(2)</enum><text>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</text></paragraph> 
<paragraph id="HC107840DC2C64ACE8B493C0907BCACC8"><enum>(3)</enum><text>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 <quote>40 percent</quote> for <quote>20 percent</quote>.</text></paragraph></subsection> 
<subsection id="H5D99996F4BE44268938599D8AAEFE08E"><enum>(b)</enum><header>Supplement not supplant</header><text>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.</text></subsection></section> 
<section id="H1549AF99EA4B492B8A9205B64D730A95"><enum>22003.</enum><header>Youth workforce investment activities</header> 
<subsection id="H5AC165C877454708AF4F3456E603E517"><enum>(a)</enum><header>Appropriation</header><text>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—</text> 
<paragraph id="H0F4C5C0CD0D5419C8E2F865058D26FA3"><enum>(1)</enum><text>carry out the youth workforce investment activities authorized under section 129 of the Workforce Innovation and Opportunity Act;</text></paragraph> 
<paragraph id="H2A098465CB3B4EDE9CBA2E3A4FDD5450"><enum>(2)</enum><text>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</text></paragraph> 
<paragraph id="H9CDB0EF28F214365BEB33CCAF227BB63"><enum>(3)</enum><text>partner with community-based organizations to support out-of-school youth, including those residing in high-crime or high-poverty areas.</text></paragraph></subsection> 
<subsection id="H35828472733547EFA75BFE509D6CA979"><enum>(b)</enum><header>Supplement not supplant</header><text>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.</text></subsection></section> 
<section id="HAD957DF7B641413C9F7217A893A0EB86"><enum>22004.</enum><header>Employment service</header><text display-inline="no-display-inline">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:</text> 
<paragraph id="H77C88DE039CE44ADB24C9B4ADD06B9A3"><enum>(1)</enum><text>$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.</text></paragraph> 
<paragraph id="H747AF8BE1A19461CA53AD13EFE7E43CE"><enum>(2)</enum><text>$100,000,000 for carrying out improvements to State workforce and labor market information systems.</text></paragraph></section> 
<section id="HBE7D0B6290B34F8B8D4F1704C3B74D76"><enum>22005.</enum><header>Re-entry employment opportunities</header><text display-inline="no-display-inline">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:</text> 
<paragraph id="H50339D15415F4219A9440DBBCD935EE0"><enum>(1)</enum><text>$375,000,000, for carrying out the Reentry Employment Opportunities program.</text></paragraph> 
<paragraph id="H6D708EC2B983420BBFED6CCE252DEF33"><enum>(2)</enum><text>$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.</text></paragraph></section> 
<section id="H9454C535A0344A11BEA3EC0E55C37CDE"><enum>22006.</enum><header>Registered apprenticeships, youth apprenticeships, and pre-apprenticeships</header><text display-inline="no-display-inline">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:</text> 
<paragraph id="HCD78A4809C9B4478AEC0B6C390893A1C"><enum>(1)</enum><text>$500,000,000 for carrying out activities through grants, cooperative agreements, contracts, or other arrangements, including arrangements with States, equity intermediaries, and business and labor industry partner intermediaries, to create or expand only—</text> 
<subparagraph id="H80F05308BA524CB283F74BBC3A641A6E"><enum>(A)</enum><text display-inline="yes-display-inline">registered apprenticeship programs; </text></subparagraph> 
<subparagraph id="H7F34450987CA40B4B7E0006BD642C770"><enum>(B)</enum><text>pre-apprenticeship programs that articulate to registered apprenticeship programs; and</text></subparagraph> 
<subparagraph id="HA45F4C754845428E8A00E068D4F25ECB"><enum>(C)</enum><text display-inline="yes-display-inline">youth apprenticeship programs that—</text> 
<clause id="HF31EC07619F444B9BF4CA78DA357D6E8"><enum>(i)</enum><text>provide participants with high-quality, classroom-based related instruction and training, and employment opportunities with progressively increasing wages; and</text></clause> 
<clause id="H3FCF8F1B6D124467B8F20EA0E94EAF4C"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph> 
<paragraph id="H72950D56CB934974AD3FC3FA20B56770"><enum>(2)</enum><text>$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.</text></paragraph></section> 
<section id="HCE98107E3EAD456B862AF951B161262D"><enum>22008.</enum><header>Industry or sector partnership grants</header> 
<subsection id="H5C4E2813520C420A82CF0D6D3C730E94"><enum>(a)</enum><header>Appropriation</header><text>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.</text></subsection> 
<subsection id="H61774E3D81664DFC84B27BDAA7DD084D"><enum>(b)</enum><header>Eligibility</header><text>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.</text></subsection> 
<subsection id="H960B502D377C4BEF86E50FB246D903C5"><enum>(c)</enum><header>Uses of funds</header><text>An eligible partnership awarded funds under this section shall use such funds to—</text> 
<paragraph id="HCD9ACF78F2B04C1B990147ACA39857AD"><enum>(1)</enum><text>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;</text></paragraph> 
<paragraph id="H658CB56D7E134606AA5D3DA28105A15C"><enum>(2)</enum><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H5068169788594623BAEE05B795FE8E0E"><enum>(A)</enum> 
<clause id="H6904D5FFA87C4C2DA37E8C86A05212F0" display-inline="yes-display-inline"><enum>(i)</enum><text>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</text></clause> 
<clause id="H92F5936F9068437BBB06502F0A3AAEA5" indent="up1"><enum>(ii)</enum><text>training provided through—</text> 
<subclause id="H6C1D25A385284BF4A444A561C307FB77"><enum>(I)</enum><text>registered apprenticeship programs;</text></subclause> 
<subclause id="H52D03F2CEA4B46A8BAB0A033E475FA37"><enum>(II)</enum><text>pre-apprenticeship programs that articulate to registered apprenticeship programs;</text></subclause> 
<subclause id="H9E96038CC51E46FD921474DE732A1889"><enum>(III)</enum><text display-inline="yes-display-inline">youth apprenticeship programs that—</text> 
<item id="HF44BCFBA76054662B636A0D43FFB3878"><enum>(aa)</enum><text>provide participants with high-quality, classroom-based related instruction and training, and employment opportunities with progressively increasing wages; and</text></item> 
<item id="HCAE386EC544C48128E1C439D435EF3BC"><enum>(bb)</enum><text display-inline="yes-display-inline">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</text></item></subclause> 
<subclause id="H017955F0078648438A57E6E7A02773F4"><enum>(IV)</enum><text>joint labor-management organizations; and</text></subclause></clause></subparagraph> 
<subparagraph id="H5A81E989AAA54995909937888F5D56BD"><enum>(B)</enum><text display-inline="yes-display-inline">the provision of information on related skills or competencies that may be attained through such training or credentials;</text></subparagraph></paragraph> 
<paragraph id="HB09B56D5832D41D1851B7D256D6B250D"><enum>(3)</enum><text>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</text></paragraph> 
<paragraph id="H0B1FFCBC986C4052905B5C80757D46EB"><enum>(4)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HF1F79F0E862C4381A026C22059756FF6"><enum>(d)</enum><header>Administration</header><text>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—</text> 
<paragraph id="HFD152C39D0E1467289195F1EA7EFC394"><enum>(1)</enum><text>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;</text></paragraph> 
<paragraph id="HECE057FA5E6348AC9A9BCF780447F9E6"><enum>(2)</enum><text>administration of the program described in this section, including providing comprehensive technical assistance and oversight to support eligible partnerships; and</text></paragraph> 
<paragraph id="HB26151F9C2184758844E9E0B57C519F6"><enum>(3)</enum><text>evaluating and reporting on the performance and impact of programs funded under this section.</text></paragraph></subsection> 
<subsection id="HA2C50420CF9B4C32975A2019F9C3B373"><enum>(e)</enum><header>State board or local board funds</header><text>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.</text></subsection> 
<subsection id="H7ABE6ADCEC024CDDB53099D8B594A8E1"><enum>(f)</enum><header>Supplement not supplant</header><text>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.</text></subsection></section> 
<section id="H6F92A93648164A8684CC70C9BDB0F0E4" commented="no"><enum>22009.</enum><header>Job Corps</header> 
<subsection id="H521F12492E7D44D8913DCB14B2B845BF"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H0EC99A6CCFFC48D093E31B47D6519C06" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">to provide funds to operators and service providers to—</text> 
<subparagraph id="HF59AF93CD7054B2BBF84A097705C60FF" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">carry out the activities and services described in sections 148 and 149 of the Workforce Innovation and Opportunity Act; and </text></subparagraph> 
<subparagraph id="H060F8EB4A9344456A080B92779ECED4F" commented="no"><enum>(B)</enum><text>improve and expand access to allowances and services described in section 150 of such Act; and </text></subparagraph></paragraph> 
<paragraph id="H148CE55BA0B741079CF465B9447F5043" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">for the construction, rehabilitation, and acquisition of Job Corps centers, notwithstanding section 158(c) of the Workforce Innovation and Opportunity Act.</text></paragraph></subsection> 
<subsection id="HEC67DCC4B59B47B8AB34372C4E0760D8"><enum>(b)</enum><header>Eligibility of operators and service providers</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HCB93E4F7CFC644F4AAC5984385379CA8"><enum>22010.</enum><header>Native American programs</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H02A3C093C7254685AB6D416AF03C88C1"><enum>22011.</enum><header>Migrant and seasonal farmworker programs</header><text display-inline="no-display-inline">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 <quote>150 percent of the poverty line</quote> for <quote>the poverty line</quote>.</text></section> 
<section id="H8240F7502443481BBE19D685149DE472"><enum>22012.</enum><header>Youthbuild program</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HE5D6B86462BD43FFAA5A4BEE106F81A3"><enum>22013.</enum><header>Senior community service employment program</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HF481A3ECD71A44A0857AC6D4C5138D88" commented="no"><enum>22014.</enum><header>Provision of information</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HD9558481B8124C9AA4075EC780B3FE58"><enum>22015.</enum><header>Definitions</header><text display-inline="no-display-inline">In this part:</text> 
<paragraph id="H9DF5D46FFD2E4D30A11F7B01E33E0C98"><enum>(1)</enum><header>Community college</header><text display-inline="yes-display-inline">The term <quote>community college</quote> means—</text> 
<subparagraph id="H963D3D8D67F849E3B5EA2E5B05B2F58D"><enum>(A)</enum><text>a degree-granting public institution of higher education (as defined in section 101 of the Higher Education Act of 1965) at which—</text> 
<clause id="H9B87EA3006934FABA272215271156211"><enum>(i)</enum><text>the highest degree awarded is an associate degree; or</text></clause> 
<clause id="H486081DC1F6944ECA4940DF8CB9DCA96"><enum>(ii)</enum><text>an associate degree is the most frequently awarded degree;</text></clause></subparagraph> 
<subparagraph id="H84A2209043ED4029BADA624850A66509"><enum>(B)</enum><text display-inline="yes-display-inline">a 2-year Tribal College or University (as defined in section 316(b)(3) of the Higher Education Act of 1965);</text></subparagraph> 
<subparagraph id="H640CBC30C95F49E7B8BA7CB4EBBAD7AE"><enum>(C)</enum><text display-inline="yes-display-inline">a degree-granting Tribal College or University (as defined in section 316(b)(3) of the Higher Education Act of 1965) at which—</text> 
<clause id="H62E182F7CED2445CB7C8B8750F2E5609"><enum>(i)</enum><text>the highest degree awarded is an associate degree; or</text></clause> 
<clause id="HBD156BA6CF8747F990FA7E216D02765C"><enum>(ii)</enum><text>an associate degree is the most frequently awarded degree; or</text></clause></subparagraph> 
<subparagraph id="H4AC680C7A0034BBC82C139B99BB186C2"><enum>(D)</enum><text display-inline="yes-display-inline">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—</text> 
<clause id="H8F8E1CF1A4D040CB9846B24947649440"><enum>(i)</enum><text>the highest degree awarded is an associate degree; or</text></clause> 
<clause id="H5E6B8079A5ED437EADB4054F79933053"><enum>(ii)</enum><text>an associate degree is the most frequently awarded degree.</text></clause></subparagraph></paragraph> 
<paragraph id="H01E1B74D289343639D2E96AAA159C53A"><enum>(2)</enum><header>Eligible institution</header><text>The term <quote>eligible institution</quote> 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 section 22007.</text></paragraph> 
<paragraph id="H64AE9D0DD10B4CFABB8D02B51F0004F7"><enum>(3)</enum><header>Eligible partnership</header><text>The term <quote>eligible partnership</quote> means—</text> 
<subparagraph id="H51BAA7955251462E8C6CE10AF005978A"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H56551291B27641F699F496B33FE8D82E"><enum>(B)</enum><text display-inline="yes-display-inline">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 22008.</text></subparagraph></paragraph> 
<paragraph id="H009F6778A47D47FC9B6AB808D563A267"><enum>(4)</enum><header>Perkins CTE definitions</header><text>The terms <quote>career guidance and academic counseling</quote>, <quote>dual or concurrent enrollment program</quote>, <quote>evidence-based</quote>, and <quote>work-based learning</quote> 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.</text></paragraph> 
<paragraph id="H434005F759A24F02920F85E3204F7E4B"><enum>(5)</enum><header>Registered apprenticeship program</header><text>The term <quote>registered apprenticeship program</quote> 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 <quote>National Apprenticeship Act</quote>; 50 Stat. 664, chapter 663).</text></paragraph> 
<paragraph id="HCFACD3282E96404A88993F4C5C845B1E"><enum>(6)</enum><header>Secretary</header><text>The term <quote>Secretary</quote> means the Secretary of Labor.</text></paragraph> 
<paragraph id="H4C8F6FCFB5994ED08F408E38B9B37124"><enum>(7)</enum><header>WIOA definitions</header> 
<subparagraph id="HAC8A73BFBC1349348231A702745502C4"><enum>(A)</enum><header>In general</header><text>The terms <quote>career pathway</quote>, <quote>in-demand industry sector or occupation</quote>, <quote>individual with a barrier to employment</quote>, <quote>industry or sector partnership</quote>, <quote>local area</quote>, <quote>local board</quote>, <quote>recognized postsecondary credential</quote>, <quote>State board</quote>, and <quote>supportive services</quote> 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.</text></subparagraph> 
<subparagraph id="H55E400FE4A514AA79F885832CE7EEC0C"><enum>(B)</enum><header>Career services</header><text>The term <quote>career services</quote> means services described in section 134(c)(2) of the Workforce Innovation and Opportunity Act.</text></subparagraph></paragraph></section></part> 
<part id="H1B9511E4A9774AD1AA2ECEAA1D6D6D70"><enum>2</enum><header>Department of Education</header> 
<section id="HCADE021B98C249CCBA8E8D3788E39FE5"><enum>22101.</enum><header>Adult education and literacy</header> 
<subsection id="HEE428D224887447FA988520323A11B1A"><enum>(a)</enum><header>Appropriation</header><text>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 <quote>not less than 10 percent</quote> for <quote>not more than 20 percent</quote>, and section 222(b) of such Act shall not apply.</text></subsection> 
<subsection id="H7E73910C94E149208F07785C0A26A4A1"><enum>(b)</enum><header>Supplement not supplant</header><text>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.</text></subsection></section> 
<section id="H81CA9B05B4EA41DB895AE08B6AD29D40"><enum>22102.</enum><header>Career and technical education</header> 
<subsection id="H93B4185387AF4D6697821C25DF9DFC24"><enum>(a)</enum><header>Appropriation</header><text>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:</text> 
<paragraph id="HCF21CBEC7530400C804281FCF3D42526"><enum>(1)</enum><text>$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.</text></paragraph> 
<paragraph id="H9629E590CF364982820B7862EC9F3528"><enum>(2)</enum><text>$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.</text></paragraph></subsection> 
<subsection id="H820B69CEB0FE4BF6ACB098A5CA259BBA"><enum>(b)</enum><header>Supplement not supplant</header><text>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.</text></subsection></section></part> 
<part id="H7D8F0FB0E3604DFC9D0ACD3DFACF6366"><enum>3</enum><header>Competitive integrated employment transformation grant program</header> 
<section id="H2C1EE60D25524DE1A778971F14CB75F8"><enum>22201.</enum><header>Competitive integrated employment transformation grant program</header> 
<subsection id="H9A91080A858A4A1BA1E58F81D7682988" commented="no"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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 <quote>special certificates</quote>) 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:</text> 
<paragraph id="HEFE234FA62CB47948A32B4459F2EF6AA"><enum>(1)</enum><text display-inline="yes-display-inline">$189,000,000 for subsection (d)(2)(B).</text></paragraph> 
<paragraph id="H9F0378F23897455CA17C6069C181FA9B"><enum>(2)</enum><text>$81,000,000 for subsection (d)(2)(C).</text></paragraph></subsection> 
<subsection id="HF9127C690C6448158EC8380F9560EADB"><enum>(b)</enum><header>Applications</header> 
<paragraph id="HFCB255CFEF4C40D0BEE7BA3E1351A541"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H27750361C39A4288ADD135493223EFC6"><enum>(2)</enum><header>Contents</header><text>Each application submitted under paragraph (1) shall include—</text> 
<subparagraph id="H75B4FAA5EE89489397117451B4A62860"><enum>(A)</enum><text>a description of the status of the employers in the covered State providing employment using special certificates, including—</text> 
<clause id="HBFAF9150EA0443A097CBFEE251D31BDC"><enum>(i)</enum><text>the number of employers in the covered State using special certificates to employ and pay people with disabilities;</text></clause> 
<clause id="H48C44BA4DB51481488A1E8868BE79CB7"><enum>(ii)</enum><text>the number of employees in the covered State employed under a special certificate;</text></clause> 
<clause id="H61E9E026655340C1BE8DDDFCFB824DC3"><enum>(iii)</enum><text>the average number of hours such employees work per week; and</text></clause> 
<clause id="H094C5084A5B341BBB345B8D1DB2D8B56"><enum>(iv)</enum><text>the average hourly wage for such employees;</text></clause></subparagraph> 
<subparagraph id="H17E41E1CD9874DE29D1DC7502C0FFDF4"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H63EC85E5DF0E4E3288CD3FD96DCCD933"><enum>(C)</enum><text>assurances that—</text> 
<clause id="HBD7FA12A103C4F5CB3F9D303BE7A4008"><enum>(i)</enum><text>the activities carried out under the grant will result in—</text> 
<subclause id="H3FE18495C87C4990A77BA8BE32123B8C"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H40CD6A73792141F8B4480C4FDD6E9459"><enum>(II)</enum><text>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;</text></subclause></clause> 
<clause id="H80B107F726FE44F7AA7863692E87DC8C"><enum>(ii)</enum><text>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—</text> 
<subclause id="HDA4B0E7BA76B46109AA0C3D3E8A9CD13"><enum>(I)</enum><text>not less than the higher of—</text> 
<item id="H93426A4DD1104B5CB0473FD11F1469EE"><enum>(aa)</enum><text>the rate specified in section 6(a)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)); </text></item> 
<item id="H6C5119EB86C14A5EAA5DFEB4EC6EDEC8"><enum>(bb)</enum><text>the rate specified in an applicable State or local minimum wage law; or </text></item> 
<item id="HBADC0BED56624C8AA44DF1DFB6A03FC0"><enum>(cc)</enum><text>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</text></item></subclause> 
<subclause id="H18F6BCE241B344D498CD5D05409E9F61"><enum>(II)</enum><text>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</text></subclause></clause> 
<clause id="HB4D45A1EA6734982BA5B8459B93173E0"><enum>(iii)</enum><text>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).</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H37C0D00BFBAE47C2BF9FB00F82DBC3A0" display-inline="no-display-inline"><enum>(c)</enum><header>Use of funds</header><text>A covered State receiving a grant under this section shall use the grant funds for each of the following activities:</text> 
<paragraph id="H68F7CBE1AEDC4222B5BF23E8ED540877"><enum>(1)</enum><text>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.</text></paragraph> 
<paragraph id="H06F2F6E515C74EA8A97D11A6EA273C53"><enum>(2)</enum><text>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.</text></paragraph> 
<paragraph id="HF5C7F0786FD8451EAF7A30D514315E0E"><enum>(3)</enum><text>Expanding competitive integrated employment and integrated services to be provided to such people as a result of transformations described in paragraph (1).</text></paragraph></subsection> 
<subsection id="H66B663130D5746F5928C5FED8A9A69F4" display-inline="no-display-inline"><enum>(d)</enum><header>Allotments</header> 
<paragraph id="H71BFEC83B6BB41BEA157F3DE86453630"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Not later than 18 months after the date of enactment of this Act, the Secretary shall—</text> 
<subparagraph id="H2CADCEBECAC144F296F4B0A82023E83F"><enum>(A)</enum><text>determine the number of covered States; and </text></subparagraph> 
<subparagraph id="HAAC6C6B94F224347B072B25825DE3B45"><enum>(B)</enum> 
<clause id="HF840A055D98C4DD5844DBBCBF7DC6BE7" display-inline="yes-display-inline"><enum>(i)</enum><text>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 </text></clause> 
<clause id="H63544D131BD840F19C5467908FA4F3A9" indent="up1"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph> 
<paragraph id="H3CE0FA49858F4B32B84119DE777237B4"><enum>(2)</enum><header>15 or more covered States</header> 
<subparagraph id="HAEF09F4231E94190B32AE1498D141543"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H2860D10AFEA94A24BAC42617D15CFD47"><enum>(i)</enum><text>the allotment made to the covered State in accordance with subparagraph (B); and</text></clause> 
<clause id="H8722D19A05E046BE860D617E3F6A394C"><enum>(ii)</enum><text>the allotment made to the covered State in accordance with subparagraph (C).</text></clause></subparagraph> 
<subparagraph id="H075B51B76AA6473A94F1BAB97B942F9F"><enum>(B)</enum><header>Allotment based on the number of employees employed under special certificates</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H433D5F75CC284FC08976765AA672104E"><enum>(C)</enum><header>Allotment based on the number of employers with special certificates</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HEDB835CDCA84453A8042A2D7F2FC9744"><enum>(D)</enum><header>Data</header><text>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.</text></subparagraph> 
<subparagraph id="H70A90F81BF4F436DAEA192238D32C3BF"><enum>(E)</enum><header>Grant period</header><text display-inline="yes-display-inline">A grant under this paragraph shall be awarded for a period of 5 years.</text></subparagraph></paragraph> 
<paragraph id="H86AB632726514082ABB53674C3F8D317"><enum>(3)</enum><header>14 or fewer covered States</header> 
<subparagraph id="HD0BD2C72AB934AF2818267716653DCCC"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HED9683ED2F1044F1B2245ED67A99345D"><enum>(B)</enum><header>Grant periods</header> 
<clause id="HD5279CA8A908491D88FAD32FB0D036D6"><enum>(i)</enum><header>In general</header><text>The Secretary shall award grants under this paragraph for 2 separate, 5-year grant periods. </text></clause> 
<clause id="H66E879C83402487B808E1E86587D9B79"><enum>(ii)</enum><header>Second 5-year grant period</header><text>Grants for the second 5-year grant period shall be awarded—</text> 
<subclause id="H429EA599D7044923BB9DD312600DE3DC"><enum>(I)</enum><text>not earlier than the end of the second year of the first 5-year grant period described in paragraph (1)(B)(ii); and</text></subclause> 
<subclause id="H5098A299BEFE4241BB224C505131807F"><enum>(II)</enum><text>not later than September 30, 2025. </text></subclause></clause></subparagraph> 
<subparagraph id="HD209F300B18A4F9C85AC948BAE108712"><enum>(C)</enum><header>Limit on number of grants</header><text>No State may receive more than 1 grant under this paragraph.</text></subparagraph></paragraph></subsection> 
<subsection id="H53DE06D839174962B5727276191F46A3"><enum>(e)</enum><header>Definition of covered State</header><text>In this section, the term <term>covered State</term> means a State (as defined in section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203)) that—</text> 
<paragraph id="H919683C68BAB4EA0B6E68F61CD2BCD63"><enum>(1)</enum><text>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 </text></paragraph> 
<paragraph id="HFC04EC190F4247CEBAB6DE5FA3DC1634"><enum>(2)</enum><text>submits an application under subsection (b) that meets the requirements under such subsection.</text></paragraph></subsection></section> 
<section id="HE84EE2A9D3C246F991FBAD38F369C464" display-inline="no-display-inline" section-type="subsequent-section"><enum>22202.</enum><header>Grants for States to expand competitive integrated employment</header> 
<subsection id="H1F8F04FF88314FB99331E0007E7B130B"><enum>(a)</enum><header>Appropriation</header><text>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. </text></subsection> 
<subsection id="H4B65567B92124EFFB847475AC04C1622"><enum>(b)</enum><header>Applications</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H75B48A33BD2F46269E5B0B46882BFA6F"><enum>(c)</enum><header>Use of funds</header><text>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.</text></subsection> 
<subsection id="HEC8F53B7FECC43308DC23B89D17739E9"><enum>(d)</enum><header>Grant award</header><text>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. </text></subsection> 
<subsection id="HD9CD15F08D8240308EB62810C57E22FE"><enum>(e)</enum><header>Grant period</header><text>A grant under this section shall be awarded for a period of 5 years.</text></subsection> 
<subsection id="HE44D79AD48E94C0EBBF70BABF1DEAF27"><enum>(f)</enum><header>Definition of covered State</header><text>In this section, the term <term>covered State</term> means a State (as defined in section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203)) that—</text> 
<paragraph id="HC79150C955E64A9CBE3C3430ADBBBFC6"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="HE7BF911285B842849881966913403558"><enum>(2)</enum><text>submits an application under subsection (b) that meets the requirements under such subsection.</text></paragraph></subsection></section> 
<section id="HEFDD498A854549CC898EB389C180CD9C"><enum>22203.</enum><header>Technical assistance</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="HD14BA51AC5284AAB8B0CFFCD2BD60E0C"><enum>(1)</enum><text>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 </text></paragraph> 
<paragraph id="HA67C60965368485D87A4E6AF95C9219D"><enum>(2)</enum><text>collect and disseminate information on evidence-based practices for such transformations and for providing competitive integrated employment and integrated services.</text></paragraph></section> 
<section id="H197667B7528C443FA26A93E78EB71C6F" display-inline="no-display-inline" section-type="subsequent-section"><enum>22204.</enum><header>Supplement and not supplant</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H67F5377E341B4F88A2F4491B6998273B"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="HD7C242EBB05D40648ADD07AA3E5BF4FA"><enum>(2)</enum><text>to support the employment of people with disabilities in competitive integrated employment.</text></paragraph></section> 
<section id="HE4FA43FB6D0E4E1E97FD050842ADA8E2"><enum>22205.</enum><header>Definitions</header><text display-inline="no-display-inline">In this part:</text> 
<paragraph id="H0EAC35D19CBD40E6843F03ADE6C3208E"><enum>(1)</enum><header>Competitive integrated employment</header><text>The term <term>competitive integrated employment</term> has the meaning given such term in section 7(5) of the Rehabilitation Act of 1973 (29 U.S.C. 705(5)).</text></paragraph> 
<paragraph id="HE956371591D342D1A76515E2B7DC8834" commented="no"><enum>(2)</enum><header>Employee; employer</header><text>The terms <term>employee</term> and <term>employer</term> have the meanings given such terms in section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203).</text></paragraph> 
<paragraph id="H5C1B37B977DE46AA95CB090A25EB7C26" commented="no"><enum>(3)</enum><header>Integrated services</header><text>The term <term>integrated services</term> means services for people with disabilities that are—</text> 
<subparagraph commented="no" id="H89401A95F79147B180BC0DC408DCA0AD"><enum>(A)</enum><text>designed to assist such people in developing skills and abilities to reside successfully in home and community-based settings; </text></subparagraph> 
<subparagraph commented="no" id="HDDC0BEEF08294FC88BFFB508D0F9AB25"><enum>(B)</enum><text>provided in accordance with a person-centered written plan of care; </text></subparagraph> 
<subparagraph commented="no" id="HD2BDAFE9FFF8428FA980D8172E34F96C"><enum>(C)</enum><text>created using evidence-based practices that lead to such people—</text> 
<clause commented="no" id="H3175764AD3BF4C879529CBC89DBD57C8"><enum>(i)</enum><text>maintaining competitive integrated employment; </text></clause> 
<clause commented="no" id="HD105F32479A942D5B9150DD014567092"><enum>(ii)</enum><text>achieving independent living; or </text></clause> 
<clause commented="no" id="H8C9F30B755884C83B70F881614631DC2"><enum>(iii)</enum><text>maximizing socioeconomic self-sufficiency, optimal independence, and full participation in the community;</text></clause></subparagraph> 
<subparagraph commented="no" id="H079D34A0D4B64C5AA6EDB9D1B10E313D"><enum>(D)</enum><text>provided in a community location that is not specifically intended for people with disabilities; </text></subparagraph> 
<subparagraph commented="no" id="H625D359695AA480483374656B70F3C71"><enum>(E)</enum><text>provided in a location that—</text> 
<clause commented="no" id="H038DB8F3FBAF455DB81EA45DB11B58E4"><enum>(i)</enum><text>allows the people receiving the services to interact with people without disabilities to the fullest extent possible; and </text></clause> 
<clause commented="no" id="H0036A49F5BDD470AB13D6DCE08A7281B"><enum>(ii)</enum><text>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</text></clause></subparagraph> 
<subparagraph commented="no" id="HCFA3C759AEC94544B3E7BA17516AE6D2"><enum>(F)</enum><text>provided in multiple locations to allow the individual receiving the services to have options, thereby—</text> 
<clause commented="no" id="HEFE0D530A617412692EA999748DE2F25"><enum>(i)</enum><text>optimizing individual initiative, autonomy, and independence; and</text></clause> 
<clause commented="no" id="HC7F5E6892CA8468E8ED07D9D9F708DCA"><enum>(ii)</enum><text>facilitating choice regarding services and supports, and choice regarding the provider of such services.</text></clause></subparagraph></paragraph> 
<paragraph id="H3ACBD736D17C454AB543932AB347AFB7"><enum>(4)</enum><header>People with disabilities</header><text>The term <term>people with disabilities</term> includes individuals described in section 14(c)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C. 214(c)(1)).</text></paragraph> 
<paragraph id="HCC8F7B912C8A493E98B1E8885EDCB0BC"><enum>(5)</enum><header>Secretary</header><text>The term <quote>Secretary</quote> means the Secretary of Labor. </text></paragraph></section></part> 
<part id="H1C2C95C01BD241D498398B769F3E5841"><enum>4</enum><header>Recruitment, Education and Training, Retention, and Career Advancements for the Direct Care Workforce</header> 
<section id="H65A981C190DA4D289974310F76CD2100"><enum>22301.</enum><header>Definitions</header><text display-inline="no-display-inline">In this part:</text> 
<paragraph id="H782A51B6292F4DE0AE065E83864440CE"><enum>(1)</enum><header>CTE definitions</header><text>The terms <term>area career and technical education school</term>, <term>evidence-based</term>, and <term>work-based learning</term> 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).</text></paragraph> 
<paragraph id="H4E3B306E7C6C4C0C9BA2D606DD0C5069"><enum>(2)</enum><header>WIOA definitions</header><text>The terms <term>career pathway</term>, <term>career planning</term>, <term>individual with a barrier to employment</term>, <term>local board</term>, <term>older individual</term>, <term>on-the-job training</term>, <term>recognized postsecondary credential</term>, and <term>State board</term> 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).</text></paragraph> 
<paragraph id="H44B60EDA17FA484389491BCE357C15CF"><enum>(3)</enum><header>Other definitions</header> 
<subparagraph id="H7CFE6B22E1E34AFA85BA6E7E699DE7EF"><enum>(A)</enum><header>Direct support worker</header><text>The term <term>direct support worker</term> means—</text> 
<clause id="HE464E03535E340429A244B946BD51213"><enum>(i)</enum><text>a direct support professional;</text></clause> 
<clause id="HD2A0FEA4F4254B13AE511F363F00A4EB"><enum>(ii)</enum><text display-inline="yes-display-inline">a worker providing direct care services, which may include palliative care, in a home or community-based setting;</text></clause> 
<clause id="H1CB84413EEF84A55A04F7B10B4A45572"><enum>(iii)</enum><text>a respite care provider who provides short-term support and care to an individual in order to provide relief to a family caregiver;</text></clause> 
<clause id="H2E983A9912BE4E64B269414A0ECD413B"><enum>(iv)</enum><text>a direct care worker, as defined in section 799B of the Public Health Service Act (42 U.S.C. 295p); or</text></clause> 
<clause id="HDF0E9B44E13D4C7D9B4F0CC118188776"><enum>(v)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="H7B9C9CA510DE4EE5917582EB71394BED"><enum>(B)</enum><header>Eligible entity</header><text>The term <term>eligible entity</term> means an entity that is—</text> 
<clause id="HB80627F00AFD471E8FF252076F49A3DC"><enum>(i)</enum><text>a State;</text></clause> 
<clause id="H28A9FCF77AF141679A55776033ED8FF8"><enum>(ii)</enum><text display-inline="yes-display-inline">a labor organization or a joint labor-management organization;</text></clause> 
<clause id="HE50A516EE59C405BA419937F131DB60E"><enum>(iii)</enum><text>a nonprofit organization with experience in aging, disability, supporting the rights and interests of direct support workers, or training or educating direct support workers;</text></clause> 
<clause id="H1C62AE1CE2304AC289420ABE69F36D88"><enum>(iv)</enum><text>an Indian Tribe or Tribal organization (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304));</text></clause> 
<clause id="HF1EA2A6834EB4C4899C04EFBC9D6316C"><enum>(v)</enum><text>an urban Indian organization (as defined in section 4 of the Indian Health Care Improvement Act (25 U.S.C. 1603));</text></clause> 
<clause id="H7AA0B9D12BDC4F13A160A0F941959096"><enum>(vi)</enum><text>a State board or local board;</text></clause> 
<clause id="H9C0B9BFA80F04A45B0A3D3760D7E3EC2" display-inline="no-display-inline"><enum>(vii)</enum><text>an area agency on aging (as defined in section 102 of the Older Americans Act of 1965 (42 U.S.C. 3002)); </text></clause> 
<clause id="H49F6465F35D34839AF6BC93CF9C20707" commented="no"><enum>(viii)</enum><text>when in partnership with an entity described in any of clauses (i) through (vii) or with a consortium described in clause (ix)—</text> 
<subclause id="H903B8F91DC964634B0C1A7524F918659" commented="no"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H752CDBB6DDEF45888062089B5FFBFC9C" commented="no"><enum>(II)</enum><text>an area career and technical education school; or</text></subclause></clause> 
<clause id="H583B83CEF59A4D88B6D8C702EF39EC4E" commented="no"><enum>(ix)</enum><text>a consortium of entities listed in any of clauses (i) through (vii).</text></clause></subparagraph> 
<subparagraph id="H119A23FB7598428BB710C2ED8BB0C587"><enum>(C)</enum><header>Family caregiver</header><text>The term <term>family caregiver</term> 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.</text></subparagraph> 
<subparagraph id="HE3FD2276A556410DBA7CC94E5562A1A3"><enum>(D)</enum><header>Home and community-based services</header><text>The term <term>home and community-based services</term> has the meaning given such term in section 9817(a)(2) of the American Rescue Plan Act of 2021 (Public Law 117–2).</text></subparagraph> 
<subparagraph id="HAFF7EB1371E84EA9B40DDE23D9C71E96"><enum>(E)</enum><header>Person with a disability</header><text>The term <term>person with a disability</term> means an individual with a disability as defined in section 3 of the Americans with Disabilities Act of 1990 (42 U.S.C. 12102).</text></subparagraph> 
<subparagraph id="HC66AEA4C161A4609B1F6B93B7A7CC79B"><enum>(F)</enum><header>Pre-apprenticeship program</header><text>The term <term>pre-apprenticeship program</term> means a program that articulates to a registered apprenticeship program.</text></subparagraph> 
<subparagraph id="H728E4BDE9BA74976A4AF8691CBD34B82"><enum>(G)</enum><header>Registered apprenticeship program</header><text display-inline="yes-display-inline">The term <term>registered apprenticeship program</term> 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 <quote>National Apprenticeship Act</quote>; 50 Stat. 664, chapter 663).</text></subparagraph> 
<subparagraph id="H875E6366D24140B1ABA8CCA050D336C1"><enum>(H)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of Labor.</text></subparagraph> 
<subparagraph id="H7BDBAC6D090F48BFB28C6D7BBBA9D728"><enum>(I)</enum><header>State</header><text>The term <term>State</term> 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.</text></subparagraph></paragraph></section> 
<section id="H3311862B06944CCC9FCBB49F0C38E9F7"><enum>22302.</enum><header>Grants to support the direct care workforce</header> 
<subsection id="H4456DE571DC24308AD6225CE81DF6C60"><enum>(a)</enum><header>Grants authorized</header><text>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.</text></subsection> 
<subsection id="HABBE660CF4624F5E86596408CAA83A5F"><enum>(b)</enum><header>Applications; award basis</header> 
<paragraph id="H65AF311CFD284DD5B0A22943FA00DB4E"><enum>(1)</enum><header>Applications</header> 
<subparagraph id="HBE57E84D7B76419EA711569D03D402D7"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="H8AE18C82ED634ADE872BEE4DA75BDE21"><enum>(B)</enum><header>Contents</header><text>Each application under subparagraph (A) shall include—</text> 
<clause id="H94DA59499BEF426082FD876EFB618B22"><enum>(i)</enum><text>a description of the type or types of direct support workers the entity plans to serve through the activities supported by the grant;</text></clause> 
<clause id="HA0F804A5C9B04041B9E7D2080EE29C40"><enum>(ii)</enum><text>a description of the one or more eligible entities collaborating to carry out the activities described in subsection (c); </text></clause> 
<clause id="HC2686689A4E64F7B964BFD3B4FA02931"><enum>(iii)</enum><text>an assurance that—</text> 
<subclause id="H466655893B6746389E0849DF160B5269"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="H16B8593FBC384F9FB8E2B54FF9651A8F"><enum>(II)</enum><text>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; and</text></subclause></clause> 
<clause id="H109D34BD1B11448D8957BF899AAE22A6"><enum>(iv)</enum><text display-inline="yes-display-inline">a plan for ensuring that the eligible entity will remain neutral in any organizing effort involving direct support workers served by the grant who seek to form, join, or assist a labor organization. </text></clause></subparagraph></paragraph> 
<paragraph id="H8BA9FB2E5E44462CB90B543A22EEEA74"><enum>(2)</enum><header>Duration of grants</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="HABC67721D879447094B79D8088E131EC"><enum>(c)</enum><header>Use of funds</header> 
<paragraph id="HBAE86C42E0294BE78EF574B5C6369384"><enum>(1)</enum><header>Required use of funds</header><text>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.</text></paragraph> 
<paragraph id="H63D80981225D433FB45F8FAE6A8C58D9"><enum>(2)</enum><header>Additional activities</header><text>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:</text> 
<subparagraph id="HB545CE4717694611A6B7951373C12ADA"><enum>(A)</enum><text>Developing and implementing a strategy for the recruitment of direct support workers.</text></subparagraph> 
<subparagraph id="H5A733BF4A9094F75BC375184E9713229"><enum>(B)</enum><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="H259E41174EFC4A528AD1E62E2A4774F4"><enum>(C)</enum><text>Developing or implementing an education and training program for the direct support workers served by the grant, which shall include—</text> 
<clause id="HCB5CE1CEB5D244CA8632BD00E1242851"><enum>(i)</enum><text>education and training on—</text> 
<subclause id="H70DF21950338404D86DB700BF3D3D6E8"><enum>(I)</enum><text>the rights of direct support workers under applicable Federal, State, or local employment law on—</text> 
<item id="H1E294888883B4E81BED21E6B90D0894E" commented="no"><enum>(aa)</enum><text display-inline="yes-display-inline">wages and hours, including under sections 3, 6, 7, 12, and 13 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203, 206, 207, 212, 213);</text></item> 
<item id="HC9D076D3104A4D6AB1E6D3F462D52DF7" commented="no"><enum>(bb)</enum><text>safe working conditions, including under section 5 of the Occupational Safety and Health Act of 1970 (29 U.S.C. 654); and</text></item> 
<item id="H7C1536B681C24BECBF72EB30488065FC" commented="no"><enum>(cc)</enum><text>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</text></item></subclause> 
<subclause id="H5DDB115D8B054338A5434C9C3C2CF872"><enum>(II)</enum><text>relevant Federal and State laws (including regulations) on the provision of home and community-based services; and</text></subclause></clause> 
<clause id="H8D3F9E8C92C14C578EEE999B9BA38D30"><enum>(ii)</enum><text>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—</text> 
<subclause id="H2A949E38D2E543F5BA3663B6205C437E"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H656A9A66D4BD4AFFA00A308F7FC2831C"><enum>(II)</enum><text>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;</text></subclause></clause> 
<clause id="H00F85652C9EE47CC8F701C2BDDDC4758"><enum>(iii)</enum><text>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</text></clause> 
<clause id="HD397F920511A4F9AB4FBACA9D5A2CDE7"><enum>(iv)</enum><text>using evidence-based models and standards for achievement for the attainment of any associated recognized postsecondary credentials, which include—</text> 
<subclause id="H92608B88F34C439CBA309090A184E587"><enum>(I)</enum><text>supporting opportunities to participate in pre-apprenticeship or registered apprenticeship programs, work-based learning, or on-the-job training;</text></subclause> 
<subclause id="H1140377A74984BD18AEF08EF4C9EE8A7"><enum>(II)</enum><text>providing on-the-job supervision or mentoring to support the development of related skills and competencies throughout completion of such credentials; and</text></subclause> 
<subclause id="H1E700DD908A646EC96732E2B83D436D9"><enum>(III)</enum><text>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.</text></subclause></clause></subparagraph></paragraph></subsection> 
<subsection id="H34B0C039DEF44EB4861C4883D182C9AE" commented="no" display-inline="no-display-inline"><enum>(d)</enum><header>Supplement and not supplant</header><text>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.</text></subsection></section></part> 
<part id="H4A7834EAEF144E9B89E34833AFB87CF5"><enum>5</enum><header>Department of Labor Inspector General and Program Administration Funding</header> 
<section id="H70DE6EB43227426F836916A024EA4F0A" section-type="subsequent-section" commented="no"><enum>22401.</enum><header>Department of Labor Inspector General</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HC29B4C6517994AAB8AC764C5E3D36C23" commented="no"><enum>22402.</enum><header>Program administration</header><text display-inline="no-display-inline">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 sections 22007 and 22008), and parts 3 and 4, of this subtitle.</text></section></part></subtitle> 
<subtitle id="H8C28E59771724BEA9DB575EC5FEA8729"><enum>D</enum><header>Child care and universal pre-kindergarten</header> 
<section id="H22DF84B206E64016B549D6FE36434C74"><enum>23001.</enum><header>Birth through five child care and early learning entitlement</header> 
<subsection id="H794D7F80965E411FA3C49077AA999D13"><enum>(a)</enum><header>Child care definitions</header><text>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.</text></subsection> 
<subsection id="H68511DBCAB804226B4A4507602E1F749"><enum>(b)</enum><header>Additional definitions</header><text>In this section: </text> 
<paragraph id="H5554A8738AD9405C8A58296361456BBF"><enum>(1)</enum><header>Child care certificate</header> 
<subparagraph id="H6EF2EF985FCC45AA9452FE1203522B64"><enum>(A)</enum><header>In general</header><text>The term <term>child care certificate</term> 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.</text></subparagraph> 
<subparagraph id="H9C38204EE99B4873AE22B10427934F50"><enum>(B)</enum><header>Rule</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H71DE90C8B89C4F42B2DD8CE16F722627"><enum>(2)</enum><header>Child experiencing homelessness</header><text>The term <term>child experiencing homelessness</term> 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).</text></paragraph> 
<paragraph id="HD761C8FEAD63441E86F18D7ADC58A6AE"><enum>(3)</enum><header>Eligible activity</header><text>The term <term>eligible activity</term>, with respect to a parent, shall include, at minimum, activities consisting of—</text> 
<subparagraph id="HF6B3B1493C434941811BAD27A5995E49"><enum>(A)</enum><text>full-time or part-time employment;</text></subparagraph> 
<subparagraph id="HBAC960B84A5848AC89086C93A8AD8EC3"><enum>(B)</enum><text>self-employment;</text></subparagraph> 
<subparagraph id="HCAAB0C0D3C8E4955AC90FBA3DBCFD399"><enum>(C)</enum><text>job search activities;</text></subparagraph> 
<subparagraph id="H5BF50DB23C724D148FF17D62B8B5D574"><enum>(D)</enum><text>job training;</text></subparagraph> 
<subparagraph id="HCEB717B4B94144428AE125727DB8C983"><enum>(E)</enum><text>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;</text></subparagraph> 
<subparagraph id="H4D14532BC4BF4B9CA8DF53CF028368D4"><enum>(F)</enum><text>health treatment (including mental health and substance use treatment) for a condition that prevents the parent from participating in other eligible activities;</text></subparagraph> 
<subparagraph id="H6168DAD59B064BD7A12FBF47B616381D"><enum>(G)</enum><text>activities to prevent child abuse and neglect, or family violence prevention or intervention activities;</text></subparagraph> 
<subparagraph id="HBBEB1C521A884D38ADBF252D6CD48E62"><enum>(H)</enum><text>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));</text></subparagraph> 
<subparagraph id="H7A7581FB80AF4772933A8910FE4D6B33"><enum>(I)</enum><text>employment and training activities under the Workforce Innovation and Opportunity Act;</text></subparagraph> 
<subparagraph id="H39835FD66B234EBA9B9998D106713A42"><enum>(J)</enum><text>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 </text></subparagraph> 
<subparagraph id="H603CAC4EB04B4392A86E41D3E5FD0E59"><enum>(K)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H5F4E59B9D54748EBB4375B4C8BE1E520"><enum>(4)</enum><header>Eligible child</header><text>The term <term>eligible child</term> means an individual, subject to subsection (g)(1)(C)(i)(III)—</text> 
<subparagraph id="HB00020DD970D4845AE6789A5C2589074"><enum>(A)</enum><text>who is less than 6 years of age;</text></subparagraph> 
<subparagraph id="H43484DDB052D4DD680B2D3736F3E9CD0"><enum>(B)</enum><text>who is not yet in kindergarten;</text></subparagraph> 
<subparagraph id="H1CA5452747E54D08884D980C0BAACD26"><enum>(C)</enum><text>whose family income—</text> 
<clause id="HF08B25C0C33F487EBB2F2A9AB3BA7CB9"><enum>(i)</enum><text>does not exceed 100 percent of the State median income for a family of the same size for fiscal year 2022;</text></clause> 
<clause id="H8D41ECE092AC4708866DAABEED7331A8"><enum>(ii)</enum><text>does not exceed 125 percent of such State median income for fiscal year 2023;</text></clause> 
<clause id="H77A6D8FC37F14C8F8F51A57C94CEE125"><enum>(iii)</enum><text>does not exceed 150 percent of such State median income for fiscal year 2024; and</text></clause> 
<clause id="HDBA2084C8E0D44BF9F686968CA5398E2"><enum>(iv)</enum><text>does not exceed 250 percent of such State median income for each of the fiscal years 2025 through 2027; and</text></clause></subparagraph> 
<subparagraph id="H54B8C8873DE74AB2B9AFA7BD308A21A8"><enum>(D)</enum><text>who—</text> 
<clause id="H1728D8871515417FB5939E12683BDCA0"><enum>(i)</enum><text>resides with a parent or parents who are participating in an eligible activity;</text></clause> 
<clause id="H05CC94C256694FE4BFA96CFA9209D262"><enum>(ii)</enum><text>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</text></clause> 
<clause id="HC515AEFC18264510B14A8EB22F069370"><enum>(iii)</enum><text>resides with a parent who is more than 65 years of age.</text></clause></subparagraph></paragraph> 
<paragraph id="HF8F875A0981B4C4588A96284D69DE559"><enum>(5)</enum><header>Eligible child care provider</header> 
<subparagraph id="H1E2ED4EAE7FB4B6183054224279B9469"><enum>(A)</enum><header>In general</header><text>The term <term>eligible child care provider</term> means a center-based child care provider, a family child care provider, or other provider of child care services for compensation that—</text> 
<clause id="H8E16401B594541C487058B3E796E41A9"><enum>(i)</enum><text>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;</text></clause> 
<clause id="H8D3F72E45B94434FA8A0C0FD9F3A0E1B"><enum>(ii)</enum><text>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—</text> 
<subclause id="H2AD8238DDC30441CA0C412B3A77E658C"><enum>(I)</enum><text>not later than the last day of the third fiscal year for which the State receives funds under this section; and</text></subclause> 
<subclause id="HAAE688F7A85D43CA94FE24E447DFFD2C"><enum>(II)</enum><text>for the remainder of the period for which the provider receives funds under this section; and</text></subclause></clause> 
<clause id="H4E1B998291A24918873ECC1DBFF2BD92"><enum>(iii)</enum><text>satisfies the State and local requirements applicable to eligible child care providers under the Child Care and Development Block Grant Act of 1990, including those requirements described in section 658E(c)(2)(I) of such Act (42 U.S.C. 9858c(c)(2)(I)).</text></clause></subparagraph> 
<subparagraph id="HE6E739D4EB3A481B9EB396486DBAD936"><enum>(B)</enum><header>Special rule</header><text>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 years after the State receives funding under this section.</text></subparagraph></paragraph> 
<paragraph id="HC93AEF9E8BF44C479971C1B276473AF4"><enum>(6)</enum><header>Fmap</header><text>The term <term>FMAP</term> has the meaning given the term <term>Federal medical assistance percentage</term> in the first sentence of section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)).</text></paragraph> 
<paragraph id="HA992708457144312A013494944EFB78C"><enum>(7)</enum><header>Family child care provider</header><text>The term <term>family child care provider</term> 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.</text></paragraph> 
<paragraph id="HE8FA00A73D0049FF80C5B8290A008521"><enum>(8)</enum><header>Inclusive care</header><text>The term <term>inclusive</term>, with respect to care (including child care), means care provided by an eligible child care provider—</text> 
<subparagraph id="H3DE2D3157BBB459D893CE06E9175AFDD"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H7D03728D40D745DFABDC5F8F838798B6"><enum>(B)</enum><text>that provides care and full participation for children with disabilities and infants and toddlers with disabilities (whichever the provider serves) alongside children who are—</text> 
<clause id="H33CAF0F2A12942D69FC5C07F122E56C3"><enum>(i)</enum><text>not children with disabilities; and</text></clause> 
<clause id="HE85134D386954AB39B1BF696F565F2F9"><enum>(ii)</enum><text>not infants and toddlers with disabilities.</text></clause></subparagraph></paragraph> 
<paragraph id="H9C3D09C97C4C4BD1AAA3C9890F904F6D"><enum>(9)</enum><header>Infant or toddler</header><text>The term <term>infant or toddler</term> means an individual who is less than 3 years of age.</text></paragraph> 
<paragraph id="HC52B6BF6D09D4E13847EAB56B5DD4FE6"><enum>(10)</enum><header>Infant or toddler with a disability</header><text>The term <term>infant or toddler with a disability</term> has the meaning given the term in section 632 of the Individuals with Disabilities Education Act (20 U.S.C. 1432).</text></paragraph> 
<paragraph id="HE02E5A30A4E64BF08A63529C95CDC5CC"><enum>(11)</enum><header>Lead agency</header><text>The term <term>lead agency</term> means the agency designated under subsection (e).</text></paragraph> 
<paragraph id="HB621FC64FE1E480B877933267575718C"><enum>(12)</enum><header>State</header><text>The term <term>State</term> means any of the 50 States and the District of Columbia.</text></paragraph> 
<paragraph id="HD6A50EB05D8F44CFBCDD2C592AA0B39A"><enum>(13)</enum><header>Territory</header><text>The term <term>territory</term> means the Commonwealth of Puerto Rico, the Virgin Islands of the United States, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.</text></paragraph></subsection> 
<subsection id="H610D31EDC26946C3983137C53679ED70"><enum>(c)</enum><header>Appropriations</header> 
<paragraph id="H15536CA64E224308B95E3B5A103D278E" commented="no"><enum>(1)</enum><header>States</header> 
<subparagraph id="HFAC0D400AD9D4222B0E21111549FC9AD" commented="no"><enum>(A)</enum><header>State appropriations</header><text>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—</text> 
<clause id="H33CBE077CE1942889A3F5BDF00B31B18" commented="no"><enum>(i)</enum> 
<subclause commented="no" display-inline="yes-display-inline" id="HE3A6E29A49FB40CF86F6CE4ED838E53B"><enum>(I)</enum><text>$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)(i) in fiscal year 2022;</text></subclause> 
<subclause indent="up1" id="H80271ABF322747D18B03B3C5D81F277C" commented="no"><enum>(II)</enum><text>$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)(2)(C) in fiscal year 2022;</text></subclause> 
<subclause indent="up1" id="H351F37013447483589BCCD47464088EA" commented="no"><enum>(III)</enum><text>$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 subsection (h)(1)(A)(i) or subsection (h)(2)(C), as determined by the State or Commonwealth, in fiscal year 2022; and</text></subclause> 
<subclause indent="up1" id="H77A9784A0028429E8AE1853FDC301961" commented="no"><enum>(IV)</enum><text>$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 subsection (g)(2)(A)(iii) in fiscal year 2022;</text></subclause></clause> 
<clause id="HB89184B505324C2299E3D983C6F9E3F6" commented="no"><enum>(ii)</enum> 
<subclause commented="no" display-inline="yes-display-inline" id="H71CEA4DBFFB64765808B9B22FC1CB46D"><enum>(I)</enum><text>$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)(i) in fiscal year 2023;</text></subclause> 
<subclause indent="up1" id="HA2359D07BA6740C6A472B82D2A638DB2" commented="no"><enum>(II)</enum><text>$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)(2)(C) in fiscal year 2023;</text></subclause> 
<subclause indent="up1" id="H2930C4EB965D423CB5FAFC2F5BDEAA5B" commented="no"><enum>(III)</enum><text>$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 subsection (h)(1)(A)(i) or subsection (h)(2)(C), as determined by the State or Commonwealth, in fiscal year 2023; and</text></subclause> 
<subclause indent="up1" id="HB46B0450C95946B390EFA63C647444CD" commented="no"><enum>(IV)</enum><text>$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 subsection (g)(2)(A)(iii) in fiscal year 2023; and</text></subclause></clause> 
<clause id="HC8205AA032B64401828B2C0AC2B7D91E" commented="no"><enum>(iii)</enum> 
<subclause commented="no" display-inline="yes-display-inline" id="H7947B0EDC0E648B88890190FDC163BDE"><enum>(I)</enum><text>$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)(i) in fiscal year 2024;</text></subclause> 
<subclause indent="up1" id="H7D4730BE1BFA48D9BDCA3180C4C82F95" commented="no"><enum>(II)</enum><text>$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)(2)(C) in fiscal year 2024;</text></subclause> 
<subclause indent="up1" id="HD4265D64089148B0A993089B02E29FDC" commented="no"><enum>(III)</enum><text>$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 subsection (h)(1)(A)(i) or subsection (h)(2)(C), as determined by the State or Commonwealth, in fiscal year 2024; and</text></subclause> 
<subclause indent="up1" id="H62E72BC8D0DF4BAAB502215B511EFCC3" commented="no"><enum>(IV)</enum><text>$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 subsection (g)(2)(A)(iii) in fiscal year 2024.</text></subclause></clause></subparagraph> 
<subparagraph id="H61D213DC321C44B59BF497FF0FCA7334" commented="no"><enum>(B)</enum><header>State entitlement</header><text>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, to remain available for 1 additional fiscal year for carrying out this section (other than carrying out subsections (i), (k), and (l) or activities described in paragraph (2) or (3)).</text></subparagraph></paragraph> 
<paragraph id="HB1A0E43481A448E8A0BF06618F3BD5AD"><enum>(2)</enum><header>Indian Tribes and Tribal organizations</header> 
<subparagraph id="HE40D2DE87AF04583BB7C6169CF44374E"><enum>(A)</enum><header>Indian Tribe and Tribal organization appropriations</header><text>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, consistent, to the extent practicable as determined by the Secretary, with the requirements applicable to States—</text> 
<clause id="H118DFFF2821F4914AE3F83BA035B6B86"><enum>(i)</enum><text>$960,000,000, to remain available until September 30, 2027, to carry out the child care program in fiscal year 2022;</text></clause> 
<clause id="HE0C50C632A7C4E35B7007ABBE80E552E"><enum>(ii)</enum><text>$1,360,000,000, to remain available until September 30, 2027, to carry out the child care program in fiscal year 2023; and</text></clause> 
<clause id="H4B2A1E5F57E944968DB0470998D77B63"><enum>(iii)</enum><text>$1,680,000,000 to remain available until September 30, 2027, to carry out the child care program in fiscal year 2024.</text></clause></subparagraph> 
<subparagraph id="H81A75865E88940BD86C7761606830DB1"><enum>(B)</enum><header>Indian Tribe and Tribal organization entitlement</header><text>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, consistent, to the extent practicable as determined by the Secretary, with the requirements applicable to States.</text></subparagraph></paragraph> 
<paragraph id="H9370B1DEF2D7451F9B1C006D9CFA74DF"><enum>(3)</enum><header>Territories</header> 
<subparagraph id="H323911946DB74D46A94D919B532EC450"><enum>(A)</enum><header>Territory appropriations</header><text>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, consistent, to the extent practicable as determined by the Secretary, with the requirements applicable to States—</text> 
<clause id="H8FF357100E2040B8BD6E63B97968846F"><enum>(i)</enum><text>$120,000,000, to remain available until September 30, 2027, to carry out the child care program in fiscal year 2022;</text></clause> 
<clause id="HED450EE7B46448A58E0DF69EA682E192"><enum>(ii)</enum><text>$170,000,000, to remain available until September 30, 2027, to carry out the child care program in fiscal year 2023; and</text></clause> 
<clause id="H431D125308CA44BF87B59F84B41D3673"><enum>(iii)</enum><text>$210,000,000, to remain available until September 30, 2027, to carry out the child care program in fiscal year 2024.</text></clause></subparagraph> 
<subparagraph id="HCA7149941A484EC5A13040F8F1825EFC"><enum>(B)</enum><header>Territory entitlement</header><text>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, consistent, to the extent practicable as determined by the Secretary, with the requirements applicable to States.</text></subparagraph></paragraph> 
<paragraph id="HA4DD68AB17C9449BB567968E6264F2A7"><enum>(4)</enum><header>Grants to localities</header><text>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—</text> 
<subparagraph id="H2A75216997CA410D8921ED9D98257C56" commented="no"><enum>(A)</enum><text>$1,000,000,000, 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;</text></subparagraph> 
<subparagraph id="HEECDC6FA8E014BC1BDF9C50C62167EF4" commented="no"><enum>(B)</enum><text>$1,000,000,000, 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;</text></subparagraph> 
<subparagraph id="HB2444BBD62DD434BACED2EF796AEC59E" commented="no"><enum>(C)</enum><text>$1,000,000,000, 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;</text></subparagraph> 
<subparagraph id="H2FE46A2ECDB54603AAAE4C5F8FB82323" commented="no"><enum>(D)</enum><text>$1,000,000,000, 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</text></subparagraph> 
<subparagraph id="HF22F7E32521F4762B695D8DB1C40FAD7" commented="no"><enum>(E)</enum><text>$1,000,000,000, 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. </text></subparagraph></paragraph> 
<paragraph id="H7D34BE61F65643CCAA59199929604865"><enum>(5)</enum><header>Head Start expansion in nonparticipating States</header><text>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—</text> 
<subparagraph id="H79E111444FAF42E1A1313FBE3EDACF34" commented="no"><enum>(A)</enum><text>$3,000,000,000, 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;</text></subparagraph> 
<subparagraph id="HCF12059A3B4643B3A4671C4CFB685954" commented="no"><enum>(B)</enum><text>$3,000,000,000, 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;</text></subparagraph> 
<subparagraph id="HBABC995BE2404DD9A55F18797F0ECF0A" commented="no"><enum>(C)</enum><text>$3,000,000,000, 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;</text></subparagraph> 
<subparagraph id="H8B357D4726C04DDFAB9340951E760300" commented="no"><enum>(D)</enum><text>$3,000,000,000, 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</text></subparagraph> 
<subparagraph id="HE520F15ABC1544578C5C0EE14F3725DB" commented="no"><enum>(E)</enum><text>$3,000,000,000, 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.</text></subparagraph></paragraph> 
<paragraph id="H580691563944467C90EF190C822549C5"><enum>(6)</enum><header>Federal administration</header> 
<subparagraph id="H13B3F50FA4924EB4ADAD65B141EFE73D"><enum>(A)</enum><header>Fiscal years 2022 through 2025</header><text>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—</text> 
<clause id="HE998BAD2E7134BCB9D99A904A56026C9"><enum>(i)</enum><text>$130,000,000, to remain available until September 30, 2027, to carry out subsections (k) and (l) in fiscal year 2022;</text></clause> 
<clause id="H35A8CB88ADC840E9AFE62669D7221D53"><enum>(ii)</enum><text>$130,000,000, to remain available until September 30, 2027, to carry out subsections (k) and (l) in fiscal year 2023;</text></clause> 
<clause id="H044C4E5D6EDB450687E16E9225C1FE3F"><enum>(iii)</enum><text>$130,000,000, to remain available until September 30, 2027, to carry out subsections (k) and (l) in fiscal year 2024; and</text></clause> 
<clause id="H945FAD07134B40788C4CF4A1E48A46C2"><enum>(iv)</enum><text>$130,000,000, to remain available until September 30, 2027, to carry out subsections (k) and (l) in fiscal year 2025.</text></clause></subparagraph> 
<subparagraph id="HD10D65CC316D41D7A0D9840D3985E489"><enum>(B)</enum><header>Fiscal years 2026 through 2027</header><text>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).</text></subparagraph></paragraph></subsection> 
<subsection id="H002241441C4C45F0B756010EE89AE080"><enum>(d)</enum><header>Establishment of birth through five child care and early learning entitlement program</header> 
<paragraph id="H43FB57718D5A453DA7ACF4D20AAFB85E" commented="no"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="HFE84206FEB5344FAA5C3836E91896019"><enum>(2)</enum><header>Assistance for every eligible child</header><text>Beginning on October 1, 2024, every child who applies for assistance under this section 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) 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.</text></paragraph></subsection> 
<subsection id="HEEC1F55CC74D4F3C80DE293466F4F201" commented="no"><enum>(e)</enum><header>Lead agency</header><text>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.</text></subsection> 
<subsection id="HD82B21E78011437988AED7FEA121D20A"><enum>(f)</enum><header>Applications and state plans</header> 
<paragraph id="HB689CBC73D864A1DA87B38B7B532FACE"><enum>(1)</enum><header>Application</header><text>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—</text> 
<subparagraph id="HD92EEFEBEB14435A9F52E718B46E9F16"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HDDD2823BE235415F840F6700DC339B75"><enum>(B)</enum><text>for a full State plan, meets the requirements under paragraph (4) and contains that information.</text></subparagraph></paragraph> 
<paragraph id="H943AF04C53BB47BDB9286C26884C0B38"><enum>(2)</enum><header>Period covered by plan</header><text>A State plan contained in the application shall be designed to be implemented—</text> 
<subparagraph id="HA4F0AE33342D42C4BCA2DD58111E026A"><enum>(A)</enum><text>for a transitional State plan, during a period of not more than 3 years; and</text></subparagraph> 
<subparagraph id="H092E177912784DC882BE43DAC80A13AC"><enum>(B)</enum><text>for a full State plan, during a period of not more than 3 years.</text></subparagraph></paragraph> 
<paragraph id="H1E346C27D2484554962503A0E7533E62"><enum>(3)</enum><header>Requirements for transitional state plans</header><text>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) that includes, at a minimum—</text> 
<subparagraph id="H66D2A0229A294EB096AD05ECF1CDD926"><enum>(A)</enum><text>an assurance that the State will submit a State plan under paragraph (4); and</text></subparagraph> 
<subparagraph id="HD4A10DABE03B4EBB81673943898C32A8"><enum>(B)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H5C532EBDE740482185AC2C6D203FB5A9"><enum>(4)</enum><header>Requirements for full state plans</header><text>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), that includes, at a minimum, the following:</text> 
<subparagraph id="HFF672A3C11D64B059913F2157F7EA5C4"><enum>(A)</enum><header>Payment rates and cost estimation</header> 
<clause id="H334024E7892F4F73A01C9AF05DBBA5BB"><enum>(i)</enum><header>Payment rates</header><text>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 receives funds under this section—</text> 
<subclause id="H64FD7B4666CE426D8E365401A18CA119"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H5F9F864861B84444B63A369EC1491723"><enum>(II)</enum><text>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).</text></subclause></clause> 
<clause id="HCF8FD42A39AF46849398E6885B3D3879"><enum>(ii)</enum><header>Cost estimation</header><text>Such State plan shall—</text> 
<subclause id="HF5AED74AC87D45F88A93FAA41677A215"><enum>(I)</enum><text>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; </text></subclause> 
<subclause id="HC71180629E50448BB278A8E27DCC3697"><enum>(II)</enum><text>certify that the State’s payment rates for direct child care services for which assistance is provided in accordance with this section—</text> 
<item id="H15AFCDD9E74B4BA09F57DE2F3B251FB9"><enum>(aa)</enum><text>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;</text></item> 
<item id="H1B10C02980164A1FB2D26026D9966DF9"><enum>(bb)</enum><text>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;</text></item> 
<item id="HCA76AB6AC8B947B5A9096DA2CAAE01A9"><enum>(cc)</enum><text>ensure adequate wages for staff of child care providers providing such direct child care services that—</text> 
<subitem id="H75B539EF817A406F92A5B0234E2F6F56"><enum>(AA)</enum><text>at a minimum, provide a living wage for all staff of such child care providers; and</text></subitem> 
<subitem id="H7AC97F1576D0458CB79C0B7EC3EAA37A"><enum>(BB)</enum><text>are equivalent to wages for elementary educators with similar credentials and experience in the State; and</text></subitem></item> 
<item id="HCD3BD60AAF4C41BBA92BA7D66096890D"><enum>(dd)</enum><text>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</text></item></subclause> 
<subclause id="H298A3674012E437E93B54D74AFBAA31B"><enum>(III)</enum><text>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).</text></subclause></clause> 
<clause id="H405B58C7AD6F4E7DBE3568FF06BA2CA3"><enum>(iii)</enum><header>Payment practices</header><text>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.</text></clause></subparagraph> 
<subparagraph id="HD6EF8027B738469CB183FCA4F13E0791"><enum>(B)</enum><header>Tiered system for measuring the quality of eligible child care providers</header><text>Such State plan shall certify that the State has implemented, or assure that the State will implement within 3 years after 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—</text> 
<clause id="HEC34CFFCD9AB4C3F9D4B24A973A2D50A"><enum>(i)</enum><text>include a set of standards, for determining the tier of quality of a child care provider, that—</text> 
<subclause id="H210FEDB06E1C42128524F57B9407E737"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H06B49E8120D84025B0782BE481635E49"><enum>(II)</enum><text>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;</text></subclause></clause> 
<clause id="HB9D69DB461A2479DBC1D71E68D5B6F27"><enum>(ii)</enum><text>include a different set of standards that includes indicators, when appropriate, for care during nontraditional hours of operation; and</text></clause> 
<clause id="H39FD0A281872454499883CFE92F80077"><enum>(iii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="H3EDC45C4F1B0481DA06E8631DDDA2CAF"><enum>(C)</enum><header>Achieving high quality for all children</header><text>Such State plan shall certify the State has implemented, or will implement within 3 years after 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.</text></subparagraph> 
<subparagraph id="H57E380EB62DE44E7BBB24EC17773A8B0"><enum>(D)</enum><header>Compensation</header><text>Such plan shall provide a certification that the State has or will have within 3 years after 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).</text></subparagraph> 
<subparagraph id="H3F451A5C59AA48548154A7D06599841F"><enum>(E)</enum><header>Sliding fee scale for copayments</header> 
<clause id="H1EF461587D9841348537CB8CA434FAFB"><enum>(i)</enum><header>In general</header><text>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).</text></clause> 
<clause id="H0FEE7A4146304FD7A2726700E0741055"><enum>(ii)</enum><header>Sliding fee scale</header><text>A full copayment described in clause (i) shall use a sliding fee scale that provides that, for a family with a family income—</text> 
<subclause id="H0F00C083F9464521AE3CA33A20AB2983"><enum>(I)</enum><text>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;</text></subclause> 
<subclause id="H73376F223FE94C0791405C94BF56E669"><enum>(II)</enum><text>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;</text></subclause> 
<subclause id="H2EA60CE0891848CE989406B350AD6F84"><enum>(III)</enum><text>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;</text></subclause> 
<subclause id="H3EB1530D63384F49B3E560E476DE6D4F"><enum>(IV)</enum><text>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</text></subclause> 
<subclause id="HA2F8F2CF4DE84B5DBB77A0DA9CAE1912" commented="no"><enum>(V)</enum><text>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.</text></subclause></clause></subparagraph> 
<subparagraph id="H52A6BCA6EC4A4EE8B42E1114A17E94E9"><enum>(F)</enum><header>Prohibition on charging more than copayment</header><text>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—</text> 
<clause id="H2CBB3501D0FB476E98BC3299B52CC580"><enum>(i)</enum><text>the financial assistance provided for the child under this section; and</text></clause> 
<clause id="HD7C1DCE07CF0484CAB5F2ED881C5D6DF"><enum>(ii)</enum><text>any applicable copayment pursuant to subparagraph (E).</text></clause></subparagraph> 
<subparagraph id="HA55B3C74E74B4AE1A001DAC03DFF93A7"><enum>(G)</enum><header>Eligibility</header><text>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.</text></subparagraph> 
<subparagraph id="HCA5533C904174A88BDA5B292F2C570C4"><enum>(H)</enum><header>Policies to support access to child care for underserved populations</header><text>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, and children who receive care during nontraditional hours.</text></subparagraph> 
<subparagraph id="HF1D4AD5B8FA34E6DB0CC7C6EFD35D588"><enum>(I)</enum><header>Policies</header><text>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.</text></subparagraph> 
<subparagraph id="H7F79F5B9A9D9407795632A459CE2F989" commented="no"><enum>(J)</enum><header>Licensing</header><text>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 3 years after 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.</text></subparagraph></paragraph></subsection> 
<subsection id="H58FAEBA0161A45BE9987A6434A2731AF"><enum>(g)</enum><header>Payments</header> 
<paragraph id="H2129108E32DA4ABBA7C37439114F753F"><enum>(1)</enum><header>Transition payments for fiscal years 2022 through 2024</header> 
<subparagraph id="H8D719E6EAB864029A84B68DC4246D239"><enum>(A)</enum><header>Definitions</header><text>For purposes of this paragraph—</text> 
<clause id="H5419A7C8E84E416FB94080C99ABA294D"><enum>(i)</enum><text>the term <term>State</term> means the 50 States, the District of Columbia, and the Commonwealth of Puerto Rico; and</text></clause> 
<clause id="HAB73F393187B4B169C1698247D145F7F"><enum>(ii)</enum><text>the term <term>territory</term> means Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the United States Virgin Islands.</text></clause></subparagraph> 
<subparagraph id="HC3E0164326E545D7A2EBEF717980BE61"><enum>(B)</enum><header>Allotments</header><text>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. 9858n(b)). </text></subparagraph> 
<subparagraph id="H3B9461512CEC44A89777E9C3F3E41A44"><enum>(C)</enum><header>Payments</header> 
<clause id="H9F5A6342A51A46EA9D4CA33FE40D6124"><enum>(i)</enum><header>Indian tribes and tribal organizations</header> 
<subclause id="H0F19EC37E79A42E9B0125B962899FA42"><enum>(I)</enum><header>In general</header><text>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. </text></subclause> 
<subclause id="HBB1204CB6BAD4BB8A95AC5ED4CB276C0"><enum>(II)</enum><header>Applications</header><text>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 the agreement described in subsection (j)(7).</text></subclause> 
<subclause id="HBEB53BEA75EA4DC99C49CC2D7FA11F04"><enum>(III)</enum><header>Special rule</header><text>The Secretary shall determine eligibility criteria for children from Indian tribes.</text></subclause></clause> 
<clause id="H67E208EE80F543C191624E05EFA5B34A"><enum>(ii)</enum><header>Territories</header> 
<subclause id="H52CCAC7DD83240D0B80DF6B6A1C0AF02"><enum>(I)</enum><header>In general</header><text>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.</text></subclause> 
<subclause id="H85B4FE4624664137BC256B556346BDE1"><enum>(II)</enum><header>Applications</header><text>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 the agreement described in subsection (j)(7).</text></subclause></clause> 
<clause id="H8C36CE247BD1418297578573C6F59602"><enum>(iii)</enum><header>States</header><text>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.</text></clause></subparagraph> 
<subparagraph id="HBA6BB544CB8A4571B205D5CAC7DD6F9C"><enum>(D)</enum><header>Authorities</header><text>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 (B) from any State without an approved application under subsection (f), Indian Tribe or Tribal organization without an approved application under subparagraph (C)(i)(II), and any territory without an approved application under subparagraph (C)(ii)(II) by the date required by the Secretary, to States with an approved application under that subsection, to Tribes or Tribal organizations with an approved application under subparagraph (C)(i)(II), and to territories with an approved application under subparagraph (C)(ii)(II).</text></subparagraph></paragraph> 
<paragraph id="HE06B077AD4A54842B4F58556BFECD734"><enum>(2)</enum><header>Payments for fiscal years 2025 through 2027</header> 
<subparagraph id="H8CB545ECF0564C4996BEE1F6B00359A1"><enum>(A)</enum><header>In general</header><text>For each of fiscal years 2025 through 2027:</text> 
<clause id="HB2EE5944E538428688037EAEC08E8697"><enum>(i)</enum><header>Child care assistance for eligible children</header> 
<subclause id="HD2089B033AAF4BBE9D1D4EF203AD4AB4"><enum>(I)</enum><header>In general</header><text>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.</text></subclause> 
<subclause id="HA2A12867820D408CB8A368B1E5784DFD"><enum>(II)</enum><header>Exception</header><text>Funds reserved from the total under subsection (h)(2)(C) shall be subject to clause (ii).</text></subclause> 
<subclause id="HB92139CA1C5E49B2B17AA8A9D3A51FF2"><enum>(III)</enum><header>Prohibition</header><text>Activities described in clause (ii) and clause (iii) may not be included in the cost of direct child care services described in this clause.</text></subclause></clause> 
<clause id="HAB94754B671E4E82AC53CC68C0EA3EC9"><enum>(ii)</enum><header>Activities to improve the quality and supply of child care services</header><text>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.</text></clause> 
<clause id="H85A17C9393A240DF9648B7D2ED8B8FA9"><enum>(iii)</enum><header>Administration</header><text>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—</text> 
<subclause id="HF6CD1AEE58174E558BA3B05497089099"><enum>(I)</enum><text>which shall include costs incurred by the State in carrying out the child care program established in this section; and</text></subclause> 
<subclause id="H433BFCCA95614602957859FAF35A8F1E"><enum>(II)</enum><text>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).</text></subclause></clause></subparagraph> 
<subparagraph id="H3EB234A15E6A45C3BD8DD30773D1BFB4"><enum>(B)</enum><header>Advance payment; retrospective adjustment</header><text>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. </text></subparagraph> 
<subparagraph id="H79432CE5E86743588D6E30FA45AFD251"><enum>(C)</enum><header>Territories and tribes</header><text>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. 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.</text></subparagraph></paragraph></subsection> 
<subsection id="H4290F66D27C44CAD8C0569D40F279A8E"><enum>(h)</enum><header>Use of funds</header> 
<paragraph id="H723682311C4B47E19305734145E0B857"><enum>(1)</enum><header>Use of funds for transition years</header> 
<subparagraph id="HE8AA44ED468B4D029D1D3A6042AA226C"><enum>(A)</enum><header>In general</header><text>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—</text> 
<clause id="HAFE28E2EA64E42D6B90ECC4D54DD365D"><enum>(i)</enum><text>assistance for direct child care services, which shall consist only of—</text> 
<subclause id="H4211CC8EA1994C37AB8ED062203A9394"><enum>(I)</enum><text>expanding access to assistance for direct child care services for eligible children through grants and contracts, and child care certificates;</text></subclause> 
<subclause id="H5A32E912ED554FF2B662B77002B3C287"><enum>(II)</enum><text>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 </text></subclause> 
<subclause id="H68C08B8FAD184F23AF1DFD510FBD98A8" commented="no"><enum>(III)</enum><text>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; </text></subclause></clause> 
<clause id="H5C864FE2BC2A43CAAF7899193B20FCA8"><enum>(ii)</enum><text>activities described in paragraph (2)(C); and</text></clause> 
<clause id="H67FA815D12D14DF68306D71D7D1B64AC"><enum>(iii)</enum><text>activities described in subsection (g)(2)(A)(iii).</text></clause></subparagraph> 
<subparagraph id="H3D0C0858D752444094871A6E45AE8073"><enum>(B)</enum><header>Activities</header><text>A State that receives an amount through the payments for a fiscal year for activities described in subparagraph (A)(iii), and uses only part of that amount for those activities, shall use the remainder for activities described in clause (i) or (ii) of subparagraph (A) for that fiscal year. </text></subparagraph> 
<subparagraph id="H5AF682691C644AD98BC0B736F67E7B4F"><enum>(C)</enum><header>Special rule</header> 
<clause id="HA2992DB8802748A8B0453C64F658BA6E"><enum>(i)</enum><header>Covered child</header><text>In this subparagraph, the term <term>covered child</term> means a child—</text> 
<subclause id="HEE699B255AE1494C92E3A2ED31F8BBE4"><enum>(I)</enum><text>who meets the requirements of subparagraphs (A), (B), and (D) of subsection (b)(4); and</text></subclause> 
<subclause id="H530E363236F74132866EF0DADC9E9006"><enum>(II)</enum><text>whose family income, for the fiscal year, exceeds the percentage specified in subsection (b)(4)(C) (but does not exceed 250 percent) of State median income for a family of the same size for that fiscal year.</text></subclause></clause> 
<clause id="H98477729267E4B9BB80A68B38A668A42"><enum>(ii)</enum><header>Rule</header><text>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 subparagraph (A)(i) to covered children if the State has appropriately prioritized enrollment to receive such services based on family income, as determined by the Secretary. A child who is eligible to receive such services under this subparagraph shall be treated as an eligible child for the other provisions of this section. </text></clause></subparagraph></paragraph> 
<paragraph id="H9E40691A9B1C40B997F5F811C80A58E1"><enum>(2)</enum><header>Use of funds for fiscal years 2025 through 2027</header> 
<subparagraph id="H5D84F116DBDC4E838A22BC90BF22B57D"><enum>(A)</enum><header>In general</header><text>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).</text></subparagraph> 
<subparagraph id="HA24CCB69EA1247CD8C58FFF02A80BC12"><enum>(B)</enum><header>Child care assistance for eligible children</header> 
<clause id="HBBE634E5FD5742FAA0A5F7B459A1030C"><enum>(i)</enum><header>In general</header><text>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).</text></clause> 
<clause id="HAD41A924FCA34B96B63DC749C22F4825"><enum>(ii)</enum><header>Grants and contracts</header><text>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—</text> 
<subclause id="H96170B9394E241188C95EB5209DFF821"><enum>(I)</enum><text>support providers’ operating expenses to meet and sustain health, safety, quality, and wage standards required under this section; and</text></subclause> 
<subclause id="H4E25533C48D143299925A1A2DFDE7E59"><enum>(II)</enum><text>address underserved populations described in subsection (f)(4)(H).</text></subclause></clause> 
<clause id="H4012873FFD0841F58CD0EC066E1B7514"><enum>(iii)</enum><header>Certificates</header><text>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.</text></clause></subparagraph> 
<subparagraph id="H12FEC4CD959141AFA7A83CB7A09473B3"><enum>(C)</enum><header>Activities to improve the quality and supply of child care services</header> 
<clause id="H10F5095BA0C64CC8B7514743055E4FA5"><enum>(i)</enum><header>Quality child care activities</header> 
<subclause id="H60546CA0ED564C75876927F5B9DE003C"><enum>(I)</enum><header>Amount</header><text>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. </text></subclause> 
<subclause id="H8D17AB9970DA4F1880771E901DEC09D3"><enum>(II)</enum><header>Use of quality child care amount</header><text>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). </text></subclause> 
<subclause id="H4DDD558D677A43F988EE5342EA3898BB"><enum>(III)</enum><header>Administration</header><text>Assistance provided under this subparagraph may be administered—</text> 
<item id="HB83AD7F0C230405EB5E20C82D44B9ED2"><enum>(aa)</enum><text>directly by the lead agency; or</text></item> 
<item id="HA5E7A0E851E947A28EFB62E3FEBC2927"><enum>(bb)</enum><text>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.</text></item></subclause></clause> 
<clause id="HC28452E3DE6648CBA0AA82AC63AAD942"><enum>(ii)</enum><header>Activities</header><text>Activities funded under the quality child care amount described in clause (i) shall include each of the following:</text> 
<subclause id="H1DFF320D642F4F1F8BE8B9D6044A4FAF"><enum>(I)</enum><header>Startup grants and supply expansion grants</header> 
<item id="HADD9A44D94984F0BB9D2B8B01EDEAF96"><enum>(aa)</enum><header>In general</header><text>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—</text> 
<subitem id="H1CE8C47719564900AC80589EB15957C4"><enum>(AA)</enum><text>support startup and expansion costs; and</text></subitem> 
<subitem id="HA54D91A6AA364F0DAFDC0F76770F99B8"><enum>(BB)</enum><text>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.</text></subitem></item> 
<item id="H80163019DE50463D93BFFEC6CA3F5E6A"><enum>(bb)</enum><header>Requirement</header><text>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.</text></item></subclause> 
<subclause id="HA22AE765E4A349839E01E5C8C226A6CD"><enum>(II)</enum><header>Quality grants</header><text>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—</text> 
<item id="H3A26392C3A9443B580A914208CE89C34"><enum>(aa)</enum><text>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</text></item> 
<item id="HB43A3A200FA84A6CA7111D8A6AF06922"><enum>(bb)</enum><text>supporting such providers in sustaining child care quality, including supporting increased wages for staff and supporting payment of fixed costs.</text></item></subclause> 
<subclause id="H474852AD338E4A869394E63EE5F1DCB8"><enum>(III)</enum><header>Facilities grants</header> 
<item id="H8B34886E397142D7898BD085D063DCE6"><enum>(aa)</enum><header>In general</header><text>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).</text></item> 
<item id="HD88CD7CBA04E4009827BB0A48DF456C6"><enum>(bb)</enum><header>Additional uses</header><text>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:</text> 
<subitem id="H52401270B5FC4492B83B6298649923A2"><enum>(AA)</enum><text>Federal interest provisions will not apply to the renovation or rebuilding of privately-owned family child care homes under this subclause.</text></subitem> 
<subitem id="HAD657B5A297A42118B64F6E43959582A"><enum>(BB)</enum><text>Eligible child care providers may not use funds for buildings or facilities that are used primarily for sectarian instruction or religious worship.</text></subitem> 
<subitem id="H8017672E565A474F8C6BB298A31CD1A3"><enum>(CC)</enum><text>The Secretary shall develop parameters on the use of funds under this subclause for family child care homes.</text></subitem> 
<subitem id="HEAE4A0EC2CAE4259A24396B2FCECCE20"><enum>(DD)</enum><text>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.</text></subitem></item></subclause> 
<subclause id="H6CD56C0037294335BA5277EF86663CFD" commented="no"><enum>(IV)</enum><header>Limitation</header><text>For purposes of subclause (III), the Secretary shall not—</text> 
<item id="H8BB134E4073D4E4AB9329DB137AF8836" commented="no"><enum>(aa)</enum><text>enter into any agreement related to funds for activities carried out under subclause (III)—</text> 
<subitem id="H1246A43B574341EEA11E5AF33BF28DC6" commented="no"><enum>(AA)</enum><text>that is for a term extending beyond September 30, 2031; and</text></subitem> 
<subitem id="H3C441BC685FF4B7C8AAF9D2AD383E188" commented="no"><enum>(BB)</enum><text>under which any payment could be outlaid after September 30, 2031; or</text></subitem></item> 
<item id="HAD89F8960F7643899B42E6B97F866020" commented="no"><enum>(bb)</enum><text>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).</text></item></subclause> 
<subclause id="H1C8BA1FFFA2C43868D3C837458870A3B"><enum>(V)</enum><header>State activities to improve the quality of child care services</header><text>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—</text> 
<item id="H3ADDBEBC9A1C4D7AB3A51D48EBB02767"><enum>(aa)</enum><text>supporting the training and professional development of the early childhood workforce, including supporting degree attainment and credentialing for early childhood educators;</text></item> 
<item id="H094D6A61D3C14CE0B0CC3AD3E1B37DBC"><enum>(bb)</enum><text>developing, implementing, or enhancing the State’s tiered system for measuring the quality of eligible child care providers under subsection (f)(4)(B);</text></item> 
<item id="HC52C29BEBEBD454A8724168B8AEB76CB"><enum>(cc)</enum><text>improving the supply and quality of developmentally appropriate and inclusive child care programs and services for underserved populations described in subsection (f)(4)(H); and</text></item> 
<item id="H646EE7BC3B7344EFA2FD5CD9EF2E0CFF"><enum>(dd)</enum><text>improving access to child care services for children experiencing homelessness and children in foster care.</text></item></subclause> 
<subclause id="H8C7CEF8CE0DD431D94854455478C9483"><enum>(VI)</enum><header>Technical assistance</header><text>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.</text></subclause></clause></subparagraph></paragraph></subsection> 
<subsection id="H056714FF91DD43B3BAB6AE50F23B3D75"><enum>(i)</enum><header>Grants to localities and awards to Head Start programs</header> 
<paragraph id="HD3839C326868404CBC5518FB0F50BE45"><enum>(1)</enum><header>Eligible locality defined</header><text>In this subsection, the term <term>eligible locality</term> means a city, county, or other unit of general local government.</text></paragraph> 
<paragraph id="H05BE37AA4A1343C6B080073FB9164E4B"><enum>(2)</enum><header>Grants to localities</header> 
<subparagraph id="HA485134517C84B4C9B326E1328E78F48"><enum>(A)</enum><header>In general</header><text>The Secretary shall use funds appropriated under subsection (c)(4) to award local Birth Through Five Child Care and Early Learning Grants 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). </text></subparagraph> 
<subparagraph id="H44D9433990B841BDBF6ED424BC493766"><enum>(B)</enum><header>Allotments</header> 
<clause id="HF95A0DD5C61240E59541CF5434FD69F7" commented="no"><enum>(i)</enum><header>Poverty line defined</header><text>In this subparagraph, the term <term>poverty line</term> means the poverty line defined and revised as described in section 673 of the Community Services Block Grant Act (42 U.S.C. 9902).</text></clause> 
<clause id="H68D2D4D80CE94E92A9A0628AA327EB53"><enum>(ii)</enum><header>General authority</header><text>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).</text></clause></subparagraph> 
<subparagraph id="H9F9ACA82E940402DB21874D1A184266F"><enum>(C)</enum><header>Application</header><text>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).</text></subparagraph> 
<subparagraph id="H704A28427F1647678ECA7690E9646C0E"><enum>(D)</enum><header>Requirements</header><text>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. </text></subparagraph> 
<subparagraph id="HD6232C56C8734456AE209EEA94916933"><enum>(E)</enum><header>Recoupment of unused funds</header><text>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). </text></subparagraph></paragraph> 
<paragraph id="H6316CD3625BC4453908A2EA795F43B63"><enum>(3)</enum><header>Head Start expansion in nonparticipating States</header> 
<subparagraph id="HDFC1AD5461E546ED9FDD77BE0EF74315"><enum>(A)</enum><header>In general</header><text>If the Secretary determines that an area of a State described in paragraph (2)(A) will not be adequately served under this subsection, either because no eligible locality applied to serve the area or because no application submitted by an eligible locality was considered sufficient, then the Secretary shall use funds appropriated under subsection (c)(5) to make an award to a Head Start agency to carry out the purposes of the Head Start Act in that area.</text></subparagraph> 
<subparagraph id="H31B0A45CAC384A1BB329743114DEFCFB"><enum>(B)</enum><header>Rule</header><text>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 <quote>base grant</quote> as such term is defined in section 640(a)(7)(A) of the Head Start Act (42 U.S.C. 9835(a)(7)(A)). </text></subparagraph></paragraph> 
<paragraph id="HCA69100CF15643F7B6DA056FB96F33CF"><enum>(4)</enum><header>Priority for serving underserved populations</header><text>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). </text></paragraph></subsection> 
<subsection id="H77065059A1DE4E5F8EF7477CE09C6C77"><enum>(j)</enum><header>Program requirements</header> 
<paragraph id="H4AD1CEE17F0B4E8AB955DBADC87FFB76"><enum>(1)</enum><header>Nondiscrimination</header><text>The following provisions of law shall apply to any program or activity that receives funds provided under this section:</text> 
<subparagraph id="H44C9BD1E6BC343A6AF993B5AB7B4BA5E"><enum>(A)</enum><text>Title IX of the Education Amendments of 1972.</text></subparagraph> 
<subparagraph id="HCEC7E22C79C448FFB8F1A11D4647BD0F"><enum>(B)</enum><text>Title VI of the Civil Rights Act of 1964.</text></subparagraph> 
<subparagraph id="H9F750615501644A8AE53532359D1054B"><enum>(C)</enum><text>Section 504 of the Rehabilitation Act of 1973.</text></subparagraph> 
<subparagraph id="H79949E491E014F759286A1F789C7C81A"><enum>(D)</enum><text>The Americans with Disabilities Act of 1990.</text></subparagraph> 
<subparagraph id="HA72B9E9E4B824FAFB1B87D1260774BC4"><enum>(E)</enum><text>Section 654 of the Head Start Act.</text></subparagraph></paragraph> 
<paragraph id="H09E33BA83A2F4C32AC59EBE6890ACF04"><enum>(2)</enum><header>Prohibition on additional eligibility requirements</header><text>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.</text></paragraph> 
<paragraph id="H064A7EC4311F489A914FE1DE77CC4584"><enum>(3)</enum><header>Maintenance of effort</header> 
<subparagraph id="H7437141B935547DA8CCD25E48AAB80B7"><enum>(A)</enum><header>In general</header><text>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. </text></subparagraph> 
<subparagraph id="H1900EE0CECB24C079D97CE13A76FC8DB"><enum>(B)</enum><header>Counting rule</header><text>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).</text></subparagraph></paragraph> 
<paragraph id="H10763699F5CF44CA91DA46ECDB0905CF" commented="no"><enum>(4)</enum><header>Supplement not supplant</header><text>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.</text></paragraph> 
<paragraph id="H3E5EA1F75C334288A221E65E63FF05C5"><enum>(5)</enum><header>Allowable sources of non-federal share</header><text>For purposes of providing the non-Federal share required under subsection (g)(2), a State’s non-Federal share—</text> 
<subparagraph id="H8321B287964441758634198BF93EAFD4"><enum>(A)</enum><text>for direct child care services described in subsection (g)(2)(A)(i)—</text> 
<clause id="HB718416D2D7A46A78977D8C4A395526A"><enum>(i)</enum><text>shall not include contributions being used as a non-Federal share or match for another Federal award; and</text></clause> 
<clause id="H7380B8404B694D3FB8860985F29D541F"><enum>(ii)</enum><text>shall be provided from State or local sources, contributions from philanthropy or other private organizations, or a combination of such sources and contributions; and</text></clause></subparagraph> 
<subparagraph id="HB031011110C847EE98096FF946B77057"><enum>(B)</enum><text>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)—</text> 
<clause id="H9529DA51BC704BBEA16A599C9648B076"><enum>(i)</enum><text>shall not include contributions being used as a non-Federal share or match for another Federal award;</text></clause> 
<clause id="HD54069A7BDFB4BB3B610E8144D8BA008"><enum>(ii)</enum><text>shall be provided from State or local sources, contributions from philanthropy or other private organizations, or a combination of such sources and contributions; and</text></clause> 
<clause id="H3BBEE42AA3A54AAA9ABAF77D2B13F83E"><enum>(iii)</enum><text>may be in cash or in kind, fairly evaluated, including facilities or property, equipment, or services.</text></clause></subparagraph></paragraph> 
<paragraph id="H2691CB419CA84C07B07F6C5F9A3D526B"><enum>(6)</enum><header>Information for determinations</header><text>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.</text></paragraph> 
<paragraph id="H1D28000D74FD4713908A9AD0B420EC0D"><enum>(7)</enum><header>Reports</header><text>The State plan described in subsection (f) shall include an agreement to 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 shall begin to provide the reports beginning not later than 60 days after its initial receipt of a payment under subsection (g)(1). </text></paragraph></subsection> 
<subsection id="HC705A0D1410B491CA633625FD548BA4F"><enum>(k)</enum><header>Monitoring and enforcement</header> 
<paragraph id="H24BB764E51D741A199C306C97403B267"><enum>(1)</enum><header>Review of compliance with requirements and state plan</header><text>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).</text></paragraph> 
<paragraph id="H66EFC6DC343E4882B9BE31F214EE1423"><enum>(2)</enum><header>Issuance of rule</header><text>The Secretary shall establish by rule procedures for—</text> 
<subparagraph id="H6E6BEA55CC954D8C955E39EC9E65C129"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="HBE6E88AC452C4ED1BB0EFD6F8A1031EC"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H402EA27BE1F944D18344C5AE9F035BCC"><enum>(C)</enum><text>imposing sanctions under this subsection for such a failure.</text></subparagraph></paragraph></subsection> 
<subsection id="H759A79C606BA4737AD9FDBB90C7F73C0"><enum>(l)</enum><header>Federal administration</header><text>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. </text></subsection> 
<subsection id="H919094EF92FC4470A2226295EB223D45"><enum>(m)</enum><header>Transition provisions</header> 
<paragraph id="H2A22E836C84244E59C2F86DCCF99C713"><enum>(1)</enum><header>Treatment of child care and development block grant funds</header><text>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 under the age of 6, who are eligible under that Act.</text></paragraph> 
<paragraph id="H845F2A1596AC434286C5DCF1E4668DE0"><enum>(2)</enum><header>Special rules regarding eligibility</header><text>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— </text> 
<subparagraph id="HF62C30766AD54201AD0D3914DDEFBCFE"><enum>(A)</enum><text>shall be deemed immediately eligible to receive assistance under this section; and</text></subparagraph> 
<subparagraph id="HAAE7B34E15D34F92966F3FFB745FDD4C"><enum>(B)</enum><text>may continue to use the child care provider of the family’s choice.</text></subparagraph></paragraph> 
<paragraph id="H26E2A278B75C4940A4DA3B478DFB51C7"><enum>(3)</enum><header>Transition procedures</header><text>The Secretary is authorized to institute procedures for implementing this section, including issuing guidance for States receiving funds under subsection (g)(1).</text></paragraph></subsection></section> 
<section id="HB9EE19BCF80E41C981D198751C1C71C1"><enum>23002.</enum><header>Universal preschool</header> 
<subsection id="HFB7DD866A5084E6D8412EF262AAA2A26"><enum>(a)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H49F9ABE8988648CB8A7825C522EECB38"><enum>(1)</enum><header>Child experiencing homelessness</header><text>The term <term>child experiencing homelessness</term> 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).</text></paragraph> 
<paragraph id="HA831D01267B3488B9AEA8A02BFC04676"><enum>(2)</enum><header>Child with a disability</header><text>The term <term>child with a disability</term> has the meaning given the term in section 602 of the Individuals with Disabilities Education Act (20 U.S.C. 1401).</text></paragraph> 
<paragraph id="H2FE72D5CDECC47D6AE0A5A84A42461ED"><enum>(3)</enum><header>Comprehensive services</header><text>The term <term>comprehensive services</term> 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).</text></paragraph> 
<paragraph id="H0044C502CC614831A45C655066805D76" commented="no"><enum>(4)</enum><header>Dual language learner</header><text>The term <term>dual language learner</term> 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.</text></paragraph> 
<paragraph id="H1475A33998434FBE87A9BB5D0645F7A5"><enum>(5)</enum><header>Eligible child</header><text>The term <term>eligible child</term> means a child who is age 3 or 4, on the date established by the applicable local educational agency for kindergarten entry.</text></paragraph> 
<paragraph id="HDF49C97AE8B0487AA205AEE5BF3E179E"><enum>(6)</enum><header>Eligible provider</header><text>The term <term>eligible provider</term> means—</text> 
<subparagraph id="H4804E04F8AC14E58B21A0B05E66917C8"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="HF31F051D2BFA4FB1A1D59F68340B50B5"><enum>(B)</enum><text>a Head Start agency or delegate agency funded under the Head Start Act; </text></subparagraph> 
<subparagraph id="H5657BE0BD6CA4DE398F83B33ABE24D7B"><enum>(C)</enum><text>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</text></subparagraph> 
<subparagraph id="HC8168F2EAC794D90B9A0F5D49E64B8C9"><enum>(D)</enum><text>a consortium of entities described in any of subparagraphs (A), (B), and (C).</text></subparagraph></paragraph> 
<paragraph id="H1327C035176E42C9B389C18F90017EA8"><enum>(7)</enum><header>Indian tribe</header><text>The term <term>Indian Tribe</term> has the meaning given the term in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304).</text></paragraph> 
<paragraph id="H8FFD3330424A4BED8A946E43962F76FE"><enum>(8)</enum><header>Local educational agency</header><text>The term <term>local educational agency</term> has the meaning given the term in section 8101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801).</text></paragraph> 
<paragraph id="H722617DFF26041B8B7BF15EC3FD7C3AD" commented="no"><enum>(9)</enum><header>Poverty line</header><text>The term <term>poverty line</term> means the poverty line defined and revised as described in section 673 of the Community Services Block Grant Act (42 U.S.C. 9902).</text></paragraph> 
<paragraph id="H794F9628792D4E3697E3AF8ECBF70A02"><enum>(10)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of Health and Human Services.</text></paragraph> 
<paragraph id="H803EB84AE19B49D98957F46FA840915A"><enum>(11)</enum><header>State</header><text>The term <term>State</term> means each of the several States and the District of Columbia.</text></paragraph> 
<paragraph id="H7E3580A2FAF64D36B6BBD3B121ADAFCE"><enum>(12)</enum><header>Territory</header><text>The term <term>territory</term> means each of the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.</text></paragraph> 
<paragraph id="H1083C402C9FA44078946D3C328340237"><enum>(13)</enum><header>Tribal organization</header><text>The term <term>Tribal organization</term> has the meaning given the term <term>tribal organization</term> in section 658P of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858n).</text></paragraph></subsection> 
<subsection id="H878627B000DB47C9BF3DC1BD97B8E4FA"><enum>(b)</enum><header>Universal preschool</header> 
<paragraph id="HC8A5B009ED014A0E94DB66BFDEC37698"><enum>(1)</enum><header>Appropriations for States</header> 
<subparagraph id="HFA702E71CDE243B6B31A6C576E5D4092"><enum>(A)</enum><header>In general</header><text>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—</text> 
<clause id="HDEF8846D68E34D83ABDC514E12A08E25"><enum>(i)</enum><text>$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;</text></clause> 
<clause id="H1DD35E9A47F9458D8F9A316DF4E8DAB8"><enum>(ii)</enum><text>$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</text></clause> 
<clause id="H5F9D347894964501AFC49FE941FCC68E"><enum>(iii)</enum><text>$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.</text></clause></subparagraph> 
<subparagraph id="H4415588B50414407854146C5D8717F7F"><enum>(B)</enum><header>Additional appropriations</header><text>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)).</text></subparagraph></paragraph> 
<paragraph id="H8C89FDE632C8485FBDCCAED3B3566DFB"><enum>(2)</enum><header>Additional appropriations</header><text>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—</text> 
<subparagraph id="HCF963D402BE7468EBE3DDDBFF5CFF5A4"><enum>(A)</enum><text>$2,500,000,000 for carrying out payments to Indian Tribes and Tribal organizations for activities described in this section in fiscal years 2022 through 2027;</text></subparagraph> 
<subparagraph id="H5798EFD99B1F4C2D9ACBCBD40AEB3B2D"><enum>(B)</enum><text>$1,000,000,000 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 in fiscal years 2022 through 2027;</text></subparagraph> 
<subparagraph id="H6DDF34455C8C420EBBAC1D9586123417"><enum>(C)</enum><text>$300,000,000 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, in fiscal years 2022 through 2027;</text></subparagraph> 
<subparagraph id="HAF70CA0CBC05405BA8E5475CAEBEED96"><enum>(D)</enum> 
<clause commented="no" display-inline="yes-display-inline" id="H4C5DD3804A0A4D78A55746290571B11E"><enum>(i)</enum><text>$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;</text></clause> 
<clause indent="up1" id="H67220CE274504D198149353C10D475F6"><enum>(ii)</enum><text>$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;</text></clause> 
<clause indent="up1" id="H5C0CA09FD34748269FFBD8C00D75A600"><enum>(iii)</enum><text>$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;</text></clause> 
<clause indent="up1" id="HACF57597617F49D584E617F124B2CF9E"><enum>(iv)</enum><text>$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;</text></clause> 
<clause indent="up1" id="HD7342842E5704734A4B58E13A0A8F739"><enum>(v)</enum><text>$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</text></clause> 
<clause indent="up1" id="HB47F010DE48847CA8FBEBB5668601F24"><enum>(vi)</enum><text>$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;</text></clause></subparagraph> 
<subparagraph id="HBFC77CE85C864D98AD24677E1F2F1550"><enum>(E)</enum> 
<clause commented="no" display-inline="yes-display-inline" id="HA56FD4DD7C9C40568D2530BB654193CE"><enum>(i)</enum><text>$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;</text></clause> 
<clause id="H2A077F38CF2B4822B850EEAA6D5A80D4" indent="up1"><enum>(ii)</enum><text>$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;</text></clause> 
<clause indent="up1" id="H700FEBC16B184496BBAC16BE11363AD7"><enum>(iii)</enum><text>$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;</text></clause> 
<clause indent="up1" id="H7E08EAD71CF64608A7C34F660F3AEE38"><enum>(iv)</enum><text>$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;</text></clause> 
<clause indent="up1" id="H65E462CB578A4BA995F3BF4D4D3A5DA1"><enum>(v)</enum><text>$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</text></clause> 
<clause indent="up1" id="H667945C452EA4BDBA6E71FD40C895E40"><enum>(vi)</enum><text>$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;</text></clause></subparagraph> 
<subparagraph id="H129A19201308453FA2ADDE90478ABD3B" commented="no"><enum>(F)</enum> 
<clause commented="no" display-inline="yes-display-inline" id="H1EF5E3B7056F4E8FAEE059B1E4F90C5B"><enum>(i)</enum><text>$2,000,000,000, to remain available until September 30, 2027, to carry out the program of grants to localities described in subsection (e)(2) in fiscal year 2023;</text></clause> 
<clause commented="no" id="H911D3AADBF634D6E9B67B62EFDD93D1B" indent="up1"><enum>(ii)</enum><text>$2,000,000,000, to remain available until September 30, 2027, to carry out the program of grants to localities described in subsection (e)(2) in fiscal year 2024;</text></clause> 
<clause commented="no" indent="up1" id="HFE50A459F7374B1FB0A9E88A8F70E548"><enum>(iii)</enum><text>$2,000,000,000, to remain available until September 30, 2027, to carry out the program of grants to localities described in subsection (e)(2) in fiscal year 2025;</text></clause> 
<clause commented="no" indent="up1" id="HC0139CE78F644E518204C18D34AA13D4"><enum>(iv)</enum><text>$2,000,000,000, to remain available until September 30, 2027, to carry out the program of grants to localities described in subsection (e)(2) in fiscal year 2026; and</text></clause> 
<clause commented="no" indent="up1" id="HE53319C712F34AF3AEF3757A8611C261"><enum>(v)</enum><text>$2,000,000,000, to remain available until September 30, 2027, to carry out the program of grants to localities described in subsection (e)(2) in fiscal year 2027; and</text></clause></subparagraph> 
<subparagraph id="H9A6194CF431743349EF023C8DA439F8C" commented="no"><enum>(G)</enum> 
<clause commented="no" display-inline="yes-display-inline" id="H97DDE87C7B184DE799BB5D828C7C839C"><enum>(i)</enum><text>$2,000,000,000, to remain available until September 30, 2027, to carry out the program of awards to Head Start agencies described in subsection (e)(3) in fiscal year 2023;</text></clause> 
<clause commented="no" id="H10F2B202DC8A40ECA30418FB75B20135" indent="up1"><enum>(ii)</enum><text>$2,000,000,000, to remain available until September 30, 2027, to carry out the program of awards to Head Start agencies described in subsection (e)(3) in fiscal year 2024;</text></clause> 
<clause commented="no" indent="up1" id="H834E3985B6E947A29BC9AB59132DBE5A"><enum>(iii)</enum><text>$2,000,000,000, to remain available until September 30, 2027, to carry out the program of awards to Head Start agencies described in subsection (e)(3) in fiscal year 2025;</text></clause> 
<clause commented="no" indent="up1" id="HBFDC5812DC1F44C49DCA33315828CB2C"><enum>(iv)</enum><text>$2,000,000,000, to remain available until September 30, 2027, to carry out the program of awards to Head Start agencies described in subsection (e)(3) in fiscal year 2026; and</text></clause> 
<clause commented="no" indent="up1" id="H4880DF2057EE453A9F44241B5AB4A63C"><enum>(v)</enum><text>$2,000,000,000, to remain available until September 30, 2027, to carry out the program of awards to Head Start agencies described in subsection (e)(3) in fiscal year 2027.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H01A46D3D687D4249AACDD3170BB78475"><enum>(c)</enum><header>Payments for state universal preschool services</header> 
<paragraph id="HECDDAF4031A940A896C2616C030E4501"><enum>(1)</enum><header>In general</header><text>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. </text></paragraph> 
<paragraph id="H28F3A89EB1A04D0B888F92FA255150BE"><enum>(2)</enum><header>Payments to states</header> 
<subparagraph id="H1D3FB71E3BB14D7DB08CB8414893025F"><enum>(A)</enum><header>Transition payments for fiscal years 2022 through 2024</header><text>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— </text> 
<clause id="HA8A73665B95C4E1F88E7259D60EDF95D"><enum>(i)</enum><text>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</text></clause> 
<clause id="H908C1E7227434968B1C62442995A0368"><enum>(ii)</enum><text>the existing Federal preschool investments in the State under the Head Start Act, as of the date of the allotment. </text></clause></subparagraph> 
<subparagraph id="HC25DD26C25E4452DAAFA0ABB52AA7169"><enum>(B)</enum><header>Payments for fiscal years 2025 through 2027</header> 
<clause id="HFA12405394004FBE8BEAD1ADFFC7670F"><enum>(i)</enum><header>Preschool services</header><text>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—</text> 
<subclause id="H5BCEDE9C2E804720AECF3C0ABDD506B4" commented="no"><enum>(I)</enum><text>95.440 percent of the State’s expenditures in the year for preschool services provided under subsection (d), for fiscal year 2025; </text></subclause> 
<subclause id="HBA5D69F3557B4B3598C716BE39A37AED" commented="no"><enum>(II)</enum><text>79.534 percent of the State’s expenditures in the year for such preschool services, for fiscal year 2026; and</text></subclause> 
<subclause id="HD5372AE5BD39495EA736E2F6B08C4767" commented="no"><enum>(III)</enum><text>63.627 percent of the State’s expenditures in the year for such preschool services, for fiscal year 2027.</text></subclause></clause> 
<clause id="H46B0F19054534381A4B3D037CC21BF52"><enum>(ii)</enum><header>State activities</header><text>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.</text></clause> 
<clause id="HF1D451D2891840E98B26B1E049CACF8E"><enum>(iii)</enum><header>Non-federal share</header><text>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.</text></clause> 
<clause id="H3067F7D855094374ADF784B019ADF1D5"><enum>(iv)</enum><header>Advance payment; retrospective adjustment</header><text>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.</text></clause></subparagraph> 
<subparagraph id="HD6F626DDA2394643A6FFF5D19BCD114C"><enum>(C)</enum><header>Authorities</header><text>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 State plan under paragraph (5) by the date required by the Secretary, to States with an approved application under that paragraph. </text></subparagraph></paragraph> 
<paragraph id="HA65184A7A7984748A764CE30D7E394C9"><enum>(3)</enum><header>State activities</header><text>A State that receives a payment under paragraph (2) shall carry out all of the following activities:</text> 
<subparagraph id="HFF8C356B9E6D4BD98E1A5CAE35BF4767"><enum>(A)</enum><text>State administration of the State preschool program described in this section. </text></subparagraph> 
<subparagraph id="HEACFBD72C3AB4F449EA5CDB4668B6461"><enum>(B)</enum><text>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.</text></subparagraph> 
<subparagraph id="HE47C7EEE9F7D47F8A4212B04A691E2EA"><enum>(C)</enum><text>Providing outreach and enrollment support for families of eligible children.</text></subparagraph> 
<subparagraph id="H4674F6E375EC4600AE1696922EF36B9E"><enum>(D)</enum><text>Supporting data systems building.</text></subparagraph> 
<subparagraph id="H41DB3CECEA2F41C08F4169EA9854C549"><enum>(E)</enum><text>Supporting staff of eligible providers in pursuing credentials and degrees, including baccalaureate degrees.</text></subparagraph> 
<subparagraph id="H271C4CAF2B03495396CE2E1C5AC035E5"><enum>(F)</enum><text>Supporting activities that ensure access to inclusive preschool programs for children with disabilities.</text></subparagraph> 
<subparagraph id="H39E44E146CCE464AB1FE4E0B1E2BF9E2"><enum>(G)</enum><text>Providing age-appropriate transportation services for children, which at a minimum shall include transportation services for children experiencing homelessness and children in foster care.</text></subparagraph> 
<subparagraph id="H90AF09F1083946AD9CAED434DAB788E4"><enum>(H)</enum><text>Conducting or updating a statewide needs assessment of access to high-quality preschool services. </text></subparagraph></paragraph> 
<paragraph id="H4EF19B3A7D974005AF818B964843A463"><enum>(4)</enum><header>Lead agency</header><text>The Governor of a State desiring to receive a payment under this subsection shall designate a State lead agency (such as a State agency or joint interagency office) for the administration of the State preschool program under this section.</text></paragraph> 
<paragraph id="H628EFC6A2CF24596B558F7AE03DA9A90"><enum>(5)</enum><header>State plan</header><text>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: </text> 
<subparagraph id="H70B374BFCE1E4641B256F6B760B13E33"><enum>(A)</enum><text>A certification that—</text> 
<clause id="HD66B9C30D7D947088573F93D9F7A3723"><enum>(i)</enum><text>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 </text></clause> 
<clause id="H70F078A1E1CF416EB3B6EF6DDF9B680D"><enum>(ii)</enum><text>the State will coordinate such standards with other early learning standards in the State.</text></clause></subparagraph> 
<subparagraph id="H89EA04461A4143329EABC189594BEADC"><enum>(B)</enum><text>An assurance that the State will ensure—</text> 
<clause id="H7F4BEA79CC9C40FCBC25A0BD09F603F4"><enum>(i)</enum><text>all preschool services in the State funded under this section will—</text> 
<subclause id="H38C0477E37DA4AE485B9AD645128AED2"><enum/></subclause> 
<subclause commented="no" display-inline="yes-display-inline" id="HEFEB8CCD801A47F3971B284F1F6B106D"><enum>(I)</enum><text>be universally available to all children in the State without any additional eligibility requirements;</text></subclause> 
<subclause id="H201DC05EC80F4025B41A8D490C966133"><enum>(II)</enum><text>be high-quality, free, and inclusive; and </text></subclause> 
<subclause id="H02CF14F72F6C4AA281C72F4A20626F8E"><enum>(III)</enum><text>by not later than 1 year after the State receives such funding, meet the State’s preschool education standards described in subparagraph (A); and</text></subclause></clause> 
<clause id="H869D8B9B6A7C4F27BE22651BF4DB7FED"><enum>(ii)</enum><text>that the local preschool programs in the State funded under this section will—</text> 
<subclause id="HD7E19A3154164AA8835EFAC5E4CFBA6E"><enum>(I)</enum><text>offer programming that meets the duration requirements of at least 1,020 annual hours; </text></subclause> 
<subclause id="H7504153AD9D2419E8EA8F9ADC11A07AF"><enum>(II)</enum><text>adopt policies and practices to conduct outreach and provide expedited enrollment, including prioritization, to—</text> 
<item id="H68541838114945599B5E8533216D4DB3"><enum>(aa)</enum><text>children experiencing homelessness;</text></item> 
<item id="H8FBCF5DF6DCD43CDBD36227643C0CB9D"><enum>(bb)</enum><text>children in foster care or kinship care;</text></item> 
<item id="HC3E5C80D52D54EAF9611C1A98650B98A"><enum>(cc)</enum><text>children in families who are engaged in migrant or seasonal agricultural labor;</text></item> 
<item id="HD20A9D1782114C989DFD629871E9001C"><enum>(dd)</enum><text>children with disabilities, including eligible children who are served under part C of the Individuals with Disabilities Education Act; and</text></item> 
<item id="HD9858F4FEA634E48B785DC14982FBCAD"><enum>(ee)</enum><text>dual language learners;</text></item></subclause> 
<subclause id="H2935C429C10B4EE29A3584104BECE61B"><enum>(III)</enum><text>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;</text></subclause> 
<subclause id="HF6578CB238FA4512910B5F79BF1A2D2A"><enum>(IV)</enum><text>at a minimum, provide a living wage for all staff of such providers; and</text></subclause> 
<subclause id="HAA21A689567B44EFB37CD22AB1550214"><enum>(V)</enum><text>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—</text> 
<item commented="no" id="H79CFD4E1B50741D5B31A89D0038690E3"><enum>(aa)</enum><text>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</text></item> 
<item commented="no" id="H7C2080579DB34F1784F57507AE3CB331"><enum>(bb)</enum><text>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. </text></item></subclause></clause></subparagraph> 
<subparagraph id="H0A1EAA6D38B3491A96E9F056D4BDCD80"><enum>(C)</enum><text>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.</text></subparagraph> 
<subparagraph id="HE2C91DE805DA4262811C0096B45986E5"><enum>(D)</enum><text>A description of how the State, in establishing and operating the State preschool program supported under this section, will—</text> 
<clause id="HB6A1D6E877F3471BB49C606D99C0295C"><enum>(i)</enum><text>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;</text></clause> 
<clause id="HAB2C16CF9C2C4E5489D99DE744D072B9"><enum>(ii)</enum><text>ensure the State preschool program does not disrupt the stability of infant and toddler child care throughout the State;</text></clause> 
<clause id="H8A0662EAC2024D84BA7146A0E1E2C9F0"><enum>(iii)</enum><text>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);</text></clause> 
<clause id="H2670E53B8A254729BB6959F29A3BE343"><enum>(iv)</enum><text>partner with Head Start agencies to ensure the full utilization of Head Start programs within the State; and</text></clause> 
<clause id="H191A3B2585BA45A39BF4743C1527957E"><enum>(v)</enum><text>distribute new preschool slots equitably among child care (including family child care) providers, Head Start agencies, and schools within the State.</text></clause></subparagraph> 
<subparagraph id="H3A3D8C538E7A43B595F37C4C0225C9A3"><enum>(E)</enum><text>A certification that the State, in operating the program described in this section for a fiscal year—</text> 
<clause id="HDCA1F460B50E4E34ACA246F620DF9AFF"><enum>(i)</enum><text>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</text></clause> 
<clause id="H1509289D308B42DD9E6340B465A2AEB2"><enum>(ii)</enum><text>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. </text></clause></subparagraph> 
<subparagraph id="H329168104D36498F97AB07E171EFC65E"><enum>(F)</enum><text>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.</text></subparagraph> 
<subparagraph id="H77F8E14316784791AB073F1F1E5307EF"><enum>(G)</enum><text>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. </text></subparagraph> 
<subparagraph id="H75F5E426AD8045418561ECA3D73A0B33"><enum>(H)</enum><text>A certification that the State will ensure a highly qualified early childhood workforce to support the requirements of this section.</text></subparagraph> 
<subparagraph id="HD7C9A69BD4754D4A9D10766B25BD943E"><enum>(I)</enum><text>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.</text></subparagraph> 
<subparagraph id="HB5D06CF9741343B5A192BCE987DBC684"><enum>(J)</enum><text>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). </text></subparagraph> 
<subparagraph id="H830AE6ED6AE7460C8039FDF8E79F31E9" commented="no"><enum>(K)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H41CB82CBF09D4DEA91BAEF00796F3CFF"><enum>(6)</enum><header>Duration of the plan</header><text>Each State plan shall remain in effect for a period of 3 years. Amendments to the State plan shall remain in effect for the duration of the plan.</text></paragraph> 
<paragraph id="HB4D06BE696E44579B29EEAD882BC70C1"><enum>(7)</enum><header>Transitional state plan</header> 
<subparagraph id="HF8759211F32B4D75ACEA2E89F26A9598"><enum>(A)</enum><header>In general</header><text>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 by rule require.</text></subparagraph> 
<subparagraph id="H1E4C64D3A42A4506A237ECF7CB810248"><enum>(B)</enum><header>Contents</header><text>The transitional plan shall—</text> 
<clause id="H3B69229593C34FE1942E5EAAA8C53266"><enum>(i)</enum><text>demonstrate that the State will meet the requirements of such plan as determined by the Secretary; and </text></clause> 
<clause id="H1C3B375365A1488DABADA30035DFE200"><enum>(ii)</enum><text>include, at a minimum—</text> 
<subclause id="H959BDCB93B1B4C9EB78F8BE3FDCBBC0C"><enum>(I)</enum><text>an assurance that the State will submit a State plan under paragraph (5); </text></subclause> 
<subclause id="HF9F70EA9B72A4B35B7587F9B707C5475"><enum>(II)</enum><text>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</text></subclause> 
<subclause id="HD18F2E7622D74D66AE6D2653F3387D13"><enum>(III)</enum><text>such data as the Secretary may require on the provision of preschool services in the State. </text></subclause></clause></subparagraph></paragraph></subsection> 
<subsection id="H8BDE3B2EDF4E411191613763A3984F7A"><enum>(d)</enum><header>Subgrants and contracts for local preschool programs</header> 
<paragraph id="H23BD2948C8BE43D2B088047841A199AA"><enum>(1)</enum><header>Subgrants and contracts</header> 
<subparagraph id="HE520CC2948564AB383FA703DE513B31D"><enum>(A)</enum><header>In general</header><text>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 <quote>local preschool programs</quote>) 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).</text></subparagraph> 
<subparagraph id="H9323217F1942407E952789D71FBA6CB5"><enum>(B)</enum><header>Amount</header><text>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.</text></subparagraph> 
<subparagraph id="HB7987E8AA22A487BB04D0AE8B3754536"><enum>(C)</enum><header>Duration</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H7DF6D43C3A0A4BFFBB2366BC89CD3C9C"><enum>(2)</enum><header>Enhanced payments for comprehensive services</header><text>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.</text></paragraph> 
<paragraph id="H79CECC2FFF5A46EABB2B1CFD47AD01B5"><enum>(3)</enum><header>Establishing and expanding universal preschool programs</header> 
<subparagraph id="HED7BAEC6C53C481C85C7AFC7D19C70AF"><enum>(A)</enum><header>Establishing and expanding universal preschool programs in high-need communities</header><text>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—</text> 
<clause id="HD4F296F93D6742BEAF1374C0F7EEB1B7"><enum>(i)</enum><text>use a research-based methodology approved by the Secretary to identify such high-need communities, as determined by— </text> 
<subclause id="H4243142F65054D96A371015298567A10"><enum>(I)</enum><text>the rate of poverty in the community;</text></subclause> 
<subclause id="HDDB5C0061F3D46B6931C150604044A2E"><enum>(II)</enum><text>rates of access to high-quality preschool within the community; and </text></subclause> 
<subclause id="H774F3F5377844FE4900B4E743A515705"><enum>(III)</enum><text>other indicators of community need as required by the Secretary; and</text></subclause></clause> 
<clause id="H80104B1C36EE4DC6A252A1DEE2573EA5"><enum>(ii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="HFFB9FEC711E941FA9891E81801733E58"><enum>(B)</enum><header>Use of funds</header><text>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—</text> 
<clause id="H6A86065DAC954661ADE6BD0AC5FB2C9E"><enum>(i)</enum><text>of personnel (including classroom and administrative personnel), including compensation and benefits;</text></clause> 
<clause id="HE3E2D899AB124FD8BA73209059ACBDD9"><enum>(ii)</enum><text>associated with implementing the State’s preschool standards, providing curriculum supports, and meeting early learning and development standards;</text></clause> 
<clause id="HDA45F34529B045EFA39EAF15E5CFB6E3"><enum>(iii)</enum><text>of professional development, teacher supports, and training;</text></clause> 
<clause id="H7DE5E34EDD2C49D9A77DF065711FB6A0"><enum>(iv)</enum><text>of implementing and meeting developmentally appropriate health and safety standards (including licensure, where applicable), teacher to child ratios, and group size maximums;</text></clause> 
<clause id="H2F722CA6EABA4F04BA3A28B077A4BC5F"><enum>(v)</enum><text>of materials, equipment, and supplies; and</text></clause> 
<clause id="HE6ADEEE73CD742EBA2A887A292285A74"><enum>(vi)</enum><text>of rent or a mortgage, utilities, building security, indoor and outdoor maintenance, and insurance.</text></clause></subparagraph></paragraph> 
<paragraph id="HE22C330D6CCF40069CF6DB650330C427"><enum>(4)</enum><header>Establishing and expanding universal preschool programs in additional communities</header><text>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).</text></paragraph></subsection> 
<subsection id="HF926126FC66F4C56B03511B316F7AF4F"><enum>(e)</enum><header>Grants to localities and Head Start expansion in nonparticipating States</header> 
<paragraph id="H41BACCC8402041A1BA1D6220C28C91ED" commented="no"><enum>(1)</enum><header>Eligible locality defined</header><text>In this subsection, the term <term>eligible locality</term> means a city, county, or other unit of general local government, a local educational agency, or a Head Start agency designated under the Head Start Act.</text></paragraph> 
<paragraph commented="no" id="H34B3746C1ECB48DFAF51EB3BC2CB7540"><enum>(2)</enum><header>Grants to localities</header> 
<subparagraph id="HD930E4D36BA840D096854A18BAAC9754"><enum>(A)</enum><header>In general</header><text>The Secretary shall use funds reserved in subsection (b)(2)(F) to award local universal preschool grants, in accordance with rules established by the Secretary, 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.</text></subparagraph> 
<subparagraph id="H80AB9E8BC5134A99BAFD5C14F378D91E"><enum>(B)</enum><header>Allotments</header><text>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).</text></subparagraph> 
<subparagraph id="H264ABF2248EB4A9D9427778C28B3C49D"><enum>(C)</enum><header>Application</header><text>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.</text></subparagraph> 
<subparagraph id="HCF832054B1F343338E704A903DE811EF"><enum>(D)</enum><header>Recoupment of unused funds</header><text>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). </text></subparagraph></paragraph> 
<paragraph id="H4C1B6E9478A3425A9A621D62765218FF"><enum>(3)</enum><header>Head Start expansion in nonparticipating States</header> 
<subparagraph id="H10284B69684049FB9C96A93D3F9F3E7C"><enum>(A)</enum><header>In general</header><text>If the Secretary determines that an area of a State described in paragraph (2)(A) will not be adequately served under this subsection, either because no eligible locality applied to serve the area or because no application submitted by an eligible locality was considered sufficient, then the Secretary shall use funds appropriated under subsection (b)(2)(G) to make an award to a Head Start agency to carry out the purposes of the Head Start Act in that area.</text></subparagraph> 
<subparagraph id="HD55E32B41FF24725AF334ECBDA237095"><enum>(B)</enum><header>Rule</header><text>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 <quote>base grant</quote> as such term is defined in section 640(a)(7)(A) of the Head Start Act (42 U.S.C. 9835(a)(7)(A)). </text></subparagraph></paragraph> 
<paragraph id="H542B3CF007D14283B2B64E65D00BDD5A"><enum>(4)</enum><header>Priority for serving underserved communities</header><text>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 low-income children as described in subsection (d)(2).</text></paragraph></subsection> 
<subsection id="H8DE19DEB043F4496AABCF5F95C455E4A"><enum>(f)</enum><header>Allowable sources of non-Federal share</header><text>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—</text> 
<paragraph id="H5B7406336EB54A54B66A312D6A1FC3C1"><enum>(1)</enum><text>may be in cash or in kind, fairly evaluated, including facilities or property, equipment, or services;</text></paragraph> 
<paragraph id="H9BC340AF64D341368B10C4BD527670F9"><enum>(2)</enum><text>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;</text></paragraph> 
<paragraph id="H14B2B578C53843BA9C720801CB0FC305"><enum>(3)</enum><text>shall not include contributions being used as a non-Federal share or match for another Federal award;</text></paragraph> 
<paragraph id="H674157A68717421599AA4554A86DB0DD"><enum>(4)</enum><text>shall be provided from State or local sources, contributions from philanthropy or other private organizations, or a combination of such sources and contributions; and</text></paragraph> 
<paragraph id="H309FA580D6F544CB9CB14CFBE0DBA0BF"><enum>(5)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H9F9EB08031944A388301DDCC1AC8F044"><enum>(g)</enum><header>Maintenance of effort</header> 
<paragraph id="H2A9CD6455D33408294297E5607FADC42"><enum>(1)</enum><header>In general</header><text>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 <quote>reduction fiscal year</quote>) 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.</text></paragraph> 
<paragraph id="HD9BADED13ACE42479F1C02FD7C1633E8"><enum>(2)</enum><header>Waiver</header><text>The Secretary, in collaboration with the Secretary of Education, may waive the requirements of paragraph (1) if—</text> 
<subparagraph id="H744AFEBC63EF47DD9313B9FD06162C0C"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HC2B95DF3674342F79BF1A600EB233F7F"><enum>(B)</enum><text>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.</text></subparagraph></paragraph></subsection> 
<subsection id="H9240382D7EB540749F4958259723BAB1"><enum>(h)</enum><header>Supplement not supplant</header><text>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.</text></subsection> 
<subsection id="H0E9FB57F3669413DB78720FD14CAC6BA"><enum>(i)</enum><header>Nondiscrimination provisions</header><text>The following provisions of law shall apply to any program or activity that receives funds provided under this section:</text> 
<paragraph id="HED11AEB720664D77AF594CBA99E63EF8"><enum>(1)</enum><text>Title IX of the Education Amendments of 1972.</text></paragraph> 
<paragraph id="H5B2FC7FDDD234129A95C8022E5DC2DFB"><enum>(2)</enum><text>Title VI of the Civil Rights Act of 1964.</text></paragraph> 
<paragraph id="H0E29BEEECD2F41C2AA7E648802DC71C9"><enum>(3)</enum><text>Section 504 of the Rehabilitation Act of 1973.</text></paragraph> 
<paragraph id="H95826A600EDA4C36818FA2BDF73F4743"><enum>(4)</enum><text>The Americans with Disabilities Act of 1990.</text></paragraph> 
<paragraph id="H58E762C4A094436186A1C50B3DD81178"><enum>(5)</enum><text>Section 654 of the Head Start Act. </text></paragraph></subsection> 
<subsection id="H891BFC89373D40578A4E803654EEF027"><enum>(j)</enum><header>Monitoring and enforcement</header> 
<paragraph id="H5FA6C2C55C2C4603A2E15CE0A7C41A36"><enum>(1)</enum><header>Review of compliance with requirements and state plan</header><text>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).</text></paragraph> 
<paragraph id="H167AF63B1FA146D49543D5E50E8833D2"><enum>(2)</enum><header>Issuance of rule</header><text>The Secretary shall establish by rule procedures for—</text> 
<subparagraph id="HD14F8D04786948279874D9380F97699B"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="H6A3CB07E6FD247368BE4570584AF475B"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H83AD1973ECBA499DBECB80A4FA31A355"><enum>(C)</enum><text>imposing sanctions under this subsection for such a failure. </text></subparagraph></paragraph></subsection></section></subtitle> 
<subtitle id="H06E18A04BEBA40C992076005C17CB1E4"><enum>E</enum><header>Child Nutrition and Related Programs</header> 
<section id="H193B1817FDB14FD781AB7D6B845E096A" section-type="subsequent-section"><enum>24001.</enum><header>Expanding community eligibility</header> 
<subsection id="HCC0EF3CAE33E4168A57E220F9B6B5054"><enum>(a)</enum><header>Multiplier and threshold adjusted</header> 
<paragraph id="HAE6EB7E1488F4673B7316776BA0E697B"><enum>(1)</enum><header>Multiplier</header><text>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: </text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H7C49F8C7899044778C17263CEAFF6462"> 
<clause id="H4E90AFE094464E2F86BF000ED110E4B2"><enum>(vii)</enum><header>Multiplier</header> 
<subclause id="HBEE2083D16834672A8F018A9E17AD064"><enum>(I)</enum><header>Implementation in 2022–2026</header><text>For each school year beginning on or after July 1, 2022, and ending before July 1, 2026, the Secretary shall use a multiplier of 2.5.</text></subclause> 
<subclause id="HE0D10FA523684AFBADE07C2FFDB31332"><enum>(II)</enum><header>Implementation after 2026</header><text display-inline="yes-display-inline">For each school year beginning on or after July 1, 2026, the Secretary shall use a multiplier of 1.6.</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HB3FEB6DC38AC47C2A52B9D021E1F91A9"><enum>(2)</enum><header>Threshold</header><text display-inline="yes-display-inline">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:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HA4DB741C0D9244CB8F91825D82D5D773"> 
<clause id="H393E130B342C4793B38B6F892D86746A"><enum>(viii)</enum><header>Threshold</header> 
<subclause id="HF37F47799E28420E8874E115849A37BD"><enum>(I)</enum><header>Implementation in 2022–2026</header><text display-inline="yes-display-inline">For each school year beginning on or after July 1, 2022, and ending before July 1, 2026, the threshold shall be not more than 25 percent.</text></subclause> 
<subclause id="HD1ECD00ED7A64F54820EC848C66449D4"><enum>(II)</enum><header>Implementation after 2026</header><text display-inline="yes-display-inline">For each school year beginning on or after July 1, 2026, the threshold shall be not more than 40 percent.</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HC31DC76AEFFC43A59E627C2C55DFD550" commented="no"><enum>(b)</enum><header>Statewide community eligibility</header><text display-inline="yes-display-inline">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: </text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H87961E3D71884568955258376CD83C2D"> 
<clause id="H56F3723C702A4336A46C9B855D4858CC" commented="no"><enum>(xiv)</enum><header>Statewide community eligibility</header><text display-inline="yes-display-inline">For each school year beginning on or after July 1, 2022, and ending before July 1, 2026, 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—</text> 
<subclause id="H4A1DC74119BD453BB195ED0716BFF75D" commented="no"><enum>(I)</enum><text>the multiplier described in clause (vii) shall apply;</text></subclause> 
<subclause id="H7C987BADA12A4454BD0B6C38E2C7C408" commented="no"><enum>(II)</enum><text>notwithstanding clause (viii), the threshold shall be zero; and</text></subclause> 
<subclause id="H1F7A451E4FEC44B8982E99A10279F6EE" commented="no"><enum>(III)</enum><text>the percentage of enrolled students who were identified students shall be calculated across all applicable schools in the State regardless of local educational agency.</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="HE7E27862828442AA9F7D6BF747CE6158" section-type="subsequent-section"><enum>24002.</enum><header>Summer electronic benefits transfer for children program</header><text display-inline="no-display-inline">The Richard B. Russell National School Lunch Act is amended by inserting after section 13 (42 U.S.C. 1761) the following: </text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HBE271A2285E5415E8656297C18AD78D1"> 
<section id="H14AAAC9A3B7F4E43BFAE7603865D832B"><enum>13A.</enum><header>Summer electronic benefits transfer for children program</header> 
<subsection id="H88DF9D622D8F4EF487F34DD2BC8A5088"><enum>(a)</enum><header>Program established</header><text>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—</text> 
<paragraph id="H6C7B5A648FCE4A489042404E85EF7503"><enum>(1)</enum><text>in accordance with this section; and</text></paragraph> 
<paragraph id="HF34DA168BC1D4D6B97C9C9915C3D54EA"><enum>(2)</enum><text display-inline="yes-display-inline">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. </text></paragraph></subsection> 
<subsection id="H498D3B374DFD4FC38FB915439EACCAF3"><enum>(b)</enum><header>Summer EBT benefits requirements</header> 
<paragraph id="H17EA54699C474F289E6F9A32FC29E0F7"><enum>(1)</enum><header>Purchase options</header> 
<subparagraph id="HA29670BAC3C44C68969C80D420611281"><enum>(A)</enum><header>Benefits issued by States</header> 
<clause id="HB7B664582EB4473CBF9AE5890C7FD9AA"><enum>(i)</enum><header>WIC participation States</header><text display-inline="yes-display-inline">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—</text> 
<subclause id="H71968BF4EE1644C5821D13C56C72B967"><enum>(I)</enum><text>supplemental foods from retailers that have been approved for participation in—</text> 
<item id="H1827665944E6464B8C1C0AE9BD84253D"><enum>(aa)</enum><text display-inline="yes-display-inline">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 </text></item> 
<item id="H352073D2B0E045FFA5D686D3CCF9F370"><enum>(bb)</enum><text>the program under this section; or</text></item></subclause> 
<subclause id="H32EBF46320A6485DA937D37491B6E27D" commented="no"><enum>(II)</enum><text display-inline="yes-display-inline">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).</text></subclause></clause> 
<clause id="HDD726E130A754E5B916DE43142FAE218"><enum>(ii)</enum><header>Other States</header><text display-inline="yes-display-inline">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.</text></clause></subparagraph> 
<subparagraph id="H93FAAC3C5C804C06913330E1CD5DFA73"><enum>(B)</enum><header>Benefits issued by covered Indian Tribal organizations</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H74C1C45CBA514DA6AA7084E167DAFAD6"><enum>(i)</enum><text>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</text></clause> 
<clause id="HF187AFAE876A48F9AFABD0105CCF161E"><enum>(ii)</enum><text>the program under this section.</text></clause></subparagraph></paragraph> 
<paragraph id="H2E0A53B7413B4526AAC4A4766C7D1363"><enum>(2)</enum><header>Amount</header><text>Summer EBT benefits issued pursuant to subsection (a)—</text> 
<subparagraph id="H5EA689F83D624A94A50775897F11C857"><enum>(A)</enum><text>shall be—</text> 
<clause id="HF580DB6A51D14B2CAB571F8C2051DF81"><enum>(i)</enum><text>for calendar year 2023, in an amount equal to $65 for each child in the eligible household per month during the summer; and </text></clause> 
<clause id="HBA6E413D026E4B05A49AAA9D99574434"><enum>(ii)</enum><text display-inline="yes-display-inline">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</text></clause></subparagraph> 
<subparagraph id="HD40210BA123D433F9AD6C5741EB49FA6"><enum>(B)</enum><text>may be issued—</text> 
<clause id="H4E38E0647EB04024B7287B260014D3AC"><enum>(i)</enum><text> in the form of an EBT card; or</text></clause> 
<clause id="H4F13E21E6B1A4EDFA9A5B4630DDD19B8"><enum>(ii)</enum><text>through electronic delivery. </text></clause></subparagraph></paragraph></subsection> 
<subsection id="H8C4A1095DD5948B391F0BE6FEB2B0F5A"><enum>(c)</enum><header>Enrollment in program</header> 
<paragraph id="HE8EA3DF95BFD463698E651219FAB5BFE"><enum>(1)</enum><header>State requirements</header><text>States participating in the program under this section shall—</text> 
<subparagraph id="H4283E46EFA394054B606F22FFB962D11"><enum>(A)</enum><text>with respect to a summer, automatically enroll eligible children in the program under this section without further application; and</text></subparagraph> 
<subparagraph id="H5D48A28BEB494DC8B5D8AF7DC2CF9C9F"><enum>(B)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HFC6738D978AA4A999F83C3B2C1C3AF2A"><enum>(2)</enum><header>Covered Indian Tribal organization requirements</header><text display-inline="yes-display-inline">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). </text></paragraph></subsection> 
<subsection id="H1B8BE79F600040D796539A9C9A2AE86D"><enum>(d)</enum><header>Implementation grants</header><text>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.</text></subsection> 
<subsection id="H7661991C5B344AC59A2CDAAFFC60EEAF"><enum>(e)</enum><header>Alternate plans in the case of continuous school calendar</header><text display-inline="yes-display-inline">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. </text></subsection> 
<subsection id="H3FC88585ECE44F4198EC0505F8C50B24"><enum>(f)</enum><header>Funding</header> 
<paragraph id="H462E48E335634F27BE926DC57D319844"><enum>(1)</enum><header>Program funding</header><text>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. </text></paragraph> 
<paragraph id="H174C24D68F4445689F02C98E81BFFB10"><enum>(2)</enum><header>Implementation grant funding</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="H10751DAB2F044DD3AA89C005B240CF91" commented="no"><enum>(g)</enum><header>Sunset</header><text display-inline="yes-display-inline">The authority under this section shall terminate on September 30, 2024.</text></subsection> 
<subsection id="H347AE3CB0EDA4E708194F534D733D02C"><enum>(h)</enum><header>Definitions</header><text display-inline="yes-display-inline">In this section:</text> 
<paragraph id="H34B28D8B75134B08A107BFA091428C76"><enum>(1)</enum><header>Covered Indian Tribal organization</header><text display-inline="yes-display-inline">The term <term>covered Indian Tribal organization</term> 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). </text></paragraph> 
<paragraph id="H96D39E0403154EC8A43DA71B961041A0"><enum>(2)</enum><header>Eligible child</header><text display-inline="yes-display-inline">The term <term>eligible child</term> means, with respect to a summer, a child who was, during the school year immediately preceding such summer—</text> 
<subparagraph id="H1683516C85AD416CBF4F4ADE0855728A"><enum>(A)</enum><text display-inline="yes-display-inline">certified to receive free or reduced price lunch under the school lunch program under this Act; </text></subparagraph> 
<subparagraph id="H6BC913B29282402F8B67089D4C79DA15"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H5C18433B7765455C9CE65579C3461A22"><enum>(C)</enum><text display-inline="yes-display-inline">enrolled in a school described in subparagraph (B), (C), (D), (E), or (F) of section 11(a)(1).</text></subparagraph></paragraph> 
<paragraph id="H156EDED75BE0472C95FF9A2163B898C3" commented="no"><enum>(3)</enum><header>Eligible household</header><text>The term <term>eligible household</term> means a household that includes at least 1 eligible child. </text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="HEDA000057BFB47BF8994D1F0F68E28B3" section-type="subsequent-section"><enum>24003.</enum><header>Healthy food incentives demonstration</header> 
<subsection id="H7F1DDDFAF2DF499EB03FB22E840E8E3B" display-inline="no-display-inline"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H111FE5B2E935453F87D9E17AAF9028FC"><enum>(1)</enum><text>technical assistance and evaluation with respect to the activities described in subparagraphs (A) through (D) of paragraph (2); and</text></paragraph> 
<paragraph id="HF99FB4972D1249FB9C7B46C7D6C177B1"><enum>(2)</enum><text display-inline="yes-display-inline">grants and monetary incentives to carry out 1 or more of the following:</text> 
<subparagraph id="HEF966577942C4BAA8E79B8E689771322"><enum>(A)</enum><text display-inline="yes-display-inline">Improving the nutritional quality of meals and snacks served under a child nutrition program.</text></subparagraph> 
<subparagraph id="H61682EB2B316477B8A5CCBA3B1EF19C6"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H86AA7C9332CB4C2CBED910608E0AB6C3"><enum>(C)</enum><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H6ABA3D43AFB64923BFC5781CDD6D19A9"><enum>(D)</enum><text display-inline="yes-display-inline">Funding a statewide nutrition education coordinator—</text> 
<clause id="HFC5BD0C410414CE6A445E97E20CC8ED6"><enum>(i)</enum><text display-inline="yes-display-inline">to support individual school food authority nutrition education efforts; and</text></clause> 
<clause id="H202C101E26524F48A0B4902FED338EAF"><enum>(ii)</enum><text display-inline="yes-display-inline">to facilitate collaboration with other nutrition education efforts in the State.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="HF329656CFBCC418CAD8490BD5FE421A7"><enum>(b)</enum><header>State defined</header><text>In this section, the term <term>State</term> 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)).</text></subsection></section> 
<section id="HD5F663D1EC5347EEA0DF0E0AEDD6A39F" section-type="subsequent-section" display-inline="no-display-inline"><enum>24004.</enum><header>School kitchen equipment grants</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="H797ACDDD5F9944BC9B49F72DC18FC08B" commented="no"><enum>F</enum><header>Human Services and Community Supports</header> 
<section id="H12861EA41D904FD08D865F600778ABF1" commented="no"><enum>25001.</enum><header>Assistive technology</header><text display-inline="no-display-inline">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, to carry out the Assistive Technology Act of 1998 (29 U.S.C. 3003(a)).</text></section> 
<section id="H87C6E6858CE24C9C9D871E336C264727" section-type="subsequent-section" commented="no"><enum>25002.</enum><header> Family violence prevention and services funding</header><text display-inline="no-display-inline">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).</text></section> 
<section id="HA31FCB9D754D40D3BFE8D6C5BE58CE3A" section-type="subsequent-section" commented="no"><enum>25003.</enum><header>Pregnancy assistance fund</header><text display-inline="no-display-inline">Section 10214 of the Patient Protection and Affordable Care Act (42 U.S.C. 18204) is amended by striking the period and inserting <quote>, and $25,000,000 for each of fiscal years 2022 through 2024, to remain available until expended, to carry out this part.</quote>.</text></section> 
<section id="HE8D60A5182264B5ABF70BC47E8301ACA" commented="no"><enum>25004.</enum><header>Funding for the aging network and infrastructure</header> 
<subsection id="H19873B326B5545AD94E6EE2D50254234" commented="no"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H1F9AC45398B9432CBA0BD9D7B89E5097" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">$75,000,000 for the Research, Demonstration, and Evaluation Center for the Aging Network to carry out the activities of the Center under section 201(g) of the Older Americans Act of 1965 (OAA) (42 U.S.C. 3011(g)); </text></paragraph> 
<paragraph id="H2C15F52951F542DBBA93C2BF031A3153" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">$655,000,000 to carry out part B of title III of the OAA (42 U.S.C. 3030d), including for—</text> 
<subparagraph id="H6DC12B31A7974D93A3FC928B0BA165FC" commented="no"><enum>(A)</enum><text>supportive services of the type made available for fiscal year 2021 and authorized under such part;</text></subparagraph> 
<subparagraph id="H0449EA38D7DB44A48E87B32AC4331DEC" commented="no"><enum>(B)</enum><text>investing in the aging services network for the purposes of improving the availability of supportive services, including investing in the aging services network workforce;</text></subparagraph> 
<subparagraph id="HD2AF624821814576BC179AC66B65535E" commented="no"><enum>(C)</enum><text>the acquisition, alteration, or renovation of facilities, including multipurpose senior centers and mobile units; and</text></subparagraph> 
<subparagraph id="H46D125503AC84FD68A0D43AEFFA0276B" commented="no"><enum>(D)</enum><text>construction or modernization of facilities to serve as multipurpose senior centers;</text></subparagraph></paragraph> 
<paragraph id="H9597DF766133446D9D62B98B0DE73B05" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">$140,000,000 to carry out part C of title III of the OAA (42 U.S.C. 3030d–21–3030g–23), 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;</text></paragraph> 
<paragraph id="H99892384EE8C47819401970CBABF38B8" commented="no"><enum>(4)</enum><text display-inline="yes-display-inline">$150,000,000 to carry out part E of title III of the OAA (42 U.S.C. 3030s–3030s-2), including section 373(e) of such part (42 U.S.C. 3030s– 1(e));</text></paragraph> 
<paragraph id="HE781A530C4ED4FF0A41BED524856907C" commented="no"><enum>(5)</enum><text display-inline="yes-display-inline">$50,000,000 to carry out title VI of the OAA (42 U.S.C. 3057–3057o), including part C of such title (42 U.S.C. 3057k-11);</text></paragraph> 
<paragraph id="H1E054784DB424D1AAE264EF1CBCD1B15" commented="no"><enum>(6)</enum><text display-inline="yes-display-inline">$50,000,000 to carry out the long-term care ombudsman program under title VII of the OAA (42 U.S.C. 3058–3058ff);</text></paragraph> 
<paragraph id="HB002308218A044D7BBD1CA3963E7F17A" commented="no"><enum>(7)</enum><text display-inline="yes-display-inline">$59,000,000 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 (42 U.S.C. 3031– 3033a) 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;</text></paragraph> 
<paragraph id="H375A10F93CFB4B32A819F4E2F9146166" commented="no"><enum>(8)</enum><text display-inline="yes-display-inline">$15,000,000 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;</text></paragraph> 
<paragraph id="HB23D9C7526804E939D8C036E9A10C2F5" commented="no"><enum>(9)</enum><text display-inline="yes-display-inline">$1,000,000 for efforts of national training and technical assistance centers supported under the OAA to—</text> 
<subparagraph id="H2E25AA05658742C48D12580FC4364FE5" commented="no"><enum>(A)</enum><text>support expanding the reach of the aging services network to more effectively assist older individuals in remaining socially engaged and active;</text></subparagraph> 
<subparagraph id="HA4C692AFFD454B86921CC2A35A33909B" commented="no"><enum>(B)</enum><text>provide additional support in technical assistance and training to the aging services network to address the social isolation of older individuals;</text></subparagraph> 
<subparagraph id="H6037ADBD830B49CD93FA0EE61F3CA3C7" commented="no"><enum>(C)</enum><text>promote best practices and identify innovation in the field; and</text></subparagraph> 
<subparagraph id="H3D06DBDA883848279358E8AC0F394AC3" commented="no"><enum>(D)</enum><text>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</text></subparagraph></paragraph> 
<paragraph id="HE72E36BF04DF40E88C33146B32F4B05A" commented="no"><enum>(10)</enum><text display-inline="yes-display-inline">$5,000,000 to carry out section 417 of the OAA (42 U.S.C. 3032f).</text></paragraph><continuation-text continuation-text-level="subsection" commented="no">Amounts appropriated by this subsection shall remain available until expended.</continuation-text></subsection> 
<subsection id="HBA3848DF5DC84DF09A904BD1361E63ED" commented="no"><enum>(b)</enum><header>Nonapplicability of certain requirements</header><text display-inline="yes-display-inline">The non-Federal contribution requirements under sections 304(d)(1)(D) and 431(a) of the Older Americans Act of 1965 (42 U.S.C. 3024(d)(1)(D), 3033(a)), and section 373(h)(2) of such Act (42 U.S.C. 3030s–1(h)(2)), shall not apply to—</text> 
<paragraph id="HFB2AF8FF9C344715928741E9E3B339DA" commented="no"><enum>(1)</enum><text>any amounts made available under this section; or</text></paragraph> 
<paragraph id="H86A3150E87514D2391D4D8DF4B55DB2D" commented="no"><enum>(2)</enum><text>any amounts made available under section 2921 of the American Rescue Plan Act of 2021 (Public Law 117–2).</text></paragraph></subsection></section> 
<section id="H2BD2FE270A034319BADA782C05C07964" commented="no"><enum>25005.</enum><header>Technical assistance center for supporting direct care and caregiving</header> 
<subsection id="H2100C829B9CF44E48D77817DC85692D9" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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, to establish, directly or through grants, contracts, or cooperative agreements, a national technical assistance center (referred to in this section as the <quote>Center</quote>) to—</text> 
<paragraph id="H4F041772593D491CBB934BABF7562F42" commented="no"><enum>(1)</enum><text>provide technical assistance for supporting direct care workforce recruitment, education and training, retention, career advancement, and for supporting family caregivers and caregiving activities;</text></paragraph> 
<paragraph id="H5C1FD47E66334F2CB9ACB7D52DB13231" commented="no"><enum>(2)</enum><text>develop and disseminate a set of replicable models or evidence-based or evidence-informed strategies or best practices for—</text> 
<subparagraph id="H91B00B158DDD4362BB73214CB874629D" commented="no"><enum>(A)</enum><text>recruitment, education and training, retention, and career advancement of direct support workers;</text></subparagraph> 
<subparagraph id="HA24137B8638741DB8CBBC03FA129B30F" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">reducing barriers to accessing direct care services; and</text></subparagraph> 
<subparagraph id="HD7A8ECF64C68402DB92124DEF9DE0558" commented="no"><enum>(C)</enum><text>increasing access to alternatives to direct care services, including assistive technology, that reduce reliance on such services;</text></subparagraph></paragraph> 
<paragraph id="HD29269D640DE4B32A9D07A0CC5113C85" commented="no"><enum>(3)</enum><text>provide recommendations for education and training curricula for direct support workers; and</text></paragraph> 
<paragraph id="HB0CC2632F31B42C6B962C692686C8519" commented="no"><enum>(4)</enum><text>provide recommendations for activities to further support paid and unpaid family caregivers, including expanding respite care.</text></paragraph></subsection> 
<subsection id="H9856EEE8F7924EC58F3B264CE8AF4090" commented="no"><enum>(b)</enum><header>Direct support worker defined</header><text>The term <term>direct support worker</term> has the meaning given such term in section 22301.</text></subsection></section> 
<section id="H3928E75877074A88B575F0BBE1375671"><enum>25006.</enum><header>Funding to support unpaid caregivers</header> 
<subsection id="H96BBA6C8100645D6B16E4FD16F2A1C0E"><enum>(a)</enum><header>In general</header><text>In addition to amounts otherwise available, there is appropriated to the Secretary of Health and Human Services (referred to in this section as the <quote>Secretary</quote>) 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).</text></subsection> 
<subsection id="H5C14CBC31E2D4D94860C413DB658F832"><enum>(b)</enum><header>Use of funding</header><text display-inline="yes-display-inline">The Secretary, acting through the Assistant Secretary for Aging, shall use amounts appropriated by subsection (a) 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 unpaid caregivers of older individuals and older relative caregivers.</text></subsection> 
<subsection id="H6C81D92F8AD7498F84A5738930F81A37"><enum>(c)</enum><header>Supplement not supplant</header><text>Amounts appropriated by this section shall be used to supplement and not supplant other Federal, State, or local public funds to support unpaid caregivers.</text></subsection></section> 
<section id="HCCB87957A2E5445DB07671EEA24E4A3F"><enum>25007.</enum><header>Funding to support individuals with intellectual and developmental disabilities</header> 
<subsection id="H6E2C6AEC68944D63B61E7E45F931C933"><enum>(a)</enum><header>In general</header><text>In addition to amounts otherwise available, there is appropriated to the Secretary of Health and Human Services (referred to in this section as the <quote>Secretary</quote>), 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).</text></subsection> 
<subsection id="HC9E29CEE08AB47AD90F3A949DF8B95E7"><enum>(b)</enum><header>Use of funding</header><text display-inline="yes-display-inline">The Secretary, acting through the Administrator of the Administration for Community Living, shall use amounts appropriated by subsection (a) 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.</text></subsection> 
<subsection id="HD172E455A31D49CD95C4A556ABA7838A"><enum>(c)</enum><header>Supplement not supplant</header><text>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.</text></subsection></section> 
<section id="H46C4226716A04046B2B0F3C912C96B32"><enum>25008.</enum><header>Office of the Inspector General of the Department of Health and Human Services</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="H36E0CD520C0D43A18A012F76D778DECA" style="OLC"><enum>G</enum><header>National Service and Workforce Development in Support of Climate Resilience and Mitigation</header> 
<section id="HBDE639B4E16C41FF97D77A7978E76AEF"><enum>26001.</enum><header>Corporation for national and community service and the National Service Trust</header> 
<subsection id="H1D60033B691E47C7BA6D43792B96F1E6"><enum>(a)</enum><header>AmeriCorps State and national</header> 
<paragraph id="H27DF104933774DDE9BA4C2F0A537C057"><enum>(1)</enum><header>In general</header><text>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 to support national service programs described in paragraphs (1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) of subsection (a), and subsection (b)(2), of section 122 of the National and Community Service Act of 1990 (whether or not such entities are already recipients of a grant or other agreement on the date of enactment of this Act) to increase living allowances and improve benefits of participants in such programs.</text></paragraph> 
<paragraph id="H656F0435949A4216AAC14EB848A534EE"><enum>(2)</enum><header>Requirements</header><text>For the purposes of carrying out paragraph (1)—</text> 
<subparagraph id="HA31626E4748646748243274DCFAC107B"><enum>(A)</enum><text>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—</text> 
<clause id="H6B283DDFE5B2425CB5BF06479047811D"><enum>(i)</enum><text>the recipient will serve underserved or low-income communities, and a significant percentage of participants in such program are low-income individuals; and</text></clause> 
<clause id="HFBC1072F9FC94CA9A7630B6A27BD9AAC"><enum>(ii)</enum><text>without such waiver, the recipient cannot meet the requirements of this section; </text></clause></subparagraph> 
<subparagraph id="H5D8B30FD6BED49C6923B1C33B1EB4AA6"><enum>(B)</enum><text>section 189(a) of such Act shall be applied by substituting <quote>125 percent of the amount of the minimum living allowance of a full-time participant per full-time equivalent position</quote> for <quote>$18,000 per full-time equivalent position</quote>; and</text></subparagraph> 
<subparagraph id="HAEE323BDC087471BB1BDA98242C0B458"><enum>(C)</enum><text>section 140(a)(1) of such Act shall be applied by substituting <quote>200 percent of the poverty line</quote> for <quote>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)</quote>. </text></subparagraph></paragraph></subsection> 
<subsection id="H89A411D5A1624CA38244549AE20FF60E"><enum>(b)</enum><header>State commissions</header> 
<paragraph id="H07B312669B004EC99C262AC9D61C8041"><enum>(1)</enum><header>In general</header><text>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. </text></paragraph> 
<paragraph id="HFDD5612191BA46E2A0673B3EC53510D3"><enum>(2)</enum><header>Match waiver</header><text>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. </text></paragraph></subsection> 
<subsection id="H5283BAC378404771A6B15148271D7A2F"><enum>(c)</enum><header>National civilian community corps</header><text>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. </text></subsection> 
<subsection id="HC1AEF05967E146ADB8CFAC32396A1DFC"><enum>(d)</enum><header>AmeriCorps vista</header> 
<paragraph id="HD783108EA8DC43659D8C977470786816"><enum>(1)</enum><header>In general</header><text>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. </text></paragraph> 
<paragraph id="HAAB893358B0143EB8E666D39BF16FB2D"><enum>(2)</enum><header>Requirement</header><text>For purposes of carrying out paragraph (1)—</text> 
<subparagraph id="H0BBDB543D780461E9060E9D7A02FE9FB"><enum>(A)</enum><text>section 105(b)(2)(A) of the Domestic Volunteer Service Act of 1973 shall be applied by substituting <quote>200 percent</quote> for <quote>95 percent</quote>; and </text></subparagraph> 
<subparagraph id="H2EA18ED81646460A83D34AB871063718" commented="no"><enum>(B)</enum><text>section 105(b)(2)(B) of the Domestic Volunteer Service Act of 1973 shall be applied by substituting <quote>210 percent</quote> for <quote>105 percent</quote>. </text></subparagraph></paragraph></subsection> 
<subsection id="H5DAAEC3E11864393A0821CE57CA79356"><enum>(e)</enum><header>National service in support of climate resilience and mitigation</header> 
<paragraph id="H06CF5D7AE48D40DEB2B1844CED5174E4"><enum>(1)</enum><header>In general</header><text>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).</text></paragraph> 
<paragraph id="H9FDE363200664D4A87E26E259B94B5AE"><enum>(2)</enum><header>Availability of Funds</header><text>Amounts appropriated under paragraph (1) shall—</text> 
<subparagraph id="HA9BCCB3BFEEF4402B8EE2EC6D8F890AE"><enum>(A)</enum><text>be available until September 30, 2026, for national service programs described in paragraphs (1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) of subsection (a), and subsection (b)(2), of section 122 of the National and Community Service Act of 1990; and </text></subparagraph> 
<subparagraph id="HE70BF2592C054604BBAAC386C13778A6"><enum>(B)</enum><text>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. </text></subparagraph></paragraph> 
<paragraph id="H88CD8FFA6646454AA762F5C2DB6616CA"><enum>(3)</enum><header>Use of Funds</header> 
<subparagraph id="H04B72145D7734854922FDFAA4DD60FFC"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="HCE968A4A0E28423C8BADD10E8657DD2D"><enum>(B)</enum><header>Programs</header><text>The programs described in subparagraph (A) shall include—</text> 
<clause id="H867AC590C1FA47AAB96A5326D6CE3D6F"><enum>(i)</enum><text>national service programs described in paragraphs (1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) of subsection (a), and subsection (b)(2), of section 122 of the National and Community Service Act of 1990;</text></clause> 
<clause id="H6E68151FADF24E5CA9F7751B8FF7B51F"><enum>(ii)</enum><text>National Civilian Community Corps programs authorized under section 152 of the National and Community Service Act of 1990; and</text></clause> 
<clause id="H63B122C8D3CC4D5FABFA8268B31D9023"><enum>(iii)</enum><text>Volunteers in Service to America programs authorized under section 102 of the Domestic Volunteer Service Act of 1973. </text></clause></subparagraph> 
<subparagraph id="H4D315160F37A4B368F874202E5337410"><enum>(C)</enum><header>Terms</header><text>In funding programs described in subparagraph (A), the Corporation shall ensure— </text> 
<clause id="HDBC4878185A64DA2853A0B191F0207D3"><enum>(i)</enum><text>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; </text></clause> 
<clause id="H17BF0EB95A8F4B5E9485EB76ED50293A"><enum>(ii)</enum><text>such programs utilize culturally competent and multilingual strategies;</text></clause> 
<clause id="HFB6E435B57B14DC28AA06A6014D4AE30"><enum>(iii)</enum><text>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</text></clause> 
<clause id="H1236BE0B97C74A5CA5877CC657ECFA61"><enum>(iv)</enum><text>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.</text></clause></subparagraph></paragraph> 
<paragraph id="H2B8991FCCEFB4A22A2CCC697171C381B"><enum>(4)</enum><header>Requirements</header><text>For the purposes of carrying out paragraph (1)— </text> 
<subparagraph id="H91DFEFE41A7C46049D35BCB9CFB8AC3E"><enum>(A)</enum><text>in implementing national service programs described in paragraph (3)(B)(i) and funded by the appropriations specified in paragraph (1)—</text> 
<clause id="H2F7E7D6739654BD78D7758DDAB1779E1"><enum>(i)</enum><text>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—</text> 
<subclause id="H7A7A0230E62542C8B986455B1BD5D072"><enum>(I)</enum><text>the recipient will serve underserved or low-income communities, and a significant percentage of participants in such program are low-income individuals; and</text></subclause> 
<subclause id="H4C6C9D894DB9407BB3C17AA8BFD7C82B"><enum>(II)</enum><text>without such waiver, the recipient cannot meet the requirements of this section; </text></subclause></clause> 
<clause id="HAF1B7BC898C54DB0A7CC6FB886A6B8BC"><enum>(ii)</enum><text>section 189(a) of the National and Community Service Act of 1990 shall be applied by substituting <quote>125 percent of the amount of the minimum living allowance of a full-time participant per full-time equivalent position</quote> for <quote>$18,000 per full-time equivalent position</quote>;</text></clause> 
<clause id="H3DE39D1100C244B3B6A567CA8649521D"><enum>(iii)</enum><text>section 140(a)(1) of the National and Community Service Act of 1990 shall be applied by substituting <quote>200 percent of the poverty line</quote> for <quote>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)</quote>; and</text></clause> 
<clause id="HECBD098976FE4417A9777056996408ED"><enum>(iv)</enum><text>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</text></clause></subparagraph> 
<subparagraph id="H94B055A28B644C759A84D1609CF24D45"><enum>(B)</enum><text>in implementing national service programs described in paragraph (3)(B)(iii) and funded by the appropriations specified in paragraph (1)— </text> 
<clause id="H86FFEF9E37164DC49BE9F0252C28DB59"><enum>(i)</enum><text>section 105(b)(2)(A) of the Domestic Volunteer Service Act of 1973 shall be applied by substituting <quote>200 percent</quote> for <quote>95 percent</quote>; and</text></clause> 
<clause id="H7B0C91F3375742209C758AC5EB6BBF6D"><enum>(ii)</enum><text>section 105(b)(2)(B) of the Domestic Volunteer Service Act of 1973 shall be applied by substituting <quote>210 percent</quote> for <quote>105 percent</quote>.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H942F081BAF534250B34C61E29FF5A2ED"><enum>(f)</enum><header>Administrative costs</header> 
<paragraph id="H4BD9016C200C4DB7A467691E3AE29522"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="H7C5304F9534B48B99AFBB7365098D3FB"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H9D4B44DA1D0F44C6AC4984B65B108554"><enum>(B)</enum><text>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. </text></subparagraph></paragraph> 
<paragraph id="HD2328DDA567B44B4B0D61DF65FDC7CAE"><enum>(2)</enum><header>Fiscal year 2030 program administration</header><text>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. </text></paragraph> 
<paragraph id="H45BF002D811A43A5AD4504059421E407" commented="no"><enum>(3)</enum><header>Plan</header><text>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—</text> 
<subparagraph id="HFDF9EA5FD1D24B5D9B7E98030B37208F"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H8AAACDDDBC2C4C5782CD645551F05C5C"><enum>(B)</enum><text>consult with the Secretary of Labor and the Inspector General of the Corporation in developing the plan under subparagraph (A).</text></subparagraph></paragraph> 
<paragraph id="HA3240D1CF4424697917F9FCE7713574F"><enum>(4)</enum><header>Outreach</header><text>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.</text></paragraph></subsection> 
<subsection id="H81926C9E50FB43EC923642F0EC582032"><enum>(g)</enum><header>Office of Inspector General</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HE49B11EACD8347828C556A80E5F17856"><enum>(h)</enum><header>National Service Trust</header> 
<paragraph id="HAF7C884416D34A0EBC0BC351F2311656"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="H70A4F6AA937B4B4AACDAC6061809E321"><enum>(A)</enum><text>administration of the National Service Trust; and</text></subparagraph> 
<subparagraph id="H485880A51CD74D6F8E4D3F6BD6995387"><enum>(B)</enum><text>payment to the Trust for the provision of national service educational awards and interest expenses—</text> 
<clause id="H99E997D76EE049AAA4E569C8C241E859"><enum>(i)</enum><text>for participants, for a term of service supported by funds made available under subsection (e); and </text></clause> 
<clause id="H8811E3B83A2F4F98AFB22E9F28A65C37"><enum>(ii)</enum><text>pursuant to section 145(a)(1)(A) of the National and Community Service Act of 1990.</text></clause></subparagraph></paragraph> 
<paragraph id="H9DD0E4892B494CE6A59703BBCEEEF2AD"><enum>(2)</enum><header>Supplemental educational awards</header> 
<subparagraph id="H128B0F4125E741E0824DA0E6B8BC845B"><enum>(A)</enum><header>Appropriation</header><text>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)).</text></subparagraph> 
<subparagraph id="HFCAB73CBD9784B16BDA017A3243E3F61"><enum>(B)</enum><header>Award availability</header><text>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).</text></subparagraph> 
<subparagraph id="H44BF9F7465204666BD077888BBB33C32"><enum>(C)</enum><header>Calculation</header><text>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:</text> 
<clause id="HF7DC0FAA7C5E458F989926225DC8CAEE"><enum>(i)</enum><header>Amount for full-time national service</header><text>For an individual who completes a required term of full-time national service, or the individual’s transferee—</text> 
<subclause id="H06A1F0D799B446068BED2EDE20AAF2BD"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="HA9C6AE41B3964113BB3C4CF1DCD6F60E"><enum>(II)</enum><text>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.</text></subclause></clause> 
<clause id="HB34A6D82954B42E597B98FBE40A83D82"><enum>(ii)</enum><header>Amount for part-time national service</header><text>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).</text></clause> 
<clause id="H53EB319C03F447098AD4D72F403354F6"><enum>(iii)</enum><header>Amount for partial completion of national service</header><text>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. </text></clause></subparagraph></paragraph> 
<paragraph id="H2407F9E2E378496EA7175F3D2D2B5C32"><enum>(3)</enum><header>Period of availability for national service educational awards</header> 
<subparagraph id="H4421740DBCDC44A091DB8CB127F3B87F"><enum>(A)</enum><header>In general</header><text>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).</text></subparagraph> 
<subparagraph id="HDF03C77DD51C458BBB3C4539DD8FD000"><enum>(B)</enum><header>Lengths of time</header><text>The lengths of time described in this subparagraph are as follows:</text> 
<clause id="H5BA9051FAB3D49F388C2DA46B7804314"><enum>(i)</enum><text>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.</text></clause> 
<clause id="H72B9D7AE51A14FAD8BAF5C25E55C08BF"><enum>(ii)</enum><text>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.</text></clause> 
<clause id="HF8B4B8265EDE41CF81E3D02CB7675A3F"><enum>(iii)</enum><text>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.</text></clause> 
<clause id="HDA45108628EC4D7F8C8803F54E8B8D8D"><enum>(iv)</enum><text>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.</text></clause> 
<clause id="HD5EA68BD9C614A52A807E100632DBF7B"><enum>(v)</enum><text>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.</text></clause> 
<clause id="HB0C8A7B77E5149759E12272A1D7AD3B5"><enum>(vi)</enum><text>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.</text></clause> 
<clause id="H1BB2ACDCBD4A416E97B25948E2C7E6DC"><enum>(vii)</enum><text>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. </text></clause></subparagraph></paragraph></subsection> 
<subsection id="HB25B0A66AE034AD18014605FD5088F89"><enum>(i)</enum><header>Limitation</header><text>The funds made available under this section are subject to the condition that the Corporation shall not—</text> 
<paragraph id="H172D9E7A41164D2AAA231401AD983B06"><enum>(1)</enum><text>use such funds to make any transfer to the National Service Trust for any use, or enter into any agreement involving such funds—</text> 
<subparagraph id="H45394729E95442E39AA311C235142270"><enum>(A)</enum><text>that is for a term extending beyond September 30, 2031; or</text></subparagraph> 
<subparagraph id="HE7E606451DD5418A9A069103C3E621EA"><enum>(B)</enum><text>for which or under which any payment could be outlaid after September 30, 2031; and</text></subparagraph></paragraph> 
<paragraph id="H80D5A793220C49C19DBFD4B40DA46897"><enum>(2)</enum><text>use any other funds available to the Corporation to liquidate obligations made under this section. </text></paragraph></subsection> 
<subsection id="H774AE40D157E426195B242D9CA08F83F"><enum>(j)</enum><header>Definition</header><text>For purposes of this section, the term <term>registered apprenticeship program</term> 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 <quote>National Apprenticeship Act</quote>; 50 Stat. 664, chapter 663).</text></subsection></section> 
<section id="HAA584F904DF94DD2B3008CCAE492BE8E"><enum>26002.</enum><header>Workforce development in support of climate resilience and mitigation</header> 
<subsection id="H9357CB2592884867980986A54DC2F3F2"><enum>(a)</enum><header>YouthBuild</header><text>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— </text> 
<paragraph id="HB4D2F95A0388402882163004B1A15DAA"><enum>(1)</enum><text>carrying out activities described in section 171(c)(2) of the Workforce Innovation and Opportunity Act; and</text></paragraph> 
<paragraph id="HF21C48B36D3947DAA8DB082B4D9B1A7E"><enum>(2)</enum><text>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.</text></paragraph></subsection> 
<subsection id="HD5FDC94A4A864BB1ADBE0C4A4EEFA1F3"><enum>(b)</enum><header>Job Corps</header> 
<paragraph id="H9F81F1571E45461988D3C03AF4F53127"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="H98BC7059AB424588BCE814D201E2246C"><enum>(A)</enum><text>providing funds to operators and service providers to—</text> 
<clause id="H567FB8E9B1C7499482D82FDE7B0B5447"><enum>(i)</enum><text>carry out the activities and services described in sections 148 and 149 of the Workforce Innovation and Opportunity Act; and</text></clause> 
<clause id="H2C10D2CB38C64E2096722DC5A8FD4C9A"><enum>(ii)</enum><text>improve and expand access to allowances and services described in section 150 of such Act; and</text></clause></subparagraph> 
<subparagraph id="HD680B0A2213A4B008D7458DA6A640B91"><enum>(B)</enum><text>notwithstanding section 158(c) of such Act, constructing, rehabilitating, and acquiring Job Corps centers to support activities described in subparagraphs (A) and (B).</text></subparagraph></paragraph> 
<paragraph id="HB088E278B4014385AB7A81D9BA8573F6" commented="no"><enum>(2)</enum><header>Eligibility</header><text>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.</text></paragraph></subsection> 
<subsection id="H3209359505AE400EA06C42C427AF181C"><enum>(c)</enum><header>Pre-apprenticeship, and Registered Apprenticeship Programs</header> 
<paragraph id="H027570017D5D43CB91005CD911166CB8"><enum>(1)</enum><header>Pre-apprenticeship programs</header><text>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.</text></paragraph> 
<paragraph id="H8B25D85AE2F5404395AC54E2C6B39958"><enum>(2)</enum><header>Pre-apprenticeship partnerships</header><text>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.</text></paragraph> 
<paragraph id="H30D0E13B582D443182FEF2075B334BF5"><enum>(3)</enum><header>Registered apprenticeship programs</header><text>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.</text></paragraph> 
<paragraph id="H59F260A668DE4ABA80827D24EB464C46"><enum>(4)</enum><header>Participants with Barriers to Employment and nontraditional apprenticeship populations</header><text>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.</text></paragraph></subsection> 
<subsection id="H40BB811D04894AC5A8828F4D822F8A3C"><enum>(d)</enum><header>Reentry employment opportunities program</header><text>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.</text></subsection> 
<subsection id="HBCDD2347FC074260B751745754427BCD"><enum>(e)</enum><header>Paid youth employment opportunities</header><text>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—</text> 
<paragraph id="HAE752212D7634AC78E73B3E55194E9B8"><enum>(1)</enum><text>carried out by public agencies or private nonprofit entities, including community-based organizations;</text></paragraph> 
<paragraph id="H5875E14B22BA4F72AA65FF5BF1F376A2"><enum>(2)</enum><text>provided in conjunction with supportive services and other elements described in section 129(c)(2) of such Act;</text></paragraph> 
<paragraph id="HB0AA4179719A4B508E0E3591B340B2D7"><enum>(3)</enum><text>aligned with the activities described in<italic/> subsection (e)(3) of section 26001; and</text></paragraph> 
<paragraph id="HAC69C8EB9B074758B7BA8BECC7AFD245"><enum>(4)</enum><text>designed to prepare participants for—</text> 
<subparagraph id="H009DD2E59A0A4658B98271E48328D15B"><enum>(A)</enum><text>high-quality, unsubsidized employment opportunities in industry sectors or occupations related to climate resilience or mitigation;</text></subparagraph> 
<subparagraph id="H9358237FD4F84310B5881DCD526BB5F5"><enum>(B)</enum><text>enrollment in an institution of higher education (as defined in section 101 or 102(c) of the Higher Education Act of 1965); and</text></subparagraph> 
<subparagraph id="H86B12C61FBFF4B61A13394436183D683"><enum>(C)</enum><text>registered apprenticeship programs.</text></subparagraph></paragraph></subsection> 
<subsection id="H079932C6F6E54D429C3B8B0A6CEEE184"><enum>(f)</enum><header>Department of Labor Inspector General</header><text>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.</text></subsection> 
<subsection id="H098B8514C82E477B8EBB24C163458997"><enum>(g)</enum><header>Administration</header> 
<paragraph id="HD888280F64614F5D990710C5A4CB1454"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H3F8E70942B1E41639F615F9C6372D533"><enum>(2)</enum><header>Plan</header><text>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—</text> 
<subparagraph id="H3B23AC71B09543539B948754D99C22FA"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HE6161D1D656F48039D2C40DEE1B235B7"><enum>(B)</enum><text>consult with the Chief Executive Officer of the Corporation for National and Community Service in developing the plan under subparagraph (A).</text></subparagraph></paragraph></subsection> 
<subsection id="H7E239B62487C45F18FB649693A2A0DF3"><enum>(h)</enum><header>Definition</header><text>For purposes of this section:</text> 
<paragraph id="HED0B1431EC9F4D8AA7347BEFD8993606"><enum>(1)</enum><header>Climate-related nontraditional apprenticeship occupation</header><text>The term <term>climate-related nontraditional apprenticeship occupation</term> means an apprenticeable occupation—</text> 
<subparagraph id="HEA4A70608D264ACF93AFA931146B660D"><enum>(A)</enum><text>that aligns with the activities described in subsection (e)(3) of section 26001; </text></subparagraph> 
<subparagraph id="H5C4C629AAAD24BFBB8A326B59342A243"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H478546BD0B694D11A170A764D33B5769"><enum>(C)</enum><text>that is related to climate resilience or mitigation.</text></subparagraph></paragraph> 
<paragraph id="H6F796959DC4343E69742A1968956E558"><enum>(2)</enum><header>Registered apprenticeship program</header><text> The term <term>registered apprenticeship program</term> 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 <quote>National Apprenticeship Act</quote>; 50 Stat. 664, chapter 663).</text></paragraph> 
<paragraph id="H6B0D24D25864420190F639D9757E0868"><enum>(3)</enum><header>Wioa definitions</header><text>The terms <term>community-based organization</term>, <term>individual with a barrier to employment</term>, <term>in-school youth</term>, <term>outlying area</term>, and <term>out-of-school youth</term> 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. </text></paragraph></subsection></section></subtitle></title> 
<title id="HF1623958095747A5A4B3B799FDD9395F"><enum>III</enum><header>Committee on Energy and Commerce</header> 
<subtitle id="H3C4E8385AAAE48D58F5848355CC015B5"><enum>A</enum><header>Air Pollution</header> 
<section id="HA6671BBEB4594091A54F4FDC8AFB8488" section-type="subsequent-section" commented="no"><enum>30101.</enum><header>Clean heavy-duty vehicles</header><text display-inline="no-display-inline">The Clean Air Act is amended by inserting after section 131 of such Act (42 U.S.C. 7431) the following:</text> 
<quoted-block style="OLC" id="H4E2BEC48147F424B8C22C01E98CF28A3" display-inline="no-display-inline"> 
<section id="H8F4F9258423145CFB4131DB3D73C6F3B" commented="no"><enum>132.</enum><header>Clean heavy-duty vehicles</header> 
<subsection id="H65F3BD601279421688BF6FFD2333B5DA" commented="no"><enum>(a)</enum><header>Appropriations</header> 
<paragraph id="H72E39627D5914925A721F4AB00A32764" commented="no"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H7073BFD7D75348B2A5FF5E2A1EE41503" commented="no"><enum>(2)</enum><header>Nonattainment areas</header><text display-inline="yes-display-inline">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. </text></paragraph> 
<paragraph id="HAF353A79FD464C5BAF2BD08A206A2145" commented="no"><enum>(3)</enum><header>Reservation</header><text display-inline="yes-display-inline">Of the funds appropriated by paragraph (1), the Administrator shall reserve 3 percent for administrative costs necessary to carry out this section.</text></paragraph></subsection> 
<subsection id="H8B6DD11A75D34E77AD5093B719F36A53" commented="no"><enum>(b)</enum><header>Program</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H96AEEAB32D314DB6AC444F93B0E1A2BF" commented="no"><enum>(1)</enum><text>replacing eligible vehicles with zero-emission vehicles;</text></paragraph> 
<paragraph id="HEAD3446130AB40D4863C82C9C5D9EB8B" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">purchasing, installing, operating, and maintaining infrastructure needed to charge, fuel, or maintain zero-emission vehicles;</text></paragraph> 
<paragraph id="HEF3A4863C87D435AAF7D56266D6D9356" commented="no"><enum>(3)</enum><text>workforce development and training to support the maintenance, charging, fueling, and operation of zero-emission vehicles; and</text></paragraph> 
<paragraph id="H29D5F77A4F80441BB3C7DA29A1EBE98A" commented="no"><enum>(4)</enum><text>planning and technical activities to support the adoption and deployment of zero-emission vehicles.</text></paragraph></subsection> 
<subsection id="H071563EE07BE4559BD2FCCDDCB7BAE30" commented="no"><enum>(c)</enum><header>Applications</header><text>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.</text></subsection> 
<subsection id="H7B8546B7D66C44F696AAFBA1BF0DEBF6" commented="no"><enum>(d)</enum><header>Definitions</header><text>For purposes of this section:</text> 
<paragraph id="H723EE48803414BAA8C5D74775951C1AD" commented="no"><enum>(1)</enum><header>Eligible contractor</header><text>The term <term>eligible contractor</term> means a contractor that is a for-profit or nonprofit entity that has the capacity—</text> 
<subparagraph id="HC61BCD75CA4946D383750D1EDF52BE7E" commented="no"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HB7D1C35107754737B8DFD528B95378E0" commented="no"><enum>(B)</enum><text>to arrange financing for such a sale.</text></subparagraph></paragraph> 
<paragraph id="HC73AE252732E4740A18F5FF9BC97BA7C" commented="no"><enum>(2)</enum><header>Eligible recipient</header><text>The term <term>eligible recipient</term> means—</text> 
<subparagraph id="HBFC07137A2034CB48A7E386877406900" commented="no"><enum>(A)</enum><text>a State;</text></subparagraph> 
<subparagraph id="HB86C7BCA4562474696F37E9AA83FD886"><enum>(B)</enum><text>a municipality;</text></subparagraph> 
<subparagraph id="HD4D8A83EF8A5449EA66621F0E59FEAAE" commented="no"><enum>(C)</enum><text>an Indian tribe;</text></subparagraph> 
<subparagraph id="HEC17C159CEB04BB3A4C776990B05429B" commented="no"><enum>(D)</enum><text>a nonprofit school transportation association; or</text></subparagraph> 
<subparagraph id="HBF70EFF7DC4649EABFB9FADECBCB2E27" commented="no"><enum>(E)</enum><text>an eligible contractor.</text></subparagraph></paragraph> 
<paragraph id="HC0B4B73D63404F8BB90841E7B8A6F99B" commented="no"><enum>(3)</enum><header>Eligible vehicle</header><text display-inline="yes-display-inline">The term <term>eligible vehicle</term> 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).</text></paragraph> 
<paragraph id="H592E5688BE874A5FBA40B8405DCA1061" commented="no"><enum>(4)</enum><header>Zero-emission vehicle</header><text display-inline="yes-display-inline">The term <term>zero-emission vehicle</term> means a vehicle that has a drivetrain that produces, under any possible operational mode or condition, zero exhaust emissions of—</text> 
<subparagraph id="H5309E061ABBB44749C38235F18104D55" commented="no"><enum>(A)</enum><text>any air pollutant that is listed pursuant to section 108(a) (or any precursor to such an air pollutant); and</text></subparagraph> 
<subparagraph id="H187F431B8F9E460D8D4BBCA2B18F8760" commented="no"><enum>(B)</enum><text>any greenhouse gas.</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H4F64341EB0E94ED69CE14237CEE712F0" commented="no"><enum>30102.</enum><header>Grants to reduce air pollution at ports</header><text display-inline="no-display-inline">The Clean Air Act is amended by inserting after section 132 of such Act, as added by section 30101 of this Act, the following:</text> 
<quoted-block style="OLC" id="H165F75F485B64370868D2E9AB3BC45ED" display-inline="no-display-inline"> 
<section id="H82937704E4D44321A65B1B21086A8213"><enum>133.</enum><header>Grants to reduce air pollution at ports</header> 
<subsection id="HCC0E46300F0F44BEBABA4636E9F4CCFE"><enum>(a)</enum><header>Appropriations</header> 
<paragraph id="H882859B56C74457DBAF7F4CB3C76C39C"><enum>(1)</enum><header>General assistance</header><text display-inline="yes-display-inline">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, 2031, to award rebates and grants to eligible recipients on a competitive basis—</text> 
<subparagraph id="HAC6DE56A6C8E468E893FD48ECA121FFB"><enum>(A)</enum><text>to purchase or install zero-emission port equipment or technology for use at, or to directly serve, one or more ports;</text></subparagraph> 
<subparagraph id="H4F49B810FCF6423E8EBADB5D01F728F2"><enum>(B)</enum><text>to conduct any relevant planning or permitting in connection with the purchase or installation of such zero-emission port equipment or technology; and</text></subparagraph> 
<subparagraph id="H32CAE0D5A05C4CF9A44085836332961D"><enum>(C)</enum><text>to develop qualified climate action plans.</text></subparagraph></paragraph> 
<paragraph id="HB75DA29FF28344B9A2430328F5627888"><enum>(2)</enum><header>Nonattainment areas</header><text display-inline="yes-display-inline">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, 2031, 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.</text></paragraph></subsection> 
<subsection id="H0E270115CC2C4CE19611E03B263734A2"><enum>(b)</enum><header>Limitation</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H3AEAED008C9F43CC99125846A9F14BDD"><enum>(c)</enum><header>Administration of funds</header><text>Of the funds made available by this section, the Administrator shall reserve 2 percent for administrative costs necessary to carry out this section.</text></subsection> 
<subsection id="H6FB11E7DFD484D5E9D41CC7C51D097E6"><enum>(d)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H3B6AF7ED0C494E77BBE4C457659F3373"><enum>(1)</enum><header>Eligible recipient</header><text>The term <term>eligible recipient</term> means—</text> 
<subparagraph id="H89956A77113E4D2181FFB605A786E2F1"><enum>(A)</enum><text>a port authority;</text></subparagraph> 
<subparagraph id="H2FA9FDCE481A4081B5CAD862F5090DE2"><enum>(B)</enum><text>a State, regional, local, or Tribal agency that has jurisdiction over a port authority or a port;</text></subparagraph> 
<subparagraph id="H47CD6F359AB5471C8978D70579CE5685"><enum>(C)</enum><text>an air pollution control agency; or</text></subparagraph> 
<subparagraph id="H3974B384A7354429B1F26E08E085E6A3"><enum>(D)</enum><text>a private entity (including a nonprofit organization) that—</text> 
<clause id="H41A03239393F4156B544DB42FE017B96"><enum>(i)</enum><text>applies for a grant under this section in partnership with an entity described in any of subparagraphs (A) through (C); and</text></clause> 
<clause id="HE11960B26BD24FD1B6A3AB4531E7203F"><enum>(ii)</enum><text>owns, operates, or uses the facilities, cargo-handling equipment, transportation equipment, or related technology of a port.</text></clause></subparagraph></paragraph> 
<paragraph id="HC492E41404B1462BBC0C1D652EDD2056"><enum>(2)</enum><header>Qualified climate action plan</header><text>The term <term>qualified climate action plan</term> means a detailed and strategic plan that—</text> 
<subparagraph id="HA29BE6EFEE6447FDA806B21A8AFA329A"><enum>(A)</enum><text>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—</text> 
<clause id="H7D1F01489A5A4AE48487C5D70C664567"><enum>(i)</enum><text>greenhouse gases;</text></clause> 
<clause id="H88B320BA47964F8AA5066F600C28177A"><enum>(ii)</enum><text>an air pollutant that is listed pursuant to section 108(a) (or any precursor to such an air pollutant); and</text></clause> 
<clause id="H756451928398486DA27F29565BDA6C9C"><enum>(iii)</enum><text>hazardous air pollutants;</text></clause></subparagraph> 
<subparagraph id="HCD2F047CAF5947EDAD3F4268452A1C41"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H504765CB78104E2E95A7AB9EB357684A"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HF2005528351943F1BCF8C1AF5BBBCB1B"><enum>(3)</enum><header>Zero-emission port equipment or technology</header><text display-inline="yes-display-inline">The term <quote>zero-emission port equipment or technology</quote> means human-operated equipment or human-maintained technology that—</text> 
<subparagraph id="H98F78DE72C4C4AE3B3D36C2A0A2DA520"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H884D7D5680E141029CFA4236752807C1"><enum>(B)</enum><text>captures 100 percent of the emissions described in subparagraph (A) that are produced by an ocean-going vessel at berth.</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H7CD9077E044B442881095A3526C80E24" commented="no"><enum>30103.</enum><header>Greenhouse gas reduction fund</header><text display-inline="no-display-inline">The Clean Air Act is amended by inserting after section 133 of such Act, as added by section 30102 of this Act, the following:</text> 
<quoted-block style="OLC" id="HBCAC19844E394715A93C4DE9ED8D4D9B" display-inline="no-display-inline"> 
<section id="HE780D0AC50CC43AFB13572D5268C386F" commented="no"><enum>134.</enum><header>Greenhouse gas reduction fund</header> 
<subsection id="H8BFB30D1301B4AC3821368D9447B0FCC" commented="no"><enum>(a)</enum><header>Appropriations</header> 
<paragraph id="H1683ED66472845659F2D4B306E842DAB" commented="no"><enum>(1)</enum><header>Zero-emission technologies</header><text display-inline="yes-display-inline">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 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.</text></paragraph> 
<paragraph id="HC6DD54BBE48A4C63A04413DA86B0F5B0"><enum>(2)</enum><header>Zero-emission vehicle supply equipment</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H7C208414267E4829ADC7B0DB4986F402" commented="no"><enum>(3)</enum><header>General assistance</header><text>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).</text></paragraph> 
<paragraph id="H67521CFCACB649CDBE9BCB18C346DB82" commented="no"><enum>(4)</enum><header>Low-income and disadvantaged communities</header><text>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).</text></paragraph> 
<paragraph id="HE18BC6820FEC4BADB32DE645B85D74BB" commented="no"><enum>(5)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H88DF52D3A1DB4D5182ACD535A7DFED5D" commented="no"><enum>(b)</enum><header>Use of funds</header><text>An eligible recipient that receives a grant pursuant to subsection (a) shall use the grant in accordance with the following:</text> 
<paragraph id="H5B08066B921E4D91BA4032AA36492FF2" commented="no"><enum>(1)</enum><header>Direct investment</header><text>The eligible recipient shall—</text> 
<subparagraph id="HC1C1385CAB5442BC897D520B86E5819A" commented="no"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="HD40BBED1D3D640548D270A16D7E347B0" commented="no"><enum>(B)</enum><text>prioritize investment in qualified projects that would otherwise lack access to financing;</text></subparagraph> 
<subparagraph id="H65B9E2C381394780B9037B5DA00F7B4F" commented="no"><enum>(C)</enum><text>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</text></subparagraph> 
<subparagraph id="H9E3C2DF3C31C484FB6A0F11B0D52242E" commented="no"><enum>(D)</enum><text>meet any requirements set forth by the Administrator to ensure accountability and proper management of funds appropriated by this section.</text></subparagraph></paragraph> 
<paragraph id="H0A95C9E886B14967AD2804D5886378F2" commented="no"><enum>(2)</enum><header>Indirect investment</header><text>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.</text></paragraph></subsection> 
<subsection id="H1E998276E74D4250A3CBF8230703FD60" commented="no"><enum>(c)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H17D3505862294D8B9ABA0A88B82EE74B" commented="no"><enum>(1)</enum><header>Eligible recipient</header><text>The term <term>eligible recipient</term> means a nonprofit organization that—</text> 
<subparagraph id="H44DDFFACBF1044838C5EB3FCB3D77A14" commented="no"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="H1C3AD182BC3F4BBB8B746112D9BD1A9D" commented="no"><enum>(B)</enum><text>does not take deposits other than deposits from repayments and other revenue received from financial assistance provided using grant funds under this section;</text></subparagraph> 
<subparagraph id="H8A08F2B8B5034958835F656A18901E3E" commented="no"><enum>(C)</enum><text>is funded by public or charitable contributions; and</text></subparagraph> 
<subparagraph id="HA4FCB4A597DF48C297B1E6B6924BCB49" commented="no"><enum>(D)</enum><text>invests in or finances projects alone or in conjunction with other investors.</text></subparagraph></paragraph> 
<paragraph id="HA066398E1E7F4DEE8E305634DFFCAE4A" commented="no"><enum>(2)</enum><header>Qualified project</header><text>The term <term>qualified project</term> includes any project, activity, or technology that—</text> 
<subparagraph id="H142ED06332AB4D7B8543FC2887FE5C14" commented="no"><enum>(A)</enum><text>reduces or avoids greenhouse gas emissions and other forms of air pollution in partnership with, and by leveraging investment from, the private sector; or</text></subparagraph> 
<subparagraph id="H6CD6FD9848274DE1AC57A6E4E3C4D80B" commented="no"><enum>(B)</enum><text>assists communities in the efforts of those communities to reduce or avoid greenhouse gas emissions and other forms of air pollution.</text></subparagraph></paragraph> 
<paragraph id="H18C4766C77F74B6AB252E810D753A895" commented="no"><enum>(3)</enum><header>Publicly available equipment</header><text display-inline="yes-display-inline">The term <quote>publicly available equipment</quote> means equipment that—</text> 
<subparagraph id="H8E2A26BDADBE43E3905E9951090DB87F" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">is located at a multi-unit housing structure;</text></subparagraph> 
<subparagraph id="HF9B15EBD4E8A46BE8392A24E66F67FAC" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">is located at a workplace and is available to employees of such workplace or employees of a nearby workplace; or</text></subparagraph> 
<subparagraph id="HA0BFFC4956F54D2D8E4F53101F1FB0BD" commented="no"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H719C97BE117F433CBD788AC65527025F" commented="no"><enum>(4)</enum><header>Zero-emission technology</header><text>The term <term>zero-emission technology</term> means any technology that produces zero emissions of—</text> 
<subparagraph id="HF70DFD2FC7C5498B8CBB477F78073BFE" commented="no"><enum>(A)</enum><text>any air pollutant that is listed pursuant to section 108(a) (or any precursor to such an air pollutant); and</text></subparagraph> 
<subparagraph id="H50D2C79DC45F4D74AEFDB3442DEE892F" commented="no"><enum>(B)</enum><text>any greenhouse gas.</text></subparagraph></paragraph> 
<paragraph id="HDF95D2F98335473B92F7EA0266E7D2A3"><enum>(5)</enum><header>Zero-emission vehicle</header><text>The term <quote>zero-emission vehicle</quote> means a vehicle that has a drivetrain that produces, under any possible operational mode or condition, zero exhaust emissions of—</text> 
<subparagraph id="H1B12F6CBB8C04589813F075DCF69CF7F"><enum>(A)</enum><text>any air pollutant that is listed pursuant to section 108(a) (or any precursor to such an air pollutant); and</text></subparagraph> 
<subparagraph id="H4C8C6A4B8F764175A0E1D6CF98D15242"><enum>(B)</enum><text>any greenhouse gas.</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H99961202E03C4F1B8F804FD5CD392332" commented="no"><enum>30104.</enum><header>Collaborative community wildfire air grants</header> 
<subsection id="H807B4023FFB84A1D97570CE901F3C287" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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<italic>,</italic> 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))<italic/> 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.</text></subsection> 
<subsection id="H2F3231C58F964665B0FBBD5404ADCB6E" commented="no"><enum>(b)</enum><header>Technical assistance</header><text display-inline="yes-display-inline">The Administrator of the Environmental Protection Agency may use amounts made available under subsection (a) to provide technical assistance to any eligible entity in—</text> 
<paragraph id="HBF2C17D021614A9593A6AFF33060ED66" display-inline="no-display-inline" commented="no"><enum>(1)</enum><text>submitting an application for a grant to be made pursuant to this section; or</text></paragraph> 
<paragraph id="H0526CF97629743E3BB6765AA7DD82FC8" commented="no"><enum>(2)</enum><text>carrying out a project using a grant made pursuant to this section.</text></paragraph></subsection> 
<subsection id="H00A190E9152C4016B77F7F29210F924A" commented="no"><enum>(c)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HB26ABA1C8E564CDC8D9D86D1047C6AAE" commented="no"><enum>(d)</enum><header>Eligible entities</header><text>In this section, the term <term>eligible entity</term> means a State, a territory, a unit of local government (including any special district, such as an air quality management district), or an Indian Tribe. </text></subsection></section> 
<section id="H6140025E95B1443BAAE62955B9183DD0" section-type="subsequent-section" commented="no"><enum>30105.</enum><header>Diesel emissions reductions</header> 
<subsection id="H6ABA27CEE1F04F0FB2CB2A98C7E22855" commented="no"><enum>(a)</enum><header>Goods movement</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HF286BE0B5A7A43E2B0938C7CCD556E65" commented="no"><enum>(b)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H611CBB2C413C440AA9D47A5C44CF08E9"><enum>30106.</enum><header>Funding to address air pollution</header> 
<subsection id="H7FE568D42E9D4610830CCA94247CDB38"><enum>(a)</enum><header>Appropriations</header> 
<paragraph id="H9FC8C43C031A48B189C17CD4D334ADAA"><enum>(1)</enum><header>Fenceline air monitoring and screening air monitoring</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HB0916656967F451BAF16F5072AC61FE4"><enum>(2)</enum><header>Multipollutant monitoring stations</header><text display-inline="yes-display-inline">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)—</text> 
<subparagraph id="H85A06CCFB5014A218AE9DBAEA319ECE5"><enum>(A)</enum><text>to expand the national ambient air quality monitoring network with new multipollutant monitoring stations; and</text></subparagraph> 
<subparagraph id="H64CE3231CCF44A7C947390689BE6CC0B"><enum>(B)</enum><text>to replace, repair, operate, and maintain existing monitors.</text></subparagraph></paragraph> 
<paragraph id="H4BC7FEB7C81D46D4AB95BDC3D9A0BBF6"><enum>(3)</enum><header>Air quality sensors in low-income and disadvantaged communities</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HB58C942F0D0545DC9CB487A93EAFD057"><enum>(4)</enum><header>Emissions from wood heaters</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H174AC42EB75241FDA21E7489A309AC46"><enum>(5)</enum><header>Methane monitoring</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H39A6873495CF468E80A8A313D93C6FC7"><enum>(6)</enum><header>Clean Air Act grants</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H98DBE5B217B1419583C9B89C815658D1" commented="no"><enum>(7)</enum><header>Other activities</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H26B02D5CD79C45A29EF35BB7E1AF9F40"><enum>(8)</enum><header>Greenhouse gas and zero-emission standards for mobile sources</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="HEC42F339766C4FF8B3F474256E3EBA39" commented="no"><enum>(b)</enum><header>Administration of funds</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HF4201C616F1A4929888F61ABA0AC03CB"><enum>30107.</enum><header>Funding to address air pollution at schools</header> 
<subsection id="HBD70F6F9867548429023DA62B9E09F2B"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H3A566CE9A1A4423284F97297B86B151F"><enum>(b)</enum><header>Technical assistance</header><text display-inline="yes-display-inline">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)—</text> 
<paragraph id="H0C181FA6BE4E4AFDACCD6F7376E660B5"><enum>(1)</enum><text>to address environmental issues;</text></paragraph> 
<paragraph id="H5CEEACC60B434D4E87A29FC77B7E1EBE"><enum>(2)</enum><text>to develop school environmental quality plans that include standards for school building, design, construction, and renovation; and</text></paragraph> 
<paragraph id="H998D5D4DDA6249D98E77123DD588D2A0"><enum>(3)</enum><text display-inline="yes-display-inline">to identify and mitigate ongoing air pollution hazards.</text></paragraph></subsection></section> 
<section id="HE4BF7D80426847D6A6BC47B4BA9E7339"><enum>30108.</enum><header>Low Emissions Electricity Program</header><text display-inline="no-display-inline">The Clean Air Act is amended by inserting after section 134 of such Act, as added by section 30103 of this Act, the following:</text> 
<quoted-block id="HCB1F13ECDB5B44D1A96A36DFEE5A76A7" style="OLC" act-name=""> 
<section id="HFDE9BB76DC9E4D579371BB3A91DF324C"><enum>135.</enum><header>Low Emissions Electricity Program</header> 
<subsection id="H05C5560FEAA243F49AA4F06935AFB502"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HB938970A20FD42FFA623DB458A8D4B5D"><enum>(1)</enum><text>$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;</text></paragraph> 
<paragraph id="H9D53194A3C894183BF60CD66C513D8D3"><enum>(2)</enum><text>$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;</text></paragraph> 
<paragraph id="H6859D0E347D94170BE3196825089D977"><enum>(3)</enum><text>$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;</text></paragraph> 
<paragraph id="H70BDB2FA718A4D1EA26A01935FC300D9"><enum>(4)</enum><text> $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;</text></paragraph> 
<paragraph id="HF47AF739992148078D2A89815C63B60D"><enum>(5)</enum><text> $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</text></paragraph> 
<paragraph id="H4C4132FBE5CD42B1AEDEEB3EA045095C"><enum>(6)</enum><text display-inline="yes-display-inline">$18,000,000 to carry out this section to ensure that the anticipated reductions in greenhouse gas emissions from domestic electricity generation and use as assessed under paragraph (5) are achieved through use of the authorities of this Act, including through the establishment of requirements under this Act.</text></paragraph></subsection> 
<subsection id="H94C7E073A6CB466DB4E9909EDB25B133"><enum>(b)</enum><header>Administration of Funds</header><text display-inline="yes-display-inline">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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="HEACCBC2311F6488099613935EFE35BC2"><enum>30109.</enum><header>Funding for section 211(o) of the Clean Air Act</header> 
<subsection id="H046297EF155D4A1A9D94FCC59E93E6CD"><enum>(a)</enum><header>Test and protocol development</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H7E20BF2F41E444798DD8EA3C97A9559A"><enum>(1)</enum><text>the development and establishment of tests and protocols regarding the environmental and public health effects of a fuel or fuel additive;</text></paragraph> 
<paragraph id="H9F71666049F14D539ABF126154670114"><enum>(2)</enum><text>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</text></paragraph> 
<paragraph id="H10001BB163154733A5D7B56D65ADD495"><enum>(3)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H3025C041534F40EE8238E87DA40A6921"><enum>(b)</enum><header>Investments in advanced biofuels</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H0E1E2CF6BF4C4860B1802BBE49C387DD"><enum>30110.</enum><header>Funding for implementation of the American Innovation and Manufacturing Act</header> 
<subsection id="H959DE026D27146F0867B658B194327D4"><enum>(a)</enum><header>Appropriations</header> 
<paragraph id="HDBDA390F5B204A27AC0AA4962AF6BD86"><enum>(1)</enum><header>In general</header><text>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).</text></paragraph> 
<paragraph id="H37643ED93A2943698C4DAF24FEE40E63"><enum>(2)</enum><header>Implementation and compliance tools</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="HF780B0785DEA4AB284FA0FC7D169B54E"><enum>(3)</enum><header>Competitive grants</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="H76A4B23A0B6D48C7BD913EBA10034CF9"><enum>(b)</enum><header>Administration of funds</header><text>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.</text></subsection></section> 
<section id="H902359D6D8594871B900A5966125C1F9"><enum>30111.</enum><header>Funding for enforcement technology and public information</header> 
<subsection id="HE2B601E3E01B480D98EA8F3BFDC182A8"><enum>(a)</enum><header>Compliance monitoring</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H92417199F65A47F59208D23B487D8035"><enum>(b)</enum><header>Communications with ICIS</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H3ADFA53FDC1F471797EC08EE9FAE3097"><enum>(c)</enum><header>Inspection software</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HF3CF5B3AE9C941AD856EA220A05F8C16"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H5B99AC431D5443CC8FEB09BAC27FB75A"><enum>(2)</enum><text>to acquire necessary devices on which to run such inspection software.</text></paragraph></subsection></section> 
<section id="H869FDEF193ED47F9A233EF8D8CFD7B9A" section-type="subsequent-section" commented="no"><enum>30112.</enum><header>Greenhouse gas corporate reporting</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="HF5FCA3D33DCC47659FE3B4B9FD77A846" commented="no"><enum>(1)</enum><text>enhanced standardization and transparency of corporate climate action commitments and plans to reduce greenhouse gas emissions;</text></paragraph> 
<paragraph id="H2198D20B4D4E42539E7EF06E6D347E62" commented="no"><enum>(2)</enum><text>enhanced transparency regarding progress toward meeting such commitments and implementing such plans; and</text></paragraph> 
<paragraph id="HFDDC34EE82FE4A5F88B0F5C5324811E9" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">progress toward meeting such commitments and implementing such plans.</text></paragraph></section> 
<section id="HC8B88B46ACF4471E83F86747290B9351" commented="no"><enum>30113.</enum><header>Environmental product declaration assistance</header> 
<subsection id="H87120EBCB8F0440C85C32DE32A6E2652" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H9CB2C18700C54BE493BA4A3E6DCB9E76" commented="no"><enum>(1)</enum><text>providing grants to businesses that manufacture construction materials and products for developing and verifying environmental product declarations;</text></paragraph> 
<paragraph id="H56167C66944B4EA0987379A5D16D7F5C" commented="no"><enum>(2)</enum><text>providing technical assistance to businesses that manufacture construction materials and products in developing and verifying environmental product declarations; and</text></paragraph> 
<paragraph id="H5FBA8790FDFC4FBD92BA685E4984D5A4" commented="no"><enum>(3)</enum><text>carrying out other activities that assist in measuring and steadily reducing the quantity of embodied carbon of construction materials and products.</text></paragraph></subsection> 
<subsection id="HEBC371458E8D4E77ABAC1FD417B5DD3F" commented="no"><enum>(b)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HBBA45D3108C54BB897F3AFE5EBB2B6EB" commented="no"><enum>(c)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HCEE30541A3F249E9ADF98244EC1D7056" commented="no"><enum>(1)</enum><header>Embodied carbon</header><text>The term <term>embodied carbon</term> 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.</text></paragraph> 
<paragraph id="HA0D7992BDD704A938AA9AA025F3688AC" commented="no"><enum>(2)</enum><header>Environmental product declaration</header><text>The term <term>environmental product declaration</term> means a document that reports the environmental impact of a material or product that—</text> 
<subparagraph id="H025B0DA9B8234CEC939ECDEDCE67E422" commented="no"><enum>(A)</enum><text>includes measurement of the embodied carbon of the material or product;</text></subparagraph> 
<subparagraph id="H032886FC3A044902B226BEBAE805F0AA" commented="no"><enum>(B)</enum><text>conforms with international standards, such as a Type III environmental product declaration, as defined by the International Organization for Standardization standard 14025; and</text></subparagraph> 
<subparagraph id="H3F91107C2E3E47A58309C5FE6EDF5D58" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">is developed in accordance with any standardized reporting criteria specified by the Administrator of the Environmental Protection Agency.</text></subparagraph></paragraph></subsection></section> 
<section id="HA19B251794A6403B8C2F0477CE5C00B5" section-type="subsequent-section"><enum>30114.</enum><header>Methane emissions reduction program</header><text display-inline="no-display-inline">The Clean Air Act is amended by inserting after section 135 of such Act, as added by section 30108 of this Act, the following:</text> 
<quoted-block style="OLC" id="HB555F9F6CBC04D128F6ED02F2101B0E5" display-inline="no-display-inline"> 
<section id="HA99461E98D4E4885801EC9A9D6F47572"><enum>136.</enum><header>Methane emissions and waste reduction incentive program for petroleum and natural gas systems</header> 
<subsection id="HB0901F91537D4FF6B65A4B7DA8FA5212"><enum>(a)</enum><header>Incentives for methane mitigation and monitoring</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated for fiscal year 2022 , out of any money in the Treasury not otherwise appropriated, $775,000,000, to remain available until September 30, 2028—</text> 
<paragraph id="HF9DB3434400D495D9E9D1C0D1667E2FC"><enum>(1)</enum><text>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 preparing and submitting greenhouse gas reports under subpart W of part 98 of title 40, Code of Federal Regulations (or successor regulations);</text></paragraph> 
<paragraph id="H93BB91C2521E4A7D85D955BC9FC7FC3B"><enum>(2)</enum><text>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;</text></paragraph> 
<paragraph id="HFD1B6B786AFA46CE99C130D933178411"><enum>(3)</enum><text>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—</text> 
<subparagraph id="HD146F4265FD5488C91C8E667378EEDFC"><enum>(A)</enum><text>improving climate resiliency of communities and petroleum and natural gas systems;</text></subparagraph> 
<subparagraph id="H1B7630D8E9A247668642BC59DEE94F17"><enum>(B)</enum><text>improving and deploying industrial equipment and processes that reduce methane and other greenhouse gas emissions and waste;</text></subparagraph> 
<subparagraph id="H9383BF5C45674F63A1DEB4566C57B2AC"><enum>(C)</enum><text>supporting innovation in reducing methane and other greenhouse gas emissions and waste from petroleum and natural gas systems;</text></subparagraph> 
<subparagraph id="H20A3F3A518C448A0AC4E944194C9F3A6"><enum>(D)</enum><text>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</text></subparagraph> 
<subparagraph id="H87036E165D6C43ABB71C92582AEBB61D"><enum>(E)</enum><text>supporting environmental restoration; and</text></subparagraph></paragraph> 
<paragraph id="H47182E29E8524818965F9B99B8344461"><enum>(4)</enum><text>to cover all direct and indirect costs required to administer this section, including the costs of implementing the waste emissions charge, preparing inventories, gathering empirical data, and tracking emissions.</text></paragraph></subsection> 
<subsection id="H36FDFDC5C0FD4BD0BEC1CFD010751C86"><enum>(b)</enum><header>Waste emissions charge</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H424876D2AFCA482AAD0F82F4BEC07318"><enum>(c)</enum><header>Applicable facility</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>applicable facility</quote> 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):</text> 
<paragraph id="H832C7107A4F642CD9D25967CF65B7742"><enum>(1)</enum><text display-inline="yes-display-inline">Offshore petroleum and natural gas production.</text></paragraph> 
<paragraph id="H040474D77C0646D499103148A3D4645B"><enum>(2)</enum><text>Onshore petroleum and natural gas production.</text></paragraph> 
<paragraph id="H42D003B0353547998AC4B1F00B4E7474"><enum>(3)</enum><text>Onshore natural gas processing,</text></paragraph> 
<paragraph id="H36129C9456AD4D8AAF1228B45F4AE0D3"><enum>(4)</enum><text>Onshore natural gas transmission compression.</text></paragraph> 
<paragraph id="H1729FD21C14C46F29E649C079810D1B2"><enum>(5)</enum><text>Underground natural gas storage.</text></paragraph> 
<paragraph id="HB09DFFD5E33C4318A9E39779987A1E60"><enum>(6)</enum><text>Liquefied natural gas storage.</text></paragraph> 
<paragraph id="H3A3CB0E497794FF9968AA4D12A8287C5"><enum>(7)</enum><text>Liquefied natural gas import and export equipment.</text></paragraph> 
<paragraph id="HBC9D4F8A90BC4663A853ED6637025923"><enum>(8)</enum><text>Onshore petroleum and natural gas gathering and boosting.</text></paragraph> 
<paragraph id="H07D3D49037BD47FE997D28293B590006"><enum>(9)</enum><text>Onshore natural gas transmission pipeline.</text></paragraph></subsection> 
<subsection id="H7F4F4F199C3247D68960E13AA1D720A4"><enum>(d)</enum><header>Charge Amount</header><text display-inline="yes-display-inline">The amount of a charge under subsection (b) for an applicable facility shall be equal to the product obtained by multiplying—</text> 
<paragraph id="HF818FFA440A14CE98D854D16CDF35895"><enum>(1)</enum><text display-inline="yes-display-inline">the number of tons of methane reported for the applicable facility emitted above the applicable annual waste emissions thresholds listed in (e), pursuant to subpart W of part 98 of title 40, Code of Federal Regulations (or any successor regulations), during the previous reporting period; and</text></paragraph> 
<paragraph id="H769AC94A9A554F2E8DC856A871486B5A"><enum>(2)</enum> 
<subparagraph id="H771820F7A3FD450FAEC6F3B791E156DB" display-inline="yes-display-inline"><enum>(A)</enum><text display-inline="yes-display-inline">$900 for emissions reported for calendar year 2023;</text></subparagraph> 
<subparagraph id="HE4A02DBC3CCD4A509DF4062A3E01A142" indent="up1"><enum>(B)</enum><text>$1200 for emissions reported for calendar year 2024; or</text></subparagraph> 
<subparagraph id="H75AA8540E1F34827943D477690A9222D" indent="up1"><enum>(C)</enum><text>$1500 for emissions reported for calendar year 2025 and each year thereafter.</text></subparagraph></paragraph></subsection> 
<subsection id="H8147E0397C6C4464BD38B21380652864"><enum>(e)</enum><header>Waste emissions threshold</header> 
<paragraph id="HAC6B5B9238D94D03AC4CF874779E3897"><enum>(1)</enum><header>Petroleum and natural gas production</header><text>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—</text> 
<subparagraph id="HFD798F141E7A493A800BF684628C969D"><enum>(A)</enum><text>0.20 percent of the natural gas sent to sale from such facility; or</text></subparagraph> 
<subparagraph id="H919CAA93D04843FC8280423188F91DAA"><enum>(B)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HD0439E51D6FA4B9290E16850C6F327C8"><enum>(2)</enum><header>Nonproduction petroleum and natural gas systems</header><text>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.</text></paragraph> 
<paragraph id="H9399F434CBF34A3E95D4671A2BBB988A"><enum>(3)</enum><header>Natural gas transmission</header><text>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.</text></paragraph> 
<paragraph id="H6C238B8F487D42F3AC8A490974301F9A"><enum>(4)</enum><header>Exemption</header><text>Charges under paragraph (1) shall not be imposed with respect to emissions caused by unreasonable delay in environmental permitting of gathering infrastructure.</text></paragraph></subsection> 
<subsection id="HF645BE328F134AAB82EC6D1D5732202A"><enum>(f)</enum><header>Period</header><text>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.</text></subsection> 
<subsection id="H94983D96AE7641B9BC249893D2776250"><enum>(g)</enum><header>Implementation</header><text>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.</text></subsection> 
<subsection id="H25D18432189A490988CBCAA13431149A"><enum>(h)</enum><header>Reporting</header><text>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—</text> 
<paragraph id="H52A118D4A7404AB0ABFECC807DCBCCD2"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="HE72BD6FF64F1492FA7073B5EDDC16C9E"><enum>(2)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H6F403A0776294956817EA99B845D5166"><enum>(i)</enum><header>Liability for charge payment</header><text>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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H1EC7891F500946E8942729594AC6962E" commented="no"><enum>30115.</enum><header>Funding for the Office of the Inspector General of the Environmental Protection Agency</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HC78334265C7C43CB992E60873F8186D2" section-type="subsequent-section"><enum>30116.</enum><header>Climate Pollution Reduction Grants</header><text display-inline="no-display-inline">The Clean Air Act is amended by inserting after section 136 of such Act, as added by section 30114 of this Act, the following:</text> 
<quoted-block style="OLC" id="H02E9197EEA6E4400AF2427C500D928C2" display-inline="no-display-inline"> 
<section id="H7B2A2307050E4598A275D5501C373D1B"><enum>137.</enum><header>Greenhouse Gas Air Pollution Plans and Implementation Grants</header> 
<subsection id="H26E589ADA4744ED599C80C571CC21E98"><enum>(a)</enum><header>Appropriations</header> 
<paragraph id="H2D4F0672780D455DAE00B19E6BCA3DAB"><enum>(1)</enum><header>Greenhouse gas air pollution planning grants</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="HDF9E844127244EC78C09C4F88830425B"><enum>(2)</enum><header>Greenhouse gas air pollution implementation grants</header><text display-inline="yes-display-inline">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, 2031, to carry out subsection (c).</text></paragraph> 
<paragraph id="H2C354D297CD6493D9B02CA93C40D142B"><enum>(3)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H96E0A1E3D1DA497CBB96E2BCB0EB8AF1"><enum>(b)</enum><header>Greenhouse gas air pollution planning grants</header><text display-inline="yes-display-inline">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. </text></subsection> 
<subsection id="H61E6EA41A2B142A7A7C177FA827494DA"><enum>(c)</enum><header>Greenhouse gas air pollution reduction implementation grants</header> 
<paragraph id="H647ED371F8094EA095BA17743D310682"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The Administrator shall competitively award grants to eligible entities to implement plans developed under subsection (b).</text></paragraph> 
<paragraph id="HFB211837BC63411880D6209AA762568F"><enum>(2)</enum><header>Application</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H48D1A384759D4961A235C4E43577B26C"><enum>(A)</enum><text>the degree to which greenhouse gas air pollution is projected to be reduced, including with respect to low-income and disadvantaged communities; and</text></subparagraph> 
<subparagraph id="HB9450BB24A884458B878C629DB25F28F"><enum>(B)</enum><text>the quantifiability, specificity, additionality, permanence, and verifiability of such projected greenhouse gas air pollution reduction. </text></subparagraph></paragraph> 
<paragraph id="H5F0FBF0C5C40441F93FC888BBB7C0F98" commented="no"><enum>(3)</enum><header>Terms and conditions</header><text display-inline="yes-display-inline">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. </text></paragraph></subsection> 
<subsection id="H827341FF15914623890943D0A7F36A47"><enum>(d)</enum><header>Eligible entity defined</header><text>In this section, the ter<editorial/>m <term>eligible entity</term> means—</text> 
<paragraph id="H45B071973B76426DB6E04FB2D5C4F3FD"><enum>(1)</enum><text>a State;</text></paragraph> 
<paragraph id="HB66CDB7102324CDEADBEB4F63BF32B8F"><enum>(2)</enum><text display-inline="yes-display-inline">an air pollution control agency;</text></paragraph> 
<paragraph id="H1FC303695B3D4B899825E9694B6FDA34"><enum>(3)</enum><text>a municipality;</text></paragraph> 
<paragraph id="HC8E915CE0C324C6AB5E4BA9E60CA2C11"><enum>(4)</enum><text>an Indian tribe; and</text></paragraph> 
<paragraph id="H0CA2FFE34CBE46E6A1193C06D8AAC301"><enum>(5)</enum><text>a group of one or more entities listed in paragraphs (1) through (4).</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H2EA2890C185F4836B46A580DF97B96B1"><enum>30117.</enum><header>Environmental Protection Agency efficient, accurate, and timely reviews</header><text display-inline="no-display-inline"> 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.</text></section> 
<section id="HE37B816C5E4D424DB9B0CD06ADE03C73"><enum>30118.</enum><header>Low-embodied carbon labeling for construction materials for transportation projects</header> 
<subsection id="HDE976088D3FC4A808D5D348D8CDEA5B5"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HDB17C5C248414614995D1DBFA738FC73"><enum>(b)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H329A779A6A7741C292BCCD5E2A135ABD"><enum>(1)</enum><header>Embodied carbon</header><text>The term <quote>embodied carbon</quote> 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.</text></paragraph> 
<paragraph id="HD836AD1D9F89490C8C34A5D6A5C9E2EE" commented="no"><enum>(2)</enum><header>Environmental product declaration</header><text>The term <quote>environmental product declaration</quote> means a document that reports the environmental impact of a material or product that—</text> 
<subparagraph id="HC696430F80494339B1C7F63D9031DC98" commented="no"><enum>(A)</enum><text>includes measurement of the embodied carbon of the material or product;</text></subparagraph> 
<subparagraph id="H1788B615A9104E3F9ADFFFB524320BEE" commented="no"><enum>(B)</enum><text>conforms with international standards, such as a Type III environmental product declaration as defined by the International Organization for Standardization standard 14025; and</text></subparagraph> 
<subparagraph id="HF6E1132B9DE44F199B3526E805F389FA" commented="no"><enum>(C)</enum><text>is developed in accordance with any standardized reporting criteria specified by the Administrator of the Environmental Protection Agency.</text></subparagraph></paragraph> 
<paragraph id="HC787421A1BFC4DC0A05739830F111AE2"><enum>(3)</enum><header>Low-embodied carbon construction materials and products</header><text>The term <quote>low-embodied carbon construction materials and products</quote> 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.</text></paragraph></subsection></section></subtitle> 
<subtitle id="H431F5C4F76EB4FB0A232B20DEE5CB874"><enum>B</enum><header>Hazardous Materials</header> 
<section id="HAADE5CA24E4F4B38A9C59EF25EB20C2A"><enum>30201.</enum><header>Grants to reduce waste in communities</header><text display-inline="no-display-inline">The Solid Waste Disposal Act is amended by inserting after section 7010 (42 U.S.C. 6979b) the following:</text> 
<quoted-block style="OLC" id="H18855491106E41C2BE055967E1A6F430" display-inline="no-display-inline"> 
<section id="H6FF7DFB8943943D7B5E7E5E581626D35"><enum>7011.</enum><header>Grants to reduce waste in communities</header> 
<subsection id="H6176FAB2F3D44864AC62DB08BFCCA10B"><enum>(a)</enum><header>Appropriations</header> 
<paragraph id="H6893B81B585A4F64AA9668D95C5318DC"><enum>(1)</enum><header>Organics recycling and food waste</header><text>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 expended, to make grants, on a competitive basis, to eligible recipients for projects in, or directly serving, low-income or disadvantaged communities to—</text> 
<subparagraph id="HE4011DA72BBE4DED8D18885C62E6A0F6"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H0429DA53D4264093B4D04519C0AC7A1E"><enum>(B)</enum><text>measure, reduce, and prevent food waste.</text></subparagraph></paragraph> 
<paragraph id="H2051CF8B495C44609236A308244F39F0"><enum>(2)</enum><header>Other waste reduction activities</header><text>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 expended, to make grants, on a competitive basis, to eligible recipients for projects in, or directly serving, low-income or disadvantaged communities to—</text> 
<subparagraph id="H715780F084124E3EB23DD0A177DA095B"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="HE0680346262948D9AE0762527D59A563"><enum>(B)</enum><text>create market demand or manufacturing capacity for recovered, recyclable, or recycled commodities and products, including compost; or</text></subparagraph> 
<subparagraph id="H156A2F5352BF43C48D4320CE59E87D2B"><enum>(C)</enum><text>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—</text> 
<clause id="HB73762CA7BD44751AF32C5C423EE263A"><enum>(i)</enum><text>expanding the availability of source-separated organic waste collection;</text></clause> 
<clause id="H8A49B2C1A1924703937FD5DE7CEE4A7E"><enum>(ii)</enum><text>encouraging diversion of organic waste from landfills; or</text></clause> 
<clause id="H52A91BB893C348DCBFCDBCD04944CA42"><enum>(iii)</enum><text>increasing fees imposed on the disposal of waste, including organic waste, at landfills.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="HEF43D196F1874ED39186D1D3CBD7EAD5"><enum>(b)</enum><header>Administration of funds</header><text>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.</text></subsection> 
<subsection id="HF28FB0C2002D4E7E8BC1B86231B13426"><enum>(c)</enum><header>Definition of eligible recipient</header><text>In this section, the term <term>eligible recipient</term> means—</text> 
<paragraph id="H3703ADCA313C4B8F8DDA327ED7B90285"><enum>(1)</enum><text>a single unit of State, local, or Tribal government; or</text></paragraph> 
<paragraph id="H7F9252EBD42E4EE1BC495E2EB12B13D9"><enum>(2)</enum><text>a nonprofit organization.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="HB35B327F84E44E34A6B771CBE36EEA35"><enum>30202.</enum><header>Environmental and climate justice block grants</header><text display-inline="no-display-inline">The Clean Air Act is amended by inserting after section 136, as added by subtitle A of this title, the following:</text> 
<quoted-block style="OLC" id="H1BD21A40BAF64083BD3AB7D58D7524E5" display-inline="no-display-inline"> 
<section id="H556090FA304A499CBFA9645946276643"><enum>137.</enum><header>Environmental and climate justice block grants</header> 
<subsection id="H9CA9D347E54246A7B3530A19F4F24415"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HA1AB21AED0E44B759ABE1AEB5926CB14"><enum>(1)</enum><text>$2,800,000,000 to remain available until expended, to award grants for the activities described in subsection (b); and</text></paragraph> 
<paragraph id="H05A562304CFF433AAC9C8464D7B2E669"><enum>(2)</enum><text>$200,000,000 to remain available until expended, to provide technical assistance to eligible entities related to grants awarded under this section.</text></paragraph></subsection> 
<subsection id="H5C4E64EA7C9E43F18450F52482CBD28B"><enum>(b)</enum><header>Grants</header> 
<paragraph id="HA490983F9EC841B3B948BDBF78489692"><enum>(1)</enum><header>In general</header><text>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. </text></paragraph> 
<paragraph id="H605A6D1B9F8F4F72BB19CFDC71B54709"><enum>(2)</enum><header>Eligible activities</header><text>An eligible entity may use a grant awarded under this subsection for—</text> 
<subparagraph id="HED89DFDD4FB947789285E6DFD9933461"><enum>(A)</enum><text>community-led air and other pollution monitoring, prevention<italic>,</italic> 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;</text></subparagraph> 
<subparagraph id="HCA4B0FB940F24DD599F5B58A73505E62"><enum>(B)</enum><text>mitigating climate and health risks from urban heat islands, extreme heat, wood heater emissions, and wildfire events;</text></subparagraph> 
<subparagraph id="H5028F3E48B324035A048C679BD742FDC"><enum>(C)</enum><text display-inline="yes-display-inline">climate resiliency and adaptation;</text></subparagraph> 
<subparagraph id="HF6BB80FF12E24B059DEC00AB95B03842"><enum>(D)</enum><text>reducing indoor toxics and indoor air pollution; or</text></subparagraph> 
<subparagraph id="H1BFE7EAF0D854C5BA8BCA43F26D5BA70"><enum>(E)</enum><text>facilitating engagement of disadvantaged communities in State and Federal public processes, including facilitating such engagement in advisory groups, workshops, and rulemakings.</text></subparagraph></paragraph> 
<paragraph id="HB35265E653954199A1373548E7FDE605"><enum>(3)</enum><header>Eligible entities</header><text>In this subsection, the term <term>eligible entity</term> means—</text> 
<subparagraph id="H1C1B5AB0A475460D839201716967CDA7"><enum>(A)</enum><text>a partnership between—</text> 
<clause id="HD7A0FAA64E64427D9703936DEBEFE257"><enum>(i)</enum><text>an Indian Tribe, a local government, or an institution of higher education; and</text></clause> 
<clause id="H686D1ED2FCA74972AA946FCD7A1C2E85"><enum>(ii)</enum><text>a community-based nonprofit organization;</text></clause></subparagraph> 
<subparagraph id="H85CF83C34CB542D5AAA9FCB6ECCAF313"><enum>(B)</enum><text>a community-based nonprofit organization; or</text></subparagraph> 
<subparagraph id="H1B4384E4DD624622A55A196697795248"><enum>(C)</enum><text>a partnership of community-based nonprofit organizations.</text></subparagraph></paragraph></subsection> 
<subsection id="HEC91F11F3A0345A597A672EAA74F9BF9"><enum>(c)</enum><header>Administrative costs</header><text>The Administrator shall reserve 7 percent of the amounts made available under subsection (a) for administrative costs to carry out this section. </text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H29180DA8788E4DB99F70CE6408324657"><enum>30203.</enum><header>Funding for data collection on national recycling efforts</header><text display-inline="no-display-inline">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 expended, 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.</text></section></subtitle> 
<subtitle id="H95CEBAEE00FA4128912897CE6805D3B1"><enum>C</enum><header>Drinking Water</header> 
<section id="HE7AF9769194646B6A6AAAAE59B6DC158" commented="no"><enum>30301.</enum><header>Lead remediation projects</header> 
<subsection commented="no" id="H24F70899D0444DAFB7D32BCF789C3256"><enum>(a)</enum><header>In general</header><text>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—</text> 
<paragraph commented="no" id="H2BF7FA021D8C42EC8759EE6AB4563EDF"><enum>(1)</enum><text>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;</text></paragraph> 
<paragraph commented="no" id="H6057C150D74842F7A1E50DB5BB33EA5E"><enum>(2)</enum><text>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</text></paragraph> 
<paragraph commented="no" id="H954E226D74084F758091AD04FDF70E51"><enum>(3)</enum><text>grants under subsection (d) of section 1464 of that Act (42 U.S.C. 300j–24)—</text> 
<subparagraph commented="no" id="H07C64DCE9FD94CE9A8EB3C0D4F9BB5CD"><enum>(A)</enum><text>to pay the costs of replacement of drinking water fountains in schools and child care programs that serve disadvantaged communities;</text></subparagraph> 
<subparagraph commented="no" id="HF9671AB5A1894A06BFCFC50FFF632E25"><enum>(B)</enum><text>for lead remediation projects in buildings operated by entities eligible for grants under that subsection that serve disadvantaged communities; and</text></subparagraph> 
<subparagraph commented="no" id="H96805949CB534E2789FA1B7A8E514F0C"><enum>(C)</enum><text>for compliance monitoring in disadvantaged communities.</text></subparagraph></paragraph></subsection> 
<subsection commented="no" id="H70D53837D9D64F1BAB132BFAB22B40DD"><enum>(b)</enum><header>Cost-share waiver</header><text>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.</text></subsection> 
<subsection commented="no" id="HB014654A9CFB4B1DA22FC5A7B239D3B3"><enum>(c)</enum><header>Administrative costs</header><text>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.</text></subsection></section> 
<section id="HA872CE7FD97C4ED0AB817B6103AD0900"><enum>30302.</enum><header>Funding for water assistance program</header> 
<subsection id="HF7B07731CE664D56B0F18EFE7F639CD7"><enum>(a)</enum><header>Appropriation</header><text>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.</text></subsection> 
<subsection id="HD353BA635F26423B815AB7930DE09E73"><enum>(b)</enum><header>Requirement</header><text>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.</text></subsection> 
<subsection commented="no" id="H35CB5EA4F23A45039534130655AED55B"><enum>(c)</enum><header>Cost-share waiver</header><text>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.</text></subsection> 
<subsection commented="no" id="H7A9BD6FC62B14DC39094666A1431CA5D"><enum>(d)</enum><header>Administrative costs</header><text>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. </text></subsection> 
<subsection id="H90E6626F7D714BA895BC60884454DB0D" commented="no"><enum>(e)</enum><header>Definition of State</header><text>In this section, the term <term>State</term> means—</text> 
<paragraph id="HD0D67AD43B9B4C0BADE45566A054C29E" commented="no"><enum>(1)</enum><text>each of the 50 States;</text></paragraph> 
<paragraph id="H1B04147378A8472FA6219E5461616431" commented="no"><enum>(2)</enum><text>the District of Columbia;</text></paragraph> 
<paragraph id="H02BB70A982B349B288B033233D60A9F6" commented="no"><enum>(3)</enum><text>the Commonwealth of Puerto Rico;</text></paragraph> 
<paragraph id="HC583691A4343466B91A474C2A055CA34" commented="no"><enum>(4)</enum><text>American Samoa;</text></paragraph> 
<paragraph id="H76696CF2828C45E1BDCE96357F4963A9" commented="no"><enum>(5)</enum><text>Guam;</text></paragraph> 
<paragraph id="H33BF7BAB090B41B3921CEA599B50405F" commented="no"><enum>(6)</enum><text>the United States Virgin Islands; and</text></paragraph> 
<paragraph id="HCCF2BFF054C64465B01FCB031FF366F4" commented="no"><enum>(7)</enum><text>the Commonwealth of the Northern Mariana Islands.</text></paragraph></subsection></section></subtitle> 
<subtitle id="H35FCA5CBA4CA4443B39237F0D6E7B459"><enum>D</enum><header>Energy</header> 
<part id="HA107C2465E7C4D68986F656B3AD5B22F"><enum>1</enum><header>Residential Efficiency and Electrification Rebates</header> 
<section id="HBB0EA57702E74DE1B629C8EB891B5763" commented="no"><enum>30411.</enum><header>Home energy performance-based, whole-house rebates and training grants</header> 
<subsection id="H0880780F22724D48A242498136966B5D" commented="no" display-inline="no-display-inline"><enum>(a)</enum><header>Home on-line performance-based energy efficiency (HOPE) contractor training grants</header> 
<paragraph id="H4D896A320B0F4289A907C1DE988FC216" commented="no"><enum>(1)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H0FF6DF11890446858F39D3C1F785490D" commented="no"><enum>(2)</enum><header>Qualifying programs</header><text>For the purposes of this paragraph, qualifying programs are programs that—</text> 
<subparagraph id="HCBA6DEA39483460BA97AF390A77BC2F4" commented="no"><enum>(A)</enum><text>provide the equivalent of at least 30 hours in total course time;</text></subparagraph> 
<subparagraph id="HDDE1FA1FB91F4205AE84FA49FCDF553B" commented="no"><enum>(B)</enum><text>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;</text></subparagraph> 
<subparagraph id="H7F5AF661D4A046EA8316504F0F35F77E" commented="no"><enum>(C)</enum><text>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;</text></subparagraph> 
<subparagraph id="HC4F8DEC9E80947CDBCBD21E2CE87CEE5" commented="no"><enum>(D)</enum><text>have established learning objectives;</text></subparagraph> 
<subparagraph id="HDC624B821731466180B25A9F13176B70" commented="no"><enum>(E)</enum><text>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</text></subparagraph> 
<subparagraph id="H43DE592CBDA347808971807E6E130BBB" commented="no"><enum>(F)</enum><text>include training related to—</text> 
<clause id="H7FFBF7F063C14D4FB64AAE5DF9BDCC42" commented="no"><enum>(i)</enum><text>contractor certification;</text></clause> 
<clause id="H4C7A15935F324941B881B28208EFEA6A" commented="no"><enum>(ii)</enum><text>energy auditing or assessment;</text></clause> 
<clause id="H11687A0B50244EC0B4B47F85B6395AF3" commented="no"><enum>(iii)</enum><text>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);</text></clause> 
<clause id="HDECE039900C840A48D0A8809792D648A" commented="no"><enum>(iv)</enum><text>insulation installation and air leakage control;</text></clause> 
<clause id="HC964DE69D90F49FE8D24F477A2182C0F" commented="no"><enum>(v)</enum><text>health and safety regarding the installation of energy efficiency measures or health and safety impacts associated with energy efficiency retrofits;</text></clause> 
<clause id="H9C57414121F549408C4A7D2E7CD26764" commented="no"><enum>(vi)</enum><text>indoor air quality;</text></clause> 
<clause id="HF31C6A3DDEF9490FAE8595C357BA4265" commented="no"><enum>(vii)</enum><text>energy efficiency retrofits in manufactured housing; and</text></clause> 
<clause id="HE0D763EE8D384C1FAD13792C6ED3847B" commented="no"><enum>(viii)</enum><text>residential electrification training and conversion training.</text></clause></subparagraph></paragraph> 
<paragraph id="H0773B8E28F98467381775F8564BF5ED1" commented="no"><enum>(3)</enum><header>State energy program providers</header><text>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.</text></paragraph> 
<paragraph id="H713235058C0440B5BE1BBB3F585E12DF" commented="no"><enum>(4)</enum><header>Terms and conditions</header> 
<subparagraph id="H9D0C6B10AD9444F4B39EE34F98B0A3BB" commented="no"><enum>(A)</enum><header>Eligible use of funds</header><text>Of the amounts made available to a State under this subsection, 85 percent shall be used by the State—</text> 
<clause id="HE252C56834F14F56B0AEE7FC8E415876" commented="no"><enum>(i)</enum><text>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;</text></clause> 
<clause id="HFA582478D24B436F91A5B46BC3C5ABC5" commented="no"><enum>(ii)</enum><text>to reimburse the contractor company for training costs for employees;</text></clause> 
<clause id="HB2BC98A155904CEEBA5F7E31894DC339" commented="no"><enum>(iii)</enum><text>to provide any home technology support needed for an employee to receive training pursuant to this subsection; and</text></clause> 
<clause id="H6ED2C3F1D32D41D1A210EDB680C2C6A1" commented="no"><enum>(iv)</enum><text>to support wages of employees during training.</text></clause></subparagraph> 
<subparagraph id="HD444AC5065D6432FA0C507987089170D" commented="no"><enum>(B)</enum><header>Timing of obligations</header><text>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.</text></subparagraph> 
<subparagraph id="HF513B387250442D3BA427A0CE8A8656E" commented="no"><enum>(C)</enum><header>Unobligated amounts</header><text>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).</text></subparagraph></paragraph></subsection> 
<subsection id="H6B7B40A14C764894857BA6147A3BFAD8" commented="no"><enum>(b)</enum><header>Home owner managing energy savings (HOMES) rebates</header> 
<paragraph id="H78EC804038974C89B7A98AF7A40F84D6" commented="no"><enum>(1)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HD298A7B0FF264BA493C374D460E61F72" commented="no"><enum>(2)</enum><header>Coordination</header><text>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.</text></paragraph> 
<paragraph id="HEFA5EEACBD3046CFAD191CFBF992C706" commented="no"><enum>(3)</enum><header>Application</header><text>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—</text> 
<subparagraph id="H0D69597F21A04B5ABCB11B8E0C7CD291" commented="no"><enum>(A)</enum><text>a plan to ensure that each home energy efficiency retrofit under the program—</text> 
<clause id="HF7C4975286D341D0B92EA4AA8F5EF3CA" commented="no"><enum>(i)</enum><text>is completed by a contractor who meets minimum training requirements, certification requirements, and other requirements established by the Secretary; and</text></clause> 
<clause id="HC6E23E5CCAF744C1952CD7D8C3CD6CFC" commented="no"><enum>(ii)</enum><text>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;</text></clause></subparagraph> 
<subparagraph id="H19FEA690DDC04C1CA8F1E49BB0C652F4" commented="no"><enum>(B)</enum><text>a plan—</text> 
<clause id="H13A3D62638F44440A1142646EA81C73D" commented="no"><enum>(i)</enum><text>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;</text></clause> 
<clause id="H8943AEEA49614E12840EA68B71A1569D" commented="no"><enum>(ii)</enum><text>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</text></clause> 
<clause id="HCE2AA19562DC4227B382526BAC43845E" commented="no"><enum>(iii)</enum><text>to value savings based on time, location, or greenhouse gas emissions;</text></clause></subparagraph> 
<subparagraph id="H5C5F4E148B454C8E9639686C7764FDBD" commented="no"><enum>(C)</enum><text>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;</text></subparagraph> 
<subparagraph id="HCD4AED9FE63544F1AF1A72EB92BC3F5A" commented="no"><enum>(D)</enum><text>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;</text></subparagraph> 
<subparagraph id="HE7F76880B8464402A2F0EAC5DA0692A7" commented="no"><enum>(E)</enum><text>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</text></subparagraph> 
<subparagraph id="H9276FAE55CDB424AB3A8C5677B93E6AC" commented="no"><enum>(F)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HF83CFD45ED9C42B49F8AEF3F13807B0F" commented="no"><enum>(4)</enum><header>Amount of rebates for single family and multifamily homes</header><text>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—</text> 
<subparagraph id="H3A90F06B9D5D43678AF97576C63D4D8C" commented="no"><enum>(A)</enum><text>individuals and aggregators for the energy efficiency upgrades of single-family homes of not more than 4 units—</text> 
<clause id="H33D20F192D794BA5AF060F58294F2C9B" commented="no"><enum>(i)</enum><text>$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;</text></clause> 
<clause id="H7E48E0B708944319823AE723095CF01F" commented="no"><enum>(ii)</enum><text>$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</text></clause> 
<clause id="H52C4DAB9F52D42BA8525F7DB30ECB4A9" commented="no"><enum>(iii)</enum><text>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;</text></clause></subparagraph> 
<subparagraph id="HB73CB1E2F3504BD1A811BB33530D20F0" commented="no"><enum>(B)</enum><text> multifamily building owners and aggregators for the energy efficiency upgrades of multifamily buildings—</text> 
<clause id="HF0F6361FE6384BBA81FBA2F6685A1E3C" commented="no"><enum>(i)</enum><text>$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;</text></clause> 
<clause id="H7485F39F5AF04BD288DD56531F860802" commented="no"><enum>(ii)</enum><text>$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</text></clause> 
<clause id="H39998F4F7EE44F1EA9D823FECDED89FA" commented="no"><enum>(iii)</enum><text>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</text></clause></subparagraph> 
<subparagraph id="HBAD7DB5079984487B8C640A44929DF6E" commented="no"><enum>(C)</enum><text>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—</text> 
<clause id="HE2F8289438A84D71BA4A9322204925A5" commented="no"><enum>(i)</enum><text>$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;</text></clause> 
<clause id="H3429D18DC8844E9B90981E038821A4A0" commented="no"><enum>(ii)</enum><text>$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</text></clause> 
<clause id="H95C5C059A7124D2D9CC2C9C9CE688940" commented="no"><enum>(iii)</enum><text>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.</text></clause></subparagraph></paragraph> 
<paragraph id="H42ABBCB17A3C49F1A303646AFEC618A5" commented="no"><enum>(5)</enum><header>Requirement</header><text>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).</text></paragraph> 
<paragraph id="HB9E2207BD8C64B52A5E4A65A1998F67B" commented="no"><enum>(6)</enum><header>Eligibility of certain appliances</header><text>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.</text></paragraph> 
<paragraph id="HD7FE569A5BAA45A0892684A3E86E4420" commented="no"><enum>(7)</enum><header>Planning</header><text>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.</text></paragraph> 
<paragraph id="H1199715D2E0C4129B0DFE60A7782CFF9" commented="no"><enum>(8)</enum><header>Technical assistance</header><text>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.</text></paragraph> 
<paragraph id="H5842D72C1BB542698E441DB452DE57A6" commented="no"><enum>(9)</enum><header>Use of funds</header><text>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.</text></paragraph></subsection> 
<subsection id="HA8C64E11986F4E8B88B8239A4AA5D9A7" commented="no"><enum>(c)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H1B96B77ADB7D43F8A9EB1BDDF69A8070" commented="no"><enum>(1)</enum><header>Aggregator</header><text>The term <term>aggregator</term> 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.</text></paragraph> 
<paragraph id="H9366A15C068E494C819180BCC666B9AB" commented="no"><enum>(2)</enum><header>Contractor certification</header><text>The term <term>contractor certification</term> means—</text> 
<subparagraph id="H99ED99752CA143E0BBA84004F684FBF6" commented="no"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HDFDB6B2A3E314C33A0EAF34C9537DFDE" commented="no"><enum>(B)</enum><text>any other certification the Secretary determines appropriate for purposes of the HOMES Rebate Program established under subsection (b).</text></subparagraph></paragraph> 
<paragraph id="H87C39295F8B747E2BFAA6D8B751C8EF7" commented="no"><enum>(3)</enum><header>Contractor company</header><text>The term <term>contractor company</term> means a company—</text> 
<subparagraph id="H16EF687DD7B9419C976F2B205B20A4A9" commented="no"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="HAA94925242E14E549E8C0D08EC7E4FE8" commented="no"><enum>(B)</enum><text>that holds the licenses and insurance required by the State in which the company provides services; and</text></subparagraph> 
<subparagraph id="HE1C73D10CBBF41AE8FF603F8B54A2B4B" commented="no"><enum>(C)</enum><text>that provides services for which a rebate may be provided pursuant to the HOMES Rebate Program established under subsection (b).</text></subparagraph></paragraph> 
<paragraph commented="no" display-inline="no-display-inline" id="H5A8FA9900281411BBA5E6FDFD4B44807"><enum>(4)</enum><header display-inline="yes-display-inline">Energy star program</header><text display-inline="yes-display-inline">The term <term>Energy Star program</term> means the program established by section 324A of the Energy Policy and Conservation Act (42 U.S.C. 6294a). </text></paragraph> 
<paragraph id="HD0B13DED3F1F43AAB2849D0A91D9864D" commented="no"><enum>(5)</enum><header>Home</header><text>The term <term>home</term> means a building with not more than 4 dwelling units or a manufactured housing unit (including a unit built before June 15, 1976), that—</text> 
<subparagraph id="H52C1B84F5A15442282FDA70B95B55AB1" commented="no"><enum>(A)</enum><text>is located in the United States;</text></subparagraph> 
<subparagraph id="H9F02E46759754707A71F2C561A369DA6" commented="no"><enum>(B)</enum><text>was constructed before the date of enactment of this Act;</text></subparagraph> 
<subparagraph id="H05E4F3CC9F134FAFA8E1D8A2E45CFAF8" commented="no"><enum>(C)</enum><text>is occupied at least 6 months out of the year; and</text></subparagraph> 
<subparagraph id="HE73A6EC0F65E439B9810AD9DF2F26B72"><enum>(D)</enum><text>is not on a military base.</text></subparagraph></paragraph> 
<paragraph id="H119DD64AEEFD4110AD9F2865C4A881DE" commented="no"><enum>(6)</enum><header>HVAC system</header><text>The term <term>HVAC system</term> means a system—</text> 
<subparagraph id="H42EAE4374BF846CFBCED49ECF3588B1C" commented="no"><enum>(A)</enum><text>is certified under the Energy Star program;</text></subparagraph> 
<subparagraph id="H764A3456D4CB48B3A0C083B1FB79AFD8" commented="no"><enum>(B)</enum><text>consisting of a heating component, a ventilation component, and an air-conditioning component; and</text></subparagraph> 
<subparagraph id="H214901152ACB4CD9BD598A060D6D736C" commented="no"><enum>(C)</enum><text>the components of which may include central air conditioning, a heat pump, a furnace, a boiler, a rooftop unit, and a window unit.</text></subparagraph></paragraph> 
<paragraph id="HA89C7B810626405A8B39F27EBBA7ADF4" commented="no"><enum>(7)</enum><header>Multifamily building</header><text display-inline="yes-display-inline">The term <term>multifamily building</term> means a building—</text> 
<subparagraph id="H656256C35ED84692A132B3ABF8D9125A"><enum>(A)</enum><text>with 5 or more dwelling units; and</text></subparagraph> 
<subparagraph id="H6E2392A417514F6C80DCA43D0277446C"><enum>(B)</enum><text>that is not on a military base.</text></subparagraph></paragraph> 
<paragraph id="HCFCE32E7BC3B4C90A60E07DB54D93C2D" commented="no"><enum>(8)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of Energy. </text></paragraph> 
<paragraph commented="no" display-inline="no-display-inline" id="H3FB104471B1347168117CE235A4D1C4D"><enum>(9)</enum><header display-inline="yes-display-inline">State energy office</header><text display-inline="yes-display-inline">The term <term>State energy office</term> has the meaning given the term <term>State energy agency</term> in section 391(10) of the Energy Policy and Conservation Act (42 U.S.C. 6371(10)). </text></paragraph> 
<paragraph id="HA8A0A7CBE7E340F580D29C57E26572B5" commented="no"><enum>(10)</enum><header>Underserved community</header><text>The term <term>underserved community</term> means—</text> 
<subparagraph id="H6B75964DB5CF4AF49E4C336BA5EFD2F7" commented="no"><enum>(A)</enum><text>a community located in a ZIP Code that includes 1 or more census tracts that are identified as—</text> 
<clause id="H694A57D6A84146689341ABB398144EED" commented="no"><enum>(i)</enum><text>a low-income community; or</text></clause> 
<clause id="HE09BCD1D0CEF421E9FC955317FF84E36" commented="no"><enum>(ii)</enum><text>a community of racial or ethnic minority concentration; or</text></clause></subparagraph> 
<subparagraph id="H890F1D9F61D64A3592118BF72249CF26" commented="no"><enum>(B)</enum><text>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.</text></subparagraph></paragraph></subsection></section> 
<section id="H759F8DE7C39344BE97CC998F64D54A62" commented="no"><enum>30412.</enum><header>High-Efficiency Electric Home Rebate Program</header> 
<subsection id="HFD7D319EAAB944FDB2BB032A0218A6A7" commented="no"><enum>(a)</enum><header>In general</header><text>Section 124 of the Energy Policy Act of 2005 (42 U.S.C. 15821) is amended to read as follows:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H1E879B5555AB4D14AF3DBB72FAD5407E"> 
<section id="HB9FD9AAFBA1E4CF8AAB186729EECEC56" commented="no"><enum>124.</enum><header>High-Efficiency Electric Home Rebate Program</header> 
<subsection id="H96A9EC1B37694A11BEEF607FBEAF8474" commented="no"><enum>(a)</enum><header>Appropriations</header> 
<paragraph id="HFB754F56CC274221BB368C0793FB099E" commented="no"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="HD4EC821688F840CEB19DE6A6E7DCF250" commented="no"><enum>(A)</enum><text>$2,226,000,000, to remain available until September 30, 2031, to provide rebates under this section;</text></subparagraph> 
<subparagraph id="H9CB6CD3FF9D14DF49113436D6498F71E" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">$4,000,000, to remain available until September 30, 2031, for community and consumer education and outreach related to carrying out this section; and</text></subparagraph> 
<subparagraph id="H3DD72A619F3B4A059448AA4554267F21" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">$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.</text></subparagraph></paragraph> 
<paragraph id="H9FA60232ADF54B3999C6DAEC87D4D407" commented="no"><enum>(2)</enum><header>Additional funding for Tribal communities and low- or moderate-income households</header><text>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—</text> 
<subparagraph id="HBC0C73769D6D4D3D86F835B11D1040D6" commented="no"><enum>(A)</enum><text>rebates under this section relating to qualified electrification projects carried out in Tribal communities or for low- or moderate-income households; and</text></subparagraph> 
<subparagraph id="HA6C872E9F4DB4EECB70889951E55F968" commented="no" display-inline="no-display-inline"><enum>(B)</enum><text>any necessary administrative or technical support for those qualified electrification projects.</text></subparagraph></paragraph></subsection> 
<subsection id="H8D52A9F1049541C8B342668606765493" commented="no"><enum>(b)</enum><header>High-efficiency electric home rebates for qualified electrification projects</header> 
<paragraph id="H60E2CC9BFD294D50BA446538295A5D3F" commented="no"><enum>(1)</enum><header>High-efficiency electric home rebates</header><text>The Secretary shall establish a program within the Department, to be known as the <quote>High-Efficiency Electric Home Rebate Program</quote>, 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.</text></paragraph> 
<paragraph id="H4EEDF51F2A7846E5BEB1A6AF384EDA59" commented="no"><enum>(2)</enum><header>Amount of rebate</header> 
<subparagraph id="H36E0BDEEFE314C8B8700A2D002990F2E" commented="no"><enum>(A)</enum><header>In general</header><text>Subject to subsection (c)(1)(A), a high-efficiency electric home rebate under paragraph (1) shall be equal to—</text> 
<clause id="H7A23838A3B6C4B4C95DC7C1FB1A18B65" commented="no"><enum>(i)</enum><text>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;</text></clause> 
<clause id="H342161379BBD4989910AA900A967412C" commented="no"><enum>(ii)</enum><text>in the case of a qualified electrification project described in subsection (d)(11)(A)(i)(II) that installs a heat pump HVAC system—</text> 
<subclause id="HD471A746730049A291C51B1235D66BDC" commented="no"><enum>(I)</enum> 
<item commented="no" display-inline="yes-display-inline" id="HE2E0F304E97F4B858183AE09C7A8F60C"><enum>(aa)</enum><text>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</text></item> 
<item id="H5DD68B7FB0BD4685B4A90FA24D6B2166" indent="up1" commented="no"><enum>(bb)</enum><text>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;</text></item></subclause> 
<subclause id="HB51F1679ACF648C4946E9EA874FFBFE8" commented="no"><enum>(II)</enum> 
<item commented="no" display-inline="yes-display-inline" id="H94DAA2D136964E13B596DB3BCEA95E84"><enum>(aa)</enum><text>not more than $1,500 if the heat pump HVAC system has a heating capacity of less than 27,500 Btu per hour; or </text></item> 
<item id="H7B9F227699C049F4871C7C24C3E0DAA7" indent="up1" commented="no"><enum>(bb)</enum><text>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</text></item></subclause> 
<subclause id="H0213F03E2AD54995A8FF30E6839A84D1" commented="no"><enum>(III)</enum><text>$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; </text></subclause></clause> 
<clause id="H136EB8921EBC425B893DA9FB03662BB9" commented="no"><enum>(iii)</enum><text>in the case of a qualified electrification project described in subclause (III) or (IV) of subsection (d)(11)(A)(i), not more than $600; </text></clause> 
<clause id="HFF20BACB36B540DE90FE5DE4913498E3" commented="no"><enum>(iv)</enum><text>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; </text></clause> 
<clause id="H9A5BAFB6CBDD4DEF861361F8B6EF50FD" commented="no"><enum>(v)</enum><text>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</text></clause> 
<clause id="H873F111AAF0849A4AF4E515908F4E602" commented="no"><enum>(vi)</enum><text>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).</text></clause></subparagraph> 
<subparagraph id="H1C40151D73F240AF9DB505160E911396" commented="no"><enum>(B)</enum><header>Limitations on amount of rebate</header> 
<clause id="H5094962158E946DD83A9E1C77B51FAC6" commented="no"><enum>(i)</enum><header>Maximum total amount</header><text>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.</text></clause> 
<clause id="HCA89B668F1FB4B55B1E53F58AE3FB3A8" commented="no"><enum>(ii)</enum><header>Costs</header> 
<subclause id="H137DEC25A01E49F7ADDA5DCAC5785A7E" commented="no"><enum>(I)</enum><header>In general</header><text>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.</text></subclause> 
<subclause id="HD0C491BB23D2491E9853B31330BB56D0" commented="no"><enum>(II)</enum><header>Labor costs</header><text>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.</text></subclause></clause></subparagraph></paragraph> 
<paragraph id="HCABE86ACC5DC4612AE7D3B68EFF65936" commented="no"><enum>(3)</enum><header>Limitations on QEPs</header> 
<subparagraph id="HE91C78C34D6846CE8B75A02AD1CAFBD1" commented="no"><enum>(A)</enum><header>Contractors</header><text>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.</text></subparagraph> 
<subparagraph id="HA3D59B6B1A3D456CBC6B523FC640B599" commented="no"><enum>(B)</enum><header>Heat pump HVAC systems</header><text>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—</text> 
<clause id="HD5932007034B46ADBB37BCA411C6F6A5" commented="no"><enum>(i)</enum><text>replaces—</text> 
<subclause id="H5B760DE82653426BBFF0E900646CADEF" commented="no"><enum>(I)</enum><text>a nonelectric HVAC system;</text></subclause> 
<subclause id="HF19D7D8497184196A90116423EA59871" commented="no"><enum>(II)</enum><text>an electric resistance HVAC system; or</text></subclause> 
<subclause id="H6D742B6B8ED341CF9FA997331A8DA7B3" commented="no"><enum>(III)</enum><text>an air conditioning unit that—</text> 
<item id="H0127AD57A32A4F009D9CA0AF2B2E5372" commented="no"><enum>(aa)</enum><text>does not have a reversing valve; and </text></item> 
<item id="H68D3225AC35649DEB25A703C01C852F9" commented="no"><enum>(bb)</enum><text>has a lower seasonal energy-efficiency ratio than the heat pump HVAC system; or </text></item></subclause></clause> 
<clause id="H180D6877CD144358A79C094BEF9A76E2" commented="no"><enum>(ii)</enum><text>is part of new construction, as determined by the Secretary.</text></clause></subparagraph> 
<subparagraph id="H337EA1E617A14E0CB5242DE94142FB29" commented="no"><enum>(C)</enum><header>Heat pumps for water heating</header><text>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—</text> 
<clause id="H91D24CBCDBBE4335A28F1226DD45C686" commented="no"><enum>(i)</enum><text>replaces—</text> 
<subclause id="HAF8D82B448544D40854224BCCB782B86" commented="no"><enum>(I)</enum><text>a nonelectric heat pump water heater;</text></subclause> 
<subclause id="HFAA6CCBE6BF94E938BAEA03C2017FA84" commented="no"><enum>(II)</enum><text>a nonelectric water heater; or</text></subclause> 
<subclause id="H4B15DEDBCFED4FF9A35ED98EB689BC58" commented="no"><enum>(III)</enum><text>an electric resistance water heater; or</text></subclause></clause> 
<clause id="H6E7B7BAE64F648719DC08AB9DC5455FA" commented="no"><enum>(ii)</enum><text>is part of new construction, as determined by the Secretary.</text></clause></subparagraph> 
<subparagraph id="H0BDC220C7AE94991A99796B69D1DDD0F" commented="no"><enum>(D)</enum><header>Electric stoves, cooktops, ranges, and ovens</header><text>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—</text> 
<clause id="H8213DCF6CFBF4B79AA3B9EF7FC773FBA" commented="no"><enum>(i)</enum><text>replaces a nonelectric stove, cooktop, range, or oven; or</text></clause> 
<clause id="H8D527678F3F4424BB953BEA68EA671BD" commented="no"><enum>(ii)</enum><text>is part of new construction, as determined by the Secretary.</text></clause></subparagraph> 
<subparagraph id="H520ED96BA96444AB9800C6F5A6F7D1B8" commented="no"><enum>(E)</enum><header>Electric heat pump clothes dryers</header><text>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—</text> 
<clause id="HD3EDB9053A9C4D21B6AA2123DAC89218" commented="no"><enum>(i)</enum><text>replaces a nonelectric clothes dryer; or</text></clause> 
<clause id="H1C7B593C697A4C499D0DE4C9E1F0C61F" commented="no"><enum>(ii)</enum><text>is part of new construction.</text></clause></subparagraph></paragraph> 
<paragraph id="HA1AC2C3AC0CF4CBA8ECA4C4D602E63AA" commented="no"><enum>(4)</enum><header>Additional incentives for contractors and qualified providers</header> 
<subparagraph id="H7484D8E6AA2949E5A4CB9B1057BA4537" commented="no"><enum>(A)</enum><header>General incentive</header> 
<clause id="H033B6E1134594066957272BE9EED266F" commented="no"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause id="HE6546446E307448DA27CF979194DC61B" commented="no"><enum>(ii)</enum><header>Qualified electrification project described</header><text>A qualified electrification project referred to in clause (i) is a qualified electrification project—</text> 
<subclause id="H2FC795A7412D4360AA87DB02188DE7A0" commented="no"><enum>(I)</enum><text>that is carried out at a home or multifamily building;</text></subclause> 
<subclause id="H6952128F084F4E7F9DFF9EFB4A640791" commented="no"><enum>(II)</enum><text>for which a rebate is provided under this subsection; and</text></subclause> 
<subclause id="H6828824D78374CFA90BE0740CA31578F" commented="no"><enum>(III)</enum><text>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).</text></subclause></clause></subparagraph> 
<subparagraph id="H8CEECB9558B34913A7B3636427343D9B" commented="no"><enum>(B)</enum><header>Incentive for QEPs in certain communities and households</header> 
<clause id="H914A1AC2849644B1BE129F2F7A1A96DD" commented="no"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause id="H6A061486D638439185E95C99C596EA5A" commented="no"><enum>(ii)</enum><header>Qualified electrification project described</header><text>A qualified electrification project referred to in clause (i) is a qualified electrification project—</text> 
<subclause id="H5F79538E521D49BC9BB8CB9AC2A82B8C" commented="no"><enum>(I)</enum><text>that is carried out at a home or multifamily building that—</text> 
<item id="HD133E764113A41F3B57377DA3321EC08" commented="no"><enum>(aa)</enum><text>is located in an underserved community or a Tribal community; or</text></item> 
<item id="H79279694BCB24CEA903B132BA0228690" commented="no"><enum>(bb)</enum><text>is certified, or the household of the homeowner of which is certified, as applicable, as low- or moderate-income;</text></item></subclause> 
<subclause id="HAAFB489B766B4687B142DF8622363887" commented="no"><enum>(II)</enum><text>for which a rebate is provided under this subsection; and</text></subclause> 
<subclause id="H12AF3788C172457BA9E0C953A82D4179" commented="no"><enum>(III)</enum><text>with respect to which the certified contractor company or qualified provider is not eligible for a higher payment under subparagraph (C) or (D).</text></subclause></clause></subparagraph> 
<subparagraph id="H7B1F62E76E5B4A2C9ECE68ADC14363E7" commented="no"><enum>(C)</enum><header>Incentive for certain labor practices</header> 
<clause id="HBAE504ACD8BC4EB199D705CC901A7B4F" commented="no"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause id="H89252D9AFCB741EAA5349224F4F00A74" commented="no"><enum>(ii)</enum><header>Qualified electrification project described</header><text>A qualified electrification project referred to in clause (i) is a qualified electrification project—</text> 
<subclause id="H4D313630A6ED428FB7076C0764ABB974" commented="no"><enum>(I)</enum><text>that is carried out—</text> 
<item id="HD3A042D5EC86473B97DB99CBAA59F637" commented="no"><enum>(aa)</enum><text>at a home or multifamily building; and</text></item> 
<item id="H11BFB64E3E0B40668286BEF8C6992836" commented="no"><enum>(bb)</enum><text>by a certified contractor company or qualified provider that allows for the use of collective bargaining agreements;</text></item></subclause> 
<subclause id="H5B664D99BC144296BD469255CC8CE166" commented="no"><enum>(II)</enum><text>for which a rebate is provided under this subsection; and</text></subclause> 
<subclause id="H7FF47022C9254451B5F58F044C14247D" commented="no"><enum>(III)</enum><text>with respect to which—</text> 
<item id="H874D0BEEBFAF4D12835E9265CB284A69" commented="no"><enum>(aa)</enum><text>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</text></item> 
<item id="H7D32832651034CEF9607DFC922897D8F" commented="no"><enum>(bb)</enum><text>the certified contractor company or qualified provider is not eligible for a higher payment under subparagraph (D).</text></item></subclause></clause></subparagraph> 
<subparagraph id="HE589FE8B3AD44B7CB4B858FD69F6A9ED" commented="no"><enum>(D)</enum><header>Maximum incentive</header> 
<clause id="H9B4CA3D197BA4E3785E2380BDFD8E0EC" commented="no"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause id="H171DF9679E8D458E85F972BAB727BBFB" commented="no"><enum>(ii)</enum><header>Qualified electrification project described</header><text>A qualified electrification project referred to in clause (i) is a qualified electrification project—</text> 
<subclause id="HCF49B66868F24BCF8B08429C99915529" commented="no"><enum>(I)</enum><text>that is carried out—</text> 
<item id="H8A5D222809AD4680840E4C68490AE17D" commented="no"><enum>(aa)</enum><text>at a home or multifamily building that—</text> 
<subitem id="H695DC5137E584A9DB9ECD8A238BF52D8" commented="no"><enum>(AA)</enum><text>is located in an underserved community or a Tribal community; or</text></subitem> 
<subitem id="H1461ECE983584B2F9C5C95FEC90531E2" commented="no"><enum>(BB)</enum><text>is certified, or the household of the homeowner of which is certified, as applicable, as low- or moderate-income; and</text></subitem></item> 
<item id="HF946795DB9A744FA859ED8CAC2372E92" commented="no"><enum>(bb)</enum><text>by a certified contractor company or qualified provider that allows for the use of collective bargaining agreements;</text></item></subclause> 
<subclause id="H192AB92A93BC48A6B59517BC929BBE26" commented="no"><enum>(II)</enum><text>for which a rebate is provided under this subsection; and</text></subclause> 
<subclause id="HABEDED402F554255824AB6C4E2D99026" commented="no"><enum>(III)</enum><text>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. </text></subclause></clause></subparagraph> 
<subparagraph id="H23CE25F8F964448EB0AC9C7C1BBFF89D" commented="no"><enum>(E)</enum><header>Clarification</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H27C452A2E1334D558697E347C9788C82" commented="no"><enum>(5)</enum><header>Claim</header> 
<subparagraph id="H66D77E0D1D34424DAE35A0C9946388E2" commented="no"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="HF1C1760832B94B308D0A2E1BD4CBB749" commented="no"><enum>(B)</enum><header>Transfer</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H3B0688B58F244C6A998F0F337C9AF191" commented="no"><enum>(6)</enum><header>Multifamily buildings</header> 
<subparagraph id="H8D69F3B2DD784D56972DA7AD8379D32F" commented="no"><enum>(A)</enum><header>In general</header><text>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—</text> 
<clause id="H8C61821ED0B34E1AA72BEA326EC4642E" commented="no"><enum>(i)</enum><text>the condition that the applicable qualified electrification projects benefit each dwelling unit with respect to which the rebate is claimed; and</text></clause> 
<clause id="HE09DA46D3CE44988A8F98275ED5F031D" commented="no"><enum>(ii)</enum><text>any maximum per-dwelling unit rate established by the Secretary.</text></clause></subparagraph> 
<subparagraph id="H70DE76FB61414325869F62953AD273B0" commented="no"><enum>(B)</enum><header>Costs</header> 
<clause id="H1A21420D6DF14982B1B2E93AA3D3BA78" commented="no"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause id="H7CBF1BE0D2FE4AB89F25B1740A691456" commented="no"><enum>(ii)</enum><header>Low- or moderate-income buildings</header><text>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.</text></clause></subparagraph> 
<subparagraph id="H221641C4452E4354AA5679A0F7F136BE" commented="no"><enum>(C)</enum><header>Procedures</header><text>The Secretary shall establish and publish procedures— </text> 
<clause id="HF12F868EBD004CD3AE5E7278E715E04F" commented="no"><enum>(i)</enum><text>pursuant to which the owner of a multifamily building may combine rebate amounts in accordance with this subsection; and</text></clause> 
<clause id="H9967B77D0FB24E739ADE403D96AE3564" commented="no"><enum>(ii)</enum><text>for the enforcement of any limitations under this subsection.</text></clause></subparagraph></paragraph> 
<paragraph id="HC563EBE49202414FA601847624252A5E" commented="no" display-inline="no-display-inline"><enum>(7)</enum><header>Process</header> 
<subparagraph commented="no" display-inline="no-display-inline" id="H61B96DAB1BC940228982E407DD2F5ED2"><enum>(A)</enum><header>Rebate process</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph display-inline="no-display-inline" commented="no" id="H3339AEA96AAE43BB8C73E2CFBA1E9031"><enum>(B)</enum><header>Qualified electrification project list</header> 
<clause id="H6BC69B8D376646D5828964FB213C9EE6" commented="no"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></clause> 
<clause id="HAF98990158754F9FB5C7695D0CF90E8F" commented="no"><enum>(ii)</enum><header>Requirements</header><text>The list published under clause (i) shall include specifications for each qualified electrification project included on the list, including—</text> 
<subclause id="HCB986BC502E342ACAC4DF5F207DE752C" commented="no"><enum>(I)</enum><text>appropriate certifications under the Energy Star program; and </text></subclause> 
<subclause id="HC1A83914BC4B4B4D8235260072629624" commented="no"><enum>(II)</enum><text>other applicable requirements, such as requirements relating to grid-interactive capability. </text></subclause></clause> 
<clause id="H27F89F12C9224076816AFAFC12883FB5" commented="no"><enum>(iii)</enum><header>Updates</header> 
<subclause id="H06358C264AA64B86942D89515F16EBBE" commented="no"><enum>(I)</enum><header>In general</header><text>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. </text></subclause> 
<subclause id="H1B9A5C53D47B4AB69211CFAE7E1E189F" commented="no"><enum>(II)</enum><header>Limitation</header><text>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. </text></subclause></clause></subparagraph></paragraph></subsection> 
<subsection id="H99036D82BFFC483DA64D71CFEF613734" commented="no"><enum>(c)</enum><header>Special provisions for low- and moderate-income households and multifamily buildings</header> 
<paragraph id="H493F91DC2F404D24A7484AAABF2D4E47" commented="no"><enum>(1)</enum><header>Maximum amounts</header><text>With respect to a qualified electrification project carried out at a location described in paragraph (2)—</text> 
<subparagraph id="H25DA97AE9ED04CE68DE9F97472E888FC" commented="no"><enum>(A)</enum><text>a high-efficiency electric home rebate shall be equal to—</text> 
<clause id="H564E976096074359843E630969E6FDAE" commented="no"><enum>(i)</enum><text>in the case of a qualified electrification project described in subsection (b)(2)(A)(i), not more than $1,750;</text></clause> 
<clause id="HCAD485864FDE40C2A4D5C4FBD35AA1D6" commented="no"><enum>(ii)</enum><text>in the case of a qualified electrification project described in subsection (b)(2)(A)(ii)—</text> 
<subclause id="H851D6F60A58545F4ACC2F8E11D06853B" commented="no"><enum>(I)</enum> 
<item commented="no" display-inline="yes-display-inline" id="HE0C544ADDEB3413388E5AAF11C26DB56"><enum>(aa)</enum><text>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</text></item> 
<item id="H2CE68DC72E8B4B8CB0DC0276F1FD40F9" indent="up1" commented="no"><enum>(bb)</enum><text>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</text></item></subclause> 
<subclause id="H5DA9FCAD33404804B282C14C4479382B" commented="no"><enum>(II)</enum> 
<item commented="no" display-inline="yes-display-inline" id="HB91CFEE2A52C43EE9D7BA7AD76332CBA"><enum>(aa)</enum><text>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 </text></item> 
<item id="H46F0FEA910E04CAB8E988CA2A8BF81B3" indent="up1" commented="no"><enum>(bb)</enum><text>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;</text></item></subclause></clause> 
<clause id="HC1F10B83EF4A4D6CBBEC6BBA9652E99B" commented="no"><enum>(iii)</enum><text>in the case of a qualified electrification project described in subsection (b)(2)(A)(iii), not more than $840; </text></clause> 
<clause id="H686F0907CAC54175ADB9E0DD05B73C7F" commented="no"><enum>(iv)</enum><text>in the case of a qualified electrification project described in subsection (b)(2)(A)(iv), not more than $4,000; </text></clause> 
<clause id="H64B35ABBB0B645A49FB60FF46891B5CD" commented="no"><enum>(v)</enum><text>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</text></clause> 
<clause id="H47D32069F9D946668A3577E747C3D7F1" commented="no"><enum>(vi)</enum><text>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);</text></clause></subparagraph> 
<subparagraph id="HCD6C80DA2D6A4905AE2ED4CA35EB4B17" commented="no"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H5F67E410A9934D76B2CDE8EC6CAA4185" commented="no"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HA70644B93E42411EABEE8A6C68B17646" commented="no"><enum>(2)</enum><header>Location described</header><text>The maximum amounts described in paragraph (1) shall apply to—</text> 
<subparagraph id="HBB5DF6E9F55E47F48FB399D6CFFBCC4E" commented="no"><enum>(A)</enum><text>a home—</text> 
<clause id="HF5AE59E0734A490AB2D85DD08BA827B4" commented="no"><enum>(i)</enum><text>with respect to which the household of the homeowner is certified as low- or moderate-income;</text></clause> 
<clause id="H63D6FD8DC55F4018B93CEF7C2C14B550" commented="no"><enum>(ii)</enum><text>that is located in a Tribal community; or</text></clause> 
<clause id="HAB695F4E746E4A4E8506AB95D0E9F1A4" commented="no"><enum>(iii)</enum><text>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</text></clause></subparagraph> 
<subparagraph id="H242A78A7BC9A4E199A644E1EAE677203" commented="no"><enum>(B)</enum><text>a multifamily building—</text> 
<clause id="H6A2E1DF2BDA448E5B577FE1CF3990B79" commented="no"><enum>(i)</enum><text>that—</text> 
<subclause id="HAB2885EDF139477685942C14B0150716" commented="no"><enum>(I)</enum><text>is certified as low- or moderate-income; or</text></subclause> 
<subclause id="HFF54831260FD47B99C999A4A7A57B61C" commented="no"><enum>(II)</enum><text>is located in a Tribal community; and</text></subclause></clause> 
<clause id="H9E93489BE6CF4D7398F9773DE8DCAF82" commented="no"><enum>(ii)</enum><text>with respect to which more than more than ½ of the dwelling units in the multifamily building—</text> 
<subclause id="HD414A745C9294F64B6F01FB4E5815093" commented="no"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H39611DD16F2140ABBC2B08124BC06E17" commented="no"><enum>(II)</enum><text>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.</text></subclause></clause></subparagraph></paragraph> 
<paragraph id="HCED7EBBFBABA4B8FA3C86792D13CBBA1" commented="no"><enum>(3)</enum><header>Requirement</header><text>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.</text></paragraph></subsection> 
<subsection id="H8549E10B4A714C37B87C41C15B0D1495" commented="no"><enum>(d)</enum><header>Definitions</header><text display-inline="yes-display-inline">In this section:</text> 
<paragraph id="H7DC62E6C91EB47748350CCAD7A9D0AA2" commented="no"><enum>(1)</enum><header>Certified contractor</header><text>The term <term>certified contractor</term> 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.</text></paragraph> 
<paragraph id="H8CC201EEA3234D8DB9B9D5E67F6A532A" commented="no"><enum>(2)</enum><header>Certified contractor company</header><text>The term <term>certified contractor company</term> means a company—</text> 
<subparagraph id="HBC4F5B84DEEB4B60AA895882E6C59816" commented="no"><enum>(A)</enum><text>the business of which is to provide services—</text> 
<clause commented="no" id="H7F585C39DFF348BFB5E15AC263CD3ADC"><enum>(i)</enum><text>to residential building owners; and</text></clause> 
<clause commented="no" id="H15F7BCE79BCC4F418DA2ABA9DB256009"><enum>(ii)</enum><text>for which a rebate may be provided pursuant to this section;</text></clause></subparagraph> 
<subparagraph id="H67C2003660604BA38B2412BB00017498" commented="no"><enum>(B)</enum><text>that holds the licenses and insurance required by the State in which the company provides services; and</text></subparagraph> 
<subparagraph id="H1B87C9A25299412096FCA1881DC429D3" commented="no"><enum>(C)</enum><text>that employs 1 or more certified contractors that perform the services for which a rebate may be provided under this section. </text></subparagraph></paragraph> 
<paragraph id="HFD6C71BF2F514E6D937D65F8506C2B1C" commented="no"><enum>(3)</enum><header>Electric load or service center upgrade</header><text>The term <term>electric load or service center upgrade</term> means an improvement to a circuit breaker panel that enables the installation and use of—</text> 
<subparagraph id="H44C14A560CE944868373D80735C82412" commented="no"><enum>(A)</enum><text>a QEP described in any of subclauses (II) through (IV) of paragraph (9)(A)(i); or</text></subparagraph> 
<subparagraph id="H57FEC397540646CA81120073AB0BC9FD" commented="no"><enum>(B)</enum><text>a QEP described in any of subclauses (I) through (III) of paragraph (9)(A)(ii). </text></subparagraph></paragraph> 
<paragraph commented="no" display-inline="no-display-inline" id="H831A3266994E4EFBA13AB7EC2E34CF00"><enum>(4)</enum><header display-inline="yes-display-inline">Energy star program</header><text display-inline="yes-display-inline">The term <term>Energy Star program</term> means the program established by section 324A of the Energy Policy and Conservation Act (42 U.S.C. 6294a).</text></paragraph> 
<paragraph id="H14653B33B1214AA68FE8C725E9AEC7CF" commented="no"><enum>(5)</enum><header>Heat pump</header><text>The term <term>heat pump</term> means a heat pump used for water heating, space heating, or space cooling that—</text> 
<subparagraph id="H6ABADDFA408F4C3AA9C9BFFE24A9A7C5" commented="no"><enum>(A)</enum><text>relies solely on electricity for its source of power; and </text></subparagraph> 
<subparagraph id="HCAEC182420BE439BA23DF93FBF156776" commented="no"><enum>(B)</enum><text>is air-sourced, geothermal- or ground-sourced, or water-sourced.</text></subparagraph></paragraph> 
<paragraph id="H58BDAAEB32154E95AAA4826902215CCF" commented="no" display-inline="no-display-inline"><enum>(6)</enum><header>High-efficiency electric home rebate</header><text>The term <term>high-efficiency electric home rebate</term> means a rebate provided in accordance with subsection (b). </text></paragraph> 
<paragraph id="HB3B77D97D08347709D407FB5BD1402FC" commented="no"><enum>(7)</enum><header>Home</header><text>The term <term>home</term> means each of—</text> 
<subparagraph id="HDC18A9AEAF2F4975A43C5D150D48B186" commented="no"><enum>(A)</enum><text>a building with not more than 4 dwelling units, individual condominium units, or manufactured housing units, that—</text> 
<clause id="HF6A67EC55D774714ADA56DD5F7DDF6B2" commented="no"><enum>(i)</enum><text>is located in a State; and</text></clause> 
<clause id="H201CE3CE8D094B28A42740AA44776E04" commented="no"><enum>(ii)</enum> 
<subclause commented="no" display-inline="yes-display-inline" id="HC750C0C0C09546EE9F9F42908EBF2440"><enum>(I)</enum><text>is the primary residence of—</text> 
<item id="H48A91FCCE4BB426ABB25CD88759FF25B" indent="up1" commented="no"><enum>(aa)</enum><text>the owner of that building, condominium unit, or manufactured housing unit, as applicable; or </text></item> 
<item indent="up1" id="H384FE388881446A98C35B9AD3540E3F5" commented="no"><enum>(bb)</enum><text>a renter; or</text></item></subclause> 
<subclause indent="up1" id="H42F354075D384619A31451973B0EB4ED" commented="no"><enum>(II)</enum><text>is a new-construction single-family residential home; and</text></subclause></clause></subparagraph> 
<subparagraph id="H343D20531D6F47119156A13DBC310D9F" commented="no"><enum>(B)</enum><text>a unit of a multifamily building that—</text> 
<clause id="H193B2B4C355F4F8796896298907B8C25" commented="no"><enum>(i)</enum><text>is owned by an individual who is not the owner of the multifamily building;</text></clause> 
<clause id="HC3066C145E7F43D99B51B0957BDD23D1" commented="no"><enum>(ii)</enum><text>is located in a State, the District of Columbia, or a territory of the United States; and</text></clause> 
<clause id="HB6598F9695BD4C04A6D1B27051FCEA79" commented="no"><enum>(iii)</enum><text>is the primary residence of—</text> 
<subclause id="H4A3141B3294E45D9BA71F0421AE63E7C" commented="no"><enum>(I)</enum><text>the owner of that unit; or</text></subclause> 
<subclause id="H11948B0D03384F75B45606F21299BC0B" commented="no"><enum>(II)</enum><text>a renter.</text></subclause></clause></subparagraph></paragraph> 
<paragraph id="H309B69D326AD4AA3B54A26C9B34539D7" commented="no"><enum>(8)</enum><header>HVAC</header><text>The term <term>HVAC</term> means heating, ventilation, and air conditioning. </text></paragraph> 
<paragraph id="HC3C7AA25196E4E42868DA27A2B92CFCA" commented="no"><enum>(9)</enum><header>Low- or moderate-income</header><text>The term <term>low<added-phrase>-</added-phrase> or moderate<added-phrase>-</added-phrase>income</term>, with respect to a household, means a household—</text> 
<subparagraph commented="no" id="HC0B433B3617A439E822F669A2040824F"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph commented="no" id="H96401F77667D431CABAD5A0C20CF26CC"><enum>(B)</enum><text>that is low-income as determined by the Secretary.</text></subparagraph></paragraph> 
<paragraph id="H5483F1115794425480F489A18006130F" commented="no"><enum>(10)</enum><header>Multifamily building</header><text>The term <term>multifamily building</term> means any building—</text> 
<subparagraph id="H1755C3552676479C866A2C1E3E93E8AC" commented="no"><enum>(A)</enum><text>with 5 or more dwelling units that—</text> 
<clause id="H213EDA6F70EB4D40A23BC3F7E1671166" commented="no"><enum>(i)</enum><text>are built on top of one another or side-by-side; and</text></clause> 
<clause id="HD5E5A0000DB6456998271AC4FA360CDF" commented="no"><enum>(ii)</enum><text>may share common facilities; and</text></clause></subparagraph> 
<subparagraph id="H099BCC0F9EB34F4A8AF5B061ACF4B07A" commented="no"><enum>(B)</enum><text>that is not a home.</text></subparagraph></paragraph> 
<paragraph id="H064DD9F975B14D1F9505238018EE0FAE" commented="no"><enum>(11)</enum><header>Qualified electrification project; QEP</header> 
<subparagraph commented="no" id="HC9BEB9F37F7C4F4AB1A904AF876B90C6"><enum>(A)</enum><header>In general</header><text>The terms <term>qualified electrification project</term> and <term>QEP</term> mean a project that, as applicable—</text> 
<clause commented="no" id="H98D23C2B70364898A70D863D7FE173DC"><enum>(i)</enum><text>installs, or enables the installation and use of, in a home or multifamily building—</text> 
<subclause id="HF084BB44FA934C8396BFC4467BA4DA34" commented="no"><enum>(I)</enum><text>an electric load or service center upgrade;</text></subclause> 
<subclause id="H4796E93EF3DB455FB9DD22BE60ABA12F" commented="no"><enum>(II)</enum><text>an electric heat pump;</text></subclause> 
<subclause id="H4C7B8A0169B14661ADF29FDA0175F6F4" commented="no"><enum>(III)</enum><text>an induction or noninduction electric stove, cooktop, range, or oven;</text></subclause> 
<subclause id="H9E70441E29634BD2A70415A96296A081" commented="no"><enum>(IV)</enum><text>an electric heat pump clothes dryer; or</text></subclause> 
<subclause id="H2C174BB39CA54C3B8A94D50C0119E002" commented="no"><enum>(V)</enum><text>insulation, air sealing, and ventilation, in accordance with requirements established by the Secretary; or</text></subclause></clause> 
<clause commented="no" id="HB393259A336F4B278E41F80FDD222A07"><enum>(ii)</enum><text>installs, or enables the installation and use of, in a home or multifamily building described in subparagraph (B)—</text> 
<subclause id="H142F2227FCBE4068AD437F4ADD9D4ACE" commented="no"><enum>(I)</enum><text>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;</text></subclause> 
<subclause id="H4B3D2C0C5750469CA7383CF9BED321C5" commented="no"><enum>(II)</enum><text>electric vehicle charging infrastructure or electric vehicle support equipment necessary to recharge an electric vehicle on-site; or</text></subclause> 
<subclause id="HECE6433BF2294427AF56BCADF4EE2E02" commented="no"><enum>(III)</enum><text>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.</text></subclause></clause></subparagraph> 
<subparagraph commented="no" id="H0ED33C420D684489A7136EFFBF370A0A"><enum>(B)</enum><header>Home or multifamily building described</header><text>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. </text></subparagraph> 
<subparagraph commented="no" id="H8F6D98CC80254045B6AC6ADDED73559B"><enum>(C)</enum><header>Exclusions</header><text>The terms <term>qualified electrification project</term> and <term>QEP</term> 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.</text></subparagraph></paragraph> 
<paragraph id="H6074E623A90A47048EBBCEA31701A35B" commented="no"><enum>(12)</enum><header>Qualified provider</header><text>The term <term>qualified provider</term> 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. </text></paragraph> 
<paragraph id="H37195AA720044829846164606D5CC4A9" commented="no"><enum>(13)</enum><header>Solar photovoltaic system</header><text>The term <term>solar photovoltaic system</term> means a system—</text> 
<subparagraph id="HC22F57EC284E402CB08309AC05555FC1" commented="no"><enum>(A)</enum><text>placed on-site at a home or multifamily building, or as part of the community of the home or multifamily building; and</text></subparagraph> 
<subparagraph id="H792B35C3D752439F919CA0E383C9EF87" commented="no"><enum>(B)</enum><text>that generates electricity from the sun specifically for the home, multifamily building, or community.</text></subparagraph></paragraph> 
<paragraph id="H72A6647C021F4485A363B3EA82A076E7" commented="no"><enum>(14)</enum><header>Tribal community</header><text>The term <term>Tribal community</term> means a Tribal tract or Tribal block group.</text></paragraph> 
<paragraph id="HB9A1E189055B4041939DF036E7232261" commented="no"><enum>(15)</enum><header>Underserved community</header><text>The term <term>underserved community</term> means a community located in a census tract that is identified by the Secretary as—</text> 
<subparagraph id="H7FC2AF47430744A68FE3BDDFD79F2934" commented="no"><enum>(A)</enum><text>a low- or moderate-income community; or</text></subparagraph> 
<subparagraph id="H3F6AD0743B1F4F6581BD5080892281BB" commented="no"><enum>(B)</enum><text>a community of racial or ethnic minority concentration.</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H68D6C2B88E0A49308F277EB1657020EC" commented="no"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="H4CC9F13A275E471AA459F6112BAAA9AB" commented="no"><enum>(1)</enum><text>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:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HE1304C0BE8BE480AB4ED4CF78558A643"> 
<toc> 
<toc-entry level="section" bold="off">Sec. 124. High-Efficiency Electric Home Rebate Program.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H53F6CF6989CB41EE8C84E6B688B777C8" commented="no"><enum>(2)</enum><text>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 <quote>(a)</quote> each place it appears.</text></paragraph></subsection></section></part> 
<part id="H64D440ECFAF34FDAAEF13D1ABCDBB30E"><enum>2</enum><header>Building Efficiency and Resilience</header> 
<section id="H37E6700E53A84DECBABB47E0F2D24604"><enum>30421.</enum><header>Critical facility modernization</header> 
<subsection id="H6BCB53613CF24F8E9A0AA579BD9B5543" commented="no"><enum>(a)</enum><header>Appropriation</header><text>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, $500,000,000, to remain available until September 30, 2031, to carry out a program under which the Secretary of Energy provides funds to States to be used in accordance with subsection (c).</text></subsection> 
<subsection id="H1E1E48BB5CAA44FAA3F285614F233974"><enum>(b)</enum><header>Allocation of funds</header><text display-inline="yes-display-inline">The Secretary of Energy shall allocate funds made available under subsection (a) to States in accordance with the formula used to allocate Federal financial assistance granted pursuant to section 363 of the Energy Policy and Conservation Act (42 U.S.C. 6323) (as of January 1, 2021), except that no matching requirement shall apply.</text></subsection> 
<subsection id="H2BDA7DF7D7054A79A80EC5D32E8BBE34"><enum>(c)</enum><header>Use of funds</header> 
<paragraph id="HAEE4FC7FB48A4ADF9F037DEEC84732ED"><enum>(1)</enum><header>In general</header><text>A State that receives funds under this section shall use such funds to—</text> 
<subparagraph id="H2FEA454AEB81427A9946E4E854CCFE47"><enum>(A)</enum><text>provide technical assistance for carrying out a covered project;</text></subparagraph> 
<subparagraph id="HCE27F75C2C554EA19A74D58728EFD61C"><enum>(B)</enum><text>facilitate carrying out a covered project, including by providing a grant, loan, or other financial assistance to another entity;</text></subparagraph> 
<subparagraph id="H144070D97B5242A9BD9C8E7052F3C69A"><enum>(C)</enum><text>carry out a covered project; or</text></subparagraph> 
<subparagraph id="HB33A6749FEDE49429588625368FC2C51"><enum>(D)</enum><text display-inline="yes-display-inline">pay for any administrative expenses related to any activity described in subparagraphs (A) through (C).</text></subparagraph></paragraph> 
<paragraph id="H184A597109C74C0DAD3DC6071787B75E"><enum>(2)</enum><header>Limit on technical assistance</header><text>A State that receives funds under this section may not use more than 10 percent of such funds to provide technical assistance under paragraph (1)(A) related to the development, facilitation, management, oversight, or measurement of results of covered projects.</text></paragraph></subsection> 
<subsection id="H654B6334C3684D38AD07B5A12B9A9ECC"><enum>(d)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HC6ACE2E1EC564312B36AC2D4B87106D2"><enum>(1)</enum><header>Covered project</header><text>The term <term>covered project</term> means a building project at an eligible facility that—</text> 
<subparagraph id="H5F75E22CEBA24F74966A416AAE7D3B52"><enum>(A)</enum><text>increases—</text> 
<clause id="H522A1FC6F85B4FF1AA1FDF7D131EF7D1" commented="no"><enum>(i)</enum><text>the resiliency of an eligible facility;</text></clause> 
<clause id="H9AB27637CD7B41C38CC72A5CA9F8D5B4"><enum>(ii)</enum><text>energy efficiency;</text></clause> 
<clause id="H3E99E5B9245F47D4A8D2FC5C303364E6"><enum>(iii)</enum><text>the use of renewable energy; or</text></clause> 
<clause id="H3DA0819D98A44E2EA757F3062A3D3B02"><enum>(iv)</enum><text>grid integration; and</text></clause></subparagraph> 
<subparagraph id="HFBECBD92BF0845C6A6AB6D4D85A872B2" commented="no"><enum>(B)</enum><text>may include a combined heat and power, microgrid, or energy storage component.</text></subparagraph></paragraph> 
<paragraph id="HE35786EB07C54BA1AF08C53AE0D5D7CC"><enum>(2)</enum><header>Eligible facility</header><text display-inline="yes-display-inline">The term <term>eligible facility</term> 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)).</text></paragraph> 
<paragraph id="H3AFFA3721BC54A8FA39FFD208D5D8929"><enum>(3)</enum><header>State</header><text>The term <term>State</term> has the meaning given the term in section 3 of the Energy Policy and Conservation Act (42 U.S.C. 6202).</text></paragraph></subsection></section> 
<section id="HC2EB1B80BF0045EBBD49E17909892C81" section-type="subsequent-section"><enum>30422.</enum><header>Assistance for latest and zero building energy code adoption</header> 
<subsection id="HA9C2015303E645D28224D3D7D30DFACB"><enum>(a)</enum><header>Appropriation</header><text>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—</text> 
<paragraph id="H353115A8B99D41B28A88F01C05B8E950"><enum>(1)</enum><text>$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 </text></paragraph> 
<paragraph id="H81DA21339007466EA6A58DA41BCC88E9"><enum>(2)</enum><text display-inline="yes-display-inline">$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).</text></paragraph></subsection> 
<subsection id="HC0D0B872DE224ECFA80D497EA83E1EC7"><enum>(b)</enum><header>Latest building energy code</header><text>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—</text> 
<paragraph id="H5AD03473B30540D3A5DACDF29A6F430A"><enum>(1)</enum><text display-inline="yes-display-inline">adopt—</text> 
<subparagraph id="H6E89880BA36A45108977253D5CAC4F47" display-inline="no-display-inline"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="HB007CB002D5A47C9B2641F91547AE615"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="HB2ECBB527EF149A99BE94A9560F70612"><enum>(C)</enum><text display-inline="yes-display-inline">any combination of building energy codes described in subparagraph (A) or (B); and</text></subparagraph></paragraph> 
<paragraph id="H4C8FFB64FDE243919CC9CC2224EE9FBF"><enum>(2)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H7D62ABD7CF10445BB8F0D9A52F45A0B5"><enum>(c)</enum><header>Zero energy code</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H0BF1B6DB138748738CA8DEA9EBE06253"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H4A438D5C9B2544F08B406730A43A0D70"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H660BD99F058C4A67A1F08949B0557C3C"><enum>(d)</enum><header>State match</header><text>The State cost share requirement under the item relating to <quote>Department of Energy—Energy Conservation</quote> 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.</text></subsection> 
<subsection id="H57A62CB8743A491C9153CC49031C4266" commented="no"><enum>(e)</enum><header>State defined</header><text display-inline="yes-display-inline">In this section, the term <term>State</term> has the meaning given that term in section 3 of the Energy Policy and Conservation Act (42 U.S.C. 6202).</text></subsection> 
<subsection id="HF3D803FC646B4199BD416C2792049EED"><enum>(f)</enum><header>Administrative costs</header><text>Of the amounts made available under this section, the Secretary shall reserve 5 percent for administrative costs necessary to carry out this section.</text></subsection></section></part> 
<part id="HB2452D33190F4822A818B133FA9932B9" commented="no"><enum>3</enum><header>Zero-emissions vehicle infrastructure</header> 
<section id="H339EEE9A25684B1692CB0488E5063920" commented="no"><enum>30431.</enum><header>Zero-emissions vehicle infrastructure grants</header> 
<subsection id="H105E0D97306D47B1A795D6D25499C20D" commented="no"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="H1F542818B9D74DDD808691A8E4D5E2CE" commented="no"><enum>(1)</enum><text>$600,000,000 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;</text></paragraph> 
<paragraph id="H94D2662FDAF94A78ABA818BCB2E02994" commented="no"><enum>(2)</enum><text>$200,000,000 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 electric vehicle supply equipment in rural communities or underserved or disadvantaged communities; and</text></paragraph> 
<paragraph id="H553E8015809B4C3BA4778B9BCDFDD0A1" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">$200,000,000 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.</text></paragraph></subsection> 
<subsection id="H0E10C39C7BA848899C52E63B962FCD75" commented="no"><enum>(b)</enum><header>Requirements</header> 
<paragraph id="H4202D8C5CB4B4A5486E9E5FB33F5D76C" commented="no"><enum>(1)</enum><header>Rulemaking</header> 
<subparagraph id="H62B69617887147F093082A274586AF19" commented="no"><enum>(A)</enum><header>In general</header><text>Not later than 180 days after the date of enactment of this Act, the Secretary shall issue regulations for measures required to be included in any State program that receives financial assistance under this section.</text></subparagraph> 
<subparagraph id="H259C208E3D7C4A41B5617E1124520427" commented="no"><enum>(B)</enum><header>Administrative expenses</header><text display-inline="yes-display-inline">The regulations issued under this paragraph shall require a State receiving financial assistance under this section to use not more than 5 percent of such financial assistance for administrative purposes.</text></subparagraph> 
<subparagraph id="H07935816A6E24DD0AE3EFEE99983B18E" commented="no"><enum>(C)</enum><header>No matching funds requirement</header><text>The regulations issued under this paragraph shall not require a State receiving financial assistance under this section to provide a share of the costs of projects carried out pursuant to this section.</text></subparagraph></paragraph> 
<paragraph id="HA8B7657F1D714952AA96A0F019E97C6C" commented="no"><enum>(2)</enum><header>Eligible entities</header><text>Financial assistance provided by a State using funds made available under this section shall only be available to eligible entities.</text></paragraph> 
<paragraph id="H5B88F81398244E14851BE5131993BFBE" commented="no"><enum>(3)</enum><header>Third-party contracts</header><text>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).</text></paragraph> 
<paragraph id="H7320C5743B674C39B66B1590B4B3DE65" commented="no"><enum>(4)</enum><header>Use of private property</header><text>A State or eligible entity may enter into an agreement for the use of publicly accessible private property.</text></paragraph> 
<paragraph id="H6BDF705F1B1C4CB59673CF0353B582AB" commented="no"><enum>(5)</enum><header>Limitation</header><text>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 (3) or pursuant to an agreement entered into under paragraph (4), 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.</text></paragraph> 
<paragraph id="H6636245E2F8E4A44A4062FFD9E9B5EE4" commented="no"><enum>(6)</enum><header>Reallocation of funds</header><text>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.</text></paragraph></subsection> 
<subsection id="H4C0BAD32E5984AD0BED9ABDC84D3A9FC" commented="no"><enum>(c)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H60879EB2303D4EA990A151F94AC9B428" commented="no"><enum>(1)</enum><header>Electric vehicle supply equipment</header><text>The term <term>electric vehicle supply equipment</term> means any conductors, including ungrounded, grounded, and equipment grounding conductors, electric vehicle connectors, attachment plugs, and all other fittings, devices, power outlets, electrical equipment, 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.</text></paragraph> 
<paragraph id="H59784C5F81ED4DF19AEE198B82C02444" commented="no"><enum>(2)</enum><header>Eligible entity</header><text>The term <term>eligible entity</term> 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.</text></paragraph> 
<paragraph id="HBB2DC1BD4CAF471E956ED8E3BA18A597" commented="no"><enum>(3)</enum><header>Level 2 electric vehicle supply equipment</header><text>The term <term>level 2 electric vehicle supply equipment</term> means electric vehicle supply equipment that provides an alternating current power source at a minimum of 208 volts.</text></paragraph> 
<paragraph id="HD39A9AF84C7C45FABEAC2B8EF72D24A0" commented="no"><enum>(4)</enum><header>Networked direct current fast electric vehicle supply equipment</header><text>The term <term>networked direct current fast electric vehicle supply equipment</term> 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 data collection and access.</text></paragraph> 
<paragraph id="H22283A47437D425DA205F0E7219A56FD" commented="no"><enum>(5)</enum><header>Private third-party entity</header><text>The term <term>private third-party entity</term> 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.</text></paragraph> 
<paragraph id="HFA84142F070045F1900C27E230435DF8" commented="no"><enum>(6)</enum><header>Publicly accessible</header><text>The term <term>publicly accessible</term> means available to members of the public, including within or around—</text> 
<subparagraph id="HCEA534A5BEF54968BDA8B23BF5F3D706" commented="no"><enum>(A)</enum><text>public sidewalks and streets;</text></subparagraph> 
<subparagraph id="HB70BC5FEAEBA43CEA83855582B409B92" commented="no"><enum>(B)</enum><text>public parks;</text></subparagraph> 
<subparagraph id="H00A54010162A4A5FA96733671ED4ABCE" commented="no"><enum>(D)</enum><text>multiunit housing structures;</text></subparagraph> 
<subparagraph id="HE96A110D191E4F04BCEA951EBE20D15C" commented="no"><enum>(C)</enum><text>public buildings;</text></subparagraph> 
<subparagraph id="H809A0EA908D946A3BF8B4FF834A24584" commented="no"><enum>(D)</enum><text>public parking;</text></subparagraph> 
<subparagraph id="H484344E2FCA942579DFA4997C7FD6D08" commented="no"><enum>(E)</enum><text>shopping centers;</text></subparagraph> 
<subparagraph id="H20055C9DBCF2450FA45D9B89A5B976D6" commented="no"><enum>(F)</enum><text>commuter transit hubs;</text></subparagraph> 
<subparagraph id="H6C3547C4F39F4186A820CB1D6C6E7074" commented="no"><enum>(G)</enum><text>workplaces;</text></subparagraph> 
<subparagraph id="H38D7DE8B51724DE89C4131EF675B5C2F" commented="no"><enum>(H)</enum><text>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</text></subparagraph> 
<subparagraph id="H6E63045AF45343DF9188E5AC8F36D513" commented="no"><enum>(I)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="H819F46DFC3DD42BEA1F0ED11F561B512" commented="no"><enum>(7)</enum><header>Secretary</header><text>The term <quote>Secretary</quote> means the Secretary of Energy. </text></paragraph> 
<paragraph id="HE9E0DAC0CB8148F5A1613C7BB2FFE822" commented="no"><enum>(8)</enum><header>Underserved or disadvantaged community</header><text>The term <term>underserved or disadvantaged community</term> means a community or geographic area that is identified by the Secretary as—</text> 
<subparagraph id="H0570BE0D59B84309BC3750EA314369EE" commented="no"><enum>(A)</enum><text>a low-income community;</text></subparagraph> 
<subparagraph id="HB081C727BB1C41F19C3D3BD0110BAB52" commented="no"><enum>(B)</enum><text>a Tribal community;</text></subparagraph> 
<subparagraph id="HDC07B6AF9A0E4017990885E1CF5A6EC8" commented="no"><enum>(C)</enum><text>having a disproportionately low number of electric vehicle charging stations per capita, compared to similar areas; or</text></subparagraph> 
<subparagraph id="H796581E880F248F2869C65E8CEE7F2B8" commented="no"><enum>(D)</enum><text>disproportionately vulnerable to, or bearing a disproportionate burden of, any combination of economic, social, environmental, or climate stressors.</text></subparagraph></paragraph></subsection></section></part> 
<part id="HF69FDD1FC90941C0A1FDD66782B283BF"><enum>4</enum><header>DOE Loan and Grant Programs</header> 
<section id="H48FBC5E5F27B4C89A6C91E8C460C509E" section-type="subsequent-section"><enum>30441.</enum><header>Funding for Department of Energy Loan Programs Office</header> 
<subsection id="HA6967F8B314C4013A1C7245201CAB387"><enum>(a)</enum><header>Commitment authority</header><text display-inline="yes-display-inline">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: <italic>Provided</italic>, 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: <italic>Provided further,</italic> 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: <italic>Provided further</italic>, 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: <italic>Provided further</italic>, 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—</text> 
<paragraph id="H605B37525DD14A7589D8A4C1FF3A35A5"><enum>(1)</enum><text>projects as a result of such projects benefitting from otherwise allowable Federal tax benefits;</text></paragraph> 
<paragraph id="H1A5EF8F9EDBD4C6198C651A33BE8F287"><enum>(2)</enum><text>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—</text> 
<subparagraph id="HC25E869C43BB40DD9FCB6706FE2D2A8E"><enum>(A)</enum><text>paid exclusively in cash;</text></subparagraph> 
<subparagraph id="HF432A069C6E7466E8403CA92F51B546F"><enum>(B)</enum><text>deposited in the Treasury as offsetting receipts; and</text></subparagraph> 
<subparagraph id="HFA1D918BAA924DB8A2CE8A2F0F42AEE4"><enum>(C)</enum><text>equal to the fair market value;</text></subparagraph></paragraph> 
<paragraph id="H73C7BD2F2E49467789BA4EF609197C9D"><enum>(3)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="H89B09CB7461145E59CF5A5395BFA14DA"><enum>(4)</enum><text>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.</text></paragraph></subsection> 
<subsection id="HFF6B4F3A34044EFA96BE9512FE83B557"><enum>(b)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H14F3EAB8A6BE48B695EE8E7490B95A3B"><enum>(c)</enum><header>Administrative expenses</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H9428E1781C8C42EAA78C984B4480C9FD" section-type="subsequent-section"><enum>30442.</enum><header>Advanced technology vehicle manufacturing</header> 
<subsection id="HC723284F1FC94A53B32929A30ECE9B52"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H9E1D6DADD6014AC9B5C86D935C91F167"><enum>(1)</enum><text display-inline="yes-display-inline">providing direct loans under section 136(d) of the Energy Independence and Security Act of 2007 (42 U.S.C. 17013(d)); and </text></paragraph> 
<paragraph id="H2388BF643A69421AA94068FE784A5DFD" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HB84438FEAC464A828144160377C16E15" commented="no"><enum>(A)</enum><text>a medium duty vehicle or a heavy duty vehicle; or</text></subparagraph> 
<subparagraph id="HE62D71FCD8184C44B2B2D8646E98AD2B" commented="no"><enum>(B)</enum><text>any of the following that emit, under any possible operational mode or condition, zero exhaust emissions of any greenhouse gas:</text> 
<clause id="H0C32A7C6136C4277A5E23CA7A7CB6B76" commented="no"><enum>(i)</enum><text>A train or locomotive.</text></clause> 
<clause id="H2DA61EEAA4484C19882B4E910ACE7450" commented="no"><enum>(ii)</enum><text>A maritime vessel.</text></clause> 
<clause id="H1DCD78EB4A2E4E2DA04C9C8EC0B8CB76" commented="no"><enum>(iii)</enum><text>An aircraft.</text></clause> 
<clause id="H0A8F212DB65A49A2B12660C082A33974" commented="no"><enum>(iv)</enum><text>Hyperloop technology.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="HFFF31942505D40EFA12CF70D66846C9B"><enum>(b)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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). </text></subsection> 
<subsection id="H49B484D00F0E4719AFF23D67CA475164"><enum>(c)</enum><header>Elimination of loan program cap</header><text>Section 136(d)(1) of the Energy Independence and Security Act of 2007 (42 U.S.C. 17013(d)(1)) is amended by striking <quote>a total of not more than $25,000,000,000 in</quote>.</text></subsection></section> 
<section id="H19FD696DD61C40C4B5BD80AD58D5CEEB" commented="no"><enum>30443.</enum><header>Domestic Manufacturing Conversion Grants</header> 
<subsection id="H78E7D51D837B4DC6AE924CC8EBD5F928" commented="no"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H66779B8D576346CE9D6B9D52340E947F" commented="no"><enum>(b)</enum><header>Administrative costs</header><text>The Secretary shall reserve 2 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).</text></subsection></section> 
<section id="H71B5655CC0354A66BC1318E7B40C03C1" section-type="subsequent-section"><enum>30444.</enum><header>Energy community reinvestment financing</header><text display-inline="no-display-inline">Title XVII of the Energy Policy Act of 2005 is amended by inserting after section 1705 (42 U.S.C. 16516) the following:</text> 
<quoted-block id="H750BA54DF0544B08B7DDF7144C01BE40" style="OLC"> 
<section id="H616756FE622343E09A8D597DC1C33098"><enum>1706.</enum><header>Energy community reinvestment financing program</header> 
<subsection id="HA4ED9A51648E4F6EA6CFC209FC74B37F"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H17A70D76F2114159A819C04DAE1FEFDC"><enum>(b)</enum><header>Establishment</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HE9ECBA7F6EA041098D8C6F4CAE142A40" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="HA575A9A9E1974252B0948A8FF4DF41D7"><enum>(2)</enum><text display-inline="yes-display-inline">redeveloping a community that is or was engaged in providing, or has been affected by the provision of, energy-intensive goods or services;</text></paragraph> 
<paragraph id="HF71F9F69C8974DE8940663F794AEFD11"><enum>(3)</enum><text>accelerating remediation of environmental damage caused by the provision of energy-intensive goods or services; and</text></paragraph> 
<paragraph id="H41A3D6B3A02F40AC8063AF455C33B166" commented="no"><enum>(4)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H9C739A71F87045A3B60C302F1B2DE2C4"><enum>(c)</enum><header>Application requirement</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H99471CE3FEAE48EC9A69974D8E4B6836"><enum>(1)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="HEEFF6C5DC76D46BF81079209A101420E"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HA026E1A1425841F5AE2649764F990327"><enum>(d)</enum><header>Other requirements</header> 
<paragraph id="HCD1F1182ACE44E3DA9E8FC89E078A4D0"><enum>(1)</enum><header>Fees</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H0C8D0A51C2C9428A89372AFE9D1831D8"><enum>(2)</enum><header>Use of appropriated funds</header><text display-inline="yes-display-inline">Any cost for any financial support provided under this section shall be paid by the Secretary using appropriated funds.</text></paragraph></subsection> 
<subsection id="H4AACE6F48A8144BAAB5C6C4041719986"><enum>(e)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HE3C8C59A71B3458CB83F72C5E0E94912"><enum>(1)</enum><header>Cost</header><text display-inline="yes-display-inline">Notwithstanding section 1701, the term <term>cost</term> has the meaning given such term in section 502 of the Federal Credit Reform Act of 1990 (2 U.S.C. 661a).</text></paragraph> 
<paragraph id="H43E858868AF640C994BC619475F64AAB" commented="no"><enum>(2)</enum><header>Eligible entity</header><text display-inline="yes-display-inline">The term <term>eligible entity</term> means any entity that is directly affiliated with the provision of energy-intensive goods or services.</text></paragraph> 
<paragraph id="H3E6BEB70729843879C9EC197D42B8FBC"><enum>(3)</enum><header>Energy community</header><text display-inline="yes-display-inline">The term <term>energy community</term> means a community whose members are or were engaged in providing, or have been affected by the provision of, energy-intensive goods and services.</text></paragraph> 
<paragraph id="H10390E0970844A0EBF43D28F02FE65DD" commented="no"><enum>(4)</enum><header>Financial support</header><text>The term <term>financial support</term> means any credit product or support the Secretary determines appropriate to implement this section, including—</text> 
<subparagraph id="HDB9CBDB81B9F4C1FA8FDDDEC81431DD5" commented="no"><enum>(A)</enum><text>a line of credit; and</text></subparagraph> 
<subparagraph id="HCA171AEF496E4D00B3BB28BBF5CEADF6" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">a guarantee, including of a letter of credit for the purposes of subsection (b)(3).</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H6503445CB8A5470B90C7FBE0E411FE7A"><enum>30445.</enum><header>Tribal Energy Loan Guarantee Program</header> 
<subsection id="H87A51EF0462047529032D938960774CE" commented="no"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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)).</text></subsection> 
<subsection id="H47376B58710D4321BAADDC0B6984306E" commented="no"><enum>(b)</enum><header>Inclusions in title XVII definition of guarantee</header><text display-inline="yes-display-inline">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 <quote>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.</quote>.</text></subsection> 
<subsection id="H88DE021EED234E8BBBE87CCC02B5A819" commented="no"><enum>(c)</enum><header>Department of Energy Tribal Energy Loan Guarantee Program</header><text> Section 2602(c) of the Energy Policy Act of 1992 (25 U.S.C. 3502(c)) is amended—</text> 
<paragraph id="H7E7DD46E30C84265B2084A3C735C7232" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">in paragraph (1), by striking <quote>(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</quote> and inserting <quote>(as defined in section 1701 of the Energy Policy Act of 2005 (42 U.S.C. 16511)) for</quote>; and </text></paragraph> 
<paragraph id="H8E2469685A6B47A69BB3814E4777031D" commented="no"><enum>(2)</enum><text>in paragraph (4), by striking <quote>$2,000,000,000</quote> and inserting <quote>$20,000,000,000</quote>.</text></paragraph></subsection></section></part> 
<part id="H831D3EAD8E3D4026B779FD69CE230F22"><enum>5</enum><header>Electric transmission</header> 
<section id="HF7862F5C7FFD486B896F70D5F83AD116" section-type="subsequent-section"><enum>30451.</enum><header>Transmission line and intertie grants and loans</header> 
<subsection id="H2D2F41DF30894290AA86CECD6DC7F59C" commented="no"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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): <italic>Provided</italic>, 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: <italic>Provided further</italic>, 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: <italic>Provided further</italic>, 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: <italic>Provided further</italic>, 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.</text></subsection> 
<subsection id="H5E27A12C35DD417CBEFB9271C46B311F" commented="no"><enum>(b)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H3994EE7E635F4771901F3ADF824E6AF3" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">a more robust and resilient electric grid; and</text></paragraph> 
<paragraph id="H040D3790745F42BEBF6DAD80F9727BD0" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">the integration of electricity from a clean energy facility into the electric grid.</text></paragraph></subsection> 
<subsection id="H865B14E974734CDB8226FF85C7941F8A" commented="no"><enum>(c)</enum><header>Other requirements</header> 
<paragraph id="H03CB83D63D654D6282C581CDCBBF0A39" commented="no"><enum>(1)</enum><header>Interest rates</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H509DDFD19411455C887C44A8C22EB089" commented="no"><enum>(2)</enum><header>Recovery of costs for grants</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H17709050279A4F43AE6B464C06EB2304" commented="no"><enum>(3)</enum><header>No duplicate assistance</header><text>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.</text></paragraph></subsection> 
<subsection id="HF4B97FE82F574A608C99823D7806C5CC"><enum>(d)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H90558A87F78B4241A3FB9FC23037ABB8" commented="no"><enum>(1)</enum><header>Clean energy facility</header><text display-inline="yes-display-inline">The term <term>clean energy facility</term> means any electric generating unit that does not emit carbon dioxide.</text></paragraph> 
<paragraph id="HC999F0083B9246A6842B484907BFB2B5" commented="no"><enum>(2)</enum><header>Direct loan</header><text display-inline="yes-display-inline">The term <term>direct loan</term> 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.</text></paragraph> 
<paragraph id="H8CBFCF8A9F78412CBFC58AB46C3C1C0B"><enum>(3)</enum><header>Eligible entity</header><text>The term <term>eligible entity</term> means a non-Federal entity.</text></paragraph> 
<paragraph id="HC1D3451B7B904F68858264A8AB6FC12E"><enum>(4)</enum><header>Eligible intertie</header><text display-inline="yes-display-inline">The term <term>eligible intertie</term> means—</text> 
<subparagraph id="H909D0D85E5B046D9A0DD3532671A2EFA"><enum>(A)</enum><text display-inline="yes-display-inline">any interties across the seam between the Western Interconnection and the Eastern Interconnection;</text></subparagraph> 
<subparagraph id="H489340AF84874EEC9501686312112684"><enum>(B)</enum><text>the Pacific Northwest-Pacific Southwest Intertie;</text></subparagraph> 
<subparagraph id="H67C3E1A2ACDC4646AE697D86F6AD841D"><enum>(C)</enum><text>any interties between the Electric Reliability Council of Texas and the Western Interconnection or the Eastern Interconnection; or</text></subparagraph> 
<subparagraph id="H33537D80711A45CF92715087515CB13B" commented="no"><enum>(D)</enum><text display-inline="yes-display-inline">such other interties that the Secretary determines contribute to—</text> 
<clause id="H84879355AEE143A29E863BF87CDF5BD5" commented="no"><enum>(i)</enum><text>a more robust and resilient electric grid; and</text></clause> 
<clause id="HF8F07CE0FDC244CDAF2D1C1026669532" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">the integration of electricity from a clean energy facility into the electric grid.</text></clause></subparagraph></paragraph> 
<paragraph id="H4FBC61C550054001919AA2DA8DABA397" commented="no"><enum>(5)</enum><header>Eligible transmission line</header><text>The term <term>eligible transmission line</term> means an electric power transmission line that—</text> 
<subparagraph id="H03FC8C0CA7C2410FBC121D9AB899439E" display-inline="no-display-inline" commented="no"><enum>(A)</enum><text>in the case of new construction under subsection (b), has a transmitting capacity of not less than 1,000 megawatts;</text></subparagraph> 
<subparagraph id="H9514BC73A10E4024924384C52515D976" commented="no"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="HD17CF6D20D0F4C27BB8A54B84216B5F4" commented="no"><enum>(C)</enum><text>is capable of transmitting electricity—</text> 
<clause id="H836931B5613D4738A87CE278CB19E7F4" commented="no"><enum>(i)</enum><text>across any eligible intertie; </text></clause> 
<clause id="H470D927D050B4E8A9480FE481E583E89" commented="no"><enum>(ii)</enum><text>from an offshore wind generating facility; or</text></clause> 
<clause id="H9F8567C259B94002BC382B7788FE19EF" commented="no"><enum>(iii)</enum><text display-inline="yes-display-inline">along a route, or in a corridor, determined by the Secretary of Energy to be necessary to meet interregional or national electricity transmission needs.</text></clause></subparagraph></paragraph> 
<paragraph id="H9D048B4B86CA47219B39E04EDD4BAD5F" commented="no"><enum>(6)</enum><header>State commission; Transmission Organization</header><text display-inline="yes-display-inline">The terms <term>State commission</term> and <term>Transmission Organization</term> have the meanings given such terms in section 3 of the Federal Power Act (16 U.S.C. 796).</text></paragraph></subsection></section> 
<section id="HC66E32A701544E70892DED4B0D6351BB" section-type="subsequent-section" commented="no"><enum>30452.</enum><header>Grants to facilitate the siting of interstate electricity transmission lines</header> 
<subsection id="HFD1C5E5370AA47F6890D3AFF176AA346" commented="no"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HF168730BCC2441658077FFBAC1B62803" commented="no"><enum>(b)</enum><header>Use of funds</header> 
<paragraph id="H5C4A6AE54F16412EA77702E055DE8EB7"><enum>(1)</enum><header>In general</header><text>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:</text> 
<subparagraph id="H84447C350AF245E4A1ADA91CCDB81A4E" commented="no"><enum>(A)</enum><text>Studies and analyses of the impacts of the covered transmission project.</text></subparagraph> 
<subparagraph id="HAFD22D3EEC8847109CE5C3E519D1D458" commented="no"><enum>(B)</enum><text>Examination of up to 3 alternate siting corridors within which the covered transmission project feasibly could be sited.</text></subparagraph> 
<subparagraph id="HCACE727E179945A8A075C9A4CE2453CD" commented="no"><enum>(C)</enum><text>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.</text></subparagraph> 
<subparagraph id="H4550F39AD5B54CD1AD32EE3831F3B29B" commented="no"><enum>(D)</enum><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HD197722BEAAD403AAEB99D82A388D180" commented="no"><enum>(E)</enum><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="H7D4B6DDB223D47F484E3F8DC0113049E" commented="no"><enum>(F)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HBAFE789FFF764461ADDBBCAAEFC19631" commented="no"><enum>(2)</enum><header>Economic development</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HB0BE66DE1FDA4976A25B6ABE203D9EB6" commented="no"><enum>(c)</enum><header>Conditions</header> 
<paragraph id="HD206402D8B614E5C954EFE7C314C6B04" commented="no"><enum>(1)</enum><header>Final decision on application</header><text>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.</text></paragraph> 
<paragraph id="H5C14A40AC1654395AADAD45A90A33A52" commented="no"><enum>(2)</enum><header>Federal share</header><text>The Federal share of the cost of an activity described in subparagraph (D) or (E) of subsection (b)(1) shall not exceed 50 percent. </text></paragraph> 
<paragraph id="HBD3634C1AEF14FB39F1E622DD6D74C5E" commented="no"><enum>(3)</enum><header>Economic development</header><text display-inline="yes-display-inline">The Secretary may only disburse grant funds for economic development activities under subsection (b)(2)—</text> 
<subparagraph id="H0A255353C9BB40D69615A77A0E9A30F6"><enum>(A)</enum><text>to a siting authority upon approval by the siting authority of the applicable covered transmission project; and</text></subparagraph> 
<subparagraph id="H1038CCFFC4DB49AE9154DA4E6BE1C22D" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">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. </text></subparagraph></paragraph></subsection> 
<subsection id="HF00447743AA74AE4A67214D7EBD2FFDB" commented="no"><enum>(d)</enum><header>Returning funds</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HAF3560362DF5461EB052F06BE79F4B6D" commented="no"><enum>(e)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H247C18A630AA4F5C9B29E824E4D3DDB5" commented="no"><enum>(1)</enum><header>Covered transmission project</header><text display-inline="yes-display-inline">The term <term>covered transmission project</term> means a high-voltage interstate or offshore electricity transmission line—</text> 
<subparagraph id="H5C6D6B57FE0A45F8B1BF43ED4834F2C1"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H00D7C81716E2414ABAF36B088FF936F1"><enum>(B)</enum><text>for which such entity has applied, or informed a siting authority of such entity’s intent to apply, for regulatory approval.</text></subparagraph></paragraph> 
<paragraph id="H17C8C41E73954C13B66B9F589AD53BAC" commented="no"><enum>(2)</enum><header>Siting authority</header><text display-inline="yes-display-inline">The term <term>siting authority</term> 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.</text></paragraph> 
<paragraph id="H8DCD68B989E44D8FB8077D854328CA20" commented="no"><enum>(3)</enum><header>State</header><text display-inline="yes-display-inline">The term <term>State</term> means a State, the District of Columbia, or any territory or possession of the United States.</text></paragraph></subsection></section> 
<section id="HFD80400718FA4DA5A964DC436B3F82E5" section-type="subsequent-section"><enum>30453.</enum><header>Organized wholesale electricity market technical assistance grants</header> 
<subsection id="HF5D18CE8731F4DD682518A99A1458FE8"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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 fiscal year 2031, for purposes of providing technical assistance and grants under subsection (b).</text></subsection> 
<subsection id="HE9D2D492072D4682907DCB144AB4E540"><enum>(b)</enum><header>Technical assistance and grants</header><text display-inline="yes-display-inline">The Secretary shall use amounts made available under subsection (a) to—</text> 
<paragraph id="HB8BD77047B144A7E89593131DB0E0E83"><enum>(1)</enum><text>provide grants to States to pay for—</text> 
<subparagraph id="H9EECDF685C6A42A9AF9AC7E4ED3470B5"><enum>(A)</enum><text display-inline="yes-display-inline">technical assistance for any of the activities described in subsection (c); or</text></subparagraph> 
<subparagraph id="HD559BC317B0140C2971C4492CB19F9A7"><enum>(B)</enum><text>the procurement of data or technology systems related to any of the activities described in subsection (c); and</text></subparagraph></paragraph> 
<paragraph id="H6455E66757784173AE235F5A97A42BD1"><enum>(2)</enum><text>provide technical assistance for the activities described in subsection (c).</text></paragraph></subsection> 
<subsection id="H9FC86C1AAD7D428DB18C207635F48854"><enum>(c)</enum><header>Activities</header><text>The activities described in this subsection are—</text> 
<paragraph id="HE884390A6DB8485D945790A5DF232B98"><enum>(1)</enum><text>forming, expanding, or improving an organized wholesale electricity market, including with respect to—</text> 
<subparagraph id="H6A12AEFC32C64E588A24243E42C010E0"><enum>(A)</enum><text display-inline="yes-display-inline">market governance assistance;</text></subparagraph> 
<subparagraph id="HCCD748A2E42846FF8435FFB68D6473FB"><enum>(B)</enum><text display-inline="yes-display-inline">planning and policy assistance; and</text></subparagraph> 
<subparagraph id="HF2796A59ADFD4457B93A528BFE629C48"><enum>(C)</enum><text display-inline="yes-display-inline">regulatory development assistance;</text></subparagraph></paragraph> 
<paragraph id="HC5E8E269C3504CDBBB0BBB38498BC4D5"><enum>(2)</enum><text display-inline="yes-display-inline">aligning the policies of an organized wholesale electricity market with relevant State policies; and</text></paragraph> 
<paragraph id="HF0981D6303D24026BA700F83E8636609"><enum>(3)</enum><text display-inline="yes-display-inline">evaluating the economic, operational, reliability, environmental, and other benefits of organized wholesale electricity markets.</text></paragraph></subsection> 
<subsection id="HEDE0672335BD46CA8085430B3B98BA2A"><enum>(d)</enum><header>Applications</header> 
<paragraph id="HD68D13E6FF88456DB403F1A3E882A560"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H0C9433414D2C446F8A920065037CAF5C"><enum>(2)</enum><header>Grants</header><text>An application for a grant submitted under paragraph (1) shall certify how the State will use the grant in accordance with subsection (b).</text></paragraph></subsection> 
<subsection id="H5C6ECF339B9643ABAD99D12A8C22718E"><enum>(e)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HC3B3FB6827B14FF5A7ABF43864096210"><enum>(1)</enum><header>Independent System Operator; Regional Transmission Organization</header><text display-inline="yes-display-inline">The terms <term>Independent System Operator</term> and <term>Regional Transmission Organization</term> have the meanings given such terms in section 3 of the Federal Power Act (16 U.S.C. 796).</text></paragraph> 
<paragraph id="H403A2ECC50C04BEEB2E19D36F87DAD94"><enum>(2)</enum><header>Organized wholesale electricity market</header><text display-inline="yes-display-inline">The term <term>organized wholesale electricity market</term> means an Independent System Operator or a Regional Transmission Organization.</text></paragraph> 
<paragraph id="HC1C49AD3FFEA4DE4B84744688E644023"><enum>(3)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of Energy. </text></paragraph> 
<paragraph id="H85A5AA15860B4AAFBCFD74B22F399152" commented="no"><enum>(4)</enum><header>State</header><text display-inline="yes-display-inline">The term <term>State</term> means a State, the District of Columbia, or any territory or possession of the United States.</text></paragraph></subsection></section> 
<section id="HBB0F6A403F7F43949A8879F1BD625737" section-type="subsequent-section"><enum>30454.</enum><header>Interregional and offshore wind electricity transmission planning, modeling, and analysis</header> 
<subsection id="HD0633D76C95446E7BAFD2F55775BD993"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HAECB23A9168E41B4BDBC90C7AE0C36B6"><enum>(b)</enum><header>Use of funds</header><text>The Secretary of Energy shall use amounts made available under subsection (a) to—</text> 
<paragraph id="H1BA1AF8CB234431F8CA9FB551A0302AD"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="HF14DB9ED777B4AE4BDBF1F992C376CED"><enum>(2)</enum><text>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—</text> 
<subparagraph id="HAD4BEC434EA449929963FE44149D574E"><enum>(A)</enum><text display-inline="yes-display-inline">clean energy integration into the electric grid, including the identification of renewable energy zones;</text></subparagraph> 
<subparagraph id="HEE19516D94D6422A80C04538DC277368"><enum>(B)</enum><text display-inline="yes-display-inline">the effects of changes in weather due to climate change on the reliability and resilience of the electric grid;</text></subparagraph> 
<subparagraph id="H057A3A18250043B9B6849ABAFB7380DD"><enum>(C)</enum><text>cost allocation methodologies that facilitate the expansion of the bulk power system;</text></subparagraph> 
<subparagraph id="HD38463A29A7B42A5A7F2C25F1EC4C647"><enum>(D)</enum><text>the benefits of coordination between generator interconnection processes and transmission planning processes;</text></subparagraph> 
<subparagraph id="HBCCA72F571C84CE686D240D4A429D835"><enum>(E)</enum><text display-inline="yes-display-inline">the effect of increased electrification on the electric grid; </text></subparagraph> 
<subparagraph id="H3353938351A647CCB346C53EF2ABF4F9" commented="no"><enum>(F)</enum><text>power flow modeling;</text></subparagraph> 
<subparagraph id="H1F36810A31C0417583C8C17501892579" commented="no"><enum>(G)</enum><text>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;</text></subparagraph> 
<subparagraph id="HE821DB853B3148B98326A95F7F927028"><enum>(H)</enum><text>the cooptimization of transmission and generation, including variable energy resources, energy storage, and demand-side management;</text></subparagraph> 
<subparagraph id="H120013E408B54AE29D7D0121FA25409F"><enum>(I)</enum><text>the opportunities for use of nontransmission alternatives, energy storage, and grid-enhancing technologies;</text></subparagraph> 
<subparagraph id="HCE74289D9BB84E60AFFD2770EF62581A"><enum>(J)</enum><text>economic development opportunities for communities arising from development of interregional electricity transmission and transmission of electricity that is generated by offshore wind;</text></subparagraph> 
<subparagraph id="H87B7D64E43304A19A43DE23086B5DA18"><enum>(K)</enum><text display-inline="yes-display-inline">evaluation of existing rights-of-way and the need for additional transmission corridors; and</text></subparagraph> 
<subparagraph id="HC8C66919C1BC47148CB2A804DB694041" commented="no"><enum>(L)</enum><text display-inline="yes-display-inline">a planned national transmission grid, which would include a networked transmission system to optimize the existing grid for interconnection of offshore wind farms.</text></subparagraph></paragraph></subsection></section></part> 
<part id="H9F156FC32ED94BF0976D80CA1E7221BF"><enum>6</enum><header>Environmental reviews</header> 
<section id="H94036EF9CA9646AB8FD131DCEB01BE92" section-type="subsequent-section" commented="no"><enum>30461.</enum><header>Department of Energy</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H6C0ED78B1D2F4E98A2BFDADB6BB5D52E" section-type="subsequent-section" commented="no"><enum>30462.</enum><header>Federal Energy Regulatory Commission</header> 
<subsection id="HADCF2A3B10CD4ECEAE81B0E2991ADA67" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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 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. </text></subsection> 
<subsection id="HB369B5BD82A848A08458FEA464569BCD" commented="no"><enum>(b)</enum><header>Fees and charges</header><text display-inline="yes-display-inline">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.</text></subsection></section></part> 
<part id="H936DCD408DCB43EC844FA5BB0B56DA50"><enum>7</enum><header>Industrial</header> 
<section id="H90A95A7D64244C6CA927A025C8600BD3"><enum>30471.</enum><header>Advanced industrial facilities deployment program</header> 
<subsection id="HF8545DB51E8C48609B3B92634DE0A604"><enum>(a)</enum><header>Appropriation</header><text>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.</text></subsection> 
<subsection id="HD44D511AB5C84D998B4E6ED4CAA330D9"><enum>(b)</enum><header>Program</header><text>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—</text> 
<paragraph id="HDC20CDBDCBD449FFAC05154B889B8C47"><enum>(1)</enum><text>the purchase and installation, or implementation, of advanced industrial technology at an eligible facility;</text></paragraph> 
<paragraph id="H460A036FA65F44AC9F801FB3778C56B2"><enum>(2)</enum><text>retrofits, upgrades to, or operational improvements at an eligible facility to install or implement advanced industrial technology; or</text></paragraph> 
<paragraph id="HA78A6B7D931541BDBF8E6BF25F52DD3E"><enum>(3)</enum><text>engineering studies and other work needed to prepare an eligible facility for activities described in paragraph (1) or (2).</text></paragraph></subsection> 
<subsection id="H54D6FA29B2254461B95E4E0B5D077B31"><enum>(c)</enum><header>Application</header><text>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.</text></subsection> 
<subsection id="H8E37A66D320A4417946ACEA80997AE13" commented="no"><enum>(d)</enum><header>Priority</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H3735918263704BFF95B62CD1A1C4D5F5" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">the expected greenhouse gas emissions reductions to be achieved by carrying out the project;</text></paragraph> 
<paragraph id="HEEC0DDB0CA274F93B43CDD2A7FA2FB6C" commented="no"><enum>(2)</enum><text>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</text></paragraph> 
<paragraph id="H459198A5DD6F4E408B80C4E222DDCC1E" commented="no"><enum>(3)</enum><text>whether the eligible entity participates or would participate in a partnership with purchasers of the output of the eligible facility.</text></paragraph></subsection> 
<subsection id="H4D831FB0886546088FD7BBE880B997D7"><enum>(e)</enum><header>Cost share</header><text>The Federal share of the cost of a project carried out pursuant to this section shall not exceed 50 percent.</text></subsection> 
<subsection id="HB05A1010DD944D8AA3F7623BAD61E64C"><enum>(f)</enum><header>Administrative costs</header><text>The Secretary shall reserve $200,000,000 of amounts made available under subsection (a) for administrative costs of carrying out this section.</text></subsection> 
<subsection id="H2C7ABB1902084B249EAA350F01094EC1"><enum>(g)</enum><header>Definitions</header> 
<paragraph id="HE865700D60F4421F81E45F24DEE8222B"><enum>(1)</enum><header>Advanced industrial technology</header><text>The term <quote>advanced industrial technology</quote> 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—</text> 
<subparagraph id="H247779E4D68F4456B6D69DD0D3BDB5AD"><enum>(A)</enum><text>industrial energy efficiency technologies;</text></subparagraph> 
<subparagraph id="H493285807ECA4BEDADD9415B6910C6B1"><enum>(B)</enum><text>equipment to electrify industrial processes;</text></subparagraph> 
<subparagraph id="H16A79A6F145C4C1D8D51399575B10EF1"><enum>(C)</enum><text>equipment to utilize low- or zero-carbon fuels, feedstocks, and energy sources;</text></subparagraph> 
<subparagraph id="HD3AC3ADA623B40AE8AFE872F8FB12189"><enum>(D)</enum><text>low- or zero-carbon process heat systems; and</text></subparagraph> 
<subparagraph id="H52EF6F315CCD4AFBBC950358A98B7C22"><enum>(E)</enum><text>carbon capture, transport, utilization, and storage systems.</text></subparagraph></paragraph> 
<paragraph id="HE711521FA78B4A1B984BC6EC6E09DBC6"><enum>(2)</enum><header>Eligible entity</header><text>The term <quote>eligible entity</quote> means the owner or operator of an eligible facility.</text></paragraph> 
<paragraph id="H19F622B6EC68497BBBD40574CAD6611A"><enum>(3)</enum><header>Eligible facility</header><text>The term <quote>eligible facility</quote> 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.</text></paragraph> 
<paragraph id="H7D96E821AFA84D598A995DDE50FBC891"><enum>(4)</enum><header>Financial assistance</header><text>The term <quote>financial assistance</quote> means a grant, rebate, direct loan, or cooperative agreement.</text></paragraph> 
<paragraph id="H76DF28A70190406DAF3E8F3BEEDC6B01"><enum>(5)</enum><header>Secretary</header><text>The term <quote>Secretary</quote> means the Secretary of Energy. </text></paragraph></subsection></section></part> 
<part id="H889A660AFDE244EDB463D185F0C2EB7E"><enum>8</enum><header>Other Energy Matters</header> 
<section id="H386ABB430E724652AC408B37EC263F5F"><enum>30481.</enum><header>Oversight</header><text display-inline="no-display-inline">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.</text></section></part></subtitle> 
<subtitle id="H661C73658B654F84A5FA6552224307E6"><enum>E</enum><header>Affordable Health Care Coverage</header> 
<section id="HA94094E54C1643F89CDC6C8FA6411E06" section-type="subsequent-section"><enum>30601.</enum><header>Ensuring affordability of coverage for certain low-income populations</header> 
<subsection id="H6EC7233106A848AA814095BA3A2D114C"><enum>(a)</enum><header>Reducing cost sharing under qualified health plans</header><text display-inline="yes-display-inline">Section 1402 of the Patient Protection and Affordable Care Act (42 U.S.C. 18071) is amended—</text> 
<paragraph id="H4A9DE40E185F4B5CA782CB64AC74190C"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (b)—</text> 
<subparagraph id="H4C09FB9F1B364964A6146E3605315507"><enum>(A)</enum><text>in paragraph (2), by inserting <quote>(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)</quote> before the period; and</text></subparagraph> 
<subparagraph id="HB9376C677D4B49B98B4A3DA30253A081"><enum>(B)</enum><text>in the matter following paragraph (2), by adding at the end the following new sentence: <quote>In the case of an individual who, at any point during 2022, has a household income 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 household income equal to 100 percent for purposes of applying this section.</quote>; and</text></subparagraph></paragraph> 
<paragraph id="H42433CFACED4490CA4B190C20FBEF9DD"><enum>(2)</enum><text>in subsection (c)—</text> 
<subparagraph id="H375C5ACDBE6D47BDA16BBD67796BD59A"><enum>(A)</enum><text>in paragraph (1)(A), in the matter preceding clause (i), by inserting <quote>, with respect to eligible insureds (other than, with respect to plan years 2023, 2024, and 2025, specified enrollees (as defined in paragraph (6)(C))),</quote> after <quote>first be achieved</quote>;</text></subparagraph> 
<subparagraph id="H7D0ADC8AB245484AA84BA41D5C73242B"><enum>(B)</enum><text>in paragraph (2), in the matter preceding subparagraph (A), by inserting <quote>with respect to eligible insureds (other than, with respect to plan years 2023, 2024, and 2025, specified enrollees)</quote> after <quote>under the plan</quote>;</text></subparagraph> 
<subparagraph id="H250092B0790B4CFD8BF4E89FA2912436"><enum>(C)</enum><text>in paragraph (3)—</text> 
<clause id="H70B93EBFD38A4DC3A808B9AD35C04AE8"><enum>(i)</enum><text>in subparagraph (A), by striking <quote>this subsection</quote> and inserting <quote>paragraph (1) or (2)</quote>; and</text></clause> 
<clause id="H199825A3BA264E7DAC24602A24FECD63"><enum>(ii)</enum><text>in subparagraph (B), by striking <quote>this section</quote> and inserting <quote>paragraphs (1) and (2)</quote>; and</text></clause></subparagraph> 
<subparagraph id="HF2B9CAA06FFC4C4A83D402E6B5101391"><enum>(D)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H756F3BA4269246C6872E767197F63145" display-inline="no-display-inline"> 
<paragraph id="H06CF5169A92243E69B70967CE47C972E"><enum>(6)</enum><header>Special rule for specified enrollees</header> 
<subparagraph id="HD965F739FF38485DAD05B289D92287A6"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H4D194F08CBEB4EE987E78D21C6EF5D71"><enum>(B)</enum><header>Methods for reducing cost sharing</header> 
<clause id="H4088A6416AEA4064A548F42114F12B64"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="HAADB088697D14E35B2B67B41554E60ED"><enum>(ii)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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).</text></clause></subparagraph> 
<subparagraph id="HDAC295F3739B401B8C65F9A2BDBDE79E"><enum>(C)</enum><header>Specified enrollee defined</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>specified enrollee</quote> means, with respect to a plan year, an eligible insured who, at any point during such plan year, has a household income 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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="HA79D845378AC4099A3309020D7EBDF42"><enum>(b)</enum><header>Open enrollments applicable to certain lower-income populations</header><text display-inline="yes-display-inline">Section 1311(c) of the Patient Protection and Affordable Care Act (42 U.S.C. 18031(c)) is amended—</text> 
<paragraph id="H5740E0C83B76493E86A034E6392FE086"><enum>(1)</enum><text>in paragraph (6)—</text> 
<subparagraph id="H8A9D3297955E49F88390BFF8DC88B60C"><enum>(A)</enum><text display-inline="yes-display-inline">in subparagraph (C), by striking at the end <quote>and</quote>;</text></subparagraph> 
<subparagraph id="H663B6AB322024F37A87401C50575402D"><enum>(B)</enum><text>in subparagraph (D), by striking the period at the end and inserting <quote>; and</quote>; and</text></subparagraph> 
<subparagraph id="H23C985B346CC47D8BE4C2EFD39B439C2"><enum>(C)</enum><text>by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" id="H98397154D6534909873D9613D4D886DC" display-inline="no-display-inline"> 
<subparagraph id="HAF53E284A683415A976D87DCF8180F20" commented="no"><enum>(E)</enum><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H414BD31346BE4E458AD55921E62213A8"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HA9CEE392B071486FB57839B151A8A8CF" display-inline="no-display-inline"> 
<paragraph id="HE580E7335B04427AAFC20BB4DC012ADB"><enum>(8)</enum><header>Special enrollment period for certain low-income populations</header> 
<subparagraph id="HE1042F72F4FB45E683D3A1ABBD228840"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="HF64563A01AE3477E8152F5117A23E307"><enum>(B)</enum><header>Individual described</header><text>For purposes of subparagraph (A), an individual described in this subparagraph is an individual—</text> 
<clause id="H1C8A9590CA8446719A10E779722925D8"><enum>(i)</enum><text display-inline="yes-display-inline">with a household income that does not exceed 138 percent of the poverty line for a family of the size involved; and</text></clause> 
<clause id="H65EEE320782B4250BF903853D3E06BC6" commented="no"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H571CB83165074E26961DB657994D8DB1"><enum>(c)</enum><header>Additional benefits for certain low-income individuals for plan years 2024 and 2025</header><text>Section 1301(a) of the Patient Protection and Affordable Care Act (42 U.S.C. 18021(a)) is amended—</text> 
<paragraph id="H8E482E62C66B4BDA8EFC53D08E014F18"><enum>(1)</enum><text>in paragraph (1)—</text> 
<subparagraph id="H546F4DC9E0D2473A98ECAA9154244AFA"><enum>(A)</enum><text>in subparagraph (B), by striking <quote>and</quote> at the end;</text></subparagraph> 
<subparagraph id="HB3EC72D3F64641C4856F34A121E3DCED"><enum>(B)</enum><text>in subparagraph (C)(iv), by striking the period and inserting <quote>; and</quote>; and</text></subparagraph> 
<subparagraph id="HAC1627F693014492ACDF036FD7517CB1"><enum>(C)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H158AC38B102E4B85B79E345090CF9598" display-inline="no-display-inline"> 
<subparagraph id="HFA7D6178F31346D5B32A5D056581356B"><enum>(D)</enum><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H9BA305FF9B70405F815205D00B27D677"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H2A979FF40EFF4A1798558BDB68261DC3" display-inline="no-display-inline"> 
<paragraph id="H0B1FCDD5B3014721BC9734B1BF7F43E9"><enum>(5)</enum><header>Additional benefits for certain low-income individuals for plan year 2024 and 2025</header> 
<subparagraph id="H4392DD0553F14D2D9D3AF92DBA338823"><enum>(A)</enum><header>In general</header> 
<clause id="HC5DFC8B5807A4C89B36360EA738987B5"><enum>(i)</enum><header>Benefits</header><text>For purposes of paragraph (1)(D), the benefits described in this paragraph to be provided by a qualified health plan are benefits consisting of—</text> 
<subclause id="H9C134A4D925542009A39D2D42C7CAE68"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H5183F0FDF99D4BA1B93D0343C513EBCF"><enum>(II)</enum><text>services described in subsection (a)(4)(C) of section 1905 of such Act for which Federal payments would have been so available;</text></subclause><continuation-text continuation-text-level="clause">which are not otherwise provided under such plan as part of the essential health benefits package described in section 1302(a).</continuation-text></clause> 
<clause id="H34531B4D91D3408584369337CDB6018A"><enum>(ii)</enum><header>Condition on provision of benefits</header><text>Benefits described in this paragraph shall be provided—</text> 
<subclause id="H73FF719B05C341B8A3009D0152C7464E"><enum>(I)</enum><text>without any restriction on the choice of a qualified provider from whom an individual may receive such benefits; and</text></subclause> 
<subclause id="H3AD5B74ED4D446D1AC76D054B98590FA"><enum>(II)</enum><text>without any imposition of cost sharing.</text></subclause></clause></subparagraph> 
<subparagraph id="H3745EADC5A304832B95BA7082EB9E852" commented="no"><enum>(B)</enum><header>Payments for additional benefits</header> 
<clause id="HD30EA7D8AE0E4A96B04A9D7DFCCFC5E4" commented="no"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="H97D0F80A87324CA8ACFC210129528D01" commented="no"><enum>(ii)</enum><header>Appropriation</header><text>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).</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H01A5EF7D56C94B4FB31C53BED2E09111"><enum>(d)</enum><header>Education and outreach activities</header><text>—</text> 
<paragraph id="H2DE76F7E330143FA99313C75C373FC4F"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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:</text> 
<quoted-block display-inline="no-display-inline" id="H990A5EF460B2429EAD090570EE46C2C6" style="OLC"> 
<paragraph id="H89AB670F57F64461BADDA16F86E7F968"><enum>(3)</enum><header>Outreach and educational activities</header> 
<subparagraph id="HF0BF34CFA86344C2BEE6F34625D7B78A"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subparagraph> 
<subparagraph id="H0E8102D651764B12A68C6F438B801FB3"><enum>(B)</enum><header>Limitation on use of funds</header><text display-inline="yes-display-inline">No funds appropriated under this paragraph shall be used for expenditures for promoting non-ACA compliant health insurance coverage.</text></subparagraph> 
<subparagraph id="HBD661F4D93CB4793A9E115DEFC5AB286"><enum>(C)</enum><header>Non-aca compliant health insurance coverage</header><text>For purposes of subparagraph (B):</text> 
<clause id="H18597183B05D4201A2CB2CA295D01188"><enum>(i)</enum><text>The term <term>non-ACA compliant health insurance coverage</term> means health insurance coverage, or a group health plan, that is not a qualified health plan.</text></clause> 
<clause id="H1D95C7AC1D8B405BAD331D6A314935C0"><enum>(ii)</enum><text>Such term includes the following:</text> 
<subclause id="H9B0948216CD84B9C878DFCCE9BEC7E2C"><enum>(I)</enum><text>An association health plan.</text></subclause> 
<subclause id="H07F35ACBA9C84F5382000D562BE626F5"><enum>(II)</enum><text>Short-term limited duration insurance.</text></subclause></clause></subparagraph> 
<subparagraph id="H6D896833FBD44DE0AFFE3EACC621D5F7" commented="no"><enum>(D)</enum><header>Funding</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HEF5CD0B3FBA54BB08E53C20E5BBE63BF" commented="no"><enum>(i)</enum><text>$15,000,000 shall be used to carry out this paragraph in fiscal year 2022; and</text></clause> 
<clause id="H434A172833FF445BA2524BAEF1F96A5A" commented="no"><enum>(ii)</enum><text>$30,000,000 shall be used to carry out this paragraph for each of fiscal years 2023 through 2025.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H3268603B254744D8987D8E2FC7424CC1"><enum>(2)</enum><header>Navigator program</header><text>Section 1311(i)(6) of the Patient Protection and Affordable Care Act (42 U.S.C. 18031(i)(6)) is amended—</text> 
<subparagraph id="H131250DCE5154D9F8356E45BF121A532" commented="no"><enum>(A)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC">Funding.—</header-in-text>Grants under</quote> and inserting</text> 
<quoted-block display-inline="yes-display-inline" id="HC294F8894C0F4B5E8375314D8DC792C1" style="OLC"><text><header-in-text level="paragraph" style="OLC">Funding.—</header-in-text></text> 
<subparagraph id="H6BEA8281D2A0461898C8564BBC1F174D" commented="no"><enum>(A)</enum><header>State Exchanges</header><text display-inline="yes-display-inline">Grants under</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H8F772144B1F34236944305F837544420" commented="no"><enum>(B)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block display-inline="no-display-inline" id="HD502702DC0884335982C9EBF18A16D50" style="OLC"> 
<subparagraph id="H268D9BAD3C6247CEAFFBB5EF77FA3BC4" commented="no"><enum>(B)</enum><header>Federal Exchanges</header><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="H2248D70335584BCAB033D07452E71794"><enum>(e)</enum><header>Funding</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HC8593AC7958940E18C851A8C214D1C6E" section-type="subsequent-section"><enum>30602.</enum><header>Establishing a health insurance affordability fund</header> 
<subsection id="H670D73756F3945AB90E6B6EEF1284299"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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: </text> 
<quoted-block display-inline="no-display-inline" id="H167681D2372043D79E239C4C7F67FA63" style="OLC"> 
<part id="HBB70AE12D1C44E28B631A890F08618EE"><enum>6</enum><header>Improve Health Insurance Affordability Fund</header> 
<section commented="no" id="HF1E9494FECF44BEB8EB09F81D53AEF34"><enum>1351.</enum><header>Establishment of program</header><text display-inline="no-display-inline">There is hereby established the <quote>Improve Health Insurance Affordability Fund</quote> to be administered by the Secretary of Health and Human Services, acting through the Administrator of the Centers for Medicare &amp; Medicaid Services (in this section referred to as the <quote>Administrator</quote>), 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 <quote>State</quote>) beginning on January 1, 2023, for the purposes described in section 1352.</text></section> 
<section id="H786E971D3CB344B290BFF1492514F83A" commented="no"><enum>1352.</enum><header>Use of funds</header> 
<subsection id="HACB9F972563E4D5389C6C1BA52A5C063"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">A State shall use the funds allocated to the State under this part for one of the following purposes:</text> 
<paragraph id="H44BE4E4A45D645AABD73530855B6353F"><enum>(1)</enum><text>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.</text></paragraph> 
<paragraph id="H27E24F25409D43118E5752CA62F5EEBA"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HA0127B3A8EE049EDB34D76C13AD0D11E"><enum>(b)</enum><header>Exclusion of certain grandfathered plans, transitional plans, student health plans, and excepted benefits</header><text display-inline="yes-display-inline">For purposes of subsection (a), a plan described in this subsection is the following:</text> 
<paragraph id="H3489052109234F09B320D90DC14ECA83"><enum>(1)</enum><text>A grandfathered health plan (as defined in section 1251).</text></paragraph> 
<paragraph id="HF0529A3B22BC4BC1A529AA19C2295BBE"><enum>(2)</enum><text display-inline="yes-display-inline">A plan (commonly referred to as a <quote>transitional plan</quote>) continued under the letter issued by the Centers for Medicare &amp; 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 &amp; 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.</text></paragraph> 
<paragraph id="HC3B9F428E3DD4DBEA6E44B3068FF64EC"><enum>(3)</enum><text>Student health insurance coverage (as defined in section 147.145 of title 45, Code of Federal Regulations, or any successor regulation).</text></paragraph> 
<paragraph id="HF1D9641BAC9646B3BFE173C782C87312"><enum>(4)</enum><text>Excepted benefits (as defined in section 2791(c) of the Public Health Service Act).</text></paragraph></subsection></section> 
<section id="H158D05FC3F854573A5155223A37C8E05"><enum>1353.</enum><header>State eligibility and approval; Default safeguard</header> 
<subsection id="H193E2C4A77E94C8CBE3B20CA3160AC36"><enum>(a)</enum><header>Encouraging State options for allocations</header> 
<paragraph id="H227632BC165243819F1886FF80527EC1"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H8AB053D09EDB4ADBB40A53A41C6D086B"><enum>(A)</enum><text>a description of how the funds will be used; and</text></subparagraph> 
<subparagraph id="H24395A4F93134E5194DCE416C544BA2C"><enum>(B)</enum><text>such other information as the Administrator may require.</text></subparagraph></paragraph> 
<paragraph id="HB20603EC21DD491F8DAE564201AFBDAF"><enum>(2)</enum><header>Automatic approval</header><text>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.</text></paragraph> 
<paragraph id="H8A2334AA2F8A43D1BAA6E4B530A06341"><enum>(3)</enum><header>Subsequent year application approval</header><text>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.</text></paragraph> 
<paragraph id="H9100E8B9EDF34598855D3F194D5CC8BF"><enum>(4)</enum><header>Oversight authority and authority to revoke approval</header> 
<subparagraph id="H41AD5D1B6B2143D6867F8BE95E52B7EB"><enum>(A)</enum><header>Oversight</header><text>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.</text></subparagraph> 
<subparagraph id="HB51DFF3DFCA64A3FB3702342D89DDD62"><enum>(B)</enum><header>Revocation of approval</header><text>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.</text></subparagraph></paragraph></subsection> 
<subsection id="HE230F013789F4AE3A50E984B2DCAA31D"><enum>(b)</enum><header>Default Federal safeguard for 2023, 2024, and 2025 for certain States</header><text display-inline="yes-display-inline"/> 
<paragraph id="H9E1627723F0E4CFE89099860F75CBD6B" commented="no"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H5B74085A6F494BBC8578DCE687EE1BAE"><enum>(2)</enum><header>Specified use</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H2EA189AB95F34215A95CE088F55A66D4"><enum>(3)</enum><header>Amount described</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H8FD7B1F53B814560B75929B4CF0DA870"><enum>(4)</enum><header>Adjustment</header><text>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.</text></paragraph> 
<paragraph id="HE3E2EFF8DA0F4E5386AC2A89E355F15A"><enum>(5)</enum><header>State described</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection></section> 
<section id="H1FC751DD4F2E492CB74B134886CACA58"><enum>1354.</enum><header>Allocations</header> 
<subsection id="HA6899592DDA742F681C0323AB16473A0"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection commented="no" id="HFE8813D07B844F6DB8F4EC3F709924D7"><enum>(b)</enum><header>Allocations</header> 
<paragraph commented="no" id="H0FDC8807BE994E7F92171722526FE8D6"><enum>(1)</enum><header>Payment</header> 
<subparagraph commented="no" id="H7C599ECD1CCA4BC692F64556B5CD3CBE"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subparagraph> 
<subparagraph commented="no" id="H2B5AE431CFBA4405A22EC48C9D05362D"><enum>(B)</enum><header>Specified date</header><text display-inline="yes-display-inline">For purposes of subparagraph (A), the date specified in this subparagraph is—</text> 
<clause commented="no" id="H16A28BC82BFF4878B7B16CADA3257041"><enum>(i)</enum><text display-inline="yes-display-inline">for 2023, the date that is 90 days after the date of the enactment of this part; and</text></clause> 
<clause commented="no" id="HFDE8233F64DA4A04A94A384C79B25882"><enum>(ii)</enum><text>for 2024 or 2025, January 1 of the previous year.</text></clause></subparagraph> 
<subparagraph id="H3805A0C5061245728973427F6585B2E6"><enum>(C)</enum><header>Notifications of allocation amounts</header><text>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.</text></subparagraph></paragraph> 
<paragraph commented="no" id="H2BBAF20FEB59426B80E22D6473FBEBD0"><enum>(2)</enum><header>Allocation amount determinations</header> 
<subparagraph id="H1317016828FD40B7B73B0C04F81585D9"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HA15D5C025D7B4E1EA7D70829FB626355"><enum>(i)</enum><text>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</text></clause> 
<clause id="H045D2D2D69E24C1FAA0DA72D7EC38FB1" commented="no"><enum>(ii)</enum><text>the amount, if any, by which the Secretary determines—</text> 
<subclause id="HD618467E433E4CF0AB96E5EF51B195BF" commented="no"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="HEF8749DFEF354438B38EFECA5812C10F" commented="no"><enum>(II)</enum><text display-inline="yes-display-inline">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.</text></subclause></clause><continuation-text continuation-text-level="subparagraph">For purposes of the previous sentence and section 1353(b)(3), the term <term>attachment range claims</term> 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). </continuation-text></subparagraph> 
<subparagraph id="H4A35EA86DFE64E2B8C89ABB644D6E683"><enum>(B)</enum><header>Specifications</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H30AACEA2EF164A63ACE185FA453F4E41"><enum>(3)</enum><header>Availability</header><text>Funds allocated to a State under this subsection for a year shall remain available through the end of the subsequent year.</text></paragraph></subsection></section></part><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H86F6B7FD662E4EC39BA62E64E49D3DB7"><enum>(b)</enum><header>Basic Health Program funding adjustments</header><text display-inline="yes-display-inline">Section 1331 of the Patient Protection and Affordable Care Act (42 U.S.C. 18051) is amended—</text> 
<paragraph id="HFDA8EC7BD10C4FD9A40BBB4BD7EC83E0"><enum>(1)</enum><text>in subsection (a), by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HB382AC3E1566486A80A543785AD40FAF" display-inline="no-display-inline"> 
<paragraph id="H7B63B262089542A9996F0CDE31B7C067"><enum>(3)</enum><header>Provision of information on qualified health plan premiums</header> 
<subparagraph id="H6C2FD8738EA74B3C9242BBF25A064954"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="H60FA2CE3D0B4403DA0C2BBBB74A76D43"><enum>(B)</enum><header>Adjusted premium amount defined</header><text>For purposes of subparagraph (A), the term <quote>adjusted premium amount</quote> 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.</text></subparagraph></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H375A9BD2B2594E2E9390D45849335689"><enum>(2)</enum><text>in subsection (d)(3)(A)(ii), by adding at the end the following new sentence: <quote>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.</quote>.</text></paragraph></subsection> 
<subsection id="H07A11259C16045608EB31501E7256AF1"><enum>(c)</enum><header>Implementation authority</header><text>The Secretary of Health and Human Services may implement the provisions of, and the amendments made by, this section by subregulatory guidance or otherwise.</text></subsection></section> 
<section id="HA8E4C82D43AC4E3695D2DF0BFEE4E090"><enum>30603.</enum><header>Funding for the provision of health insurance consumer information</header><text display-inline="no-display-inline">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:</text> 
<quoted-block style="OLC" id="HF2E95046B3FE4816BDC7FF6A92A55F43" display-inline="no-display-inline"> 
<paragraph id="HD458EBF3D15045C0A31A44F052A9EB18"><enum>(3)</enum><header>Funding for 2022 through 2025</header><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="HE865306450F7482393BF13AE2D716E69"><enum>30605.</enum><header>Cost-sharing reductions for individuals receiving unemployment compensation</header><text display-inline="no-display-inline">Section 1402(f) of the Patient Protection and Affordable Care Act (42 U.S.C. 18071(f)) is amended—</text> 
<paragraph id="H36C04030456341558AB960075CDC5A46"><enum>(1)</enum><text>in the header, by striking <quote><header-in-text level="subsection" style="OLC">2021</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="OLC">certain years</header-in-text></quote>; </text></paragraph> 
<paragraph id="HC1872B7F9EC346C2A44B00A15D32FF43"><enum>(2)</enum><text>in the matter preceding paragraph (1), by striking <quote>2021</quote> and inserting <quote>any of years 2021 through 2025</quote>; and</text></paragraph> 
<paragraph id="H3687D01E68C040D5975CFAC1B7B47DD2"><enum>(3)</enum><text>in paragraph (2), by striking <quote>133 percent</quote> and inserting <quote>150 percent</quote>.</text></paragraph></section></subtitle> 
<subtitle id="HDD5D2EC4774047328A3E98259A080FEF"><enum>F</enum><header>Medicaid</header> 
<part id="HC579254C1BE540D886B79D4678F559E4"><enum>1</enum><header>Investments in Home and Community-Based Services</header> 
<section id="H533EEC2BAA0A4A13BC8B0C530E603421"><enum>30711.</enum><header>HCBS improvement planning grants</header> 
<subsection id="H9AFF34A7E4544310928421CAE8093BCF"><enum>(a)</enum><header>Funding</header><text><italic/></text> 
<paragraph id="H63114322D7AB41F8BF83663287626C44"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H5065308A76094021B33C51B8936B2CDC"><enum>(2)</enum><header>Technical assistance and guidance</header><text display-inline="yes-display-inline">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, 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.</text></paragraph></subsection> 
<subsection id="H547A0F21E2384C75B764FF2563CE0546"><enum>(b)</enum><header>Award and use of grants</header> 
<paragraph id="HF8DF416B2C9C42C68640D5135719790D"><enum>(1)</enum><header>Deadline for award of grants</header><text display-inline="yes-display-inline">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. </text></paragraph> 
<paragraph id="H074345F2CF8D417E8307F2477BD32A33"><enum>(2)</enum><header>Use of funds</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H546E327E568242DC82A265DB502FD648"><enum>(3)</enum><header>Limitation on use of funds</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="H1030D015BA834E548D70F45FE4D200BA"><enum>(c)</enum><header>HCBS improvement plan requirements</header><text>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:</text> 
<paragraph id="H437BFCAFCE904C34B9C71CE22F04C01D"><enum>(1)</enum><header>Existing Medicaid HCBS landscape</header> 
<subparagraph id="H9D51E567DD6543FFB6C35BCD2935287C"><enum>(A)</enum><header>Eligibility and benefits</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HA9222841C90049688CC79F340B013FCC"><enum>(B)</enum><header>Access</header> 
<clause id="HE4D084BD86484D73A58510AED1B6C7CD"><enum>(i)</enum><header>Barriers</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="H9AE3AB4F52A94A028B0D64E1243CE27C"><enum>(ii)</enum><header>Availability; unmet need</header><text>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).</text></clause></subparagraph> 
<subparagraph id="H95CE13F565E84EE3A6E5052DF0754663"><enum>(C)</enum><header>Utilization</header><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="HA3A14A50723342A1AEA514F2DEAF07CE"><enum>(D)</enum><header>Service delivery structures and supports</header><text display-inline="yes-display-inline">A description of the service delivery structures for providing home and community-based services in the State.</text></subparagraph> 
<subparagraph id="H04CC0F1F5BAB4BD5B7EB8457D19094B5"><enum>(E)</enum><header>Workforce</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H93F70FD0057A4C6FAFB6661B21AAB80A"><enum>(F)</enum><header>Payment rates</header> 
<clause id="HCD2D4F936FF840AE848D7AF0BAED748C"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="HFCF48DF2D2E6431B9E689238D46AFC93"><enum>(ii)</enum><header>Assessment</header><text display-inline="yes-display-inline">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. </text></clause></subparagraph> 
<subparagraph id="HFB53F05E9287465F9B401B6787D62335"><enum>(G)</enum><header>Quality</header><text>A description of how the quality of home and community-based services is measured and monitored. </text></subparagraph> 
<subparagraph id="H8A8260230A284ABEACCAA690F40A6F90"><enum>(H)</enum><header>Long-term services and supports provided in institutional settings</header><text>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.</text></subparagraph> 
<subparagraph id="H0C3864EEE7F44583B0673B8E4D9FB03C"><enum>(I)</enum><header>HCBS share of overall Medicaid LTSS spending</header><text>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.</text></subparagraph> 
<subparagraph id="H9B31D979F5574B908C0F88054BE94C80"><enum>(J)</enum><header>Demographic data</header><text>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. </text></subparagraph></paragraph> 
<paragraph id="H28235970D5814F04A1B3345A4590548C"><enum>(2)</enum><header>Goals for HCBS improvements</header><text>A description of how the State will do the following:</text> 
<subparagraph id="HD2DCF29536834CC1930171B915D28906"><enum>(A)</enum><text>Conduct the activities required under subsection (jj) of section 1905 of the Social Security Act (as added under section 30712).</text></subparagraph> 
<subparagraph id="H2167F58CEBCA43A6A3223FF4F2DBDD0B"><enum>(B)</enum><text>Reduce barriers to and disparities in access or utilization of home and community-based services in the State. </text></subparagraph> 
<subparagraph id="H37109109DA5240CD8305529BC8D81C9A"><enum>(C)</enum><text>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.</text></subparagraph> 
<subparagraph id="H62AE1911ED7041669E023815D851EB09"><enum>(D)</enum><text>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.</text></subparagraph> 
<subparagraph id="H77D345DF6217494BBDA28E116863D504"><enum>(E)</enum><text>Monitor and report on wages, benefits, and vacancy and turnover rates for direct care workers.</text></subparagraph> 
<subparagraph id="H4EE06F3978304F6992CEBD5DB1E22CDB"><enum>(F)</enum><text>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. </text></subparagraph> 
<subparagraph id="H0A1B46B3121B47A9816EF8E722FFC145"><enum>(G)</enum><text>Coordinate implementation of the HCBS improvement plan among the State Medicaid agency, agencies serving individuals with disabilities, and agencies serving the elderly.</text></subparagraph></paragraph></subsection> 
<subsection id="HFA6242BC1BC740A894CA8D7C760BD4B0"><enum>(d)</enum><header>Development and approval requirements</header> 
<paragraph id="H2B0871EFF3294E558BB75DB520B65DB4"><enum>(1)</enum><header>Development requirements</header><text>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. </text></paragraph> 
<paragraph id="HC9416D54F15B47E49358E1BBABE87876"><enum>(2)</enum><header>Authority to adjust certain plan content requirements</header><text>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.</text></paragraph> 
<paragraph id="HB2347021EEF34A908611C48EBB122EB1"><enum>(3)</enum><header>Submission and approval</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H7BB67445492047EF833797812E2FCA11"><enum>(e)</enum><header>Definitions</header><text>In the part:</text> 
<paragraph id="H507BB8DE5DA148E4A154473577390C08"><enum>(1)</enum><header>Direct care worker</header><text>The term <term>direct care worker</term> 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:</text> 
<subparagraph id="H31F4DD3BE2BA442A9836348FACE8CF4D"><enum>(A)</enum><text>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.</text></subparagraph> 
<subparagraph id="H5CFEE9F95BFD4D85AEFD3C1BD5A3AB04"><enum>(B)</enum><text>A direct support professional.</text></subparagraph> 
<subparagraph id="HD8587C0B84D2452E8E098AF6F5243497"><enum>(C)</enum><text>A personal care attendant.</text></subparagraph> 
<subparagraph id="H2259EA81AE364E8DA4A59D4508EF2866"><enum>(D)</enum><text>A home health aide.</text></subparagraph> 
<subparagraph id="HF4F2A0F78976434DA8426CAE9199AA1F"><enum>(E)</enum><text>Any other paid health care professional or worker determined to be appropriate by the State and approved by the Secretary.</text></subparagraph></paragraph> 
<paragraph id="H4C8A2C0BB99A44B9974EE7F1E7B26DC4" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>HCBS program improvement State</header><text display-inline="yes-display-inline">The term <term>HCBS program improvement State</term> 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). </text></paragraph> 
<paragraph id="HD5B68C8E65454D54896395D7827F59E1" commented="no"><enum>(3)</enum><header>Health plan</header><text>The term <term>health plan</term> 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:</text> 
<subparagraph id="H63411A977B3447EAB132DB929DAF0943" commented="no"><enum>(A)</enum><text>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)).</text></subparagraph> 
<subparagraph id="H943DFB8DBA654E64BFB378CEC3D977A7" commented="no"><enum>(B)</enum><text>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).</text></subparagraph></paragraph> 
<paragraph id="H8B40D760AA6C4E69BBB7978A581C2627"><enum>(4)</enum><header>Home and community-based services</header><text display-inline="yes-display-inline">The term <term>home and community-based services</term> means any of the following (whether provided on a fee-for-service, risk, or other basis): </text> 
<subparagraph id="H9A14578AFF35490A855DF7ABE73756F4"><enum>(A)</enum><text display-inline="yes-display-inline">Home health care services authorized under paragraph (7) of section 1905(a) of the Social Security Act (42 U.S.C. 1396d(a)). </text></subparagraph> 
<subparagraph id="H7019904371C04A0694C95F66E2B57716"><enum>(B)</enum><text>Private duty nursing services authorized under paragraph (8) of such section, when such services are provided in a Medicaid eligible individual’s home.</text></subparagraph> 
<subparagraph id="HD5267A71C2EE4583B3F7113230C4D0A4"><enum>(C)</enum><text display-inline="yes-display-inline">Personal care services authorized under paragraph (24) of such section. </text></subparagraph> 
<subparagraph id="HC4B17122F50D4D978F782EBB0207FA8F"><enum>(D)</enum><text display-inline="yes-display-inline">PACE services authorized under paragraph (26) of such section. </text></subparagraph> 
<subparagraph id="H1E55747E9B954D4DA8E1780467402318"><enum>(E)</enum><text display-inline="yes-display-inline">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). </text></subparagraph> 
<subparagraph id="HC4812B3EDBB34CB5A8A3EFC4572978C4"><enum>(F)</enum><text display-inline="yes-display-inline">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)). </text></subparagraph> 
<subparagraph id="H6D85CD1959C04B34B3C1AD0F1DD52C6C"><enum>(G)</enum><text display-inline="yes-display-inline">Rehabilitative services, including those related to behavioral health, described in section 1905(a)(13) of such Act (42 U.S.C. 1396d(a)(13)).</text></subparagraph> 
<subparagraph id="HFD7717C965214C4484604F6E0F3C9559" commented="no" display-inline="no-display-inline"><enum>(H)</enum><text display-inline="yes-display-inline">Such other services specified by the Secretary. </text></subparagraph></paragraph> 
<paragraph id="H34B263138E6F423B863B98DCA346DFE2" commented="no" display-inline="no-display-inline"><enum>(5)</enum><header>Institutional setting</header><text>The term <term>institutional setting</term> means—</text> 
<subparagraph id="H201237741E804C6392CD1A4BDC911553"><enum>(A)</enum><text>a skilled nursing facility (as defined in section 1819(a) of the Social Security Act (42 U.S.C. 1395i–3(a)));</text></subparagraph> 
<subparagraph id="H831A754317554012B39899E636D247AA"><enum>(B)</enum><text>a nursing facility (as defined in section 1919(a) of such Act (42 U.S.C. 1396r(a)));</text></subparagraph> 
<subparagraph id="H0033C7954A8F46E38DAC67CBB3C3AEDC"><enum>(C)</enum><text>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)));</text></subparagraph> 
<subparagraph id="H1285F9AAE6324218A237039B815ACB88"><enum>(D)</enum><text>a facility described in section 1905(d) of such Act (42 U.S.C. 1396d(d)));</text></subparagraph> 
<subparagraph id="H089F418A892148B2948A7253B0AB1D6C"><enum>(E)</enum><text>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</text></subparagraph> 
<subparagraph id="H7A1B8557F968489D9A46E13984663882"><enum>(F)</enum><text>an institution described in section 1905(i) of such Act (42 U.S.C. 1396d(i)).</text></subparagraph></paragraph> 
<paragraph id="H48E746030B1A49408308C6918D652077" commented="no"><enum>(6)</enum><header>Medicaid eligible individual</header><text display-inline="yes-display-inline">The term <term>Medicaid eligible individual</term> 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. </text></paragraph> 
<paragraph id="H68522CF002AD465A9556CE02E96AA194"><enum>(7)</enum><header>State Medicaid program</header><text display-inline="yes-display-inline">The term <term>State Medicaid program</term> 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). </text></paragraph> 
<paragraph id="HE7E4D7AB0EC741DF9C65F667165FFA32"><enum>(8)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of Health and Human Services.</text></paragraph> 
<paragraph id="H501978A5E2DF46A99704D37BAAB1792C" commented="no" display-inline="no-display-inline"><enum>(9)</enum><header>State</header><text display-inline="yes-display-inline">The term <term>State</term> means each of the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa. </text></paragraph></subsection></section> 
<section id="HDAD07AAA9F52426FA8860AD0BA040E3A"><enum>30712.</enum><header>HCBS Improvement Program</header> 
<subsection id="H7E3D7C0204224858B6A1B92941E49303"><enum>(a)</enum><header>Increased FMAP for HCBS program improvement States</header><text>Section 1905 of the Social Security Act (42 U.S.C. 1396d) is amended—</text> 
<paragraph id="HA1F8E11CA9E94024B33442D4D7C3897F"><enum>(1)</enum><text>in subsection (b), by striking <quote>and (ii)</quote> and inserting <quote>(ii), and (jj)</quote>; and</text></paragraph> 
<paragraph id="HAB0E0CD8551F419F9694E4566A5DEB5E" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>by adding at the end the following new subsection: </text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HC52673ED042A421288A017D5487D1FAD"> 
<subsection id="HAB4AA27CF64643EC94EBF6202EB9C85C"><enum>(jj)</enum><header>Additional support for HCBS program improvement States</header> 
<paragraph id="HACBDF1B3819D4AA8AD05A422B7EA30D0"><enum>(1)</enum><header>In general</header> 
<subparagraph id="H380A8FC6D1EB481184570EA5F3A8C45A"><enum>(A)</enum><header>Additional support</header><text>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— </text> 
<clause id="H72BBAAA146E342699558258B44A1DE37"><enum>(i)</enum><text display-inline="yes-display-inline">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 in addition to any percentage point increases pursuant to either such subsection (y), (z), (aa), or (ii), such section 6008(a), or such section 1915(k)(2); and</text></clause> 
<clause id="H85994A21750141D2848E8AAE5EB65A7A"><enum>(ii)</enum><text display-inline="yes-display-inline">with respect to the State meeting the requirements described in paragraphs (2) and (4), notwithstanding sections 1903(a)(7) and 1903(a)(3), 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, developing processes to identify direct care workers and assign such workers unique identifiers, and adopting, carrying out, or enhancing programs that register direct care workers or connect beneficiaries to direct care workers, the per centum specified in such sections 1903(a)(7) and 1903(a)(3) shall be increased to 80 percent.</text></clause><continuation-text continuation-text-level="subparagraph">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).</continuation-text></subparagraph> 
<subparagraph id="H47875BE018784D65BF81CF418E4ABC9F"><enum>(B)</enum><header>Additional HCBS improvement efforts</header><text display-inline="yes-display-inline">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). </text></subparagraph> 
<subparagraph id="H9E885743C5B246059201F467EF39FD0D" commented="no"><enum>(C)</enum><header>Nonapplication of territorial funding caps</header><text>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.</text></subparagraph> 
<subparagraph id="H68B2F35A7A07445B8118F5FBEA19AFF2"><enum>(D)</enum><header>Nonapplication to CHIP EFMAP</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="H56FF095A9A6D4B798C01C016B97DDCEF"><enum>(2)</enum><header>Requirements</header><text>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:</text> 
<subparagraph id="H84556312B1A64E4CB21FE5A3E0EDBDE0" commented="no"><enum>(A)</enum><header>Nonsupplantation</header><text display-inline="yes-display-inline">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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>. 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.</text></subparagraph> 
<subparagraph id="HCE92AB2047804669A2D962BEDDAB54DD" commented="no"><enum>(B)</enum><header>Maintenance of effort</header> 
<clause id="H89D404D29D3A4B02BF434694740BBDF3" commented="no"><enum>(i)</enum><header>In general</header><text>The State does not— </text> 
<subclause id="H070F9CA0EA464D1696AC09FD5839FBD4" commented="no"><enum>(I)</enum><text>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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>; </text></subclause> 
<subclause id="H9A48E343F29C4774BFE48177AAD06D86" commented="no"><enum>(II)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="H9D72CC187C1642B2BFA2AF0C3E4C77CB" commented="no"><enum>(III)</enum><text>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). </text></subclause></clause> 
<clause id="HA01BEEBCDEDB440283B363864C2A2AD5" commented="no"><enum>(ii)</enum><header>Conditions for flexibility</header><text>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—</text> 
<subclause id="H69C5EA1DB6324D08BA0AC0313CBE6369" commented="no"><enum>(I)</enum><text>home and community-based services that are less comprehensive or lower in amount, duration, or scope;</text></subclause> 
<subclause id="H42DED54567EA435A985B1CE738C91C34" commented="no"><enum>(II)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="HC785CE319CC841679CBF97A1489E1B20" commented="no"><enum>(III)</enum><text>increased cost-sharing (other than resulting from the rate of inflation) for home and community-based services.</text></subclause></clause></subparagraph> 
<subparagraph id="H1900FCCEEC4C4C4DB36851FE975C949F" commented="no"><enum>(C)</enum><header>Access to services</header><text>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: </text> 
<clause id="H30B1DCA1239F41708FAEFDABD84B192F" commented="no"><enum>(i)</enum><text>Reduce access barriers and disparities in access or utilization of home and community-based services, as described in the State HCBS improvement plan.</text></clause> 
<clause id="H48F69F904D974549A0C5EFBA8DF4DEA6" commented="no"><enum>(ii)</enum><text>Provides coverage of personal care services authorized under subsection (a)(24) for all individuals eligible for and enrolled in medical assistance in the State.</text></clause> 
<clause id="HDEF4EEDCB8624C6F8FE0A0D8B858CE46" commented="no"><enum>(iii)</enum><text>Provides for navigation of home and community-based services through <quote>no wrong door</quote> programs, provides expedited eligibility for home and community-based services, and improves home and community-based services counseling and education programs. </text></clause> 
<clause id="H63E73C560C3F4E408E3343A05119791A" commented="no"><enum>(iv)</enum><text display-inline="yes-display-inline">Expands access to behavioral health services furnished in home and community-based settings. </text></clause> 
<clause id="HC72B944C162749A8AFAC9DD33F535B13" commented="no"><enum>(v)</enum><text>Improves coordination of home and community-based services with employment, housing, and transportation supports.</text></clause> 
<clause id="HB4A01D56AF4D46B4A9435C98C67EB452" commented="no"><enum>(vi)</enum><text>Provides supports to family caregivers.</text></clause> 
<clause id="H8C53127AAAC54371BCEE344A63BCEF94" commented="no"><enum>(vii)</enum><text>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).</text></clause></subparagraph> 
<subparagraph id="H0B9147E796D64A5A96160A8CCB75593B" commented="no"><enum>(D)</enum><header>Workforce</header> 
<clause id="H3B5B06A3A2D947CEBC65DFAC728F1385" commented="no"><enum>(i)</enum><header>In general</header><text>The State strengthens and expands the direct care workforce that provides home and community-based services by—</text> 
<subclause id="H6AFB0785EDD0453DAB64E19163F1A6ED"><enum>(I)</enum><text>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 </text></subclause> 
<subclause id="H8DBC1D388F2A48869A06E6DE0D228940"><enum>(II)</enum><text display-inline="yes-display-inline">updating qualification standards as appropriate, and developing and adopting training opportunities for direct care workers and family caregivers, at such time as the Secretary shall prescribe. </text></subclause></clause> 
<clause id="HE7BEAAE1FAE64632993CB073960DCB2F"><enum>(ii)</enum><header>Payment rates</header><text>In carrying out clause (i)(I), the State shall—</text> 
<subclause id="HE5CF2CAC2380479BA99C2E956D696499"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="HBA5CAF6195D84C4588AE34273E7FDD5C"><enum>(II)</enum><text>ensure that increases in the payment rates for home and community-based services—</text> 
<item id="HFAEE9373C5F9403387437A0C3D42CA4E"><enum>(aa)</enum><text>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</text></item> 
<item id="H5398A3BDFAB74B139ECF9BD9889560EB"><enum>(bb)</enum><text>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.</text></item></subclause></clause></subparagraph></paragraph> 
<paragraph id="HF116678E7F834AEFBDD6BFAD011F8C21"><enum>(3)</enum><header>Self-directed models for the delivery of services</header><text display-inline="yes-display-inline">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: </text> 
<subparagraph id="H57CC838E71204664814D3C3721F3D878"><enum>(A)</enum><text>Registering qualified direct care workers and assisting beneficiaries in finding direct care workers.</text></subparagraph> 
<subparagraph id="H1F013F7A270A49E795DB6B807803E25A"><enum>(B)</enum><text>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.</text></subparagraph> 
<subparagraph id="HB7C01C744E7D48DFB8A669CCCAA53A50"><enum>(C)</enum><text>Ensuring the safety of, and supporting the quality of, care provided to beneficiaries.</text></subparagraph> 
<subparagraph id="H280C05B997C846D1BCFD2CDD6729A433"><enum>(D)</enum><text>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.</text></subparagraph> 
<subparagraph id="HE68CE9AFB61E4267A9CDA0E28FB592C2"><enum>(E)</enum><text>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. </text></subparagraph> 
<subparagraph id="H351C342928A1461FB199723035E830C5"><enum>(F)</enum><text>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. </text></subparagraph> 
<subparagraph id="HE57571BC407942C2A3946EB2B6EB0DE1"><enum>(G)</enum><text display-inline="yes-display-inline">Ensuring that the program under this paragraph does not promote or prevent the ability of workers to form a labor organization or discriminate against workers who may join or decline to join such an organization.</text></subparagraph></paragraph> 
<paragraph id="HEB90BBC1108148859B5EFECE1A48A445"><enum>(4)</enum><header>Reporting and oversight</header><text display-inline="yes-display-inline">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:</text> 
<subparagraph id="H96E2027A106347C4BC52372FB93BF3FA"><enum>(A)</enum><text>The State designates (by a date specified by the Secretary) an HCBS ombudsman (or a long-term care ombudsman program office) that—</text> 
<clause id="H082358D0AEE04E8095DB7319BED8F61C"><enum>(i)</enum><text>operates independently from the State Medicaid agency and managed care entities;</text></clause> 
<clause id="HE9669CB49D7E44C4A05C09DED48CFB21"><enum>(ii)</enum><text>provides direct assistance to recipients of home and community-based services available under the State Medicaid program and their families; and</text></clause> 
<clause id="H75B69677660E4501A771D7ECC01B3155"><enum>(iii)</enum><text>identifies and reports systemic problems to State officials, the public, and the Secretary.</text></clause></subparagraph> 
<subparagraph id="H104451A051634540849550377B3CE583"><enum>(B)</enum><text display-inline="yes-display-inline">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 service availability, utilization, disparities in access and use of services, spending on HCBS, and the status of the direct care workforce.</text></subparagraph></paragraph> 
<paragraph id="H2404D649118E472D915CE8332FDB7CCD"><enum>(5)</enum><header>Benchmarks for demonstrating improvements</header><text display-inline="yes-display-inline">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:</text> 
<subparagraph id="H3C1DF7041D00488A8654BE86799B59AB"><enum>(A)</enum><text>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.</text></subparagraph> 
<subparagraph id="HD27B527C7A35421FA3C707A0CBAE1159"><enum>(B)</enum><text>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—</text> 
<clause id="H43B8D42C2A9646D9AA7886BCAA7A8817"><enum>(i)</enum><text>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</text></clause> 
<clause id="HA1D25817D173477FBA76442A37F204D7"><enum>(ii)</enum><text>at least 50 percent, the State demonstrates that such percentage has not decreased since the plan was approved.</text></clause></subparagraph></paragraph> 
<paragraph id="HD5F2E6DDF04C4F83A5343EE7B40ACEB1" commented="no" display-inline="no-display-inline"><enum>(6)</enum><header>Definitions</header><text display-inline="yes-display-inline">In this subsection, the terms <quote>State Medicaid plan</quote>, <term>direct care worker</term>, <term>HCBS program improvement State</term>, <quote>health plan</quote>; and <term>home and community-based services</term> have the meaning given those terms in section 30711(e) of the Act titled <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section> 
<section id="HB35E50C42DB94104AC12F36D66BC2FD2"><enum>30713.</enum><header>Funding for Federal activities related to Medicaid HCBS</header><text display-inline="no-display-inline">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, 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.</text></section> 
<section id="H5795F6D6146C44809345B7DB95A278E0"><enum>30714.</enum><header>Funding for HCBS quality measurement and improvement</header> 
<subsection id="H622D4EFDEED340C9AADBC5922DFEAEB9"><enum>(a)</enum><header>Increased Federal matching rate for adoption and reporting of HCBS quality measures</header> 
<paragraph id="H9D6F97EEBAF54A37B08D7AFF5DDD5FEE"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1903(a)(3) of the Social Security Act (42 U.S.C. 1396b(a)(3)) is amended—</text> 
<subparagraph id="H2C49EBE2C4B64B75B880C82FD0667CCE"><enum>(A)</enum><text>in subparagraph (F)(ii), by striking <quote>plus</quote> after the semicolon and inserting <quote>and</quote>; and</text></subparagraph> 
<subparagraph id="H901800DB17254B6398063D7A60CB9E80"><enum>(B)</enum><text>by inserting after subparagraph (F), the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H1C4126769F15400FBD3026C5EAD651A0"> 
<subparagraph id="HCAE3E31F3011417FB798A9EFEC376BC8"><enum>(G)</enum><text>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</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H03F6B47D0CF143888FFB226EB352D50E"><enum>(2)</enum><header>Exemption from territories’ payment limits</header><text>Section 1108(g)(4) of the Social Security Act is amended by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HBFEC4C169C89498F9E1F2036C69E8068"> 
<subparagraph id="HFF9B227B02BE4732B683BCD733E557E0"><enum>(C)</enum><header>Additional exemption relating to HCBS quality reporting</header><text display-inline="yes-display-inline">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. </text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H23C366DDABA2412AAAD9EAC5D87641DC"><enum>(b)</enum><header>HCBS quality measures for increase</header><text display-inline="yes-display-inline">Title XI of the Social Security Act (42 U.S.C. 1301 through 1320e–3) is amended—</text> 
<paragraph id="H7097A5ED9F3C4CB18F679D3913762132"><enum>(1)</enum><text display-inline="yes-display-inline">in section 1139A—</text> 
<subparagraph id="HB7FAB7522E884BD19B793FF07021ECB0"><enum>(A)</enum><text>in subsection (a)(4)(B)— </text> 
<clause id="H42F29950EE67468B81CD44E0E77CC167"><enum>(i)</enum><text>by striking <quote>Beginning with the annual State report on fiscal year 2024</quote> and inserting the following:</text> 
<quoted-block style="OLC" act-name="" id="HE4BDCC11043646598D6E772F2D22066B"> 
<clause id="HE9ECB3F618C949C4BE9262D9AE40F5F1"><enum>(i)</enum><header>In general</header><text>Subject to clause (ii), beginning with the annual State report on fiscal year 2024</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></clause> 
<clause id="H90A4438BEB254842B55450FEC4D6C2F0"><enum>(ii)</enum><text>by adding at the end the following new clause:</text> 
<quoted-block style="OLC" act-name="" id="HE77D7216E3A74D4C8F78FEAACDD176F8"> 
<clause id="H4E41370F5A07449993214BCE18B4CBAF"><enum>(ii)</enum><header>Reporting HCBS quality measures</header><text>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).</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="H74CE1A63AFAD4694B62874DEDE2E4766"><enum>(B)</enum><text display-inline="yes-display-inline">in subsection (b)(5)—</text> 
<clause id="H2BB8F86789F3430F9C4C7588F1E9C220"><enum>(i)</enum><text display-inline="yes-display-inline">by striking <quote>Beginning no later than January 1, 2013</quote> and inserting the following:</text> 
<quoted-block style="OLC" act-name="" id="HC014D4710B6F4259898CCE1A9D53707B"> 
<subparagraph id="H1F65EA7AC693415AB6DDD672EC9A81BA"><enum>(A)</enum><header>In general</header><text>Beginning no later than January 1, 2013</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause> 
<clause id="HB479FD1420334EA886B516BF48A98C40"><enum>(ii)</enum><text>by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" act-name="" id="H8C841DF6AC554581A0F9529108F73979"> 
<subparagraph id="H26D3E6E61D834549A0181C54828A7AB3"><enum>(B)</enum><header>HCBS quality measures</header><text display-inline="yes-display-inline">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, and quality measures developed by the Secretary. The Secretary shall ensure that such measures reflects 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).</text></subparagraph><after-quoted-block>; </after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="H2C4EBCF32936436D8046AC145EFF3B45"><enum>(C)</enum><text>in subsection (b)(6)—</text> 
<clause id="HA9777C66C0F64390AC0ED4123D2E37B4"><enum>(i)</enum><text>by inserting <quote>or support services</quote> before <quote>that is capable of</quote>;</text></clause> 
<clause id="H273B54ADF125483390C29A29332CF86B"><enum>(ii)</enum><text>by striking <quote>and ambulatory health care settings</quote> and inserting <quote>, ambulatory health care, and home and community-based settings </quote>; and</text></clause> 
<clause id="H03FA55C866A644DE9F07710A2A1F2D8E"><enum>(iii)</enum><text>by inserting <quote>and home and community-based</quote> before <quote>care system</quote>; and</text></clause></subparagraph> 
<subparagraph id="H262F715E5BA64888AEC34066DF0F92A5"><enum>(D)</enum><text>in subsection (c)(1), in the matter preceding subparagraph (A), by inserting <quote>, subject to subsection (a)(4)(B)(ii),</quote> before <quote>annually report</quote>; and </text></subparagraph></paragraph> 
<paragraph id="HD353EBBC7C5043D481ABFFEE309F598D"><enum>(2)</enum><text display-inline="yes-display-inline">in section 1139B—</text> 
<subparagraph id="HF1B2DEA19DE54A918BDB5272B5150C6D"><enum>(A)</enum><text display-inline="yes-display-inline">in subsection (b)—</text> 
<clause id="HF0ECA5C2BA454BE79072CDE466CCAF79"><enum>(i)</enum><text display-inline="yes-display-inline">in paragraph (3), by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" act-name="" id="H2514ABDD8FFC4C7598E2C9EDB5EB3A40"> 
<subparagraph id="H6F84BB1AD56F450DA7D03B0AEF543FC6"><enum>(C)</enum><header>Mandatory reporting with respect to HCBS quality measures</header><text>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.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause> 
<clause id="H854B8A07DAA54F0FA5B386C5B209A647"><enum>(ii)</enum><text>in paragraph (5), by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" act-name="" id="HD2B81E40DC0B454CAFF1CEAF8F0051B0"> 
<subparagraph id="HEE37B4B05688404B8346263E9D8451DF"><enum>(D)</enum><header>HCBS quality measures</header> 
<clause id="HBBB0FF8C68D34F2BB26E1C8FDDAC54AE"><enum>(i)</enum><header>Funding</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="HC775EE3789A54E8D91EEBA13846C88F8"><enum>(ii)</enum><header>Inclusion of HCBS quality measures</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="HBF069D4AA2A144699F45B50ADD631008"><enum>(iii)</enum><header>Requirements</header> 
<subclause id="HE81D46D90868438BB8834D6A489539EA"><enum>(I)</enum><header>In general</header><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="H6E04165DE8CD486595D2DECE8FB0F17F"><enum>(II)</enum><header>Definitions</header><text display-inline="yes-display-inline">For purposes of this section and section 1139A, the terms <term>home and community-based services</term>, and <term>direct care worker</term> have the meanings given those terms in section 30711(e) of the Act titled <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>.</text></subclause></clause></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="H1104EB023D2E43F7A2B2B780A4529742"><enum>(B)</enum><text>in subsection (d)(1)(A), by striking <quote>; and</quote> and inserting <quote>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</quote>.</text></subparagraph></paragraph></subsection></section> 
<section id="HC406C5CABC41447198F15E4948912B61"><enum>30715.</enum><header>Permanent extension of Medicaid protections against spousal impoverishment for recipients of home and community-based services</header> 
<subsection id="H668D5E685A4D44D7B4119E188F0AE919"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1924(h)(1)(A) of the Social Security Act (42 U.S.C. 1396r–5(h)(1)(A)) is amended by striking <quote>(at the option of the State) is described in section 1902(a)(10)(A)(ii)(VI)</quote> and inserting the following: <quote>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)</quote>.</text></subsection> 
<subsection id="H5285870400394A439EF71EF1CF56F310"><enum>(b)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline">Section 2404 of the Patient Protection and Affordable Care Act (42 U.S.C. 1396r–5 note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>the date of the enactment of the Act titled <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote></quote>. </text></subsection></section> 
<section id="H6C5DE4608D96432486E42D68D3951CF3"><enum>30716.</enum><header>Permanent extension of Money Follows the Person Rebalancing demonstration</header> 
<subsection id="HDEBCAE0D6C894860B9DDB43AE519F668"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (h) of section 6071 of the Deficit Reduction Act of 2005 (42 U.S.C. 1396a note) is amended—</text> 
<paragraph id="H21DE618E49384FE296743CE6B3F85F23"><enum>(1)</enum><text>in paragraph (1)—</text> 
<subparagraph id="HEB98C329F31C4F718D96709F183D72D2"><enum>(A)</enum><text>in subparagraph (I), by inserting <quote>and</quote> after the semicolon;</text></subparagraph> 
<subparagraph id="HC6BB5CA25C5C4BB890A203CF7EE769AB"><enum>(B)</enum><text>by amending subparagraph (J) to read as follows:</text> 
<quoted-block display-inline="no-display-inline" id="HF7A4E48D98CE414AA20854E5B2C3AC84" style="OLC"> 
<subparagraph id="HCDC888DF001C4A13B9A4D77992F47A2B"><enum>(J)</enum><text>$450,000,000 for each fiscal year after fiscal year 2021.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H33C3EBA37991496FAD2CD657855F0AA5"><enum>(C)</enum><text>by striking subparagraph (K); </text></subparagraph></paragraph> 
<paragraph id="H1EABFA3316AE4EC89C30F962245E109E"><enum>(2)</enum><text>in paragraph (2), by striking <quote>September 30, 2023</quote> and inserting <quote>September 30 of the subsequent fiscal year</quote>; and</text></paragraph> 
<paragraph id="HAD276D62B53F486D8F7ED85412400D5D"><enum>(3)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HD057138A1FB34EF392EA5DBEB9D58CB7" display-inline="no-display-inline"> 
<paragraph id="HEF2BCECFB19640A69F6FF155B8752DAC"><enum>(3)</enum><header>Technical assistance</header><text display-inline="yes-display-inline">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).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H8E2B43C5699E469C8E901C75DFA61D56" commented="no" display-inline="no-display-inline"><enum>(b)</enum><header>Redistribution of unexpended grant awards</header><text display-inline="yes-display-inline">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: <quote>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.</quote>. </text></subsection></section></part> 
<part id="HB7A6F3C7131B4EB79457A431FB30F3AC"><enum>2</enum><header>Other Medicaid</header> 
<section id="H9496EAAF7B5B41888E7D194B7A1C0D86"><enum>30721.</enum><header>Investments to ensure continued access to health care for children, pregnant individuals, and other individuals</header> 
<subsection id="H0373C8DADC874DAFB4C1151E2A26BBE6"><enum>(a)</enum><header>Extending continuous coverage for pregnant and post­partum individuals</header> 
<paragraph id="H3B3499A16BF84807BE968F38C5DCEC44"><enum>(1)</enum><header>Medicaid</header> 
<subparagraph id="H1B42B0AA1D754D33952361AA1E6A4F5F"><enum>(A)</enum><header>Requiring full benefits for pregnant and postpartum individuals for 12-month period post pregnancy</header> 
<clause id="HE7990EBA45544F88A7739FDA942543C5"><enum>(i)</enum><header>In general</header><text>Paragraph (5) of section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)) is amended—</text> 
<subclause id="H386FCF4DD65B4B9B8CF7880C02D3D8AF"><enum>(I)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC"><enum-in-header>(5)</enum-in-header></header-in-text> A woman who</quote> and inserting <quote><header-in-text level="paragraph" style="OLC"><enum-in-header>(5)(A)</enum-in-header></header-in-text> 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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>) with respect to which subparagraph (B) does not apply, an individual who</quote>; and</text></subclause> 
<subclause id="HB049B4F6C2C74F2F8FE0B4548D109C1B"><enum>(II)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block act-name="" id="H985F770A464C4F88B7AF1821801C3043" style="traditional"> 
<subparagraph id="H189D491DF86A46C5B04C74DED6AC8E00" indent="up1"><enum>(B)</enum><text display-inline="yes-display-inline">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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>), 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). </text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subclause></clause> 
<clause id="HFA8A5867BF3945F3ABEFFB78A9B9E123"><enum>(ii)</enum><header>Conforming amendments</header><text display-inline="yes-display-inline">Title XIX of the Social Security Act (42 U.S.C. 1396 through 1396w-6) is amended—</text> 
<subclause id="H4B38BEB7B2374A178CD2FC9791FB4D12"><enum>(I)</enum><text display-inline="yes-display-inline">in section 1902(a)(10), in the matter following subparagraph (G), by striking <quote>(VII) the medical assistance</quote> and all that follows through <quote>, (VIII)</quote> and inserting <quote>(VIII)</quote>;</text></subclause> 
<subclause id="H945A3F052A0A489DA959AD0773C8B1C3"><enum>(II)</enum><text>in section 1902(e)(6), by striking <quote>In the case of</quote> and inserting <quote>For any fiscal year quarter with respect to which paragraph (5)(B) does not apply, in the case of</quote>;</text></subclause> 
<subclause id="HC89900C6CE69420C87C483BFE7FFE658" display-inline="no-display-inline"><enum>(III)</enum><text>in section 1902(l)(1)(A), by striking <quote>60-day period</quote> and inserting <quote>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)</quote>;</text></subclause> 
<subclause id="HDE210CC387804E9F83D4D30EE9DBB900"><enum>(IV)</enum><text>in section 1903(v)(4)—</text> 
<item id="HB4F986EAFE4F41B485C1E3AE4072EDCA"><enum>(aa)</enum><text>in subparagraph (A)(i), by striking <quote>the 60-day period</quote> and inserting <quote>the applicable period (as described in subparagraph (D))</quote>; </text></item> 
<item id="H442A3DAAA849477CB4BFFFB0F414B22A"><enum>(bb)</enum><text>in subparagraph (A)(ii), by striking the period at the end and inserting the following: </text> 
<quoted-block style="OLC" id="HD9F24E50454542C48507DD54CD33F1D6" display-inline="yes-display-inline"><text display-inline="yes-display-inline">and including—</text> 
<subclause id="H6A87D19039664B0B90D0AD5491E5E8C0"><enum>(I)</enum><text display-inline="yes-display-inline">for any fiscal year quarter (beginning with the first fiscal year quarter beginning one year after the date of the enactment of the American Rescue Plan of 2021) with respect to which section 1902(e)(5)(B) does not apply, an individual to whom section 1902(e)(5)(A) applies, in accordance with such section 1902(e)(5)(A), as applicable pursuant to section 1902(e)(16)(A); and</text></subclause><after-quoted-block>; </after-quoted-block></quoted-block></item> 
<item id="H6A761B316A444A919F19DA8F2BFE52DC"><enum>(cc)</enum><text>in subparagraph (A)(ii), as amended by item (bb), by adding at the end the following new subclause:</text> 
<quoted-block style="OLC" id="H4B402794E5B14F108B826BDD20BB1F65" display-inline="no-display-inline"> 
<subclause id="HEA9152F2688749C5A62D3DE91B36AD61"><enum>(II)</enum><text display-inline="yes-display-inline">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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>), an individual to whom section 1902(e)(5)(B) applies, in accordance with such section, through the end of the month in which the 12-month period (beginning on the last day of pregnancy of the individual) ends.</text></subclause><after-quoted-block>;</after-quoted-block></quoted-block></item> 
<item id="H99BB39214FAE4DB8AC0FC753C610009A"><enum>(dd)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="HDDEFC619128144A18D586361092C818E" display-inline="no-display-inline"> 
<subparagraph id="H77E40512D0DC4B20A5890DB767830301"><enum>(D)</enum><text display-inline="yes-display-inline">For purposes of subparagraph (A), the applicable period described in this subparagraph is—</text> 
<clause id="H6A2DD581B92441E6BA853758EB22DAB6"><enum>(i)</enum><text display-inline="yes-display-inline">beginning with the first fiscal year quarter that begins one year after the date of the enactment of the American Rescue Plan of 2021, for a State that has adopted the option under section 1902(e)(16)(A), the 12-month period;</text></clause></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></item> 
<item id="HA22493FDF3B947388D3F98E7DA08AC01"><enum>(ee)</enum><text>in the subparagraph (D) added by item (dd), by adding at the end the following new clauses:</text> 
<quoted-block style="OLC" id="H4E795A1A63614CFEB86D327E150BBC58" display-inline="no-display-inline"> 
<clause id="H3080F1A0F03B4C439714FBA18BB09C48"><enum>(ii)</enum><text display-inline="yes-display-inline">beginning with the first fiscal year quarter beginning one year after the date of the enactment of the Act titled <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>, the 12-month period; and</text></clause> 
<clause id="HF29CC1DB90174280834734DD304F36D4"><enum>(iii)</enum><text>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.</text></clause><after-quoted-block>;</after-quoted-block></quoted-block></item></subclause> 
<subclause id="HDC7469F2A9EC42188725999B08DC2BEB"><enum>(V)</enum><text>in section 1905(a), in the 4th sentence in the matter following paragraph (31), by striking <quote>60-day period</quote> and inserting <quote>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)</quote>; and</text></subclause> 
<subclause id="H4EFCAAA1508741709A51F4473EBDED7B"><enum>(VI)</enum><text display-inline="yes-display-inline">in section 1905(y)(2), by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H87646B56E85B46CBAE13F3F9F78935EB" display-inline="no-display-inline"> 
<subparagraph id="H0176FC6972374C348F9AC13B6DB4A708"><enum>(C)</enum><header>Treatment for certain indviduals</header><text display-inline="yes-display-inline">Notwithstanding subparagraph (A) of this paragraph, section 1902(a)(10)(A)(i)(III), and section 1902(a)(10)(A)(i)(IV), the term <quote>newly eligible</quote> shall apply to individuals who but for the amendment made by section 30721(a)(1)(A)(i)(II) 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 her pregnancy) ends.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subclause></clause></subparagraph> 
<subparagraph id="H9546DFCA5F724036967B19AE21F4F805"><enum>(B)</enum><header>Transition from State option</header> 
<clause id="H5E2F7830430A4F08954229AAB4053B9C"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1902(e)(16)(A) of the Social Security Act (42 U.S.C. 1396a(e)(16)(A)) is amended by striking <quote>At the option of the State</quote> and inserting <quote>For any fiscal year quarter with respect to which paragraph (5)(B) does not apply, at the option of the State</quote>.</text></clause> 
<clause id="HB5010377310944488159C7656F43C3C2"><enum>(ii)</enum><header>Conforming amendment</header><text>Section 9812 of the American Rescue Plan of 2021 (Public Law 117–2) is amended by striking <quote>during the 5-year period</quote>. </text></clause></subparagraph> 
<subparagraph id="H27E038646A9F4BD5A607051A79F90C4F"><enum>(C)</enum><header>Effective date</header> 
<clause id="H355210D3EC7549A49A35ECAB38B10325"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">Subject to clauses (i) and (ii), 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.</text></clause> 
<clause id="H71AF54BDCF5E46F689DF7BE2DE229204"><enum>(ii)</enum><header>Exception for certain American Rescue Plan of 2021 conforming amendments</header><text display-inline="yes-display-inline">The amendments made by items (aa), (bb), and (dd) of subparagraph (A)(ii)(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 of 2021 and shall apply with respect to medical assistance provided on or after such date.</text></clause> 
<clause id="HB0A9FEDF292F497580F4B1FB45452D0E" commented="no" display-inline="no-display-inline"><enum>(iii)</enum><header>Exception for State legislation</header><text display-inline="yes-display-inline">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 paragraph, 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.</text></clause></subparagraph></paragraph> 
<paragraph id="HBBF91D3D28004E689894C874291FF445"><enum>(2)</enum><header>CHIP</header> 
<subparagraph id="HA1CCDECEE5734AA8971DBD454C88F864" commented="no" display-inline="no-display-inline"><enum>(A)</enum><header>Requiring full benefits for pregnant and postpartum women for 12-month period post pregnancy</header> 
<clause id="HE9CB89156ABA443D881B699A9B3BC8F6" commented="no" display-inline="no-display-inline"><enum>(i)</enum><header>In general</header><text>Section 2107(e)(1)(J) of the Social Security Act (42 U.S.C. 1397gg(e)(1)(J)) is amended—</text> 
<subclause id="H1FC9AC1DAD9649C7B21E3B26B6C2A425" commented="no" display-inline="no-display-inline"><enum>(I)</enum><text>by striking <quote>Paragraphs (5) and (16)</quote> and inserting <quote>(i) For any fiscal year quarter with respect to which paragraph (5)(B) does not apply, paragraphs (5)(A) and (16)</quote>; and</text></subclause> 
<subclause id="H1630B299252C44ABA36B4DD1E177A2E2" commented="no"><enum>(II)</enum><text>by adding at the end the following new clause:</text> 
<quoted-block style="OLC" id="H4649C8F071C241A3AA3294EADA9D75C9" display-inline="no-display-inline"> 
<clause id="HCFC73EFAFAAD4127B44B2588BDD3C062" indent="up1" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>), 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 for targeted low-income children or 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).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subclause></clause> 
<clause id="H78EB58D7A90D4A9DB909A9175C542C0F" commented="no" display-inline="no-display-inline"><enum>(ii)</enum><header>Conforming amendments</header><text>Section 2112 of the Social Security Act (42 U.S.C. 1397ll) is amended—</text> 
<subclause id="H269AA8384160443A9661985098040CCD"><enum>(I)</enum><text>in subsection (d)—</text> 
<item id="H73D29D800D904EEE9112298F132CB117"><enum>(aa)</enum><text>in paragraph (1), by inserting <quote>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, of assistance</quote> before the period at the end; and</text></item> 
<item id="HB4CAF0BC1E4749C1A32DD305507FDD98"><enum>(bb)</enum><text>in paragraph (2)(A), by striking <quote>60-day period</quote> and all that follows through <quote>ends</quote> and inserting <quote>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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>) 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</quote>; and</text></item></subclause> 
<subclause id="H87EE3EFAB30D456FB5116A8F2101FAFF"><enum>(II)</enum><text display-inline="yes-display-inline">in subsection (f)(2), by striking <quote>60-day period</quote> and inserting <quote>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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>) 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)</quote>.</text></subclause></clause></subparagraph> 
<subparagraph id="HC3101C9900EC4A1294BA9A974CFF34E9"><enum>(B)</enum><header>Transition from State plan option</header><text>Section 9822(b) of the American Rescue Plan Act of 2021 (Public Law 117–2) is amended by striking <quote>5-year period</quote>. </text></subparagraph> 
<subparagraph id="HA992B4AFF65D4B11852489CC0EAE00C2"><enum>(C)</enum><header>Effective date</header><text display-inline="yes-display-inline"/> 
<clause id="H98F2E0C7A3B94CE8BB0EF559BAA9E2CB"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">Subject to clause (ii), 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 child health assistance and pregnancy-related assistance, as applicable, provided on or after such date.</text></clause> 
<clause id="H84B155D26C4B43A49D5E297DF0AD2936" commented="no" display-inline="no-display-inline"><enum>(ii)</enum><header>Exception for State legislation</header><text display-inline="yes-display-inline">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 paragraph, 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.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H18D0F07C069E4D6796053D91D242D6FC"><enum>(b)</enum><header>Providing for 1 year of continuous eligibility for children</header> 
<paragraph id="H2836FD715DF44D989B182395B0BE6EF1"><enum>(1)</enum><header>Under the Medicaid program</header> 
<subparagraph id="HC30B8E9CD4AC4B3F9983249DDB01126A"><enum>(A)</enum><header>In general</header><text>Section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)) is amended—</text> 
<clause id="H22F1BED8B7974E2DA9EFA2484B2A3AF6" display-inline="no-display-inline"><enum>(i)</enum><text>in paragraph (12), by inserting <quote>before the date that is one year after the date of the enactment of paragraph (17)</quote> after <quote>subsection (a)(10)(A)</quote>; and</text></clause> 
<clause id="H746345CB051A4D4D91E9556CA3B2EB66"><enum>(ii)</enum><text>by adding at the end following new paragraph:</text> 
<quoted-block style="OLC" id="HE0B805F8482F43D48EAD642711A1145C" display-inline="no-display-inline"> 
<paragraph id="H42EF2357E9234960BD8286C6BABB3D86"><enum>(17)</enum><header>1 year of continuous eligibility for children</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H8BB2F771AC2F4CF282B056626DEB98B6"><enum>(A)</enum><text>the end of the 12-month period beginning on the date of such determination; </text></subparagraph> 
<subparagraph id="H96CFB9EE6B614F60AC8CF85D7DB3988F"><enum>(B)</enum><text>the time that such individual attains the age of 19; or</text></subparagraph> 
<subparagraph id="H467CC6F845714C61B624B69A084C9369"><enum>(C)</enum><text>the date that such individual ceases to be a resident of such State.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="HB71A1E01D34745FDBE53A2408C7E0E9D"><enum>(B)</enum><header>Effective date</header> 
<clause id="H1F31FEE22B964AFE8F75198CBFBA5D1B"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">Subject to clause (ii), the amendments made by subparagraph (A)(ii) shall take effect one year after the date of enactment of this Act.</text></clause> 
<clause id="H0806564316EE4DC9B35694907556605C" commented="no"><enum>(ii)</enum><header>Exception for State legislation</header><text display-inline="yes-display-inline">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.</text></clause></subparagraph></paragraph> 
<paragraph id="HCD4EFF79479E4F079A73EA6954BB7EA4"><enum>(2)</enum><header>Under the children’s health insurance program</header><text>Section 2107(e)(1) of the Social Security Act (42 U.S.C. 1397gg(e)(1)) is amended—</text> 
<subparagraph id="H89EFAAF89D3848FEAD67758E363C52E0"><enum>(A)</enum><text>by redesignating subparagraphs (K) through (T) as subparagraphs (L) through (U), respectively; and</text></subparagraph> 
<subparagraph id="HB805ABA524D84096A118F5C8E86A5261"><enum>(B)</enum><text>by inserting after subparagraph (J) the following new subparagraph:</text> 
<quoted-block style="OLC" id="HCD02646A842648EBA587562DF1FE561F" display-inline="no-display-inline"> 
<subparagraph id="HACC75D7B5A1F411C86C8BF24749DB46D"><enum>(K)</enum><text display-inline="yes-display-inline">Section 1902(e)(17) (relating to 1 year of continuous eligibility for children).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="H6536599CDCBD4B038598B01E11485238"><enum>(c)</enum><header>Revisions to temporary increase of Medicaid FMAP under the Families First Coronavirus Response Act</header><text>Section 6008 of the Families First Coronavirus Response Act (42 U.S.C. 1396d note) is amended—</text> 
<paragraph id="HA16E34B788A64FFD87BF0A72AE8ED8D0" commented="no"><enum>(1)</enum><text>in subsection (a)—</text> 
<subparagraph id="H47B25F1EA65F4B24984D17641253EC98" commented="no"><enum>(A)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC">In general.—</header-in-text>Subject to</quote> and inserting </text> 
<quoted-block style="OLC" id="H18403456049A47F7AC501C23DCDB7478" display-inline="yes-display-inline"><text display-inline="yes-display-inline"><header-in-text level="subsection" style="OLC">Temporary increase.—</header-in-text></text> 
<paragraph id="H844DB43053B54B7BBEEB57169B14CC3A" commented="no"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Subject to</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H78F2008359BF427BA4CB99D41B3A96E3" commented="no"><enum>(B)</enum><text>in the paragraph (1) inserted by subparagraph (A)—</text> 
<clause id="HEDA307E909CD4EE1BB51FC979CE03E9A" commented="no"><enum>(i)</enum><text>by striking <quote>the last day of the calendar quarter in which the last day of such emergency period occurs</quote> and inserting <quote>September 30, 2022</quote>; and</text></clause> 
<clause id="H886383DCC99F47FF8F490A8CBCAB9C35" commented="no"><enum>(ii)</enum><text>by striking <quote>6.2 percentage points</quote> and inserting <quote>the number of percentage points specified in paragraph (2) with respect to such calendar quarter</quote>; and</text></clause></subparagraph> 
<subparagraph id="H2A2B84EFA1F24BF69200808B4A113B9E" commented="no"><enum>(C)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HD34B93320A524C5DAF1C8D3A9330928E" display-inline="no-display-inline"> 
<paragraph id="H3548A86BB9344CF3BFAF2DC4805CF601" commented="no"><enum>(2)</enum><header>Percentage points specified</header><text display-inline="yes-display-inline">For purposes of paragraph (1), the number of percentage points specified in this paragraph is—</text> 
<subparagraph id="H60959203E31048D8908FC8E16F874E1E" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="H70341626777E4F8D947E8D5CBF70246A" commented="no"><enum>(B)</enum><text>3.0 percentage points with respect to the calendar quarter beginning on April 1, 2022, and ending on June 30, 2022; and</text></subparagraph> 
<subparagraph id="H892A85F3876D4C00B0A20A79B2ABF7F9" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">1.5 percentage points with respect to the calendar quarter beginning on July 1, 2022, and ending on September 30, 2022.</text></subparagraph></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H142B16A8AC264047BC459FD5C2152BD7"><enum>(2)</enum><text>in subsection (b)(3)—</text> 
<subparagraph id="H290349BB9E55417CBC31624BFCA734A4"><enum>(A)</enum><text>by striking <quote>the State fails</quote> and inserting <quote>subject to subsection (f), the State fails</quote>; </text></subparagraph> 
<subparagraph id="HE5CD008E3A1D4B969067573C3B5AA3B4"><enum>(B)</enum><text>by striking <quote>and ending the last day of the month in which the emergency period described in subsection (a) ends</quote> and inserting <quote>and ending on March 31, 2022,</quote>; and</text></subparagraph> 
<subparagraph id="H10EDF6CDAC3545CCB3E43D5627E45747"><enum>(C)</enum><text>by striking <quote>through the end of the month in which such emergency period ends</quote> and inserting <quote>through September 30, 2022,</quote>; </text></subparagraph></paragraph> 
<paragraph id="H4C5D13DCE6584F81A90E09C88896A999"><enum>(3)</enum><text display-inline="yes-display-inline">by redesignating the second subsection (d), as added by section 11 of division X of the Consolidated Appropriations Act, 2021 (Public Law 116–260), as subsection (e); and</text></paragraph> 
<paragraph id="HE15A891524644C4BBF3BAB45491F5C83"><enum>(4)</enum><text>by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="H80C85CDCFBF64DD4A6F55CAD915D662F" display-inline="no-display-inline"> 
<subsection id="H31A38FAE17F8454B99C7E785FF47CF6A"><enum>(f)</enum><header>Special rule for enrollments as of April 1, 2022</header><text display-inline="yes-display-inline">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:</text> 
<paragraph id="HA51F4625566745CB9C70F05C83F588EC"><enum>(1)</enum><text display-inline="yes-display-inline">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), based on the current circumstances of such individual.</text></paragraph> 
<paragraph id="H248E9E11E8A1465EBEAB052CA4508826"><enum>(2)</enum><text>In the case of such an individual, the State shall assess whether the individual is eligible for all categories under the State plan (or waiver).</text></paragraph> 
<paragraph id="H1E1F9D71A306461EA33E6C804D714EEF"><enum>(3)</enum><text display-inline="yes-display-inline">In the case of such an individual determined ineligible pursuant to such a redetermination of medical assistance under the State plan (or waiver) for all eligibility categories under the State plan (or waiver), the State shall comply with the requirements of section 1943 of the Social Security Act (42 U.S.C. 1396w–3), including that the State shall determine potential eligibility for, and as appropriate, transfer via a secure electronic interface the individual’s electronic account to, other insurance affordability programs.</text></paragraph> 
<paragraph id="HEC4C9E3EC3DD4F899077BEE728917B32"><enum>(4)</enum><text display-inline="yes-display-inline">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 confirming with Medicaid managed care organizations (where applicable), and other applicable State health and human services agencies.</text></paragraph> 
<paragraph id="HA3E0D65AAB75438EAF20C43DEB716876"><enum>(5)</enum><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H73F52D3CF73D49E8896461329D6AB5AD"><enum>(A)</enum><text>there have been at least two failed attempts to contact such individual; and</text></subparagraph> 
<subparagraph id="HA1B819F0ED9541E7B35362920612EB9C"><enum>(B)</enum><text>after the second attempt, the individual had 30 days notice before such disenrollment takes effect.</text></subparagraph></paragraph> 
<paragraph id="H846BBB34EC45421AB7931A2A8BB223DA"><enum>(6)</enum><text>The State may not initiate such eligibility redeterminations for more than 1/12 of such 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.</text></paragraph> 
<paragraph id="H02DC830CDBCF46279B2D8673A3BA1133"><enum>(7)</enum><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H7B8978175AD84CB18025D0A33798A3B1"><enum>(A)</enum><text>the number of cases of such eligibility redeterminations conducted by the State during such period in which the eligibility of such an individual for medical assistance under the State plan (or waiver) was renewed and the number of cases of such eligibility redeterminations so conducted during such period in which the eligibility of such an individual for medical assistance under the State plan (or waiver) was terminated; </text></subparagraph> 
<subparagraph id="H66F9C530FA4147ECA1B608AEF9EB221F"><enum>(B)</enum><text>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 insufficient documentation related to verification of eligibility;</text></subparagraph> 
<subparagraph id="HD7543BD21AAB4BAC83AD24FB7C35F346"><enum>(C)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="HE31EC2F496314EAA889AEE378C9F3D83"><enum>(D)</enum><text>the number of individuals whose coverage was terminated pursuant to such a redetermination who, during such period, transferred to a qualified health plan through an Exchange, CHIP, or basic health program pursuant to paragraph (3); and</text></subparagraph> 
<subparagraph id="HD55A85BFFD8441FF860171EF539165A1"><enum>(E)</enum><text>with respect to eligibility redeterminations, the average volume, wait times, and abandonment rate (as determined by the Secretary) for each call center during such month.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HBACB831691A249DE889DA8B5F025C78B"><enum>(d)</enum><header>Allowing for medical assistance under Medicaid for inmates during 30-day period preceding release</header> 
<paragraph id="H282FB55890FB492FBFB52159FBFA9BDD"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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 <quote>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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>, except during the 30-day period preceding the date of release of an inmate of a public institution</quote> after <quote>medical institution</quote>.</text></paragraph> 
<paragraph id="H05D8BCB955BC4E9297C3BE3E253769FB"><enum>(2)</enum><header>Conforming amendments</header><text display-inline="yes-display-inline">Section 1902(a) of the Social Security Act (42 U.S.C. 1396a(a)) is amended—</text> 
<subparagraph id="HDD99DF6CFB8D43AFA4F54039E26AA235"><enum>(A)</enum><text>in paragraph (74), by striking at the end <quote>and</quote>; and </text></subparagraph> 
<subparagraph id="HE54F13C75EFA4A049401FDD9D4818139"><enum>(B)</enum><text>in paragraph (84)—</text> 
<clause id="H622DA91BE0F14069B70CA7DEFAD5A720"><enum>(i)</enum><text display-inline="yes-display-inline">in subparagraph (A), by inserting <quote>, 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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>, the State may not suspend coverage during the 30-day period preceding the expected date of release of the juvenile</quote> after <quote>during the period the juvenile is such an inmate</quote>; and</text></clause> 
<clause id="HECB603E1303743C9831A53AE1A5A7ACF"><enum>(ii)</enum><text>in subparagraph (C), by striking <quote>upon release</quote> and inserting <quote>30 days prior to release</quote>. </text></clause></subparagraph></paragraph></subsection> 
<subsection id="H542C36D2607D4DFC878D14E450C20AD0"><enum>(e)</enum><header>Extension of certain provisions</header> 
<paragraph id="H5740529F4A21418CA1E27BD57DBA498A"><enum>(1)</enum><header>Express lane eligibility option</header><text>Section 1902(e)(13) of the Social Security Act (42 U.S.C. 1396a(e)(13)) is amended by striking subparagraph (I).</text></paragraph> 
<paragraph id="HE41445ADD54D4E178E4F8429FC43693D"><enum>(2)</enum><header>Conforming amendments for assurance of affordability standard for children and families</header><text>Section 1902(gg)(2) of the Social Security Act (42 U.S.C. 1396a(gg)(2)) is amended—</text> 
<subparagraph id="H38F7C5F5286E49928184661A2EFA8204"><enum>(A)</enum><text>in the paragraph heading, by striking <quote><header-in-text level="paragraph" style="OLC">through September 30, 2027</header-in-text></quote>; and</text></subparagraph> 
<subparagraph id="H98AFABBE62D548E9A5A5BAEC3E76DD78"><enum>(B)</enum><text>by striking <quote>through September 30</quote> and all that follows through <quote>ends on September 30, 2027</quote> and inserting <quote>(but beginning on October 1, 2019,</quote>.</text></subparagraph></paragraph></subsection> 
<subsection id="H5D9BE867D2824CD8A4270CA83DB8FD87"><enum>(f)</enum><header>State option to provide coordinated care through a maternal health home for pregnant and postpartum individuals</header><text>Title XIX of the Social Security Act (42 U.S.C. 1396a) is amended by inserting after section 1945A the following new section:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H7BFFEA001BF2425F841E40C237FAC16A"> 
<section id="H53A435DD649D4FCA804F60D983799BF5"><enum>1945B.</enum><header>State option to provide coordinated care through a maternal health home for pregnant and postpartum individuals</header> 
<subsection id="H509B3DB21EE94BD0BAD9FDFCE6543891"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H19294FF544E04D66BDAD207DB9694F1A"><enum>(b)</enum><header>Maternal health home qualification standards</header><text display-inline="yes-display-inline">A maternal health home under this section shall demonstrate to the State the ability to do the following:</text> 
<paragraph id="HCE74978870174BAA8E83802FAA33AC95"><enum>(1)</enum><text>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—</text> 
<subparagraph id="HF03856F1BF254B9E8ACE6759BB367190"><enum>(A)</enum><text>primary care;</text></subparagraph> 
<subparagraph id="H4B8BF1E906674307905A86F34E372889"><enum>(B)</enum><text>inpatient care;</text></subparagraph> 
<subparagraph id="H719D6FD2A76F415E8066949BDEF875CF"><enum>(C)</enum><text>social support services;</text></subparagraph> 
<subparagraph id="HF31A75EA476A48D28EAD3DB86EECCA64"><enum>(D)</enum><text>local hospital emergency care; </text></subparagraph> 
<subparagraph id="HD08E7138E52D425AABFDBB62CB7C3374"><enum>(E)</enum><text>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</text></subparagraph> 
<subparagraph id="HBD0B57DB769B4D61A4051376EF848710"><enum>(F)</enum><text>behavioral health services.</text></subparagraph></paragraph> 
<paragraph id="H260C6AC5C6BF40A4B1B41A0A115F6909"><enum>(2)</enum><text>Coordinate all necessary services to support prenatal, labor and delivery, and postpartum care for eligible individuals.</text></paragraph> 
<paragraph id="H1F918AC01B704DEFA815BA1B5793554B"><enum>(3)</enum><text display-inline="yes-display-inline">Coordinate access to specialists, behavioral health providers, early intervention services, and pediatricians.</text></paragraph> 
<paragraph id="H2B583F3436BC4623A648898384BDDE1D"><enum>(4)</enum><text>Collect and report information under subsection (d).</text></paragraph></subsection> 
<subsection id="H1394AD12992B405587C902FEF360EBAC"><enum>(c)</enum><header>Payments</header> 
<paragraph id="HB1E9CA9F0C9A49AF8CDCED6532151616"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H93FE51D9CA65442A94DE5D8CA3F43FC3"><enum>(2)</enum><header>Methodology</header> 
<subparagraph id="HCEC1070B967F4F5C8D064043B52846D7"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H897E400206C64E85B4DCB97F57F2987F"><enum>(i)</enum><text>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</text></clause> 
<clause id="HE43414E0279C44A0BB24EF0FE2B6D4F0"><enum>(ii)</enum><text display-inline="yes-display-inline">shall be established consistent with section 1902(a)(30)(A).</text></clause></subparagraph> 
<subparagraph id="HF97E6F82C6A849B9ACE232893E392314"><enum>(B)</enum><header>Alternate model of payment</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="HDF080074E4F54791AD0AA1BC7E2400CB"><enum>(3)</enum><header>Planning grants</header> 
<subparagraph id="H984ABF85977D469DB28339BC8D256D5D"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HA16AFCD7F311488D855826312F1304FC"><enum>(B)</enum><header>State contribution</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H770F07BB51544F64BC981AC49A714953"><enum>(C)</enum><header>Appropriations</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph></subsection> 
<subsection id="H9D43C923D1424174BEC617FB67F1D970"><enum>(d)</enum><header>Data collection and reporting</header> 
<paragraph id="H3B5DEC7774B64B8496EBCB884A1FDC63"><enum>(1)</enum><header>Provider reporting requirements</header> 
<subparagraph id="H017A1299BB6B49379A4663D3EE72FFAC"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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:</text> 
<clause id="H9C7BFE387777464EB898F4A61FE68865"><enum>(i)</enum><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="H35A27B388BBD4656AB39D827BA0EC22F"><enum>(ii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="H520CE68733E5435A820FC5DE284784DB"><enum>(B)</enum><header>Use of health information technology</header><text>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—</text> 
<clause id="H991DFED6CCCC4F9AB189D5A61DA122AA"><enum>(i)</enum><text>facilitating the review of person-centered care plans;</text></clause> 
<clause id="H0308C66070124CA0BB0846EDFA77162C"><enum>(ii)</enum><text>monitoring service delivery and identifying gaps in treatment; and</text></clause> 
<clause id="H240A8B054FC444AC941743866B61447F"><enum>(iii)</enum><text>communicating with eligible individuals and with primary, behavioral health and specialty care providers.</text></clause></subparagraph></paragraph> 
<paragraph id="H43D6F71083114AD288A86A7D797BFFD7"><enum>(2)</enum><header>State reporting requirements</header><text>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:</text> 
<subparagraph id="HB137F46235BC45368084319EBEA36469"><enum>(A)</enum><text>The number of maternal health homes in a State in which individuals are enrolled pursuant to a State plan amendment under this section.</text></subparagraph> 
<subparagraph id="H33C601A3EFEE4D668682D2B6D24C5AA2"><enum>(B)</enum><text>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.</text></subparagraph> 
<subparagraph commented="no" id="HD4422DE5EE0D49BF9E3FE187E3578E8B"><enum>(C)</enum><text>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.</text></subparagraph> 
<subparagraph id="H929B00F8738E4B8F88840900BAAF3E99"><enum>(D)</enum><text>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.</text></subparagraph> 
<subparagraph id="H2459B8721D094B13AA0A9C1BBFC42D19"><enum>(E)</enum><text>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.</text></subparagraph> 
<subparagraph id="HB1C3D5BE21454F10BB49708889EE455A"><enum>(F)</enum><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HBC2C9710084546EB962A2573B3ED15ED"><enum>(G)</enum><text>A report on best practices for effective strategies in coordinating care to support access to comprehensive maternal health services.</text></subparagraph> 
<subparagraph id="H16C6308540204FEBA78D1E13BCA46680"><enum>(H)</enum><text>Information reported to the State under paragraph (1).</text></subparagraph></paragraph></subsection> 
<subsection id="H5F768697DBBF4F3A9C350CF0FC02172D"><enum>(e)</enum><header>State plan amendment</header> 
<paragraph id="H4A237FE69F8B4DED9DF42804E8CC6274"><enum>(1)</enum><header>In general</header><text>A State plan amendment submitted pursuant to this section shall include—</text> 
<subparagraph id="HDC4D962B46F6439CB6FC2BDC81227B82"><enum>(A)</enum><text>eligibility criteria for maternal health homes;</text></subparagraph> 
<subparagraph id="H541EB34085F5419BAEF31A21115CAAAA"><enum>(B)</enum><text>services available to eligible individuals through the maternal health home;</text></subparagraph> 
<subparagraph commented="no" id="H5071298D3C004D78B8A0B90A82702E06"><enum>(C)</enum><text>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</text></subparagraph> 
<subparagraph id="H88A3C511F29A4F07AB91948E929488A4"><enum>(D)</enum><text display-inline="yes-display-inline">reimbursement methodologies (as described in subsection (c)(2)).</text></subparagraph></paragraph> 
<paragraph id="H750FF86E18854B7DBE678E147131B6E3"><enum>(2)</enum><header>Hospital notification</header><text>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.</text></paragraph> 
<paragraph id="HA90F73FA766D4846B521698197CB4AC1"><enum>(3)</enum><header>Education with respect to availability of maternal health home services</header><text>In order for a State plan amendment to be approved under this section, a State shall include in the State plan amendment— </text> 
<subparagraph id="H52FC7B44DAFF47348FD9B948F69AFBE7"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HBEEA3EE6C102472B8E2EE43FD6A74A9F"><enum>(B)</enum><text>a description of the State’s process for educating individuals on the availability of such services.</text></subparagraph></paragraph> 
<paragraph id="HDCD4C506FBA4421D9C1714AD860A77E7"><enum>(4)</enum><header>Confidentiality</header><text display-inline="yes-display-inline">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)).</text></paragraph></subsection> 
<subsection id="HE7D0BEA5BE2548A5B87D82A2D546F8D6"><enum>(f)</enum><header>Rule of construction</header><text>Nothing in this section shall be construed—</text> 
<paragraph id="HF45146E48A844EC59C2FD0C320A549A5"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H6D891DC83D8E4D569A104F446507344A"><enum>(2)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H26EE65E4D80D41F7BDF1C8CF4F0386BB"><enum>(g)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H734FA3B5EE5344149706597D2353FE40"><enum>(1)</enum><header>Designated provider</header><text display-inline="yes-display-inline">The term <term>designated provider</term> 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 entity or provider determined by the State and approved by the Secretary to be qualified to act as a maternal health home.</text></paragraph> 
<paragraph id="H8E400D81009A46B3BB266357018433BF"><enum>(2)</enum><header>Eligible individual</header><text>The term <term>eligible individual</term> means an individual eligible for medical assistance under the State plan or under a waiver of such plan who— </text> 
<subparagraph id="H4F0A8C12BCBF41499BCA2D1B9ACA55CB"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H71214B8C081542B0B54E2E1342310210"><enum>(B)</enum><text>is not enrolled in a health home under section 1945 or 1945A.</text></subparagraph></paragraph> 
<paragraph id="H0858A852CADC42C68F403D4D20EEEE5C"><enum>(3)</enum><header>Health team</header><text>The term <term>health team</term> has the meaning given such term for purposes of section 3502 of Public Law 111–148.</text></paragraph> 
<paragraph commented="no" id="HE60290F71B814649B0492D5B85657D05"><enum>(4)</enum><header>Maternal health home</header><text display-inline="yes-display-inline">The term <term>maternal health home</term> 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.</text></paragraph> 
<paragraph commented="no" id="H1376DC4439E449ABBD5C09BF597F764E"><enum>(5)</enum><header>Maternal health home services</header> 
<subparagraph commented="no" id="HAD5E4A6740EC4A909A6A9F33C298FB64"><enum>(A)</enum><header>In general</header><text>The term <term>maternal health home services</term> 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.</text></subparagraph> 
<subparagraph commented="no" id="H759047BBC6F04010A949B90F1F9A6F98"><enum>(B)</enum><header>Services described</header><text>The services described in this subparagraph shall include—</text> 
<clause id="H2F2BBED317C448C68F349D30F8FCEA1B" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">a standardized risk assessment for all participants to determine needs;</text></clause> 
<clause commented="no" id="HE4E5A70BFBEA40C1B90D09970221070D"><enum>(ii)</enum><text>comprehensive care management;</text></clause> 
<clause commented="no" id="H6EE173943B5B4E9897D843BB6F628423"><enum>(iii)</enum><text>care coordination and health promotion;</text></clause> 
<clause commented="no" id="H1F6694B068E64A73BF4AF5C7FCC36591"><enum>(iv)</enum><text>comprehensive transitional care, including arranging appropriate follow-up, for individuals transitioning from inpatient care to other settings;</text></clause> 
<clause commented="no" id="HA2CF46EC3BF148C1BD894481468BFA75"><enum>(v)</enum><text>individual and family support (including authorized representatives);</text></clause> 
<clause commented="no" id="HBF7A4E5B7D7C4D499E3E49090AFA3942"><enum>(vi)</enum><text>making referrals to other medical, community, and social support services, if relevant; and</text></clause> 
<clause commented="no" id="HDF5E6F7A24C84D91B7F51E73FA0DF0BE"><enum>(vii)</enum><text>the use of health information technology to link services and coordinate care, to the extent practicable.</text></clause></subparagraph></paragraph> 
<paragraph id="H3087AD97444045209A0D9FFDCCC64EB0"><enum>(6)</enum><header>Standardized risk assessment</header><text>The term <term>standardized risk assessment</term> 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.</text></paragraph> 
<paragraph id="H2ABAB422BD00464E85DFE6BB29ED824B"><enum>(7)</enum><header>Team of health professionals</header><text>The term <term>team of health professionals</term> means a team of health professionals (as described in the State plan amendment under this section) that may—</text> 
<subparagraph id="H65728B82E1F744C7B186DC91DC27BF29"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="HC5A623C40DBD4AE2AE8CD6FD174DD4CD"><enum>(B)</enum><text display-inline="yes-display-inline">a health care entity or individual who is designated to coordinate such a team; and</text></subparagraph> 
<subparagraph id="HFAFD21DDCA354023888B68BD90F1A1CF"><enum>(C)</enum><text display-inline="yes-display-inline">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 entity determined to be appropriate by the State and approved by the Secretary.</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H6DA6079E9F824C17B7549EC4B8F34B6B" commented="no"><enum>(g)</enum><header>Funding for implementation and administration</header><text display-inline="yes-display-inline">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 section.</text></subsection></section> 
<section id="H82F358730C6A4DF29BFDE54AFC064A14"><enum>30722.</enum><header>Investments to expand access to behavioral health</header> 
<subsection id="H6DA4C84779214EB7AA265EF3EA80AEB5"><enum>(a)</enum><header>Expansion of community mental health services demonstration program</header> 
<paragraph id="HD9236984EAF64116A8A51A7CC2C6291C"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 223 of the Protecting Access to Medicare Act of 2014 (42 U.S.C. 1396a note) is amended—</text> 
<subparagraph id="HEF82CCE8350742D7887C85B24D63D3A2"><enum>(A)</enum><text display-inline="yes-display-inline">in subsection (c), by adding at the end the following new paragraph:</text> 
<quoted-block id="H1F326E63A1FC410D954282D18E42648D" style="OLC" act-name=""> 
<paragraph id="HAF4DA561540A4F54985D5F32574E3EFB"><enum>(3)</enum><header>Additional planning grants</header><text>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).</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="HC1FD89C42AEB486C8337BDF95D0D0B8C"><enum>(B)</enum><text display-inline="yes-display-inline">in subsection (d)—</text> 
<clause id="HC84D15868C9D4D7B8EE1AEEC8D8D9AE9"><enum>(i)</enum><text>in paragraph (3), by striking <quote>Subject to paragraph (8)</quote> and inserting <quote>Subject to paragraphs (8) and (9)</quote>;</text></clause> 
<clause id="H2E847D13744D4FF48790D0A8DF47699F"><enum>(ii)</enum><text>in paragraph (5)(C)(iii)(II), by inserting <quote>or paragraph (9)</quote> after <quote>paragraph (8)</quote>; </text></clause> 
<clause id="HB3CBF0D33003471FB6FD02E7DA85B18E"><enum>(iii)</enum><text>in paragraph (7)(B)—</text> 
<subclause id="HD56A10A4800C4EE6B81AC9AE39EAEF08"><enum>(I)</enum><text>by striking <quote>December 31, 2021</quote> and inserting <quote>March 31, 2026</quote>; </text></subclause> 
<subclause id="H43B719324C6C41A3AFB893FEEA5735CC"><enum>(II)</enum><text>by striking <quote>recommendations concerning</quote> and all that follows through the period and inserting <quote>recommendations concerning whether and how the demonstration programs under this section should be modified.</quote>; and</text></subclause> 
<subclause id="HEDD39ADB4EA54D83B6309ABF7DF80590"><enum>(III)</enum><text>by adding at the end the following new sentence: <quote>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).</quote>; and</text></subclause></clause> 
<clause id="H672B61F17DEE446587B1C9634C5C8C95"><enum>(iv)</enum><text>by adding at the end the following new paragraph: </text> 
<quoted-block id="HD17EFE8545BD431E93FAB5B958EF8A8E" style="OLC" act-name=""> 
<paragraph id="HC446F18E32994E659FB27B39CF8A6106"><enum>(9)</enum><header>Further additional programs</header> 
<subparagraph id="H21775FF6D1214F85A930E9BE84A8F424"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="H687DC133F3254E04A3D8F2FA9FAEE2B1"><enum>(B)</enum><header>Requirements</header><text>The requirements described in this subparagraph with respect to a State are that the State—</text> 
<clause id="HB77DCFAD611E47618D3C5E0074A6A0F5"><enum>(i)</enum><text>was awarded a planning grant under paragraph (1) or (3) of subsection (c); and</text></clause> 
<clause id="H3BE61683CD7D43A98FE0693998FF2AA3"><enum>(ii)</enum><text>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).</text></clause></subparagraph> 
<subparagraph commented="no" id="H45FAA94A5D884524B6E00D052F3B0430"><enum>(C)</enum><header>Requirements for selected States</header><text>The requirements applicable to States selected under paragraph (8) pursuant to subparagraph (C) of such paragraph shall apply in the same manner to States selected under this paragraph.</text></subparagraph></paragraph><after-quoted-block>; </after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="H151CFBF585EE4EFF9800ED466352FFF1" commented="no" display-inline="no-display-inline"><enum>(C)</enum><text>in subsection (e), by amending paragraph (4) to read as follows:</text> 
<quoted-block id="H2E5BD84191D74497A537FFA7CA3CE6D6" style="OLC" act-name=""> 
<paragraph id="H488AFA6071FA4E04BA2DEE9762CE9450"><enum>(4)</enum><header>State</header><text>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.</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H754383A9C79F462D9FF6A71888A573CE" commented="no" display-inline="no-display-inline"><enum>(D)</enum><text>in subsection (f)(1)—</text> 
<clause id="H44209CA6E5584AD0A9CB235401D28D4E" commented="no" display-inline="no-display-inline"><enum>(i)</enum><text>in subparagraph (A), by striking <quote>; and</quote> and inserting a semicolon;</text></clause> 
<clause id="H320AFADDE7F54029AFFD156E03B45DEE" commented="no" display-inline="no-display-inline"><enum>(ii)</enum><text>in subparagraph (B), by striking the period and inserting <quote>, and $40,000,000 for fiscal year 2022; and</quote>; and</text></clause> 
<clause id="HFC933F96922647C2A41D2507EA6CC8B2" commented="no" display-inline="no-display-inline"><enum>(iii)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block id="H70E916168EE14CCA822AC342636F31D2" style="OLC" act-name=""> 
<subparagraph id="H3F052B02BD344BAAA4E2655F561F69B2"><enum>(C)</enum><text>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 to conduct demonstration projects under subsection (d)(9)), $5,000,000 for fiscal year 2022.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph></paragraph> 
<paragraph id="HCA95C3951B4A4D898E1EE6972C963370"><enum>(2)</enum><header>Exclusion of amounts attributable to increased FMAP from territorial caps</header><text>Section 1108 of the Social Security Act (42 U.S.C. 1308) is amended—</text> 
<subparagraph id="HE87FDF4EEB71442381EEEA40AA2A96DE"><enum>(A)</enum><text>in subsection (f), in the matter preceding paragraph (1), by striking <quote>subsections (g) and (h)</quote> and inserting <quote>subsections (g), (h), and (i)</quote>; and</text></subparagraph> 
<subparagraph id="H79540F6B5F6F4B61B2CE36E7CB77D155"><enum>(B)</enum><text>by adding at the end the following:</text> 
<quoted-block id="HA260F324B4E14EA3BC0406A6EDD2792A" style="OLC" act-name=""> 
<subsection id="H3140B1A6E84D4AAD8EB9946B6C6D7A04"><enum>(i)</enum><header>Exclusion from caps of amounts attributable to enhanced FMAP for community mental health services</header><text>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).</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="HA1D159065CFF4A0AB4E99606DCDF2E2A"><enum>(b)</enum><header>Making permanent a State option to provide qualifying community-based mobile crisis intervention services</header><text>Section 1947 of the Social Security Act (42 U.S.C. 1396w–6) is amended—</text> 
<paragraph id="HCB665567848F486BA46F2B0756BE1D21"><enum>(1)</enum><text>in subsection (a), by striking <quote>during the 5-year period</quote>;</text></paragraph> 
<paragraph id="HBAA9B4A928FB44D6B2802CBD88F91E09"><enum>(2)</enum><text>in subsection (c), by striking <quote>occurring during the period described in subsection (a) that a State</quote> and inserting <quote>in which a State provides medical assistance for qualifying community-based mobile crisis intervention services under this section and</quote>; and</text></paragraph> 
<paragraph id="HEEC9FAAD13B04C94ABF6852CB239C725"><enum>(3)</enum><text>in subsection (d)(2)—</text> 
<subparagraph id="H403FA3FEAD7B45A7B7031E5B1A5F550D"><enum>(A)</enum><text>in subparagraph (A), by striking <quote>for the fiscal year preceding the first fiscal quarter occurring during the period described in subsection (a)</quote> and inserting <quote>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</quote>; and</text></subparagraph> 
<subparagraph id="H21EFA5AA4F024687B086CA1F0425B5E9"><enum>(B)</enum><text>in subparagraph (B), by striking <quote>occurring during the period described in subsection (a)</quote> and inserting <quote>occurring during a fiscal quarter</quote>.</text></subparagraph></paragraph></subsection></section> 
<section id="H2B61AF2BE63D4945AC48037D50A738B3"><enum>30723.</enum><header>Extension of 100 percent Federal medical assistance percentage for Urban Indian Health Organizations and Native Hawaiian Health Care Systems</header><text display-inline="no-display-inline">The third sentence of section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) is amended—</text> 
<paragraph id="H1B5E66C9B32E412F901819FC8A41FF30"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>for the 8 fiscal year quarters beginning with the first fiscal year quarter beginning after the date of the enactment of the <short-title>American Rescue Plan Act of 2021</short-title></quote> and inserting <quote>for the 16-quarter period that begins on April 1, 2021</quote>; and </text></paragraph> 
<paragraph id="HFB9AFE0F2136484B9CCBA9B2ECDB456D"><enum>(2)</enum><text>by striking <quote>such 8 fiscal year quarters</quote> and inserting <quote>such 16-quarter period</quote>.</text></paragraph></section> 
<section id="HACCFD28D4982400D95206B1280F290A7"><enum>30724.</enum><header>Adjustments to uncompensated care pools and disproportionate share hospital payments</header> 
<subsection id="HB5AB8A9E4C5F4F298E60B8E7F3C397CB"><enum>(a)</enum><header>Adjustments to uncompensated care pools</header><text display-inline="yes-display-inline">Section 1903 of the Social Security Act (42 U.S.C. 1396b) is amended by adding at the end the following new subsection: </text> 
<quoted-block style="OLC" id="H3EFF3ECDE9E14BEF89070EFBA58A396E" display-inline="no-display-inline"> 
<subsection id="HF042E175ECE041CC8A0C0A6045143C4E"><enum>(cc)</enum><header>Excluding expenditures for expansion population from assistance under waivers relating to uncompensated care</header><text>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(a), with respect to such State and fiscal year, that provides for Federal assistance with respect to payments for expenditures associated with uncompensated care that is furnished for low-income individuals, uninsured individuals, or underinsured individuals, such project shall exclude from the determination of such expenditures any care that is furnished with respect to such fiscal year to individuals described in section 1902(a)(10)(A)(i)(VIII).</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H8F2317C15686466AA627B536C8186F11" commented="no"><enum>(b)</enum><header>Adjustments to disproportionate share hospital payments</header><text>Section 1923(f) of the Social Security Act (42 U.S.C.1396r–4(f)) is amended—</text> 
<paragraph id="H1B252BCA3F634DDDA2E08C50827C539B" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">in paragraph (3)(A), by striking <quote>paragraphs (6), (7), and (8)</quote> and inserting <quote>paragraphs (6), (7), (8), and (10)</quote>;</text></paragraph> 
<paragraph id="H696F3ABBE36045D795684CF5ACD8CA81"><enum>(2)</enum><text>in paragraph (6)(A)(vi), by inserting <quote>(except paragraph (10))</quote> before <quote>, any other provision of law</quote>; </text></paragraph> 
<paragraph id="H57C7E973AA164B80A14D92C4C96369E6"><enum>(3)</enum><text>in paragraph (7)(A), by inserting <quote>without regard to the allotment cap under paragraph (10),</quote> before <quote>the Secretary</quote>; and </text></paragraph> 
<paragraph id="HCC6BACBA3FB745249B96E42A159443F6" commented="no"><enum>(4)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H1ED680A77A114ECA905FB6A45F5FFA90"> 
<paragraph id="H41F00A5512504B6CB4306560807179E6" commented="no"><enum>(10)</enum><header>Allotment cap for non-expansion States</header> 
<subparagraph id="H0A37EE4749E9417BB4BB1D1A7606B463" commented="no"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">For fiscal year 2023 and each subsequent fiscal year—</text> 
<clause id="HD555249A273746AE9C203E50C6F5E349"><enum>(i)</enum><text display-inline="yes-display-inline">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 DSH allotment for such State for such fiscal year is equal to 87.5 percent of the DSH allotment that would (without application of paragraphs (6), (7), (8), or this paragraph) be determined under this subsection for the State for fiscal year 2023; </text></clause> 
<clause id="H20677EA54D8240988DB1C40A3BDD93A5" display-inline="no-display-inline"><enum>(ii)</enum><text display-inline="yes-display-inline">in the case of a State with a State plan (or waiver of such plan) that, with respect to such fiscal year, is revised to not include the providing 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 DSH allotment for such State for such fiscal year is equal to the product of—</text> 
<subclause id="H200D25CBF5EB4304AEE1179F1DF10101"><enum>(I)</enum><text display-inline="yes-display-inline">87.5 percent of the DSH allotment that would (without application of paragraphs (6), (7), (8), or this paragraph) be determined under this subsection for the State for fiscal year 2023; and</text></subclause> 
<subclause id="HA5CAE12FADED42D69F3A84F289FE5B16"><enum>(II)</enum><text display-inline="yes-display-inline">expressed as a percentage, the number of days of a fiscal year during which such State plan (or waiver of such plan) includes, with respect to a fiscal year, the providing to such individuals such benchmark coverage or such benchmark equivalent coverage; or</text></subclause></clause> 
<clause id="H3744044302DA442199BB7BBDCBB1B511"><enum>(iii)</enum><text display-inline="yes-display-inline">in the case of a State with a State plan (or waiver of such plan) that, with respect to such fiscal year, is revised to include the providing 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 DSH allotment for such State for such fiscal year is equal to the DSH allotment that would (without application of paragraphs (6), (7), (8), or this paragraph) be determined under this subsection for the State for fiscal year 2023.</text></clause></subparagraph> 
<subparagraph id="H7B25906BEC5748EB952657244C35CE27" commented="no"><enum>(B)</enum><header>No application on DSH allotment for fiscal years after expansion</header><text display-inline="yes-display-inline">The DSH allotments determined under subparagraph (A) for a State for a fiscal year shall not be taken into account in determining DSH allotments under this subsection for such State for any fiscal year with respect to which such subparagraph does not apply to such State.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section></part> 
<part id="HD21A3D03BB5B4614A9BC7BC721B83F9C"><enum>3</enum><header>Territories</header> 
<section id="H5AFB6F3B10AE4B87B2FA1963010EC980" section-type="subsequent-section"><enum>30731.</enum><header>Increasing Medicaid cap amounts and the Federal medical assistance percentage for the territories</header> 
<subsection id="HF7D1016C94E84977A8710B8C49A3AA82"><enum>(a)</enum><header>Cap amount adjustments</header><text display-inline="yes-display-inline">Section 1108(g)(2) of the Social Security Act (42 U.S.C. 1308(g)(2)) is amended—</text> 
<paragraph id="H5A3A7B2463F94105B813A8A367868431"><enum>(1)</enum><text>in subparagraph (A)—</text> 
<subparagraph id="H637E4211143A46C793CD693080DC5DAC"><enum>(A)</enum><text>in clause (i)—</text> 
<clause id="H78598A2D491648719A498168EFEE2112"><enum>(i)</enum><text>by striking <quote>except as provided in clause (ii)</quote> and inserting <quote>for each of fiscal years 1999 through 2019</quote>; and</text></clause> 
<clause id="H2A60DA88EF564DB49A79A1D23C0674C8"><enum>(ii)</enum><text>by striking <quote>and</quote> at the end; and </text></clause></subparagraph> 
<subparagraph id="H34E7AFD2122E4D5B99143F5E65E694F9"><enum>(B)</enum><text>by adding at the end the following new clauses:</text> 
<quoted-block style="OLC" id="HD0EB4FE9262544EC92219A2FF8481613" display-inline="no-display-inline"> 
<clause id="H99F8ECDF09844D99A01BE20AEDCBFABB"><enum>(iii)</enum><text display-inline="yes-display-inline">for fiscal year 2022, $3,600,000,000; and</text></clause> 
<clause id="H39C7AE5523664FD19CA39C56AB0475F2"><enum>(iv)</enum><text display-inline="yes-display-inline">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;</text></clause><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H3DD9C707E5DA4A35977F946274E9B61E"><enum>(2)</enum><text>in subparagraph (B)—</text> 
<subparagraph id="HC1C782992BAE49FC95D58E6BEDEE8B86"><enum>(A)</enum><text>in clause (i), by striking <quote>except as provided in clause (ii),</quote> and inserting <quote>for each of fiscal years 1999 through 2019,</quote>;</text></subparagraph> 
<subparagraph id="H577A1839A11A482B978DCD7B5EFEBBF7"><enum>(B)</enum><text>in clause (ii), by striking <quote>and</quote> at the end;</text></subparagraph> 
<subparagraph id="H6070EFCB37934E1AA8E28BB014D1E2DA"><enum>(C)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" id="H7C5BA1BC9C00485C9B33D3858EE2A3ED" display-inline="no-display-inline"> 
<clause id="HC4673246B76D4CB38A532ED5423DBAD8"><enum>(iv)</enum><text>for fiscal year 2022, $135,000,000; and</text></clause> 
<clause id="HAB1E8A1BEA14456499F94473D92B8764"><enum>(v)</enum><text display-inline="yes-display-inline">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;</text></clause><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H62E023619D2B4E478B5C30E02773CD5C"><enum>(3)</enum><text>in subparagraph (C)—</text> 
<subparagraph id="H299BFCE9F4FF41819E841B3F2776CB3E"><enum>(A)</enum><text>in clause (i), by striking <quote>except as provided in clause (ii),</quote> and inserting <quote>for each of fiscal years 1999 through 2019,</quote>;</text></subparagraph> 
<subparagraph id="H6F8FF5D7DBDB40A999DE590919CCAC88"><enum>(B)</enum><text>in clause (ii), by striking <quote>and</quote> at the end;</text></subparagraph> 
<subparagraph id="HB29B0EF7A8D9421BADAD29915AE56E09"><enum>(C)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" id="H40BE55B537E74E1C815932F34BE856EF" display-inline="no-display-inline"> 
<clause id="H314279036F4D4EA8B94CFFB8A490CB2E"><enum>(iv)</enum><text display-inline="yes-display-inline">for fiscal year 2022, $140,000,000; and</text></clause> 
<clause id="HFB4BF25F729047359F6BF2774C8C407B"><enum>(v)</enum><text>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;</text></clause><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HCE153C393C4041EFB84EA181A03C8512"><enum>(4)</enum><text>in subparagraph (D)—</text> 
<subparagraph id="H388200FC9904475E9A973C9561DF5FE1"><enum>(A)</enum><text>in clause (i), by striking <quote>except as provided in clause (ii),</quote> and inserting <quote>for each of fiscal years 1999 through 2019,</quote>;</text></subparagraph> 
<subparagraph id="H7C16490E083E4C449080E42B04358837"><enum>(B)</enum><text>in clause (ii), by striking <quote>and</quote> at the end;</text></subparagraph> 
<subparagraph id="H8F8F0280D3614A4A81BC7928DD7DE504"><enum>(C)</enum><text>in clause (iii), by striking <quote>and</quote> at the end; and</text></subparagraph> 
<subparagraph id="H5C6DC0E42DFE49D384A3EE42B9038D3E"><enum>(D)</enum><text>by adding at the end the following new clauses:</text> 
<quoted-block style="OLC" id="H45F83246D71A4DD9AFC8F24920B236C4" display-inline="no-display-inline"> 
<clause id="HD7A3299EE21D4C799EBB79DEFDD8084A"><enum>(iv)</enum><text>for fiscal year 2022, $70,000,000; and</text></clause> 
<clause id="H42C5BBD7D84F403293721668339D1502"><enum>(v)</enum><text display-inline="yes-display-inline">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</text></clause><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H3B50BFD3E5364BB2BA0EBAEA32807EB5"><enum>(5)</enum><text>in subparagraph (E)—</text> 
<subparagraph id="HD1568E1AAA19471186F73974E5C55DDC"><enum>(A)</enum><text>in clause (i), by striking <quote>except as provided in clause (ii),</quote> and inserting <quote>for each of fiscal years 1999 through 2019,</quote>;</text></subparagraph> 
<subparagraph id="H16A51E4AA04747479FCD2AA6A2B1DE59"><enum>(B)</enum><text>in clause (ii), by striking <quote>and</quote> at the end;</text></subparagraph> 
<subparagraph id="H0BDB10B7E7444F0D8095363FB5242B5E"><enum>(C)</enum><text>in clause (iii), by striking the period and inserting a semicolon; and</text></subparagraph> 
<subparagraph id="H06D47F80FDE0448EBF348910DF3BCF90"><enum>(D)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" id="HEA7EB9968A744843AD8E67A5FDB5AE90" display-inline="no-display-inline"> 
<clause id="H8541FF0DDAD64536A4E7D8479F97C6A6"><enum>(iv)</enum><text display-inline="yes-display-inline">for fiscal year 2022, $90,000,000; and</text></clause> 
<clause id="H56A6E7EF81114E80A3ADDA3D084A12F0"><enum>(v)</enum><text>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.</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H3EB3B306A2394E60928E203DB0DFD331"><enum>(6)</enum><text>by striking the flush matter following subparagraph (E).</text></paragraph></subsection> 
<subsection id="H93C88D7679994686936494143E5B69BF"><enum>(b)</enum><header>FMAP adjustments</header><text>Section 1905(ff) of the Social Security Act (42 U.S.C. 1396d(ff)) is amended—</text> 
<paragraph id="HD0D57A4271B3484FAADAF587F14F0CD7"><enum>(1)</enum><text>by redesignating paragraphs (1) through (3) as subparagraphs (A) through (C), respectively, and adjusting the margins accordingly;</text></paragraph> 
<paragraph id="H15425E0740DD46839B6955DA05292908"><enum>(2)</enum><text>by striking <quote>Notwithstanding</quote> and inserting the following: </text> 
<quoted-block style="OLC" id="H036B98A3E23F47509D567E7D1421BB2C" display-inline="no-display-inline"> 
<paragraph id="HC12C43DAF96C4EC2B7A1CBF4109F8B47"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Notwithstanding</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H4DFA6429A467445B9B246E39C71A0FD1"><enum>(3)</enum><text>in paragraph (1), as so inserted—</text> 
<subparagraph id="H55298A34BF274FAA95A25855D6635952"><enum>(A)</enum><text>in the matter preceding subparagraph (A), as so redesignated, by inserting <quote>paragraph (2) and</quote> after <quote>subject to</quote>; </text></subparagraph> 
<subparagraph id="H0C14769C2C62496091F7B90704A0CFB7"><enum>(B)</enum><text>in subparagraph (B), as so redesignated—</text> 
<clause id="HA5FA1B0DDC154C30A0DC3B4812EC7E35"><enum>(i)</enum><text display-inline="yes-display-inline">by striking <quote>December 3, 2021,</quote> and inserting <quote>September 30, 2021</quote>; and</text></clause> 
<clause id="H222BDE50F3EC4A0CA1EE4F93456506C3"><enum>(ii)</enum><text>by striking <quote>and</quote> at the end;</text></clause></subparagraph> 
<subparagraph id="H1E9F30F3D83447C0A10BF73E7B19F259"><enum>(C)</enum><text>in subparagraph (C), as so redesignated, by striking <quote>December 3, 2021,</quote> and inserting <quote>September 30, 2021</quote>; </text></subparagraph> 
<subparagraph id="H5447378FFC714D9FA0D6C08157FFBED7"><enum>(D)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" id="HC6956610C25747D3AB9A81B4DE7A942B" display-inline="no-display-inline"> 
<subparagraph id="H176AB5888F954716977DD00C8C2E885F"><enum>(D)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="HCCE2B7545D304D53BB00ADA28D024DFA"><enum>(E)</enum><text display-inline="yes-display-inline">for fiscal year 2022, the Federal medical assistance percentage for Puerto Rico shall be equal to 76 percent; and</text></subparagraph> 
<subparagraph id="H3373879668A2470496CF16BBF1A67303"><enum>(F)</enum><text>for fiscal year 2023 and each subsequent fiscal year, the Federal medical assistance percentage for Puerto Rico shall be equal to 83 percent.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HA21C939535474C829DF7B8A0DF19465B"><enum>(4)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H8B64A7C5130342C5BAF6129D08735B65" display-inline="no-display-inline"> 
<paragraph id="HB64529F17F024D479EA9805D5EBF9F48"><enum>(2)</enum><header>Special rule for Puerto Rico relating to establishing a payment floor</header> 
<subparagraph id="HBB593E1C0AA34C06A189E1319B0BD2BD"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HE3CA3CB0A9D740228D24E43DF7F1924E" commented="no"><enum>(B)</enum><header>Application to managed care</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H0BE4B3E7B4E44B41934E36A12BC6DD0F" commented="no"><enum>(i)</enum><text>the Secretary shall disregard payments made under sub-capitated arrangements for services such as primary care case management; and</text></clause> 
<clause id="H8211A22C162B45E0A43E56C4B44A0D11" commented="no"><enum>(ii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="HBD10036549D94B55823E8C7F269FADFD"><enum>(C)</enum><header>FMAP reduction for failure to establish payment floor</header> 
<clause id="HCAB2F223060E451CA03860D24EC54409"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></clause> 
<clause id="HC030B1A49CD346E08E2306AE8A99253A"><enum>(ii)</enum><header>Applicable number of percentage points</header><text>For purposes of clause (i), the applicable number of percentage points described in this clause is, with respect to a fiscal quarter, the following:</text> 
<subclause id="H2CE4665D2D3E40F29EF1D43282FE5220"><enum>(I)</enum><text>In the case no reduction was made under this subparagraph for the preceding fiscal quarter, 0.5 percentage points.</text></subclause> 
<subclause id="H59ECEA72001A4AF9B0E8FBA760961F09"><enum>(II)</enum><text>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.</text></subclause></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section></part> 
<part id="H560BA0B4EFBD4E3B923AF9A6115C62FC"><enum>4</enum><header>Maintenance of Effort; Other Matters</header> 
<section id="H3123ACD515024E8D92EB9A12B1E472E1"><enum>30741.</enum><header>Encouraging continued access after the end of the public health emergency</header><text display-inline="no-display-inline">Section 6008 of the Families First Coronavirus Response Act (42 U.S.C. 1396d note), as amended by section 30721(c), is further amended—</text> 
<paragraph id="H08076058424A4377BD0062268EFE899B"><enum>(1)</enum><text display-inline="yes-display-inline">by redesignating the second subsection (d) added by section 11 of division X of Public Law 116–260 as subsection (e); and</text></paragraph> 
<paragraph id="HA2E8A52E35C2476B9DF50E9994358376"><enum>(2)</enum><text>by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="H49B235166F6C420CB7D9A921AC525456" display-inline="no-display-inline"> 
<subsection id="H6E2F74B690BF41D3B61F42412978C917"><enum>(g)</enum><header>Encouraging continued access after the end of the public health emergency</header> 
<paragraph id="H8B74293446B0451BA1E3FCAC8379A0BF"><enum>(1)</enum><header>In general</header><text>Subject to paragraph (2), if, between September 1, 2022 and December 31, 2025, a State puts into effect for any calendar quarter occurring during such period eligibility standards for individuals (except individuals described in subparagraph (D) of section 1902(e)(14)) who are applying for or receiving medical assistance, methodologies, or procedures 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.</text></paragraph> 
<paragraph id="HDF186311BD91440F9C2A316BFD109468"><enum>(2)</enum><header>Nonapplication</header><text display-inline="yes-display-inline">During the period described in paragraph (1), at the option of the a 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, 2010, 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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section> 
<section id="HDEC3495EA9CA4AF09169BC5F2A53391C"><enum>30742.</enum><header>Ensuring accurate payments to pharmacies under Medicaid</header> 
<subsection id="H7C117594741F4641A1A4FB04174A2257"><enum>(a)</enum><header>In general</header><text>Section 1927(f) of the Social Security Act (42 U.S.C. 1396r–8(f)) is amended—</text> 
<paragraph id="H2D774C5B20854925AF45AE6ADA22C539"><enum>(1)</enum><text>by striking <quote>and</quote> after the semicolon at the end of paragraph (1)(A)(i) and all that precedes it through <quote>(1)</quote> and inserting the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H4BE456E855C64B10BAA6692B34C12A1D"> 
<paragraph id="H85D1A609E0A24C4EA6E1ED9959BD121F"><enum>(1)</enum><header>Determining pharmacy actual acquisition costs</header><text>The Secretary shall conduct a survey of retail community pharmacy drug prices, to determine the national average drug acquisition cost, as follows:</text> 
<subparagraph id="HE7B2C9FB3DE7407A9967E2999EE6DC59" commented="no" display-inline="no-display-inline"><enum>(A)</enum><header display-inline="yes-display-inline">Use of vendor</header><text display-inline="yes-display-inline">The Secretary may contract services for—</text> 
<clause id="HA809004CBA00406A997C0EF59C11D833" commented="no" display-inline="no-display-inline"><enum>(i)</enum><text>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</text></clause></subparagraph></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H98999CF3D4DA42CEAA9BA10EC49111D2"><enum>(2)</enum><text>by adding at the end of paragraph (1) the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HBE40B3EB74C84A579605E8595B829D12"> 
<subparagraph id="HA15F8E4357D847F6974419F153DB6A39"><enum>(F)</enum><header>Survey reporting</header><text>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.</text></subparagraph> 
<subparagraph id="H9A46F56F86224783BF98EA2D646733B8"><enum>(G)</enum><header>Survey information</header><text>Information on retail community actual acquisition prices obtained under this paragraph shall be made publicly available and shall include at least the following:</text> 
<clause id="H2D9290E9D7784B4A95D5484A746DE2AA"><enum>(i)</enum><text>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. </text></clause> 
<clause id="H72C44234637240B6A703FE083AF2B6B5"><enum>(ii)</enum><text>The sampling frame and number of pharmacies sampled monthly.</text></clause> 
<clause id="HB3F72F03F3AD4F3D9D494C5246270892"><enum>(iii)</enum><text>Characteristics of reporting pharmacies, including type (such as independent or chain), geographic or regional location, and dispensing volume.</text></clause> 
<clause id="H600CE10868AE4134B7E3DAF83FA63CEB"><enum>(iv)</enum><text>Reporting of a separate national average drug acquisition cost for each drug for independent retail pharmacies and chain pharmacies.</text></clause> 
<clause id="H643C3E37484E4B8F872ACD4C99449CE0"><enum>(v)</enum><text>Information on price concessions including on and off invoice discounts, rebates, and other price concessions.</text></clause> 
<clause id="H40F5D5B4F99E4788A634117C14FF7CAB"><enum>(vi)</enum><text>Information on average professional dispensing fees paid.</text></clause></subparagraph> 
<subparagraph id="HE14989DF1A8B46A3B064D3734204B7C7"><enum>(H)</enum><header>Penalties</header> 
<clause id="HCE3F1169B3B4439DA4BBB43876FB52EB"><enum>(i)</enum><header>Failure to provide timely information</header><text>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.</text></clause> 
<clause id="H2DFD1FCCA5C54F05BE89DD3AB3F76887"><enum>(ii)</enum><header>False information</header><text>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.</text></clause> 
<clause id="HADD6204A39FD450D8BB24F4814176CA0"><enum>(iii)</enum><header>Other penalties</header><text>Any civil money penalties imposed under this subparagraph shall be in addition to other penalties as may be prescribed by law. The provisions of section 1128A (other than subsections (a) and (b)) shall apply to a civil money penalty under this subparagraph in the same manner as such provisions apply to a penalty or proceeding under section 1128A(a).</text></clause></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H6DC4A1BA8789404AAE4B9D7854E1563B"><enum>(3)</enum><text>in paragraph (4), by inserting <quote>, and $7,000,000 for fiscal year 2023 and each fiscal year thereafter,</quote> after <quote>2010</quote>.</text></paragraph></subsection> 
<subsection id="H599DC3FD090849178E98203E6A5F787B"><enum>(b)</enum><header>Condition for federal financial participation</header><text>Section 1903(i)(10) of the Social Security Act (42 U.S.C. 1396b(i)(10)) is amended—</text> 
<paragraph id="HA6CCBA1BB99D4E26A898201FB2DA8D18"><enum>(1)</enum><text>in subparagraph (D), by striking <quote>and</quote> after the semicolon;</text></paragraph> 
<paragraph id="HF3E19452D2B1494E9863D9B74215B105"><enum>(2)</enum><text>in subparagraph (E), by striking <quote>or</quote> after the semicolon and inserting <quote>and</quote>; and</text></paragraph> 
<paragraph id="HC077E4B9065F41798D7E505DB8803356"><enum>(3)</enum><text>by inserting after subparagraph (E), the following new subparagraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H8D226C7E3A56491E9273D1D9CC97B7D2"> 
<subparagraph id="HB44CFDFB2857479A8F2F0ED814CE5360" indent="up1"><enum>(F)</enum><text>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</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H22C51CFF7A9742ECAE99635B2D65A192"><enum>(c)</enum><header>Effective date</header><text>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.</text></subsection></section> 
<section id="HB9DE0E2318544683BBDD119482FFFEA2"><enum>30743.</enum><header>Further increase in FMAP for Medical Assistance for Newly Eligible Mandatory Individuals</header><text display-inline="no-display-inline">Section 1905(y)(1) of the Social Security Act (42 U.S.C. 1396d(y)(1)) is amended—</text> 
<paragraph id="HDE255BCCF3704D198C931CC56B7B7A05"><enum>(1)</enum><text>in subparagraph (D), by striking at the end <quote>and</quote>;</text></paragraph> 
<paragraph id="HD7D2E8306A3048D9849F9F28B83FB76B"><enum>(2)</enum><text>in subparagraph (E), by striking <quote>2020 and each year thereafter.</quote> and inserting <quote>2020, 2021, and 2022; and</quote>; and</text></paragraph> 
<paragraph id="HDFC8FA477A79404CB33A665A2E663298"><enum>(3)</enum><text>by adding at the end the following new subparagraphs:</text> 
<quoted-block style="OLC" id="H0E47B3CB322F4282B846D5BCB6A4B19A" display-inline="no-display-inline"> 
<subparagraph id="HB94BCF5D0C194C31A2C67999F739ACCD"><enum>(F)</enum><text display-inline="yes-display-inline">93 percent for calendar quarters in 2023, 2024, and 2025; and</text></subparagraph> 
<subparagraph id="H1511885AE99C4FFB9283383FE791A660"><enum>(G)</enum><text>90 percent for calendar quarters in 2026 and each year thereafter.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section></part></subtitle> 
<subtitle id="H8C592342D3354BA48E1508E4E654E310"><enum>G</enum><header>Children’s Health Insurance Program</header> 
<section id="H7951455E228D4291B4EE04E4817F56F4"><enum>30801.</enum><header>Investments to strengthen CHIP</header> 
<subsection id="H238E8B90D18D4AD19780AFD56D34CA21"><enum>(a)</enum><header>Permanent extension of children’s health insurance program</header> 
<paragraph id="H73DFB5E8A51941D5BBBFF2DA66B2F3BF"><enum>(1)</enum><header>In general</header><text>Section 2104(a)(28) of the Social Security Act (42 U.S.C. 1397dd(a)(28)) is amended to read as follows:</text> 
<quoted-block id="H83FA7BC5D3A149C2BA8C5D41F8B5DCD4" style="OLC"> 
<paragraph id="HD6EF61F2EBE34FF7B1F96DF68E468A6C"><enum>(28)</enum><text>for fiscal year 2027 and each subsequent year, such sums as are necessary to fund allotments to States under subsection (m).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HDE91AE128C784C95B108B4C82350F4C8"><enum>(2)</enum><header>Allotments</header> 
<subparagraph id="HA694C357817F489DB9F4D35FD93F6EA6"><enum>(A)</enum><header>In general</header><text>Section 2104(m) of the Social Security Act (42 U.S.C. 1397dd(m)) is amended—</text> 
<clause id="H8E092E0377894EDB9E61C36CF64F1CC6"><enum>(i)</enum><text>in paragraph (2)(B)(i), by striking <quote>, 2023, and 2027</quote> and inserting <quote>and 2023</quote>;</text></clause> 
<clause id="H6AB592009A92464E81D23C4877184864"><enum>(ii)</enum><text>in paragraph (5)—</text> 
<subclause id="H624B3D361E354EFBA9C52CDE086663CA"><enum>(I)</enum><text>by striking <quote>(10), or (11)</quote> and inserting <quote>or (10)</quote>; </text></subclause> 
<subclause id="H1DB275871AAE4FE0A52346E5FE8322CC"><enum>(II)</enum><text>by striking <quote>for a fiscal year</quote> and inserting <quote>for a fiscal year before 2027</quote>; and</text></subclause> 
<subclause id="HB0E37F61F7BE45598E1D9397F9700DBB"><enum>(III)</enum><text>by striking <quote>2023, or 2027</quote> and inserting <quote>or 2023</quote>;</text></subclause></clause> 
<clause id="H21392320D57C448CA8D798760E7B366F"><enum>(iii)</enum><text>in paragraph (7)—</text> 
<subclause id="HEBD38D6126D649438B33424D1BC273F9"><enum>(I)</enum><text>in subparagraph (A), by striking <quote>and ending with fiscal year 2027,</quote>; and</text></subclause> 
<subclause id="HE51B0739B8FA49C0896E5C76F1C690B7"><enum>(II)</enum><text>in the flush left matter at the end, by striking <quote>or fiscal year 2026</quote> and inserting <quote>fiscal year 2026, or a subsequent even-numbered fiscal year</quote>;</text></subclause></clause> 
<clause id="H2279D167AE264F78B782858DAFD27165"><enum>(iv)</enum><text>in paragraph (9)—</text> 
<subclause id="H98EBCD15DEC349F28C1E1F513FBAF9ED"><enum>(I)</enum><text>by striking <quote>(10), or (11)</quote> and inserting <quote>or (10)</quote>; and</text></subclause> 
<subclause id="H16BCF332E7604D4CAB4E3BDC2DE2E7C9"><enum>(II)</enum><text>by striking <quote>2023, or 2027,</quote> and inserting <quote>or 2023</quote>; and</text></subclause></clause> 
<clause id="H86DEF3AA1FED4A0AAFBCEA754551127D"><enum>(v)</enum><text>by striking paragraph (11).</text></clause></subparagraph> 
<subparagraph id="H01516D90DCA94848815BC9316B842825"><enum>(B)</enum><header>Conforming amendment</header><text>Section 50101(b)(2) of the Bipartisan Budget Act of 2018 (Public Law 115–123) is repealed.</text></subparagraph></paragraph></subsection> 
<subsection id="H1FB22702BAF54999B7A4C00480A82CAA"><enum>(b)</enum><header>Other related CHIP policies</header> 
<paragraph id="H725043CCBC9E4EFDB82758699C1537F0" commented="no"><enum>(1)</enum><header>Pediatric quality measures program</header><text>Section 1139A(i)(1) of the Social Security Act (42 U.S.C. 1320b–9a(i)(1)) is amended—</text> 
<subparagraph id="H5058BD0B17574036812494F6E2B732C5" commented="no"><enum>(A)</enum><text>in subparagraph (C), by striking at the end <quote>and</quote>;</text></subparagraph> 
<subparagraph id="H3A3C89D939A9479F9D634C660174262E" commented="no"><enum>(B)</enum><text>in subparagraph (D), by striking the period at the end and inserting a semicolon; and</text></subparagraph> 
<subparagraph id="HD08C2057B42149449CAE6D2EC0F8769C" commented="no"><enum>(C)</enum><text>by adding at the end the following new subparagraphs:</text> 
<quoted-block id="HA141E417EA954D20957C896BAE0C3F0D" style="OLC"> 
<subparagraph id="H9606D114E271483ABA7B13E23E80E871" commented="no"><enum>(E)</enum><text>for fiscal year 2028, $15,000,000 for the purpose of carrying out this section (other than subsections (e), (f), and (g)); and</text></subparagraph> 
<subparagraph id="HB863777C04C449A78BCDE6AEDFB7E374" commented="no"><enum>(F)</enum><text display-inline="yes-display-inline">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)).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H3EAD079CE11B4A99A54A89A7236D9A2D"><enum>(2)</enum><header>Assurance of eligibility standards for children</header><text>Section 2105(d)(3) of the Social Security Act (42 U.S.C. 1397ee(d)(3)) is amended—</text> 
<subparagraph id="H7C7E777EE7174A93AE170234874BFA95"><enum>(A)</enum><text>in the paragraph heading, by striking <quote><header-in-text level="paragraph" style="OLC">through September 30, 2027</header-in-text></quote>; and</text></subparagraph> 
<subparagraph id="H4B0F172045E147ABAE05F0F09B4835BB"><enum>(B)</enum><text>in subparagraph (A)—</text> 
<clause id="H5BE1AD930DCD4B46A69461806108BDDA"><enum>(i)</enum><text>in the matter preceding clause (i)—</text> 
<subclause id="HF2184613D34A43AC90801BB6AB852B26"><enum>(I)</enum><text>by striking <quote>During the period that begins on the date of enactment of the Patient Protection and Affordable Care Act and ends on September 30, 2027</quote> and inserting <quote>Beginning on the date of the enactment of the Patient Protection and Affordable Care Act</quote>;</text></subclause> 
<subclause id="H17714C66835B4DB59A1322105A82C7BC"><enum>(II)</enum><text>by striking <quote>During the period that begins on October 1, 2019, and ends on September 30, 2027</quote> and inserting <quote>Beginning on October 1, 2019</quote>; and</text></subclause> 
<subclause id="HA36651E7FE0746568B9A6F577E7C5FCC"><enum>(III)</enum><text>by striking <quote>The preceding sentences shall not be construed as preventing a State during any such periods from</quote> and inserting <quote>The preceding sentences shall not be construed as preventing a State from</quote>;</text></subclause></clause> 
<clause id="H8FBEAFCEC45541F3937F896EAFBD0C6A"><enum>(ii)</enum><text>in clause (i), by striking the semicolon at the end and inserting a period;</text></clause> 
<clause id="HAE20E6B1265140A482829490B51751CD"><enum>(iii)</enum><text>by striking clauses (ii) and (iii); and</text></clause> 
<clause id="H07663A2B03824CCC846FCF6365278EAB"><enum>(iv)</enum><text>as amended by subclause (I)(cc), by striking <quote>as preventing a State from</quote> and all that follows through <quote>applying eligibility standards</quote> and inserting <quote>as preventing a State from applying eligibility standards</quote>.</text></clause></subparagraph></paragraph> 
<paragraph id="HF5A5D4CDC3A044499E2C074BAA2C4D9A"><enum>(3)</enum><header>Qualifying States option</header><text>Section 2105(g)(4) of the Social Security Act (42 U.S.C. 1397ee(g)(4)) is amended—</text> 
<subparagraph id="H04CF0D0961814968888879C83B0F6141"><enum>(A)</enum><text>in the paragraph heading, by striking <quote><header-in-text level="paragraph" style="OLC">for fiscal years 2009 through 2027</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">after fiscal year 2008</header-in-text></quote>; and</text></subparagraph> 
<subparagraph id="H4D65BBA021F0428EA945974F511C5DE1"><enum>(B)</enum><text>in subparagraph (A), by striking <quote>for any of fiscal years 2009 through 2027</quote> and inserting <quote>for any fiscal year after fiscal year 2008</quote>.</text></subparagraph></paragraph> 
<paragraph id="HD1ED9DFD3A7944B28C308564BE98AA9E"><enum>(4)</enum><header>Outreach and enrollment program</header><text>Section 2113 of the Social Security Act (42 U.S.C. 1397mm) is amended—</text> 
<subparagraph id="HE2EBB0E483A642D88F407B98E76EBDAF"><enum>(A)</enum><text>in subsection (a)—</text> 
<clause id="H436260BC9BD6430C86DC1F0872F5DDDC"><enum>(i)</enum><text>in paragraph (1), by striking <quote>during the period of fiscal years 2009 through 2027</quote> and inserting <quote>, beginning with fiscal year 2009,</quote>;</text></clause> 
<clause id="HDA4BD2EA66A54B03A979DD2BADF37731"><enum>(ii)</enum><text>in paragraph (2)—</text> 
<subclause id="H0ECD77E4841C4144A6ED7E60DD364260"><enum>(I)</enum><text>by striking <quote>10 percent of such amounts</quote> and inserting <quote>10 percent of such amounts for the period or the fiscal year for which such amounts are appropriated</quote>; and</text></subclause> 
<subclause id="H444F7BB1BF6D41E7AA375877F4E2E6B0"><enum>(II)</enum><text>by striking <quote>during such period</quote> and inserting <quote>, during such period or such fiscal year,</quote>; and</text></subclause></clause> 
<clause id="HCFF3E6E6D4BC4403840F533AD35D01BE"><enum>(iii)</enum><text>in paragraph (3), by striking <quote>For the period of fiscal years 2024 through 2027, an amount equal to 10 percent of such amounts</quote> and inserting <quote>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</quote>; and</text></clause></subparagraph> 
<subparagraph id="H4A3C20D5296045E295AC33C2D575DE00"><enum>(B)</enum><text>in subsection (g)—</text> 
<clause id="H43F87E15FACC45D792385F0E88D834D0"><enum>(i)</enum><text>by striking <quote>2017,,</quote> and inserting <quote>2017,</quote>;</text></clause> 
<clause id="H7568E92AD4F24CC7BE3BD7EBC700A9F2"><enum>(ii)</enum><text>by striking <quote>and $48,000,000</quote> and inserting <quote>$48,000,000</quote>; and</text></clause> 
<clause id="HC6A616C80E1C4E7A87F331A6A05A0337"><enum>(iii)</enum><text>by inserting after <quote>through 2027</quote> the following: <quote>, $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</quote>.</text></clause></subparagraph></paragraph> 
<paragraph id="HBF483F4DD2AF40E399390BEA7D44862B"><enum>(5)</enum><header>Child enrollment contingency fund</header><text>Section 2104(n) of the Social Security Act (42 U.S.C. 1397dd(n)) is amended—</text> 
<subparagraph id="H357909C6E1D54E7DB61EBFB3C1A09ABB"><enum>(A)</enum><text>in paragraph (2)—</text> 
<clause id="HD15EEDD44AE74C92A0F783F719D33DFE"><enum>(i)</enum><text>in subparagraph (A)(ii)—</text> 
<subclause id="HF4470E37A9734A94A4F919000C3BFFE9"><enum>(I)</enum><text>by striking <quote>2024 through 2026</quote> and inserting <quote>beginning with fiscal year 2024</quote>; and</text></subclause> 
<subclause id="HC827D3DC2BF84B49954E38FE23A73CA0"><enum>(II)</enum><text>by striking <quote>2023, and 2027</quote> and inserting <quote>and 2023</quote>; and</text></subclause></clause> 
<clause id="HFDFF552E5D6041D9BA4F6B7B8F47C793"><enum>(ii)</enum><text>in subparagraph (B)—</text> 
<subclause id="H91D25EFC7BAC4A58AC2E391E54C3E316"><enum>(I)</enum><text>by striking <quote>2024 through 2026</quote> and inserting <quote>beginning with fiscal year 2024</quote>; and</text></subclause> 
<subclause id="HDE1F2B9C7CEC47619881556D16F05B77"><enum>(II)</enum><text>by striking <quote>2023, and 2027</quote> and inserting <quote>and 2023</quote>; and</text></subclause></clause></subparagraph> 
<subparagraph id="HB3E5DCF4F6FC4C0884C3D52223ED0FAA"><enum>(B)</enum><text>in paragraph (3)(A)—</text> 
<clause id="HF1CBDFE1EDEB4D0DA6D2E2199829DAC3"><enum>(i)</enum><text>by striking <quote>fiscal years 2024 through 2026</quote> and inserting <quote>fiscal year 2024 or any subsequent fiscal year</quote>; and</text></clause> 
<clause id="HC80D221EB8AA4A2482240670DE395A7C"><enum>(ii)</enum><text>by striking <quote>2023, or 2027</quote> and inserting <quote>or 2023</quote>.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H3D53AB94C2E3490B8C9388A0F747B777"><enum>(c)</enum><header>CHIP drug rebates</header> 
<paragraph id="H735E3DFB95DC44E09D4520C3337F9F03"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 2107 of the Social Security Act (42 U.S.C. 1397gg), as amended by section 30721(b)(2), is further amended—</text> 
<subparagraph id="HFF32E3946466499291D8F5BBB9AD7D6A"><enum>(A)</enum><text>in subsection (e)(1) by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H20E16AA3499A4B18AD3A454697F06DB4" display-inline="no-display-inline"> 
<subparagraph id="H4C5E41D3666F4FAD8112C5E907614F4B"><enum>(V)</enum><text display-inline="yes-display-inline">Beginning January 1, 2024, section 1927 (relating to covered outpatient drugs), 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. </text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H610BB09A03AA42E48DDAB85206682FF7"><enum>(B)</enum><text>by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="H23F72C18A8A94180BDEE81D7F992E73E" display-inline="no-display-inline"> 
<subsection id="H1BE09160F92040509D873B95052BE551"><enum>(h)</enum><header>Drug rebates</header><text display-inline="yes-display-inline">For purposes of subsection (e)(1)(U), in applying section 1927—</text> 
<paragraph id="H4DED8E98170B4C83B1B92352A2016D60"><enum>(1)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="H7F66EF734E5D4EFEB15E46C1D45B5F11"><enum>(2)</enum><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HEC01005ECE2E4827BD70D2540C1AC75C"><enum>(A)</enum><text display-inline="yes-display-inline">furnished as child health assistance or pregnancy-related assistance under the State child health plan; and</text></subparagraph> 
<subparagraph id="HB2650B7840434E70B99C3EFB7D909FC7"><enum>(B)</enum><text display-inline="yes-display-inline">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 <quote>a prescribed drug for purposes of subsection (a)(12))</quote>; and</text></subparagraph></paragraph> 
<paragraph id="H7C6C5DB336F54B06BE7A1F13B602F617"><enum>(3)</enum><text>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—</text> 
<subparagraph id="H217CEA54F2FB471BA7504A346124D8F2"><enum>(A)</enum><text>provide rebates under section 1927 to a State Medicaid program under title XIX as well as a State program under this title; and</text></subparagraph> 
<subparagraph id="H40843EF8862143A9A5FD41CE9E409852"><enum>(B)</enum><text>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.</text></subparagraph><continuation-text continuation-text-level="paragraph">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.</continuation-text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HD8D83E25339A4926A013B1A7D70AF8A5"><enum>(2)</enum><header>Drug rebate conforming amendment</header><text>Section 1927(a)(1) of the Social Security Act (42 U.S.C. 1396r–8(a)(1)) is amended in the first sentence—</text> 
<subparagraph id="H110E5D69761B45CFAE374B615B09A083"><enum>(A)</enum><text>by striking <quote>or under part B of title XVIII</quote> and inserting <quote>, 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</quote>;</text></subparagraph> 
<subparagraph id="HBD2E4AB16ADF43AB8D60A34B92E1BE8A"><enum>(B)</enum><text>by striking <quote>a rebate agreement described in subsection (b)</quote> and inserting <quote>a single rebate agreement described in subsection (b) with respect to payment under section 1903(a) and, beginning January 1, 2024, title XXI,</quote>; and</text></subparagraph> 
<subparagraph id="HBF811E65B8434BF0BE548973E6BB1EA9"><enum>(C)</enum><text>by inserting <quote>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,</quote> before <quote>, and must meet</quote>.</text></subparagraph></paragraph> 
<paragraph id="HF39697171625456BBAA743757ACA2056"><enum>(3)</enum><header>Non-duplication of rebates conforming amendment</header><text display-inline="yes-display-inline">Section 340B(a)(5)(A) of the Public Health Service Act (42 U.S.C. 256b(a)(5)(A)) is amended—</text> 
<subparagraph id="HDB018189B2834F29B9C2F9EC3DE504AC"><enum>(A)</enum><text>in clause (i), by inserting before the period the following: <quote>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</quote>; and</text></subparagraph> 
<subparagraph id="H117CC40A52BD497690E5574CB482B299"><enum>(B)</enum><text>in clause (ii), by inserting <quote>, including as applied pursuant to subsections (e)(1)(V) and (h) of section 2107 of such Act,</quote> after <quote>the requirements of section 1927(a)(5)(C) of the Social Security Act</quote>.</text></subparagraph></paragraph> 
<paragraph id="HFAF39A8603954E938E1ADFF7259C73E3"><enum>(4)</enum><header>Exclusion of rebates from best price conforming amendment</header><text>Section 1927(c)(1)(C)(i) of the Social Security Act (42 U.S.C. 1396r–8(c)(1)(C)(i)) is amended—</text> 
<subparagraph id="HC4DEF410C546454E9877479655B43407"><enum>(A)</enum><text>in subclause (V), by striking <quote>and</quote> at the end;</text></subparagraph> 
<subparagraph id="HF9C535ABD07B440BA5224924C80693C7"><enum>(B)</enum><text>in subclause (VI), by striking the period and inserting <quote>; and</quote>; and</text></subparagraph> 
<subparagraph id="HBC648A48A62B4B5B9EA11DE004B62FD9"><enum>(C)</enum><text>by adding at the end the following new subclause:</text> 
<quoted-block style="OLC" id="H7230ED64BE5C405AAE80F7257C7A9286" display-inline="no-display-inline"> 
<subclause id="HBC29293FB9484DE7A28EBF1D78FC9456"><enum>(VII)</enum><text display-inline="yes-display-inline">any rebates paid pursuant to section 2107(e)(1)(V).</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="HBDFAE68EBB1F46C480FDACD29C545420"><enum>(d)</enum><header>State option to expand children’s eligibility for medicaid and chip</header> 
<paragraph id="H8EA24A686BDB4A8ABCBA8AE6B046D247"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 2110(b)(1)(B)(ii) of the Social Security Act (42 U.S.C. 1397jj(b)(1)(B)(ii)) is amended—</text> 
<subparagraph id="H9D9A1D7AD2CD46FBAC0A4CC6DC55CDFE"><enum>(A)</enum><text>in subclause (II), by striking <quote>or</quote> at the end;</text></subparagraph> 
<subparagraph id="HA5DF5E0A30FF4274B134BBE4FEE78F39"><enum>(B)</enum><text>in subclause (III), by striking <quote>and</quote> at the end and inserting <quote>or</quote>; and</text></subparagraph> 
<subparagraph id="HEA4A0C11F85747BDAE70F664360F76B3"><enum>(C)</enum><text>by inserting after subclause (III) the following new subclause:</text> 
<quoted-block id="H9F622FC3B14B4D5B97EB0F86DF96C89F" style="OLC"> 
<subclause id="HC7740A61AAA5433CB646B3E8F573AAE8" indent="up1"><enum>(IV)</enum><text>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</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H352F4A38931A49D1AED9F6930239E105"><enum>(2)</enum><header>Treatment of territories</header><text display-inline="yes-display-inline">Section 2104(m)(7) of the Social Security Act (42 U.S.C. 1397dd(m)(7)) is amended—</text> 
<subparagraph id="H3819F4CD8C1045D59871CA66E95DB2AA"><enum>(A)</enum><text display-inline="yes-display-inline">in the matter preceding subparagraph (A), by striking <quote>the 50 States or the District of Columbia</quote> and inserting <quote>a State (including the District of Columbia and each commonwealth and territory)</quote>;</text></subparagraph> 
<subparagraph id="H1AE42A55A0214F0FA2E6F658262487D2"><enum>(B)</enum><text display-inline="yes-display-inline">in subparagraph (B)(ii), by striking <quote>or District</quote>; and</text></subparagraph> 
<subparagraph id="H56B8AC90D5BA460C80052D06F5588D39"><enum>(C)</enum><text>in the matter following subparagraph (B), by striking each place it occurs <quote>or District</quote></text></subparagraph></paragraph> 
<paragraph id="HBAE0F15269394CA68E0E53986FEB5BDF"><enum>(3)</enum><header>Removal of sunset for increases in allotments</header><text>Section 2107(a)(7)(A) of the Social Security Act (42 U.S.C. (a)(7)(A)) is amended by striking <quote>and ending with fiscal year 2027,</quote>. </text></paragraph></subsection></section></subtitle> 
<subtitle id="H3C9259E13F2A448DAF74DE754D104444"><enum>H</enum><header>Medicare Coverage of Hearing Services</header> 
<section id="H7975E2DFE5234B5EBF755F3BFF904BAD" display-inline="no-display-inline" section-type="subsequent-section"><enum>30901.</enum><header>Providing coverage for hearing care under the Medicare program</header> 
<subsection id="HB9D757D4802A48CE8C0F6901DB6E912F"><enum>(a)</enum><header>Provision of audiology services by qualified audiologists and qualified hearing aid professionals</header> 
<paragraph id="H720E6968093F4A33968442C7DBF8A69E"><enum>(1)</enum><header>In general</header><text>Section 1861(ll) of the Social Security Act (42 U.S.C. 1395x(ll)) is amended—</text> 
<subparagraph id="H14B5C0EBDAC64FDCB30927CFE26B179D"><enum>(A)</enum><text>in paragraph (3)—</text> 
<clause id="HAB55E9AB3B694772A76FA407F43AFB6F"><enum>(i)</enum><text>by inserting <quote>(and, beginning January 1, 2024, such aural rehabilitation and treatment services)</quote> after <quote>assessment services</quote>;</text></clause> 
<clause id="H0AE5FA6DA2314B11966F27671EB0DF5E"><enum>(ii)</enum><text>by inserting <quote>, and, beginning January 1, 2024, such hearing assessment services furnished by a qualified hearing aid professional,</quote> after <quote>by a qualified audiologist</quote>; and</text></clause> 
<clause id="H162A48854B4B435E935364D031DC76D7"><enum>(iii)</enum><text>by striking <quote>the audiologist</quote> and inserting <quote>the audiologist or qualified hearing aid professional</quote>; and</text></clause></subparagraph> 
<subparagraph id="H7FF921BF0515472BA0733578E3642AA8"><enum>(B)</enum><text>in paragraph (4), by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H9B74F2B38C3E4403B2967FC2DA7A273E" display-inline="no-display-inline"> 
<subparagraph id="H8CB8BD6FABBA42E8990580E22C45EF16" indent="up1"><enum>(C)</enum><text display-inline="yes-display-inline">The term <quote>qualified hearing aid professional</quote> means, with respect to hearing assessment services described in paragraph (3), an individual who—</text> 
<clause id="HD37630EABB374380AB04E38B48F663D2"><enum>(i)</enum><text display-inline="yes-display-inline">is licensed 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</text></clause> 
<clause id="HA96ED7E97F904CEDA9FEADD8E4E37721"><enum>(ii)</enum><text display-inline="yes-display-inline">meets such other requirements as the Secretary determines appropriate, 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).</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H5E25C328966640C8BFC99BC6687201FF"><enum>(2)</enum><header>Payment for qualified hearing aid professionals</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H2FFAAF2E74DF49278B6623C11636EB08"><enum>(A)</enum><text>by striking <quote>and</quote> before <quote>(EE)</quote>; and</text></subparagraph> 
<subparagraph id="HD95DBF4E14704C8D84E9DA2C0BEB159B"><enum>(B)</enum><text display-inline="yes-display-inline">by inserting before the semicolon at the end the following: <quote>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</quote>. </text></subparagraph></paragraph></subsection> 
<subsection commented="no" display-inline="no-display-inline" id="HD9628C717C2C4762BFC288CC4C3D21C3"><enum>(b)</enum><header>Coverage of hearing aids</header> 
<paragraph id="H501628558FDC4B08B670623BA3C4D45F"><enum>(1)</enum><header>Inclusion of hearing aids as prosthetic devices</header><text>Section 1861(s)(8) of the Social Security Act (42 U.S.C. 1395x(s)(8)) is amended by inserting <quote>, and including hearing aids (as described in section 1834(h)(7)) furnished on or after January 1, 2024, to individuals diagnosed with profound or severe hearing loss</quote> before the semicolon at the end.</text></paragraph> 
<paragraph id="H4788AFAF134C41AC880174CD91DAE045"><enum>(2)</enum><header>Payment limitations for hearing aids</header><text>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:</text> 
<quoted-block display-inline="no-display-inline" id="H1F343D87B7464984AA93B7E0B8D71CC4" style="OLC"> 
<paragraph id="H6CE70A63A2B84AF3A570B268699A4DF0"><enum>(6)</enum><header>Payment only on an assignment-related basis</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H67F675A4D9B54DDDAF3E211471E3A06D"><enum>(7)</enum><header>Limitations for hearing aids</header><text>Payment may be made under this part with respect to an individual, with respect to hearing aids furnished on or after January 1, 2024—</text> 
<subparagraph id="HA67DB2BAFF6946E1A444D7C4745C78BB"><enum>(A)</enum><text>not more than once per ear during a 5-year period;</text></subparagraph> 
<subparagraph id="HBF8E3CBE530041A1A9A9C877C55B6FDA"><enum>(B)</enum><text>only for types of such hearing aids that are not over-the-counter hearing aids (as defined in section 520(q)(1) of the Federal Food, Drug, and Cosmetic Act) and that are determined appropriate by the Secretary; and</text></subparagraph> 
<subparagraph id="H92D2CF4B6A1849E8B0D8D031FB366134"><enum>(C)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HB42D59871F8C4C5E9631636CC3D09EE9" display-inline="no-display-inline"><enum>(3)</enum><header>Application of competitive acquisition</header> 
<subparagraph id="H275F300929BF444B8006696F5A85D668"><enum>(A)</enum><header>In general</header><text>Section 1834(h)(1)(H) of the Social Security Act (42 U.S.C. 1395m(h)(1)(H)) is amended—</text> 
<clause id="H221050A3AA744AD9AFE1E675A2D4D7AA"><enum>(i)</enum><text>in the header, by inserting <quote><header-in-text level="subparagraph" style="OLC">and</header-in-text><header-in-text level="subparagraph" style="OLC"> hearing aids</header-in-text></quote> after <quote><header-in-text level="subparagraph" style="OLC">orthotics</header-in-text></quote>;</text></clause> 
<clause id="HF634A3DE6AE649218B050FA9B2D99654"><enum>(ii)</enum><text>by inserting <quote>, or of hearing aids described in paragraph (2)(D) of such section,</quote> after <quote>2011,</quote>; and</text></clause> 
<clause id="HB1E66A4396EC4579BFDDFE2793579023"><enum>(iii)</enum><text>in clause (i), by inserting <quote>or such hearing aids</quote> after <quote>such orthotics</quote>.</text></clause></subparagraph> 
<subparagraph id="H6DE3939D677444AAA0D3524CAD4C1EA6"><enum>(B)</enum><header>Conforming amendment</header> 
<clause id="HABE94D5E66DA48AE80B6CEAC601CD31D"><enum>(i)</enum><header>In general</header><text>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:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H6C1041382FB34DABBD9EEF17EEB9EC83"> 
<subparagraph id="H29B75C860CB340B0A095762408A43B70"><enum>(D)</enum><header>Hearing aids</header><text display-inline="yes-display-inline">Hearing aids described in section 1861(s)(8) for which payment would otherwise be made under section 1834(h).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></clause> 
<clause id="HA575A65986E34B17B6E75ACE402208EF"><enum>(ii)</enum><header>Exemption of certain items from competitive acquisition</header><text>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:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HFC9511CAC331460DBE4FD8157CF193FC"> 
<subparagraph id="H1ED7931AC2144F7EA067B5BD8A7870F5"><enum>(C)</enum><header>Certain hearing aids</header><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph></paragraph> 
<paragraph id="H48EA404C1D0E4056B0BF79AB9189E52E"><enum>(4)</enum><header>Inclusion of qualified audiologists and qualified hearing aid professionals as certain practitioners to receive payment on an assignment-related basis</header><text display-inline="yes-display-inline">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:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H611B95CDA5614A2C85072625FD78F685"> 
<clause id="H296DF29BB3C54373AD715F3E319B8EF7"><enum>(vii)</enum><text display-inline="yes-display-inline">Beginning January 1, 2024, a qualified audiologist (as defined in section 1861(ll)(4)(B)).</text></clause> 
<clause id="H61ABCAC5FA974FE5AB73AF7DA5BFD2E8"><enum>(viii)</enum><text>A qualified hearing aid professional (as defined in section 1861(ll)(4)(C)).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H4FF2442719E84123BB723BEBE38EF271"><enum>(c)</enum><header>Exclusion modification</header><text>Section 1862(a)(7) of the Social Security Act (42 U.S.C. 1395y(a)(7)) is amended by inserting <quote>(except such hearing aids or examinations therefor as described in and otherwise allowed under section 1861(s)(8))</quote> after <quote>hearing aids or examinations therefor</quote>.</text></subsection> 
<subsection id="H7A5F41713A9A4BB5ACA145CC6D8A64D9"><enum>(d)</enum><header>Inclusion as excepted medical treatment</header><text>Section 1821(b)(5)(A) of the Social Security Act (42 U.S.C. 1395i–5(b)(5)(A)) is amended—</text> 
<paragraph id="H233D3DC0F64D43B19A7F5B1B369FFA59"><enum>(1)</enum><text>in clause (i), by striking <quote>or</quote>;</text></paragraph> 
<paragraph id="HB6A9D43D128E4A3CB8773BE31777B584"><enum>(2)</enum><text>in clause (ii), by striking the period and inserting <quote>, or</quote>; and</text></paragraph> 
<paragraph id="H78EB713D8D4A468BA6811950231ACCF6"><enum>(3)</enum><text>by adding at the end the following new clause:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H97DFFCF383E04FA39C7DAD48ACB2F5EA"> 
<clause id="H4014730699D34419A6382CE1A290FD51"><enum>(iii)</enum><text display-inline="yes-display-inline">consisting of items or services described in section 1861(ll)(3) 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.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H3FB3CEED1EDB484F84FA22295F25FF0F"><enum>(e)</enum><header>Rural health clinics and Federally qualified health centers</header> 
<paragraph id="HEA2B799D5B9C4EA7B82E1A3709B06DD4"><enum>(1)</enum><header>Clarifying coverage of audiology services as physicians’ services</header><text display-inline="yes-display-inline">Section 1861(aa)(1)(A) of the Social Security Act (42 U.S.C. 1395x(aa)(1)(A)) is amended by inserting <quote>(including audiology services (as defined in subsection (ll)(3)))</quote> after <quote>physicians’ services</quote>.</text></paragraph> 
<paragraph id="H4880B50AB4B84C46A5DDC35E07D6A993"><enum>(2)</enum><header>Inclusion of qualified audiologists and qualified hearing aid professionals as RHC and FQHC practitioners</header><text display-inline="yes-display-inline">Section 1861(aa)(1)(B) of the Social Security Act (42 U.S.C. 1395x(aa)(1)(B)) is amended by inserting <quote>or by a qualified audiologist or a qualified hearing aid professional (as such terms are defined in subsection (ll)),</quote> after <quote>(as defined in subsection (hh)(1)),</quote>.</text></paragraph> 
<paragraph id="H995B29D9FAD84850A807BC870B3A6A12" display-inline="no-display-inline"><enum>(3)</enum><header>Temporary payment rates for certain services under the RHC AIR and FQHC PPS</header> 
<subparagraph id="H613E0AE52EFB42D093F962897EA8FF98"><enum>(A)</enum><header>AIR</header><text display-inline="yes-display-inline">Section 1833 of the Social Security Act (42 U.S.C. 1395l) is amended—</text> 
<clause id="HB8F7C7A09F9345EEB8D07E03E730C607"><enum>(i)</enum><text>in subsection (a)(3)(A), by inserting <quote>(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)</quote> after <quote>may prescribe in regulations</quote>; and</text></clause> 
<clause id="H1FE2AC3F5936466EB27749F369018582"><enum>(ii)</enum><text>by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="H6CE95195C2A9497AB3E734C3ED5F8F62" display-inline="no-display-inline"> 
<subsection id="H2839ABBED03C4BEC92910F422A53F7ED"><enum>(ee)</enum><header>Disregard of costs attributable to certain services from calculation of RHC AIR</header><text display-inline="yes-display-inline">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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="H271AC60744BF438EA2966A43FD1B8A82"><enum>(B)</enum><header>PPS</header><text>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:</text> 
<quoted-block style="OLC" id="HEAD2B335CE5E4173B4686B7608DABDB2" display-inline="no-display-inline"> 
<paragraph id="H79755E8A2FFC4254A2E15B545A007269"><enum>(5)</enum><header>Temporary payment rates based on PFS for certain services</header><text display-inline="yes-display-inline">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. 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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="HC01BA1C23FFB471B806E43D23EF0866A" display-inline="no-display-inline"><enum>(f)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section></subtitle> 
<subtitle id="H02A49446169946DB889C9CB4D4CC992F"><enum>I</enum><header>Public Health</header> 
<part id="H1CA3ACBDA30345C39CF6EBC1FCFD0964"><enum>1</enum><header>Health care infrastructure and workforce</header> 
<section id="HFA8DB2356F4E4B39AAAAC7CD24A2D8E6" section-type="section-one"><enum>31001.</enum><header>Funding to support core public health infrastructure for State, territorial, local, and Tribal health departments at the Centers for Disease Control and Prevention</header> 
<subsection id="H869AC25EA57B4BA0BA2837D729EAB557"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Secretary of Health and Human Services (in this subtitle referred to as the <quote>Secretary</quote>), acting through the Director of the Centers for Disease Control and Prevention (in this section referred to as the <quote>Director</quote>), for fiscal year 2022, out of any money in the Treasury not otherwise appropriated, and to remain available until expended—</text> 
<paragraph id="H732AC7F16BEE4D0390D9D9A93ECD4586"><enum>(1)</enum><text display-inline="yes-display-inline">for the purposes of carrying out subsection (c)(1)(A)—</text> 
<subparagraph id="H4E0C4E433DF8450DA0AC18BFB5F297B7"><enum>(A)</enum><text>$200,000,000 in fiscal year 2022;</text></subparagraph> 
<subparagraph id="H80185C14E7F042AE9DF54FE02F0F9D94"><enum>(B)</enum><text>$300,000,000 in fiscal year 2023; and</text></subparagraph> 
<subparagraph id="H1958066BA8574F758F0A4A8DCE5B959B"><enum>(C)</enum><text>$1,000,000,000 in each of fiscal years 2024 through 2026;</text></subparagraph></paragraph> 
<paragraph id="H11CE1C390D4A4E47AE06F394A4FD8F4E"><enum>(2)</enum><text>for the purposes of carrying out subsection (c)(1)(B)—</text> 
<subparagraph id="HCE29430A0ABF4C75B8DE40F30B374050"><enum>(A)</enum><text>$100,000,000 in fiscal year 2022;</text></subparagraph> 
<subparagraph id="H2F368E6C205742B98CD82397CAFD7D0B"><enum>(B)</enum><text>$150,000,000 in fiscal year 2023; and</text></subparagraph> 
<subparagraph id="H0B83DB0F8D654C2897D871995EDC0139"><enum>(C)</enum><text>$500,000,000 in each of fiscal years 2024 through 2026; and</text></subparagraph></paragraph> 
<paragraph id="HA0A018236A9549BCA8C272921D144734"><enum>(3)</enum><text>for the purposes of carrying out subsection (d)—</text> 
<subparagraph id="H573B5B41558F438B9F97848ED3E903C4"><enum>(A)</enum><text>$100,000,000 in fiscal year 2022;</text></subparagraph> 
<subparagraph id="HFA1A689EED454286982925C8C2A93CA6"><enum>(B)</enum><text>$150,000,000 in fiscal year 2023; and</text></subparagraph> 
<subparagraph id="HFB250DD4AC284E9A9C640F3835CF9DFD"><enum>(C)</enum><text>$500,000,000 in each of fiscal years 2024 through 2026.</text></subparagraph></paragraph></subsection> 
<subsection id="HC5E695F89A7F48A0867AD2218C76DD52"><enum>(b)</enum><header>Use of funds</header><text>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).</text></subsection> 
<subsection id="H8E2DD7FC8E0A443E9626BBBA5FFE35A2"><enum>(c)</enum><header>Grants</header> 
<paragraph id="HDD12B5F04D754DA89EC434CD5D04D288"><enum>(1)</enum><header>Awards</header><text display-inline="yes-display-inline">For the purpose of addressing core public health infrastructure needs, the Secretary shall award—</text> 
<subparagraph id="H3084ADAB52D747FABA9BF324FF55809D"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H087DD32D17C842E4868FFA920A407DBF"><enum>(B)</enum><text>grants on a competitive basis to State, territorial, local, or Tribal health departments.</text></subparagraph></paragraph> 
<paragraph id="H117695A0CAD441C1A13CB698F9B68548"><enum>(2)</enum><header>Required uses</header> 
<subparagraph id="H82D281620EAB40A48AB733E44B48E90E" commented="no"><enum>(A)</enum><header>Reallocation to local health departments</header><text>A State health department receiving funds under subparagraph (A) or (B) of paragraph (1) shall allocate at least 25 percent of the such funds to local health departments, as applicable, within the State to support contributions of the local health departments to core public health infrastructure.</text></subparagraph> 
<subparagraph id="HE62F61B91A0141178094D84D5EBA1AAD" commented="no"><enum>(B)</enum><header>Progress in meeting accreditation standards</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="HCB3ADB63FBBC4D69A1486170DE826B48"><enum>(3)</enum><header>Formula grants to health departments</header><text>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.</text></paragraph> 
<paragraph id="HB621E1C450E0436CA3DA290756DD8CAD"><enum>(4)</enum><header>Competitive grants to State, territorial, local, and Tribal health departments</header><text>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.</text></paragraph> 
<paragraph id="H03B1C3F693F14809B9A60FDDDE24A491"><enum>(5)</enum><header>Permitted uses</header> 
<subparagraph id="HB5DC820F13B34FFD8593F873C9777847"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="H8002A0CCDB3E41DFAC89D1078CB75BE0"><enum>(B)</enum><header>Uses</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H6D37E29A3E1F46438933FB2BAD7FE6B5" commented="no"><enum>(6)</enum><header>Requirements</header><text display-inline="yes-display-inline">To be eligible for a grant under this section, an entity shall—</text> 
<subparagraph id="H1B5B13CF34A141F19A5EC8421C905DB7" commented="no"><enum>(A)</enum><text>submit an application in such form and containing such information as the Secretary shall require;</text></subparagraph> 
<subparagraph id="H917AE57289394E02A95474D20933672E" commented="no"><enum>(B)</enum><text>demonstrate to the satisfaction of the Secretary that—</text> 
<clause id="H7B3A97C3F3A54A70B931D7B06030B133"><enum>(i)</enum><text>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</text></clause> 
<clause id="H9432E25740B543D180D5AA39B61135CB"><enum>(ii)</enum><text display-inline="yes-display-inline">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</text></clause></subparagraph> 
<subparagraph id="H1DDB4B6E55DF43D08736946FA3778D35" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">agree to report annually to the Director regarding the use of the grant funds.</text></subparagraph></paragraph></subsection> 
<subsection id="H67BC21EE72F54F42A4494F426FFF6511"><enum>(d)</enum><header>Core public health infrastructure and activities for the CDC</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HDF1527C375244190B293A100F7815F97"><enum>(e)</enum><header>Definition</header><text>In this section, the term <term>core public health infrastructure</term> includes—</text> 
<paragraph id="H096A7FF47A37452FA0526ADD0F009D30"><enum>(1)</enum><text>health equity activities;</text></paragraph> 
<paragraph id="H2C416F77E780466B8D3975A45B052C52"><enum>(2)</enum><text>workforce capacity and competency;</text></paragraph> 
<paragraph id="HEE97EF2191524E36BEDAE8770278BDEE"><enum>(3)</enum><text>all hazards public health and preparedness;</text></paragraph> 
<paragraph id="HE2E706CCA46543009004E9F25274E8E5"><enum>(4)</enum><text>testing capacity, including test platforms, mobile testing units, and personnel;</text></paragraph> 
<paragraph id="H8ACE4AE08F4C4F90BAD5F64DFEFA6556"><enum>(5)</enum><text>health information, health information systems, and health information analysis (including data analytics);</text></paragraph> 
<paragraph id="HA4D198222A5A4E999695851C2B254E69"><enum>(6)</enum><text display-inline="yes-display-inline">epidemiology and disease surveillance;</text></paragraph> 
<paragraph id="H0DAFA9A6DC324C8281841F4CAF0CFD4F"><enum>(7)</enum><text>contact tracing;</text></paragraph> 
<paragraph id="HF359BC45E36847968AEDA11609AF53E3"><enum>(8)</enum><text>policy and communications;</text></paragraph> 
<paragraph id="HD4AFD093FB864B5A82095C2E0F01F978"><enum>(9)</enum><text>financing;</text></paragraph> 
<paragraph id="H3D33A3AD6DE3480C9C50A6C46DB7BFB7"><enum>(10)</enum><text display-inline="yes-display-inline">community partnership development; and</text></paragraph> 
<paragraph id="H4024227571DF42F68257FB46DEBA1C66"><enum>(11)</enum><text>relevant components of organizational capacity.</text></paragraph></subsection> 
<subsection id="H034B2C399D5D4552B93381F0C396B4EA" commented="no"><enum>(f)</enum><header>Supplement not supplant</header><text>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.</text></subsection></section> 
<section id="H51D414D96EB94039978DED030E6FF2FC"><enum>31002.</enum><header>Funding for health center capital grants</header> 
<subsection id="H95F5FDD67FB14A00A4DFD84ECAD0E677"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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 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<italic/> 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.</text></subsection> 
<subsection id="H659576A225684F319A13634FFE5A85D3"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">Amounts made available to a recipient of a grant or cooperative agreement pursuant to subsection (a) shall be used for 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.</text></subsection></section> 
<section id="H2F034C089F104723BDFE23B3CC725E38"><enum>31003.</enum><header>Funding for teaching health center graduate medical education</header> 
<subsection id="HD627664C4C9845AA94A0E9D1CEC5961A"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HB629CA430A8C49D6B3263CDF81822EBB"><enum>(1)</enum><text>the program of payments to teaching health centers that operate graduate medical education programs under such section; and</text></paragraph> 
<paragraph id="H33AED79F254D420ABA797FB5FA534474"><enum>(2)</enum><text>the award of teaching health center development grants pursuant to section 749A of the Public Health Service Act (42 U.S.C. 293l–1).</text></paragraph></subsection> 
<subsection id="H7D19E7252ADD4995864B5BC12381E277"><enum>(b)</enum><header>Exemption From Amount and Duration Limitations</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H75120BEBC8D0481B9EE97911E39EBED7"><enum>(c)</enum><header>Use of funds</header><text display-inline="yes-display-inline">Amounts made available pursuant to subsection (a) shall be used for the following activities: </text> 
<paragraph id="HEDDDDA4DFACE4CEC82FB222F3A6A46A6"><enum>(1)</enum><text>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)).</text></paragraph> 
<paragraph id="H2073E205FB0D4B46BB199484B6EB351C"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H2B932C0F0E034FCBAFA71C600B343B05"><enum>(3)</enum><text>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.</text></paragraph> 
<paragraph id="HDE5B8BE0C40B4E09ABFC07CE20910429"><enum>(4)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HBE246EF5A62E4E5388BCC6E1E4F1E617"><enum>(5)</enum><text>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)).</text></paragraph></subsection> 
<subsection id="H08A3B02BC43B4CAEB9D9FFB9C6647B1F"><enum>(d)</enum><header>Priority uses of funds</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H701EBCE7774C4E518B47C4E1A624E8AF"><enum>31004.</enum><header>Funding for children’s hospitals that operate graduate medical education programs</header><text display-inline="no-display-inline">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, $150,000,000, to remain available until expended, for carrying out such section 340E of the Public Health Service Act (42 U.S.C. 256e).</text></section> 
<section id="H9F4CC5FBD9D54B5AA8A3AA5F83D6C9FE"><enum>31005.</enum><header>Funding for National Health Service Corps</header><text display-inline="no-display-inline">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, $650,000,000, 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).</text></section> 
<section id="H20557BF96B344C94B9C3A167E84582E8"><enum>31006.</enum><header>Funding for the Nurse Corps</header><text display-inline="no-display-inline">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 expended, for carrying out section 846 of the Public Health Service Act (42 U.S.C. 297n).</text></section> 
<section id="H97518A5D1ACA4FD68551F70B9FA44BEC"><enum>31007.</enum><header>Funding for palliative care and hospice education and training</header> 
<subsection id="HDE55FFAFCB144FD4966625DE529D8AD9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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 support the establishment or operation of programs that—</text> 
<paragraph id="H56FC272C6D9B4D9AB1F1972E604F4ADF"><enum>(1)</enum><text>support training of health professionals in palliative and hospice care (including through traineeships or fellowships); and</text></paragraph> 
<paragraph id="H7479DFAE451842AE9211AE4BE528EC25"><enum>(2)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H6BB2E9B8E4E741E8A039AF043E93FE53"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">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:</text> 
<paragraph id="HABDA7AF86BF341B68EA9388C73FB44EE"><enum>(1)</enum><text display-inline="yes-display-inline">Clinical training on providing integrated palliative and hospice care and primary care delivery services.</text></paragraph> 
<paragraph id="H464721A1F18B4ECC99B95C332FF6E592"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H9DF558A40B8E42CC95FA04611989D61C"><enum>(3)</enum><text>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.</text></paragraph></subsection></section> 
<section id="H1981666C9B354FAF91EF941DA87039BF"><enum>31008.</enum><header>Funding for palliative medicine physician training</header> 
<subsection id="HD499288DEEAE46A48F7DAA59104D5DAC"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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 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.</text></subsection> 
<subsection id="H799A280D7AED45D781671ACCF0027BE8"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">Amounts made available to an awardee pursuant to subsection (a) shall be used to—</text> 
<paragraph id="HD22D9C7CD472416CB935E01FBE5A53CC"><enum>(1)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="H042E8DD3F8B6469BA8AC51349DD61B31"><enum>(2)</enum><text display-inline="yes-display-inline">develop specific performance-based measures to evaluate the competency of trainees; and</text></paragraph> 
<paragraph id="H8099EC655A5E45EC92BD68F7A5C2AE71"><enum>(3)</enum><text>provide training in interprofessional or interdisciplinary, team-based palliative medicine.</text></paragraph></subsection> 
<subsection id="H9AB04B2CEFF84A8686C2683FD4DD9D6F"><enum>(c)</enum><header>Graduate medical education program defined</header><text>In this section, the term <quote>graduate medical education program</quote> 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—</text> 
<paragraph id="H2339A548175947FB9A958FD61B0C1920"><enum>(1)</enum><text>offers postgraduate medical training in the specialties and subspecialties of medicine; and</text></paragraph> 
<paragraph id="H3DC8FC6D04A04A67B928413A9D690283"><enum>(2)</enum><text>has been accredited by—</text> 
<subparagraph id="H0C1B5756C28D400487C4F0457BDDA1B6"><enum>(A)</enum><text>the Accreditation Council for Graduate Medical Education; or</text></subparagraph> 
<subparagraph id="H60620F37267F40C6AAE0A0495D1C11C5"><enum>(B)</enum><text>the American Osteopathic Association through its Committee on Postdoctoral Training (or a successor committee).</text></subparagraph></paragraph></subsection></section> 
<section id="HB7C3F38FCABC4F85AD031EDA954C84BA"><enum>31009.</enum><header>Funding for palliative care and hospice academic career awards</header><text display-inline="no-display-inline">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 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 maximum 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.</text></section> 
<section id="H301BCC904A6B43728284C0F450BDD5FF"><enum>31010.</enum><header>Funding for hospice and palliative nursing</header> 
<subsection id="H4208AC0F70FC41498971BCFD52415361"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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 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.</text></subsection> 
<subsection id="H85834C12A51A48F2B95BAC86030655CA"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">Amounts made available to an awardee pursuant to subsection (a) shall be used to—</text> 
<paragraph id="HF831137041E94ECDA8F9206524ED36D0"><enum>(1)</enum><text display-inline="yes-display-inline">provide training to individuals who will provide palliative care in health-related educational, hospital, home, hospice, or long-term care settings;</text></paragraph> 
<paragraph id="H55A18D5E14764EA8BEDDB09C905F944D"><enum>(2)</enum><text>develop and disseminate curricula relating to palliative care in health-related educational, hospital, home, hospice, or long-term care settings;</text></paragraph> 
<paragraph id="HF7D5DB3633024F978CC59892DF7142DD"><enum>(3)</enum><text>train faculty members in palliative care in health-related educational, hospital, home, hospice, or long-term care settings; and</text></paragraph> 
<paragraph id="H1D76305CA6544C40BC8F0D7F0EB1AE8D"><enum>(4)</enum><text>provide continuing education to individuals who provide palliative care in health-related educational, home, hospice, or long-term care settings.</text></paragraph></subsection></section> 
<section id="H6E4D61EA11804595813A9115F6571EA5"><enum>31011.</enum><header>Funding for dissemination of palliative care information</header> 
<subsection id="H45BB897C0F7F484EABE57FE10B07BD8C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="HFE3628C47972473283F06C71546E6EB5"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H7D7A9712CA4742C49EDC7E4B688C7CD7"><enum>(1)</enum><text display-inline="yes-display-inline">information, resources, communication, and education materials about palliative care for patients and families facing serious or life-threatening illnesses;</text></paragraph> 
<paragraph id="H7D6DB6BF7B314993B71CF05FCFA7CCD5"><enum>(2)</enum><text>information regarding hospice and palliative care services, including information on how such services may—</text> 
<subparagraph id="H3AFB09891303401DA7D85574072AF9AC"><enum>(A)</enum><text>incorporate age-friendly, patient-centered, and family-centered support throughout the continuum of care for serious and life-threatening illness;</text></subparagraph> 
<subparagraph id="H2920263DBA974B73A00BEA0CFF7BC5B8"><enum>(B)</enum><text>anticipate, prevent, and treat pain;</text></subparagraph> 
<subparagraph id="H74839387B17946378639367EE5586692"><enum>(C)</enum><text>optimize quality of life; and</text></subparagraph> 
<subparagraph id="HDE62EDEBA73D473B8CE79DE5543DB33C"><enum>(D)</enum><text>facilitate and support the goals and values of patients and families;</text></subparagraph></paragraph> 
<paragraph id="HCB64E23C8F8B4A579FA5F9BA2FEEB33F"><enum>(3)</enum><text>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</text></paragraph> 
<paragraph id="HC668C4735620430487527C2442A76552"><enum>(4)</enum><text>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.</text></paragraph></subsection></section></part> 
<part id="H8920A029ABF8421C8A0508773C086FE9"><enum>2</enum><header>Pandemic preparedness</header> 
<section id="HD17F44E457124C5EA998F68A10C82708"><enum>31021.</enum><header>Funding for laboratory activities at the Centers for Disease Control and Prevention</header> 
<subsection id="H97E78C1C52754E65B2A110279E9FD526"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H5F07E40BC3014D86B42C2AC031A6135F"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">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:</text> 
<paragraph id="H27672AE6180F407EB5E838059887504D" commented="no"><enum>(1)</enum><text>Supporting renovation, improvement, expansion, and modernization of State and local public health laboratory infrastructure (as the term <term>laboratory</term> is defined in section 353 of the Public Health Service Act (42 U.S.C. 263a)), including—</text> 
<subparagraph id="H5CF6BA502FD241DFB4A79F7D01854A34" commented="no"><enum>(A)</enum><text>the improvement and enhancement of testing and response capacity;</text></subparagraph> 
<subparagraph id="HAF42782CC3D44646B63BBFE29BF0A980" commented="no"><enum>(B)</enum><text>improvements and expansion of the Laboratory Response Network for rapid outbreak detection;</text></subparagraph> 
<subparagraph id="H4E4A65884F604FB6BC8E37BF31D9C785" commented="no"><enum>(C)</enum><text>the improvement and expansion of genomic sequencing capabilities to detect emerging diseases and variant strains; and</text></subparagraph> 
<subparagraph id="H6F9DC0F5238F43A2A03BBE3AA4AF9819" commented="no"><enum>(D)</enum><text display-inline="yes-display-inline">the improvement and expansion of biosafety and biosecurity capacity.</text></subparagraph></paragraph> 
<paragraph id="HDA2656995FA541F9B7848FEB9C8962E8"><enum>(2)</enum><text display-inline="yes-display-inline">Enhancing the capacity of the laboratories of the Centers for Disease Control and Prevention as described in subparagraphs (A) through (D) of paragraph (1).</text></paragraph> 
<paragraph id="H276B528F83E941ACB1C43AE617E9534A"><enum>(3)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection></section> 
<section id="H8A4D2998D1DF4A19861017A9C90653CE" commented="no"><enum>31022.</enum><header>Funding for public health and preparedness research, development, and countermeasure capacity</header> 
<subsection id="H2EB406D933254C728643B5F9D3B4CA1B"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HA9FCE6F531AC4A2ABEEF92F211935462"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">The Secretary, acting through the Assistant Secretary for Preparedness and Response, shall use amounts made available pursuant to subsection (a)—</text> 
<paragraph id="H5C54AB3AB24B4350915D8F2BE66F2623" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">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);</text></paragraph> 
<paragraph id="HAC505D2852274A06BAA5C946C5C6F97D" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">to support expanded global and domestic vaccine production capacity and capabilities, including by developing or acquiring new technology and expanding manufacturing capacity through construction, expansion, or modernization of facilities;</text></paragraph> 
<paragraph id="HED7E17C319F74AC6A6F36B8A492A8C10" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="H392A3C61F82245F0B929B35C8B235441" commented="no"><enum>(4)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="HCF68906EBF6A4D588F74EE80C3A44756" commented="no"><enum>(5)</enum><text display-inline="yes-display-inline">to support increased biosafety and biosecurity in research on infectious diseases, including by modernization or improvement of facilities.</text></paragraph></subsection></section> 
<section id="H0B9D0C2134FC4F9AB8EACB23A8A47562" section-type="subsequent-section" display-inline="no-display-inline"><enum>31023.</enum><header>Funding for infrastructure modernization and innovation at the Food and Drug Administration</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H4852A4F442DA465AADD2D8A50F97E9B0"><enum>(1)</enum><text display-inline="yes-display-inline">$150,000,000 for improving technological infrastructure, including through developing integrated systems and improving the interoperability of information technology systems; and</text></paragraph> 
<paragraph id="H2B69F75EC361400684F2069DA1416400"><enum>(2)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></section></part> 
<part id="H0AF2D450904942BAA26CCBA3FC4F6C75"><enum>3</enum><header>Maternal mortality</header> 
<section id="H40189618545641BF9DA251030E0FA551"><enum>31031.</enum><header>Funding for local entities addressing social determinants of maternal health</header> 
<subsection id="H209E822176874BA0AA23B83A56DD6555"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HDD1EA1F79DAF47ADAB141330C7FC6A62"><enum>(b)</enum><header>Use of funding</header><text>Amounts made available by subsection (a) shall be used for the following activities:</text> 
<paragraph id="H6466D28A91884F6BAF27871868795EDC"><enum>(1)</enum><text>Addressing social determinants of health (as described in Healthy People 2030), including social determinants of maternal health, for pregnant and postpartum individuals and eliminating racial and ethnic disparities in maternal health outcomes by—</text> 
<subparagraph id="H825F9808993C4EC2B2F5E3FBDC03DAF9"><enum>(A)</enum><text>hiring, training, or retaining staff;</text></subparagraph> 
<subparagraph id="H8E2AD7A0CB6C4B0BAF7BCAD33C135AAD"><enum>(B)</enum><text>developing or distributing culturally and linguistically appropriate resources for social services programs;</text></subparagraph> 
<subparagraph id="H9359E9862C0D46C7B6A2DAA377C3F0F5"><enum>(C)</enum><text>offering programs and resources to address social determinants of health;</text></subparagraph> 
<subparagraph id="H4C6168A8F79346BE99E0F85441B9AE80"><enum>(D)</enum><text display-inline="yes-display-inline">conducting demonstration projects to address social determinants of health;</text></subparagraph> 
<subparagraph id="HE6386BA050534E6FB1A6D1FD86CF4EB7"><enum>(E)</enum><text display-inline="yes-display-inline">establishing a culturally and linguistically appropriate resource center that provides multiple social services programs in a single location; and</text></subparagraph> 
<subparagraph id="H37DCE50B10E84EA99EBB3AB5C79F0DCC"><enum>(F)</enum><text>consulting with pregnant and postpartum individuals to conduct an assessment of the activities conducted under this section.</text></subparagraph></paragraph> 
<paragraph id="H83CA2C0ED4794A608E57B245CFD1EEAF"><enum>(2)</enum><text>Promoting evidence-based health literacy and pregnancy, childbirth, and parenting education for pregnant and postpartum individuals, and individuals seeking to become pregnant.</text></paragraph> 
<paragraph id="H90F6D616775E4119BF1454FCADA0773B"><enum>(3)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HAB3B8025B33B4EBF93AF3AF2F40399D8"><enum>(4)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HA31445FDBD024DCB8E3A26842E7256A9" display-inline="no-display-inline"><enum>(c)</enum><header>Technical assistance</header><text>Using amounts made available under subsection (a), the Secretary shall—</text> 
<paragraph id="HDDE69D87F4714956B66C8645E23E7752"><enum>(1)</enum><text>conduct outreach to eligible entities to apply for grants or contracts under subsection (a); and</text></paragraph> 
<paragraph id="H4676AFB8EC754344BED3FC9DBC45FB36"><enum>(2)</enum><text>provide technical assistance, including through a grant or contract, to eligible entities receiving funding pursuant to subsection (a).</text></paragraph></subsection></section> 
<section id="H56131E6C541944DC830CD70A9765CEDA" display-inline="no-display-inline" section-type="subsequent-section"><enum>31032.</enum><header>Funding for the Office of Minority Health</header> 
<subsection id="H488B2829C30E4B91B83FD3DA920DEC88"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H62302D8BFBC945A9B93B3CB404BD46EA"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">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:</text> 
<paragraph id="HF002C26BD8AE46318C92C5403E8F9870"><enum>(1)</enum><text>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—</text> 
<subparagraph id="H9FF20F55F9574AE5AB05546C7AEBF1D6"><enum>(A)</enum><text>hiring, training, or retaining staff;</text></subparagraph> 
<subparagraph id="HCB37742C1BE9469091EE34908167C4AF"><enum>(B)</enum><text>developing or distributing culturally and linguistically appropriate resources for social services programs;</text></subparagraph> 
<subparagraph id="H797104F1D09B47B995705C7681E2161A"><enum>(C)</enum><text>offering programs and resources to address social determinants of health;</text></subparagraph> 
<subparagraph id="H168ED1295A59474D99697B21FA64BB7D"><enum>(D)</enum><text>conducting demonstration projects to address social determinants of health;</text></subparagraph> 
<subparagraph id="H1BBA290573E945AFA3C44E373D9C50A7"><enum>(E)</enum><text>establishing a culturally and linguistically appropriate resource center that provides multiple social services programs in a single location; and</text></subparagraph> 
<subparagraph id="HC50F51A6323F4A30A25DE174DB956500"><enum>(F)</enum><text>consulting with pregnant and postpartum individuals to conduct an assessment of the activities conducted under this section.</text></subparagraph></paragraph> 
<paragraph id="HE00D220189C546E09980965E839DF93A"><enum>(2)</enum><text>Promoting evidence-based health literacy and pregnancy, childbirth, and parenting education for pregnant and postpartum individuals, and individuals seeking to become pregnant.</text></paragraph> 
<paragraph id="H461339EC7A274EC78916578A04AE0984"><enum>(3)</enum><text>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. </text></paragraph> 
<paragraph id="H4C5B3955910A4932A1CAEAB459D22D99"><enum>(4)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H4F41DF559F114133BA4B14306630F5F2"><enum>(c)</enum><header>Technical assistance</header><text>Using amounts made available under subsection (a), the Secretary shall—</text> 
<paragraph id="HDC105464D11E4ED5AB3D33B121E1180E"><enum>(1)</enum><text>conduct outreach to eligible entities to apply for grants or contracts under subsection (a); and</text></paragraph> 
<paragraph id="H84D4ABD1983346E0BD8249C0CB75709D"><enum>(2)</enum><text>provide technical assistance, including through a grant or contract, to eligible entities receiving funding pursuant to subsection (a).</text></paragraph></subsection></section> 
<section id="H806C1D0CF06A4CDFAB296B580C189677"><enum>31033.</enum><header>Funding to grow and diversify the nursing workforce in maternal and perinatal health</header> 
<subsection id="H8C57998CD1064054BBEE395E1EE845B7"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H7C35DF029CBB497EBC88C29B74B261EB"><enum>(b)</enum><header>Uses of funds</header> 
<paragraph id="H46D9BA0C51DA479AB3FA0308F7284828"><enum>(1)</enum><header>Awardees</header><text display-inline="yes-display-inline">Prioritizing students and registered nurses who plan to practice or currently practice in a health professional shortage area designated under section 332 of the Public Health Service Act (42 U.S.C. 254e), amounts made available to awardees by subsection (a) shall be used for the following activities:</text> 
<subparagraph id="HCBDDC323BF864D5997D50D24334BBD3A"><enum>(A)</enum><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HCB72F880D2FB40A286B42E3AFFE5DD8C"><enum>(B)</enum><text>Providing scholarships to students seeking to become clinical nurse specialists whose education includes a focus on maternal and perinatal health.</text></subparagraph> 
<subparagraph id="H00C5DCBA9400451D9F7DC7107EF0B665"><enum>(C)</enum><text>Providing scholarships to students seeking to become certified nurse midwives.</text></subparagraph> 
<subparagraph id="H8DF01BE601C6458EBC5D6F2FD6D3649C"><enum>(D)</enum><text>Providing scholarships to registered nurses seeking certification as an obstetrics and gynecology registered nurse.</text></subparagraph></paragraph> 
<paragraph id="HB7456E3B456A448DA0176200A75978F7"><enum>(2)</enum><header>Secretary</header><text display-inline="yes-display-inline">The Secretary shall use amounts made available pursuant to subsection (a) for the following activities:</text> 
<subparagraph id="H0DA9BA62E2C842F78A0E2214F524512C"><enum>(A)</enum><text>Developing and implementing strategies to recruit and retain a diverse pool of students seeking to enter careers focused on maternal and perinatal health.</text></subparagraph> 
<subparagraph id="HFDAA9C18AE5444729B60A46B1E7F0543"><enum>(B)</enum><text>Developing partnerships with practice settings in a health professional shortage area designated under such section for the clinical placements of students at the schools receiving such grants.</text></subparagraph> 
<subparagraph id="HCC31A00D4E6D4602866EE35486AAD99A"><enum>(C)</enum><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HB7B5C376DBBB4042B00EFB40EE67429D"><enum>(D)</enum><text>Carrying out other activities under title VIII of the Public Health Service Act for the purpose under subsection (a).</text></subparagraph></paragraph></subsection></section> 
<section id="HDE9689AB767E4924B5F2859997CFF497" display-inline="no-display-inline" section-type="subsequent-section"><enum>31034.</enum><header>Funding for perinatal quality collaboratives</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H23843DAD519444E0826B999F84826671"><enum>31035.</enum><header>Funding to grow and diversify the doula workforce</header> 
<subsection id="HD3A8A49F09904F50A024B41EAA9D5FAE"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H1ADF5D5B63204FB184C7B673FBA77EC2"><enum>(b)</enum><header>Use of funds</header><text>Amounts made available by subsection (a) shall be used for the following activities:</text> 
<paragraph id="H9BCE88F7C2B84EA4A4748EB0949413B8"><enum>(1)</enum><text>Establishing programs that provide education and training to individuals seeking appropriate training or certification as doulas.</text></paragraph> 
<paragraph id="H51CE6E17632B4264B0819874A10E0090"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HF2326F38337D49D29B7011CF16AA576E"><enum>(3)</enum><text display-inline="yes-display-inline">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).</text></paragraph></subsection></section> 
<section id="H5C7224DA1FAF4E41A461EAFC06F41064"><enum>31036.</enum><header>Funding to grow and diversify the maternal mental health and substance use disorder treatment workforce</header> 
<subsection id="H75B32FD23DB1435FB10B57DDD1E7824C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H24937E3DAB9649579B9C6ED0B24658C6"><enum>(b)</enum><header>Use of funds</header><text>Amounts made available by subsection (a) shall be used for the following activities:</text> 
<paragraph id="H888973B6ABC749E78A8DB44C00FC4CBA"><enum>(1)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H1AC253A2A7A2447481C1452747B80686"><enum>(2)</enum><text>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.</text></paragraph> 
<paragraph id="H33FAFA0961BE48368F118EC0C05704E8"><enum>(3)</enum><text>Developing and implementing strategies to recruit and retain students from underserved communities into programs described in paragraphs (1) and (2).</text></paragraph></subsection></section> 
<section id="H696F520699AB4FEEAC07E258E17E6810"><enum>31037.</enum><header>Funding for maternal mental health equity grant programs</header> 
<subsection id="HF066E10EC2D44FEDADBA7DD91F82AD75"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H4975BB30196549E1916A69CC78AE8483"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">Amounts made available pursuant to subsection (a), prioritizing community-based organizations, shall be for the following activities:</text> 
<paragraph id="H9B9F78FBF87D44E28416BD3FAC440A88"><enum>(1)</enum><text display-inline="yes-display-inline">Establishing or expanding maternity care programs to improve—</text> 
<subparagraph id="HD5CAE0F037B3442A81D1B3A7B757E076"><enum>(A)</enum><text>the integration of mental health and substance use disorder treatment services into primary care settings where pregnant individuals regularly receive health care services; and</text></subparagraph> 
<subparagraph id="HA8BD1D72F9B34721B94DD9F71FF5B595"><enum>(B)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H4C3F7615F2E0400DBA999F6DC76242E1"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HF68E2CE7F87E4CB2A64611FDCC83AEF9"><enum>(3)</enum><text>Establishing or expanding programs to prevent suicide or self-harm among pregnant, lactating, and postpartum individuals.</text></paragraph> 
<paragraph id="H16D08F5CAE684B36824826F7CDC60A59"><enum>(4)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="HB23F2B5F1F2C4162904F21CB2A373C6B"><enum>(5)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H29D2E7C394214046A4B8F5A533017DBD"><enum>(6)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection></section> 
<section id="H27285C18667944AAB070FBB1D2BFF7C1"><enum>31038.</enum><header>Funding for education and training at health professions schools to identify and address health risks associated with climate change</header> 
<subsection id="H9657CF83260248888106A5AE430DDF52"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HABD2A9688926422DA669C77650A73739"><enum>(b)</enum><header>Use of funds</header><text>Amounts made available by subsection (a) shall be used for developing, integrating, and implementing curriculum and continuing education that focuses on the following:</text> 
<paragraph id="H18FEE00D882049C4B7594DC61E63A0BD"><enum>(1)</enum><text display-inline="yes-display-inline">Identifying health risks associated with climate change for pregnant, lactating, and postpartum individuals and individuals with the intent to become pregnant.</text></paragraph> 
<paragraph id="H227A86B2541844F0B330D8B4F04F4390"><enum>(2)</enum><text display-inline="yes-display-inline">How health risks associated with climate change affect pregnant, lactating, and postpartum individuals and individuals with the intent to become pregnant.</text></paragraph> 
<paragraph id="H756C2A38C9DB442AB65037494EE06691"><enum>(3)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H3B201A3C5A1C48469709B786FE1AA089"><enum>(4)</enum><text display-inline="yes-display-inline">Patient counseling and mitigation strategies relating to health risks associated with climate change for pregnant, lactating, and postpartum individuals.</text></paragraph> 
<paragraph id="H9A6F31EB76564F01AD7C694D6A9CA236"><enum>(5)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HFB10BEF1DE1E459D8E88B83F02695DD6"><enum>(6)</enum><text display-inline="yes-display-inline">Implicit and explicit bias, racism, and discrimination in providing care to pregnant, lactating, and postpartum individuals and individuals with the intent to become pregnant.</text></paragraph></subsection></section> 
<section id="HAAE56AD864A84997AC482C27E8A6B769"><enum>31039.</enum><header>Funding for minority-serving institutions to study maternal mortality, severe maternal morbidity, and adverse maternal health outcomes</header> 
<subsection id="H616DFD4A58E843DAAA1C450A15BAA895"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H8431708E6A31423182942643074F29BE"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">Amounts made available to an awardee under subsection (a) shall be used for the purpose specified in such subsection, including the following activities:</text> 
<paragraph id="HD7FA212477404B518A1B540B5497903E"><enum>(1)</enum><text>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.</text></paragraph> 
<paragraph id="H8804CE60A8D64347BC70204A5E81AF40"><enum>(2)</enum><text display-inline="yes-display-inline">Assessing the potential causes of relatively low rates of maternal mortality among Hispanic individuals and foreign-born Black women.</text></paragraph> 
<paragraph id="HE7C7AD92FC75457690E8E89CF6ED4FA2"><enum>(3)</enum><text>Assessing differences in rates of adverse maternal health outcomes among subgroups identifying as Hispanic.</text></paragraph> 
<paragraph id="HB9FA33BF69C54975AD445BC00D304569"><enum>(4)</enum><text display-inline="yes-display-inline">Conducting research on maternal morbidity and mortality, with a focus on health disparities.</text></paragraph></subsection> 
<subsection id="H8DDAACAFF8AC4FD4BFFC39A0CDDD0F39"><enum>(c)</enum><header>Technical assistance</header><text display-inline="yes-display-inline">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))—</text> 
<paragraph id="HF0E9DF33696B44DB989DD1280036D4A9"><enum>(1)</enum><text>to inform and raise awareness of the availability funding through a grant or contract awarded pursuant to this section;</text></paragraph> 
<paragraph id="HD9A19996BEF54FAEB548F51A347009A0"><enum>(2)</enum><text>to provide technical assistance, including through a grant or contract, on the application process for grants or contracts awarded pursuant to subsection (a); and</text></paragraph> 
<paragraph id="H99BBF4042CA544A7B214F577FCA82877"><enum>(3)</enum><text>to promote capacity building to eligible entities for grant applications pursuant to subsection (a).</text></paragraph></subsection></section> 
<section id="HE62A6D40C2374471A0E4C8AB1C96F68A"><enum>31040.</enum><header>Funding for identification of maternity care health professional target areas</header><text display-inline="no-display-inline">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)).</text></section> 
<section id="H5ED5FB5B41DD4DDFAD476F3B607D0D19"><enum>31041.</enum><header>Funding for maternal mortality review committees to promote representative community engagement</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H3DD81C3017014F07841A3F8FE3A5B909"><enum>31042.</enum><header>Funding for the surveillance for emerging threats to mothers and babies</header> 
<subsection id="H0D6E0467491F4D5CBE75EABCD07D5D4D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HB0137A6292EF4C93B6BA2F85890C9C1F"><enum>(b)</enum><header>Use of funds</header><text>Amounts made available by subsection (a) shall be used for the following activities:</text> 
<paragraph id="H70199B7ADBF94033A61F10F0BD75EEA9"><enum>(1)</enum><text>Expanding the Surveillance for Emerging Threats to Mothers and Babies activities of the Centers for Disease Control and Prevention.</text></paragraph> 
<paragraph id="H3046A24E62FB48E4A29B2B4E2AB4E079"><enum>(2)</enum><text>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.</text></paragraph> 
<paragraph id="HF476628E0EFB44C4B4A2B90A418CFD83"><enum>(3)</enum><text>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.</text></paragraph> 
<paragraph id="H3DEE6C06FD474C01974FD231679C027D"><enum>(4)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection></section> 
<section id="HCFD90567A32249D1B6334E9D841BD23B"><enum>31043.</enum><header>Funding for enhancing reviews and surveillance to eliminate maternal mortality program</header> 
<subsection id="HC31D23D882284AEEB090B77443B18AFF"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H417CE30E2920402985B351510206CB17"><enum>(b)</enum><header>Use of funds</header><text>Amounts made available by subsection (a) shall be used for the following activities:</text> 
<paragraph id="H4E1CCEED4DBC4892AA900A400F7E54D8"><enum>(1)</enum><text>Expanding the Enhancing Reviews and Surveillance to Eliminate Maternal Mortality program (commonly known as the <quote>ERASE MM program</quote>) of the Centers for Disease Control and Prevention.</text></paragraph> 
<paragraph id="H1BEE39811EA24C7786687A6A6608A148"><enum>(2)</enum><text display-inline="yes-display-inline">Expanding partnerships with States, territories, Indian Tribes, and Tribal organizations to support Maternal Mortality Review Committees.</text></paragraph> 
<paragraph id="HB721FBEC0345426CA8CA042F6B6B9ABA"><enum>(3)</enum><text>Providing technical assistance to existing maternal mortality review committees.</text></paragraph></subsection></section> 
<section id="HD035CEBBB5CB4B4187108CC9037C4AD4"><enum>31044.</enum><header>Funding for the pregnancy risk assessment monitoring system</header> 
<subsection id="H70CA24BAD70D40C3B3D8BAD285279249"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HBFC0D11AE2FB4D86A1802C27CB72EE14"><enum>(b)</enum><header>Use of funds</header><text>Amounts made available by subsection (a) shall be used for the following activities:</text> 
<paragraph id="HB535DA4C7ADF4881AADF7F3E03562BDA"><enum>(1)</enum><text>Supporting COVID–19 supplements to the Pregnancy Risk Assessment Monitoring System questionnaire.</text></paragraph> 
<paragraph id="H782D2981C2474FC3B7A0F07B40900CAC"><enum>(2)</enum><text>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.</text></paragraph> 
<paragraph id="H29DE97362E3C4B9D8D8B17065E598F3B"><enum>(3)</enum><text>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.</text></paragraph></subsection></section> 
<section id="H3C67CF4FD1C34CD599A027A5C6AA5B89"><enum>31045.</enum><header>Funding for the National Institute of Child Health and Human Development</header><text display-inline="no-display-inline">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 301 of the Public Health Service Act (42 U.S.C. 241), with respect to child health and human development and 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.</text></section> 
<section id="H86C4D50EAF624DADABBFB07D1B73F821"><enum>31046.</enum><header>Funding for expanding the use of technology-enabled collaborative learning and capacity building models for pregnant and postpartum individuals</header> 
<subsection id="HFF0AC213F7944EDF80526CB22100D2EB"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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 health professional shortage areas designated under section 332 of the Public Health Service Act (42 U.S.C. 254e) 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)).</text></subsection> 
<subsection id="HEF56A8AC5FD54929BC2FCDEB778BC6D3"><enum>(b)</enum><header>Use of funds</header> 
<paragraph id="H2B51C089C70D42299A9D119E60C22BEF"><enum>(1)</enum><header>Awardees</header><text display-inline="yes-display-inline">A recipient of a grant or contract awarded pursuant to subsection (a) shall use such amounts to—</text> 
<subparagraph id="HB7E1FC97C9AA42E1B0DCF4E66256DAB6"><enum>(A)</enum><text display-inline="yes-display-inline">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—</text> 
<clause id="H30C40B31C9844A31B29B771577A1CFF1"><enum>(i)</enum><text>enables distance learning and technical support; and</text></clause> 
<clause id="H27C0C07176B747CD8F52E095CF6764AB"><enum>(ii)</enum><text>supports the secure exchange of electronic health information; and</text></clause></subparagraph> 
<subparagraph id="HF2910ED4155B4AB98D2E9FA62CA34C0E"><enum>(B)</enum><text display-inline="yes-display-inline">conduct evaluations on the use of technology-enabled collaborative learning and capacity building models to improve maternal health outcomes.</text></subparagraph></paragraph> 
<paragraph id="H142D045E77BE4262986EE65860B3521B"><enum>(2)</enum><header>Secretary</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection></section> 
<section id="HD54309A612934C1B81056BCBCDF5AC54"><enum>31047.</enum><header>Funding for promoting equity in maternal health outcomes through digital tools</header> 
<subsection id="H2D6CEBA8251F4CCAABED94090BC19660"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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 health professional shortage areas <italic/>designated under section 332 of the Public Health Service Act (42 U.S.C. 254e) 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.</text></subsection> 
<subsection id="HEF3A5C1E4255421F97304E5A593FE63E"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HB50B9CE2EEF7414DA80F5007E04D5100"><enum>(c)</enum><header>Technical assistance</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HDDB79EBBC7934D4FA406B422D66B3ECF"><enum>31048.</enum><header>Funding for antidiscrimination and bias training</header> 
<subsection id="H31619A167523485AAC97396623FD7031"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H571ED640030A4129B145FCF4CA2846E4"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">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.</text></subsection></section></part> 
<part id="HFB9F61FB3A3F4B3EBB70718DB99EABEB"><enum>4</enum><header>Other public health investments</header> 
<section id="H19C564BDB36D4B7F9EAA810339933367"><enum>31051.</enum><header>Funding for mental health and substance use disorder professionals</header><text display-inline="no-display-inline">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).</text></section> 
<section id="H5D4BA3FB614646D8A3EC145CD4DB4202" section-type="subsequent-section" display-inline="no-display-inline"><enum>31052.</enum><header>Funding to support peer recovery specialists</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HC5B6EE4839E74B4494E649EDEAC810EE"><enum>31053.</enum><header>Funding for Project Aware</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H9BB71D309D724F55A1A0C772F6753F00"><enum>31054.</enum><header>Funding for the National Suicide Prevention Lifeline</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H3F7B2754B51940A3A66AEAEC3A759E91"><enum>31055.</enum><header>Funding for community violence and trauma interventions</header> 
<subsection id="HA93E7FF12FC44F729DD97FBBBA099FC5"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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):</text></subsection> 
<subsection id="H6CD6B917960242C5BBE5F4CDF52A1F51"><enum>(b)</enum><header>Use of funding</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H8F973433F8274CEAA818E82351210F77"><enum>(1)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="HABCB10F0498F4479BD041AA14E172C4B"><enum>(2)</enum><text display-inline="yes-display-inline">supporting training, technical assistance, research, evaluation, surveillance systems, data collection, and coordination among relevant stakeholders, to facilitate support for strategies to reduce community violence and ensure safe and healthy communities.</text></paragraph></subsection> 
<subsection id="H8F091737B0D747FCB496411EB2526CB0"><enum>(c)</enum><header>Supplement not supplant</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H9942C9D280654CF6B32968CEE717A016"><enum>(d)</enum><header>Expenditure requirement</header><text display-inline="yes-display-inline">All expenditures made pursuant to subsection (a) shall be made on or before September 30, 2031.</text></subsection></section> 
<section id="HAD204C8435D14C74B7559608168BA107"><enum>31056.</enum><header>Funding for the National Child Traumatic Stress Network</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HDD73D20E60FE473B8F575F044E0232A7"><enum>31057.</enum><header>Funding for HIV health care services programs</header><text display-inline="no-display-inline">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 parts A, B, C, and D of title XXVI of the Public Health Service Act and section 2692(a) of such Act (42 U.S.C. 300ff–111(a)).<italic/></text></section> 
<section id="HD80FBFE28D304518A541A9FE20B6B413" display-inline="no-display-inline"><enum>31058.</enum><header>Funding for clinical services demonstration project</header><text display-inline="no-display-inline">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, 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)).</text></section> 
<section id="HE4F2D40A4642469D835D9F7C249CDA95" display-inline="no-display-inline"><enum>31059.</enum><header>Funding to support the lifespan respite care program</header><text display-inline="no-display-inline">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 title XXIX of the Public Health Service Act.</text></section> 
<section id="HE7EA9E573E1A489DAA7DC469EA68F150" display-inline="no-display-inline"><enum>31060.</enum><header>Funding to increase research capacity at certain institutions</header> 
<subsection id="HCD078FC6D5354F7892EB8DC83422C240"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H476C3725A2244302BEF3DD587B31BF41"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">The Secretary, acting through the Director of the National Institutes of Health, shall use amounts made available under subsection (a) to—</text> 
<paragraph id="HA6DBA8FFDAF74D9E93E4825BF6697567"><enum>(1)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="HF414048AB2CD481E9BF818D06197F86B"><enum>(2)</enum><text>support centers of excellence under sections 464z–4 and 736 of the Public Health Service Act (42 U.S.C. 285t–1, 293);</text></paragraph> 
<paragraph id="H82E6ACFB607A44BBB086592434172DA2"><enum>(3)</enum><text>support efforts to diversify the national scientific workforce and expand recruitment and retention of individuals who are—</text> 
<subparagraph id="HE8E5F68DF3C545C5B4FFED4B7FE3410D"><enum>(A)</enum><text>underrepresented in the biomedical, clinical, behavioral, and social sciences; and</text></subparagraph> 
<subparagraph id="HB32E094AA77B40089497FBD60C4CB1C1"><enum>(B)</enum><text>from disadvantaged backgrounds; and</text></subparagraph></paragraph> 
<paragraph id="H6D6E91D7F98747508810989199958960"><enum>(4)</enum><text>support and expand the activities of the Scientific Workforce Diversity Office of the National Institutes of Health.</text></paragraph></subsection></section> 
<section id="H2AAC477E525942DBB09D4854B463C4E7"><enum>31061.</enum><header>Funding for research related to developmental delays</header> 
<subsection id="H591A260217594DCF9CB9FE05484FD2D8"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H48D1A89D4CE54609B04F4950C89A7661"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HEAA5F4940C3D4931AD09904A3238C5F7"><enum>(c)</enum><header>Supplement, not supplant</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H0D49155129AA47719BB63D8DD31B4AA6"><enum>31062.</enum><header>Supplemental funding for the World Trade Center Health Program</header> 
<subsection id="H593390D84C704C02B72B7D8E895DC2B8"><enum>(a)</enum><header>In general</header><text>Title XXXIII of the Public Health Service Act is amended by adding at the end the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HFAC858630E884143AE5EB34787FCD3F8"> 
<section id="H64DA7F83DF2446CFB64B71AC816C86E7"><enum>3352.</enum><header>Supplemental Fund</header> 
<subsection id="H210C76BE6D984D0693C1104BB87198A2"><enum>(a)</enum><header>In general</header><text>There is established a fund to be known as the World Trade Center Health Program Supplemental Fund (referred to in this section as the <term>Supplemental Fund</term>), consisting of amounts deposited into the Supplemental Fund under subsection (b).</text></subsection> 
<subsection id="H1D17C17D1C9D440EB4C9D41F2D755903"><enum>(b)</enum><header>Amount</header><text>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. </text></subsection> 
<subsection id="H8FDF080CB95F49C5A2E84C7108730855"><enum>(c)</enum><header>Uses of funds</header><text>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).</text></subsection> 
<subsection id="H27F95DEF82AE4120AC70A2905F7BA80F"><enum>(d)</enum><header>Return of funds</header><text>Any amounts that remain in the Supplemental Fund on September 30, 2031, shall be deposited into the Treasury as miscellaneous receipts.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HB169C9DB77434ECEB1C3DFB7A72D6CA2"><enum>(b)</enum><header>Conforming amendments</header><text>Title XXXIII of the Public Health Service Act is amended—</text> 
<paragraph id="HD419095E950648FB8856F63EF2F43B16"><enum>(1)</enum><text>in section 3311(a)(4)(B)(i)(II) (42 U.S.C. 300mm–21(a)(4)(B)(i)(II)), by striking <quote>section 3351</quote> and inserting <quote>sections 3351 and 3352</quote>;</text></paragraph> 
<paragraph id="H807356D2B71648D28D89A62B22086D53"><enum>(2)</enum><text>in section 3321(a)(3)(B)(i)(II) (42 U.S.C. 300mm–31(a)(3)(B)(i)(II)), by striking <quote>section 3351</quote> and inserting <quote>sections 3351 and 3352</quote>;</text></paragraph> 
<paragraph id="H725468F1A64042AAA2E5C902661AA9E8"><enum>(3)</enum><text>in section 3331 (42 U.S.C. 300mm–41)—</text> 
<subparagraph id="H93E400C2B05F49118518842689371BD7"><enum>(A)</enum><text>in subsection (a), by inserting <quote>and the World Trade Center Health Program Supplemental Fund</quote> before the period at the end; and</text></subparagraph> 
<subparagraph id="HBC97952970D048088E2BFCCB00AF2A84"><enum>(B)</enum><text>in subsection (d)—</text> 
<clause id="H9AB2F903AF2F457981592D0A7D986DBD"><enum>(i)</enum><text display-inline="yes-display-inline">in paragraph (1)(B), by inserting <quote>(excluding any expenditures from amounts in the World Trade Center Health Program Supplemental Fund under section 3352)</quote> before the period at the end; and</text></clause> 
<clause id="HE1AB71EF974A49B9B45571AD51F7BDF9"><enum>(ii)</enum><text>in paragraph (2), in the flush text following subparagraph (C), by inserting <quote>(excluding any expenditures from amounts in the World Trade Center Health Program Supplemental Fund under section 3352)</quote> before the period at the end; and</text></clause></subparagraph></paragraph> 
<paragraph id="H795EAD743419488CB99E37C8BA7F0A02" commented="no"><enum>(4)</enum><text>in section 3351(b) (42 U.S.C. 300mm–61(b))—</text> 
<subparagraph id="H648550D60C314515BEDF00DAD17DD9AD" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">in paragraph (2), by inserting <quote>or as available from the World Trade Center Health Program Supplemental Fund under section 3352</quote> before the period at the end; and </text></subparagraph> 
<subparagraph id="H2D59AA519328481BB5851D224AF42DCE" commented="no"><enum>(B)</enum><text>in paragraph (3), by inserting <quote>or as available from the World Trade Center Health Program Supplemental Fund under section 3352</quote> before the period at the end.</text></subparagraph></paragraph></subsection></section></part> 
<part id="H43E5AB7E60AB41EB8462012DC7040BB4"><enum>5</enum><header>Native Hawaiian Provisions</header> 
<section id="H25CB8143857347CE804ABD667A09D2CD"><enum>31071.</enum><header>Native Hawaiian health care systems</header> 
<subsection id="HFC30F4C10D1C4817AD84F451C403FFFE"><enum>(a)</enum><header>In general</header><text>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.</text></subsection> 
<subsection id="H44B0017F654D4BC6B181AF4E9B2A28CC"><enum>(b)</enum><header>Use of funds</header><text>Amounts made available to an awardee pursuant to subsection (a) shall be used for—</text> 
<paragraph id="H18DCDA7F8D334F7C88D53868DEC7C212"><enum>(1)</enum><text>the purchase, construction, alteration, renovation, or equipping of health facilities;</text></paragraph> 
<paragraph id="HFCD33662AD4442808427FBE15B7AF6CF"><enum>(2)</enum><text>maintenance and improvement projects;</text></paragraph> 
<paragraph id="H18AC50A113814B1E9C2D1528C27A994A"><enum>(3)</enum><text>information technology, telehealth infrastructure, electric health records systems, and medical equipment; and</text></paragraph> 
<paragraph id="HE2FA468B337242BBBE3683ABF2A30053"><enum>(4)</enum><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="HF35C6E1DC439432BABB33E599DBA8FBB"><enum>(c)</enum><header>Waiver of certain restrictions</header><text>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).</text></subsection> 
<subsection id="HFD8D64ED05034DE2AE654ACEEDC60FC9"><enum>(d)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H9AB9DBD779DA4E5A9845F9CE6C1D64B3"><enum>(1)</enum><header>Native Hawaiian health care system</header><text>The term <term>Native Hawaiian health care system</term> has the meaning given the term in section 12 of the Native Hawaiian Health Care Improvement Act (42 U.S.C. 11711).</text></paragraph> 
<paragraph id="H41B23D3C1B6B4FC1B4719FF4BD6110B0"><enum>(2)</enum><header>Papa Ola Lokahi</header><text>The term <term>Papa Ola Lokahi</term> has the meaning given the term in section 12 of the Native Hawaiian Health Care Improvement Act (42 U.S.C. 11711).</text></paragraph></subsection></section> 
<section id="H8492530D4E004C88A59AA4A687E897B2"><enum>31072.</enum><header>Native Hawaiian health improvement grants</header> 
<subsection id="H875BF6FE149143669EC88332E3834F6C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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)).</text></subsection> 
<subsection id="H0785B70D52094586B8D40567F095680D"><enum>(b)</enum><header>Definition of eligible Native Hawaiian entity</header><text>In this section, the term <term>eligible Native Hawaiian entity</term> means—</text> 
<paragraph id="H22788564899E4102A5DCC132427BAA63"><enum>(1)</enum><text>Papa Ola Lokahi (as defined in section 12 of the Native Hawaiian Health Care Improvement Act (42 U.S.C. 11711));</text></paragraph> 
<paragraph id="H4A07E4A04E534E7BBDC58B22B296286A"><enum>(2)</enum><text display-inline="yes-display-inline">a Native Hawaiian health care system (as defined in section 12 of that Act (42 U.S.C. 11711));</text></paragraph> 
<paragraph id="H07DB64900DB34D37B70E6D281BC81F3D"><enum>(3)</enum><text>a Native Hawaiian organization (as defined in section 12 of that Act (42 U.S.C. 11711));</text></paragraph> 
<paragraph id="H585FF47888024206B59D99449193EBB6"><enum>(4)</enum><text>a consortium of 2 or more entities described in paragraphs (1) through (3); and</text></paragraph> 
<paragraph id="H2FBBD3F2D0F9486B8F455CFC5A032803"><enum>(5)</enum><text>a consortium that contains at least 1 entity described in any of paragraphs (1) through (3).</text></paragraph></subsection></section> 
<section id="HC881C6D7E6BF4F24BB45A82A9ABD3FB0" display-inline="no-display-inline" section-type="subsequent-section"><enum>31073.</enum><header>Native Hawaiian health care systems liability coverage</header> 
<subsection id="HB5956A22DA1F43D8A1FAF77C5FC04A1D"><enum>(a)</enum><header>In general</header><text>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—</text> 
<paragraph id="H907CE1E9B9614714A1BD26DA6B4C8CA2"><enum>(1)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="HA3FC2C04D1BF46909F9C7FDF2C394094"><enum>(2)</enum><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="H63636BFB63904A458C11F00280EBC4EF"><enum>(b)</enum><header>Effective date</header><text>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.</text></subsection> 
<subsection id="H5F78EC0937D541BCA17EC5C9D309FA5D"><enum>(c)</enum><header>Sunset</header><text>This section shall cease to have force or effect on October 1, 2031.</text></subsection></section></part></subtitle> 
<subtitle id="HDD2EDDB4666E4BE6823A8B2773E316BC"><enum>J</enum><header>Next Generation 9–1–1</header> 
<section id="H6F84E41A899C4AFA8A4657CEE51302B9"><enum>31101.</enum><header>Deployment of Next Generation 9–1–1</header> 
<subsection id="H21E2AABFA1AF49C7B7EB58BAF2CE33C7"><enum>(a)</enum><header>Appropriation</header> 
<paragraph id="H1B47D05A44864386BEF1E084E0CF33DA"><enum>(1)</enum><header>In general</header><text>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).</text></paragraph> 
<paragraph id="H9CA1EAAF65234EB787A86581E09630EC"><enum>(2)</enum><header>Administrative expenses</header><text>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.</text></paragraph></subsection> 
<subsection id="H1932E05651D74AE1B1DF2FE745068582"><enum>(b)</enum><header>Use of funds</header><text>An eligible entity may use grant funds received under this section for—</text> 
<paragraph id="H57490523728E460A9CF5596D8521C8D6"><enum>(1)</enum><text>reasonable costs associated with planning, implementation, and development activities, including such activities related to the grant application;</text></paragraph> 
<paragraph id="H8AC0136A891A4891969E6FED8839F314"><enum>(2)</enum><text>deployment, operation, and maintenance of interoperable and reliable Next Generation 9–1–1, including ensuring the cybersecurity of Next Generation 9–1–1; and</text></paragraph> 
<paragraph id="HB2FFD0C32E6E443A965B004CFEB3DD57"><enum>(3)</enum><text>training of personnel related to Next Generation 9–1–1.</text></paragraph></subsection> 
<subsection id="H4C19236A512641419E71FEF3509F40F2"><enum>(c)</enum><header>Clawback</header><text>The Assistant Secretary shall recover some or all of the grant funds made available to an eligible entity under this section if—</text> 
<paragraph id="H8DB4C853BE65414490C4E080FCA9BE34"><enum>(1)</enum><text>the eligible entity uses the funds for any other purpose than those set forth in subsection (b);</text></paragraph> 
<paragraph id="H701C19AB937F458C8EFAD9BEFD906F93"><enum>(2)</enum><text>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;</text></paragraph> 
<paragraph id="H3356CB323F214663AB69533598B3E60D"><enum>(3)</enum><text>the eligible entity engages in the diversion of any 9–1–1 fee or charge imposed by the eligible entity; or</text></paragraph> 
<paragraph id="H201D7C9C62284BC1B61BC7B95BA00850"><enum>(4)</enum><text>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)).</text></paragraph></subsection></section> 
<section id="H51CF90B417BC4DA6AEEA93B4B5B4A072"><enum>31102.</enum><header>Establishment of Next Generation 9–1–1 Cybersecurity Center</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HDE1E4CC3B75D4031964BB0585C5BBBCF"><enum>31103.</enum><header>Public Safety Next Generation 9–1–1 Advisory Board</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H6DB54BAB17AD48A8892C621ABEF12354" commented="no"><enum>31104.</enum><header>Definitions</header><text display-inline="no-display-inline">In this subtitle:</text> 
<paragraph id="H09D37BDF9BF842ACBA0DB8855A4BB044" commented="no"><enum>(1)</enum><header>9–1–1 fee or charge</header><text>The term <term>9–1–1 fee or charge</term> 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)).</text></paragraph> 
<paragraph id="H698FE6F5C57F4243A78D59ABACD11E40" commented="no"><enum>(2)</enum><header>Assistant secretary</header><text>The term <term>Assistant Secretary</term> means the Assistant Secretary of Commerce for Communications and Information.</text></paragraph> 
<paragraph id="HD61A76F78540457ABE547D627BD553A8" commented="no"><enum>(3)</enum><header>Commonly accepted standards</header><text>The term <term>commonly accepted standards</term> means the technical standards followed by the communications industry for network, device, and Internet Protocol connectivity that—</text> 
<subparagraph id="H96D9CBBD7917484895E2EE3ABC8BA49E" commented="no"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HDA4CCB220CDA4041900F3668A3940424" commented="no"><enum>(B)</enum><text>are developed and approved by a standards development organization that is accredited by a United States or international standards body through a process—</text> 
<clause id="H783063E7DEDB4FEEA67FC4138B4D8D20" commented="no"><enum>(i)</enum><text>that is consensus-based and open for participation, provides conflict resolution, and invites comment; and</text></clause> 
<clause id="H597A114216204349B08AE9FD864A5572" commented="no"><enum>(ii)</enum><text>through which standards are made publicly available once approved.</text></clause></subparagraph></paragraph> 
<paragraph id="HD5AD1B2509F049AAB8808C34A2F385A1" commented="no"><enum>(4)</enum><header>Eligible entity</header><text>The term <term>eligible entity</term> means a State or a Tribal organization that has—</text> 
<subparagraph id="H34A5694B1B5144D3817DE54DEFDF84DF" commented="no"><enum>(A)</enum><text>named a single point of contact to coordinate the implementation of Next Generation 9–1–1; and</text></subparagraph> 
<subparagraph id="H32BFFFE0350E43AF9D2E0D3E6405423C" commented="no"><enum>(B)</enum><text>developed and submitted a plan for the coordination and implementation of Next Generation 9–1–1 consistent with any requirements of the Assistant Secretary.</text></subparagraph></paragraph> 
<paragraph id="HBDDF42A648B24EBFBADBA5614D7F8327" commented="no"><enum>(5)</enum><header>Next generation 9–1–1</header><text>The term <term>Next Generation 9–1–1</term> means an interoperable, secure, Internet Protocol-based system that—</text> 
<subparagraph id="H7D57546A95E745098810F848D1CF7DE0" commented="no"><enum>(A)</enum><text>employs commonly accepted standards;</text></subparagraph> 
<subparagraph id="H7BCDC58CBD39499EAB1B6B860885952E" commented="no"><enum>(B)</enum><text>enables emergency communications centers to receive, process, and analyze all types of 9–1–1 requests for emergency assistance;</text></subparagraph> 
<subparagraph id="H7AD14694D8704F8C96512B2AD2EA3731" commented="no"><enum>(C)</enum><text>acquires and integrates additional information useful to handling 9–1–1 requests for emergency assistance; </text></subparagraph> 
<subparagraph id="HB32B282F32DD4CE99B1DA90BF27BD370" commented="no"><enum>(D)</enum><text>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</text></subparagraph> 
<subparagraph id="H74ABC37ECA984EC98D290F359B62D3F1" commented="no"><enum>(E)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H98506AED8FDF4182B94F578BC8A6E931" commented="no"><enum>(6)</enum><header>State</header><text>The term <term>State</term> 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.</text></paragraph></section></subtitle> 
<subtitle id="H0D2705D3CB8C4B4FB85FBE82190EF601"><enum>K</enum><header>Other Matters Related to Connectivity</header> 
<section id="H9D58E5C717A94CC3940AFCAFEC100E95"><enum>31201.</enum><header>Outreach</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H15D1762B0C7340A49AEC82A0D45DB379"><enum>31202.</enum><header>Future of Telecommunications Council</header><text display-inline="no-display-inline">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 <quote>Future of Telecommunications Council</quote>, 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.</text></section> 
<section id="H4843281A201348E18D44A46652344563"><enum>31203.</enum><header>Affordability</header> 
<subsection id="HA3A6485857DE42869B2FB36635C2E909"><enum>(a)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H1C8AF3EEC4AE4D4CA16170E87147FD6B"><enum>(1)</enum><header>Broadband; broadband service</header><text>The term <quote>broadband</quote> or <quote>broadband service</quote> has the meaning given the term <quote>broadband internet access service</quote> in section 8.1 of title 47, Code of Federal Regulations, or any successor regulation.</text></paragraph> 
<paragraph id="HB08E1E5CCA6B40D48AB81B35D8D76495"><enum>(2)</enum><header>Covered broadband service</header><text>The term <quote>covered broadband service</quote> means broadband service being delivered through a broadband network that can easily scale speeds over time to—</text> 
<subparagraph id="H0DCC5B21DA494CBA81DE4E4B62FA2722"><enum>(A)</enum><text>meet the evolving connectivity needs of households and businesses; and</text></subparagraph> 
<subparagraph id="HF25D82D908204B53ADFAA2BF27DAD8FF"><enum>(B)</enum><text>support the deployment of 5G, successor wireless technologies, and other advanced services.</text></subparagraph></paragraph> 
<paragraph id="H590DAD4A9D7642C5B4EF7658E4CC53D3"><enum>(3)</enum><header>Covered public-private partnership</header><text>The term <quote>covered public-private partnership</quote> means a partnership between—</text> 
<subparagraph id="HB1153ACC8809458390AF7339DAD2323F"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H7765A41259A04CBE92EBF7F55112D289"><enum>(B)</enum><text>a provider of covered broadband service.</text></subparagraph></paragraph> 
<paragraph id="H285ACBCA746440D1A05D4507A1848351" commented="no"><enum>(4)</enum><header>State</header><text>The term <term>State</term> 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.</text></paragraph></subsection> 
<subsection id="H37C0092D5AD64596B9A4FC80FA178E9E"><enum>(b)</enum><header>Funding</header> 
<paragraph id="HE5C8A250FB3845AEA2194B7F7A6627B7"><enum>(1)</enum><header>Pilot projects</header><text>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, $295,000,000, 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.</text></paragraph> 
<paragraph id="HBD1D3F7DDF204F44B96E334B47B0AFB1"><enum>(2)</enum><header>Advisory committee</header><text>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 <quote>Affordable Urban and Suburban Broadband Advisory Committee</quote>, 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.</text></paragraph></subsection></section> 
<section id="H58E31D8F3D0545BC8EFF02162B533CED"><enum>31204.</enum><header>Access to devices</header> 
<subsection id="H454A62E51C124C8496AFC144B96AE68E"><enum>(a)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H42F4D6013B5A42379316E258499C729D"><enum>(1)</enum><header>Assistant Secretary</header><text>The term <quote>Assistant Secretary</quote> means the Assistant Secretary of Commerce for Communications and Information.</text></paragraph> 
<paragraph id="H555C62F6583C47BABCE2BE1F406DF024"><enum>(2)</enum><header>Connected device</header><text>The term <quote>connected device</quote> means any of the following devices that meets minimum standards established by the Assistant Secretary:</text> 
<subparagraph id="H9B353E3D66414162A97885A4E07AF997"><enum>(A)</enum><text>A WiFi-enabled desktop computer.</text></subparagraph> 
<subparagraph id="HC6D5423C402946328A31FADC41A6ADD3"><enum>(B)</enum><text>A WiFi-enabled laptop computer.</text></subparagraph> 
<subparagraph id="H1BC9901B495D4AC8AD53D283A3CECF10"><enum>(C)</enum><text>A WiFi-enabled tablet computer.</text></subparagraph> 
<subparagraph id="HEBF4D05B7B9A4488AF710A526B97FE0E"><enum>(D)</enum><text>Any similar WiFi-enabled device (except for a telephone or smartphone).</text></subparagraph></paragraph> 
<paragraph id="H495A96BD7E0A4E53A5575FFDCF57C27F"><enum>(3)</enum><header>Connected device distribution program</header><text>The term <quote>connected device distribution program</quote> means a program approved by the Assistant Secretary that makes available connected devices for free or at a low cost to an eligible household.</text></paragraph> 
<paragraph id="H6EED004910B644C59F01FF0F55525921"><enum>(4)</enum><header>Eligible household</header><text>The term <quote>eligible household</quote> means a household in which—</text> 
<subparagraph id="HDA939033E8B2475DA6773ED829403CBE"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="HF800569C834D47EEA6E9BBE6C982C4EF"><enum>(B)</enum><text>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;</text></subparagraph> 
<subparagraph id="H1CD2E0FFA3464F20977EEC9025E5198F"><enum>(C)</enum><text>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</text></subparagraph> 
<subparagraph id="HC4C6B2AA0E204128AD8958150702AC41"><enum>(D)</enum><text>at least one member of the household receives assistance through the special supplemental nutritional program for women, infants, and children.</text></subparagraph></paragraph></subsection> 
<subsection id="H98513ED611574809B1030FC03E312398"><enum>(b)</enum><header>Connected device grant program</header> 
<paragraph id="HEB29CD18CD1E4C409559711702D3A44D"><enum>(1)</enum><header>Appropriations</header> 
<subparagraph id="H941DFF1E8DD449A28BC10E0C8885C973"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="H758FBA03A78B458F8A8114D53815E3D4"><enum>(B)</enum><header>Administration</header><text>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.</text></subparagraph> 
<subparagraph id="HDBE7D499115C4CA3BFCAB5C77D3D7F85"><enum>(C)</enum><header>Outreach</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H1F9EE5A553FC4D7C949C8F8585E0DDB2"><enum>(2)</enum><header>Use of funds</header> 
<subparagraph id="H8B479239ABDE41659F9E13F3BEC33C4C"><enum>(A)</enum><header>In general</header><text>A connected device distribution program shall use grant funds received under this section for—</text> 
<clause id="H43108CEEB3DA4C1D851310ED09B0E0F3"><enum>(i)</enum><text>the reasonable purchase or refurbishment cost of connected devices for distribution to eligible households consistent with this section; and</text></clause> 
<clause id="H8F3B2E5E3B524B33BFFB29AC14EA0BDB"><enum>(ii)</enum><text>the reasonable administrative costs associated with the distribution of connected devices described in clause (i).</text></clause></subparagraph> 
<subparagraph id="HCFFA648E47FA43AE89A24D84E9DAFA1E"><enum>(B)</enum><header>Limitation</header><text>A connected device distribution program may use grant funds received under this section to provide not more than—</text> 
<clause id="H348AE0EC14F247CCB14AC282D9BC60DF"><enum>(i)</enum><text>1 connected device to an eligible household that includes not more than 2 members over the age of 6; or</text></clause> 
<clause id="H92FCE4D988C04E0589EE03567603F4A1"><enum>(ii)</enum><text>2 connected devices to an eligible household that includes not fewer than 3 members over the age of 6.</text></clause></subparagraph></paragraph> 
<paragraph id="HF4D3E49DEB8F46DD96AD04352093C529"><enum>(3)</enum><header>Clawback</header><text>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.</text></paragraph></subsection></section></subtitle> 
<subtitle id="HB9A3158A63664616BDAA5BB8026B272E"><enum>L</enum><header>Distance Learning</header> 
<section id="HDBE8712B1CBF4132B3B5A3E74BFDD0E2" commented="no"><enum>31301.</enum><header>Additional support for distance learning</header> 
<subsection id="HE2BF4F90ACCD444C90FC3C002D8A7F6C" commented="no"><enum>(a)</enum><header>Appropriation</header><text>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).</text></subsection> 
<subsection id="H132F7F01A52C4D4AA2031E1B1D8603AF" commented="no"><enum>(b)</enum><header>Limitation</header><text>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)).</text></subsection></section></subtitle> 
<subtitle id="HB83841162E0D47AFA4C13FC9966DF4DA"><enum>M</enum><header>Manufacturing Supply Chain and Tourism</header> 
<section id="H7B0D25FABEBC46858A6FE2731EDC2B21"><enum>31401.</enum><header>Manufacturing supply chain resilience</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H3460C708038644BCA5CEA43660B3601D"><enum>(1)</enum><text>mapping and monitoring manufacturing supply chains;</text></paragraph> 
<paragraph id="H8B22B52C25B64C63A1A961D50B1714D2"><enum>(2)</enum><text>facilitating and supporting the establishment of voluntary standards, guidelines, and best practices;</text></paragraph> 
<paragraph id="H488106572E894257B4A2B15724FCDE1E"><enum>(3)</enum><text>identifying, accelerating, promoting, demonstrating, and deploying technological advances for manufacturing supply chains; and</text></paragraph> 
<paragraph id="H8EBDA01541A6418DAFDE7832D563F866"><enum>(4)</enum><text>providing grants, loans, and loan guarantees to maintain and improve manufacturing supply chain resiliency.</text></paragraph></section> 
<section id="H62B300AFAD8D4027A3533FB5B3BC9F21" commented="no"><enum>31402.</enum><header>Destination marketing organization grant program to promote safe domestic travel</header> 
<subsection id="HE370207EA3334791BE3B229F400F2050" commented="no"><enum>(a)</enum><header>Grants for Domestic Marketing Organizations</header><text>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.</text></subsection> 
<subsection id="H330F05FA69F4433992994AE6D8B096CB" commented="no"><enum>(b)</enum><header>Administrative costs</header><text>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).</text></subsection> 
<subsection id="H688F89FBBF7842E7B895AFC618573B50" commented="no"><enum>(c)</enum><header>Data on domestic travel and tourism</header><text>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.</text></subsection></section></subtitle> 
<subtitle id="H27AA9D6870664C85807924ECF9FBCF4A"><enum>N</enum><header>FTC Privacy Enforcement</header> 
<section id="H3A98E2B9AA52423787F3F30629EA3566" display-inline="no-display-inline" section-type="subsequent-section"><enum>31501.</enum><header>Federal Trade Commission funding for a privacy bureau and related expenses</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="HAB73EA192038413882D79A26CF0CD35C"><enum>O</enum><header>Department of Commerce Inspector General</header> 
<section id="HF8732A6EB43541D691D46E56FCFBF804"><enum>31601.</enum><header>Funding for the Office of Inspector General of the Department of Commerce</header><text display-inline="no-display-inline">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.</text></section></subtitle></title> 
<title id="H82FACCB8F9C64DC3A28757BA072FF5E6"><enum>IV</enum><header>Committee on Financial Services</header> 
<subtitle id="HA2AE91EEBA924DA6A8B24298FB2DEF3D"><enum>A</enum><header>Creating and Preserving Affordable, Equitable and Accessible Housing for the 21st Century</header> 
<section id="H028B5F0B433E46F180BD6968C3F16F02" section-type="subsequent-section"><enum>40001.</enum><header>Public housing investments</header> 
<subsection id="H9D2642785E6D4233A8372C157AE1A240"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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 <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="H53E4D15576CB4D17BC05A25D5727E60E"><enum>(1)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="HC84D671418B84015B7898FD35258AFD4"><enum>(2)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="H26FD3229B40848E89DB2B8A514470ABE"><enum>(3)</enum><text display-inline="yes-display-inline">$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 <quote>section 24</quote>), 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;</text></paragraph> 
<paragraph id="HA5BA4101D8764304B2CDA14384403DA9"><enum>(4)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="H5C8B624606C4405F9BFEF6ACBD92A52E"><enum>(5)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></subsection> 
<subsection id="H5C16E32F6906481EA452322CFAFC295C"><enum>(b)</enum><header>Terms and conditions for section 24 grants</header><text display-inline="yes-display-inline">Grants awarded under subsection (a)(3) shall be subject to terms and conditions determined by the Secretary, which shall include the following:</text> 
<paragraph id="HD1D073F78AC743969879EE72F9AA2140"><enum>(1)</enum><header>Use</header><text>Grant funds may be used for resident and community services, community development and revitalization, and affordable housing needs in the community.</text></paragraph> 
<paragraph id="HE3ED8FBF3B8147C58ED664BC02B26C17"><enum>(2)</enum><header>Applicants</header><text>Eligible recipients of grants shall include lead applicants and joint applicants, as follows:</text> 
<subparagraph id="H172B12C85C914B3395F2F69F0F6F1A31"><enum>(A)</enum><header>Lead applicants</header><text display-inline="yes-display-inline">A lead applicant shall be a local government, a public housing agency, or an owner of an assisted housing property.</text></subparagraph> 
<subparagraph id="HCE0BA95FA32747A899A10F521E36A535"><enum>(B)</enum><header>Joint applicants</header><text>A nonprofit organization or a for-profit developer may apply jointly as a joint applicant with such public entities specified in subparagraph (A).</text></subparagraph></paragraph> 
<paragraph id="H6BD44745C041466AA9958BF916E0F1CD"><enum>(3)</enum><header>Period of affordability</header><text>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.</text></paragraph> 
<paragraph id="HB896788858DC4BFBA2900D0920A33199"><enum>(4)</enum><header>Environmental review</header><text>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).</text></paragraph> 
<paragraph id="H1E37FE43C7044A16A3100A7FDF127CB1"><enum>(5)</enum><header>Low-income and affordable housing</header><text display-inline="yes-display-inline">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))), 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.</text></paragraph></subsection> 
<subsection id="HB0E15B7BA84C4272B2450C58135CC846"><enum>(c)</enum><header>Other terms and conditions</header><text display-inline="yes-display-inline">Grants awarded under this section shall be subject to the following terms and conditions:</text> 
<paragraph id="H6FC6A80A43DF4B23851EE57113B165F9"><enum>(1)</enum><header>Limitation</header><text display-inline="yes-display-inline">Amounts provided pursuant to this section may not be used for operating costs or rental assistance.</text></paragraph> 
<paragraph id="H6515DE31D87346A68FEBED1AB17C6F86"><enum>(2)</enum><header>Development of new units</header><text>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.</text></paragraph> 
<paragraph id="HD9DC68CC3A364044927CB46C366A2C2B"><enum>(3)</enum><header>Health and safety</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H28F797A10BCE44A68CF827EB398A6209"><enum>(4)</enum><header>Energy efficiency and resilience</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HD021D9F01DDB4CFCB4FCB8421CD778BF"><enum>(5)</enum><header>Recapture</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HAC5B6187A5E348DD91147C7FDDF112CD"><enum>(6)</enum><header>Supplementation of funds</header><text>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.</text></paragraph> 
<paragraph id="HA9DF810F455A48B2BD14ECE3AFB734BC"><enum>(7)</enum><header>Waivers and alternative requirements</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HB1C86277E3D34F558AED6FDCCE52EB24"><enum>(d)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HC1CBCE54F1B84D6394B54825A93A7515" section-type="subsequent-section"><enum>40002.</enum><header>Investments in affordable and accessible housing production</header> 
<subsection id="H41A8B81D8EBB4F9E81F034540C9E190E"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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 <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="H4223257A58FA4EA0B2D43D0EB226A745"><enum>(1)</enum><text display-inline="yes-display-inline">$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 <quote>HOME program</quote>), as authorized under sections 201 through 253 and 255 through 290 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12721-12753, 42 U.S.C. 12755-12840) (in this section referred to as <quote>NAHA</quote>), subject to the terms and conditions paragraph (1)(A) of subsection (b);</text></paragraph> 
<paragraph id="H89503C42370D485D9C2E1609163CDF95"><enum>(2)</enum><text display-inline="yes-display-inline">$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 201 through 253 and 255 through 290 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12721-12753, 42 U.S.C. 12755-12840), subject to the terms and conditions in paragraphs (1)(B) and (2) of subsection (b);</text></paragraph> 
<paragraph id="HA5D0334A1A854923A3AFADF94DE9CF88"><enum>(3)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="H3ACBB0995F3346FBAE0943BDA5D6850C"><enum>(4)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></subsection> 
<subsection id="H555A2C85EC5049AEBEA039854838F8BB"><enum>(b)</enum><header>Terms and conditions</header> 
<paragraph id="H79FD3C68E59644A4B96D2E030DB7477D"><enum>(1)</enum><header>Formulas</header> 
<subparagraph id="H2E88F3EFFC9D4FA8B928F03026E45644"><enum>(A)</enum><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H9490C677F2BF4B37B7D60E52083B0E81"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="H59CE0642EFC740C6986AE06C2A96C517"><enum>(2)</enum><header>Eligible activities</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H004E711710964BB7B7B53872EBB4F595"><enum>(3)</enum><header>Funding restrictions</header><text>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.</text></paragraph> 
<paragraph id="HB8A51B527C9040889C5E4B1E029B6880"><enum>(4)</enum><header>Reallocation</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HD0B7598CC1954731BD4DD772B2053E5D"><enum>(5)</enum><header>Administration</header><text> 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.</text></paragraph></subsection> 
<subsection id="HE49DF9CCE4C1425DBFB0BFD10554259A"><enum>(c)</enum><header>Waivers</header><text display-inline="yes-display-inline">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 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.</text></subsection> 
<subsection id="HA696A689CED7415DB7843C244654DF65"><enum>(d)</enum><header>Implementation</header><text>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.</text></subsection></section> 
<section id="HD24F465363F94C24A28934414698872E"><enum>40003.</enum><header>Housing investment fund</header> 
<subsection id="HA3F532B3D24C4BC88F865FEFD932D138"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H0B214E8FEBCB4BB298114E0A82ADF799"><enum>(1)</enum><text>$200,000,000 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 <quote>CDFI Fund</quote>) 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</text></paragraph> 
<paragraph id="H43097E5D7D604DF58BC2330F2410FC9D"><enum>(2)</enum><text>$50,000,000 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.</text></paragraph></subsection> 
<subsection id="H4F8808F04C5E4C5980A4BE0ABF0CF502"><enum>(b)</enum><header>Eligible grantees</header><text>A grant under this section may be made, pursuant to such requirements as the CDFI Fund shall establish, only to—</text> 
<paragraph id="H3636903C03E84B9B8FE595000971FA12"><enum>(1)</enum><text>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);</text></paragraph> 
<paragraph id="H35DEA767871C46A5915DF96EFBE7D5D5"><enum>(2)</enum><text>a nonprofit organization having as one of its principal purposes the creation, development, or preservation of affordable housing and that is not found to be out of compliance with the obligation to affirmatively further fair housing, as applicable, including a subsidiary of a public housing authority; or</text></paragraph> 
<paragraph id="H3B86140515A341429D93C57FB89D411C"><enum>(3)</enum><text>a consortium comprised of certified community development financial institutions, eligible nonprofit housing organizations, or a combination of both.</text></paragraph></subsection> 
<subsection id="H36AC39FBA1B3475FA67A85A8131F55F9"><enum>(c)</enum><header>Eligible uses</header><text>Eligible uses for grant amounts awarded from the Housing Investment Fund pursuant to this section shall—</text> 
<paragraph id="H834FA83BDA5B40A8B81ABF73EBBA6DD2"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="HB21239F157144470A799026343AF589E"><enum>(2)</enum><text>include activities—</text> 
<subparagraph id="HAE9931F880B342DF834C8A9CF70919F7"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="H4D7D346F3B9349B286D5F55564EA65C6"><enum>(B)</enum><text>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; and</text></subparagraph> 
<subparagraph id="HD9A0D09BF8BB4FA29FB1C54514FB20B3"><enum>(C)</enum><text>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;</text></subparagraph> 
<subparagraph id="H9C4B832281F24D07886292BFBEF0E5B4"><enum>(D)</enum><text>for risk-sharing loans;</text></subparagraph> 
<subparagraph id="HA52060F3F9C848A88FAD7167621216EA"><enum>(E)</enum><text>to provide loan guarantees; and</text></subparagraph> 
<subparagraph id="H32F5B0193852482D847E9CA199769941"><enum>(F)</enum><text>to fund rental housing operations.</text></subparagraph></paragraph></subsection> 
<subsection id="H3BC62F2F7B1B449AA442D7CE53058B5B"><enum>(d)</enum><header>Implementation</header><text>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.</text></subsection></section> 
<section id="H84A23FF77B82436BB64335015D119926"><enum>40004.</enum><header>Section 811 supportive housing for people with disabilities</header> 
<subsection id="HDA3CE7C94593402CAB0E8CE46351D216"><enum>(a)</enum><header>Appropriation</header><text>In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban Development (in this section referred to as the <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="H40AE241E74AF44838D1DBF1DD4EA2893"><enum>(1)</enum><text display-inline="yes-display-inline">$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 <quote>Act</quote>), 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;</text></paragraph> 
<paragraph id="H36F0C8B56A79417FBBFF96C0FD2CA806"><enum>(2)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="HDAC54CA8CEAF4DBCA16A498F68F55A90"><enum>(3)</enum><text display-inline="yes-display-inline">$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.</text></paragraph><continuation-text continuation-text-level="subsection">Amounts appropriated by this section shall remain available until September 30, 2031.</continuation-text></subsection> 
<subsection id="H56E0BBC8EF9E4580BF5617AE739D7D2E"><enum>(b)</enum><header>Limitations on costs</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H0A75E955F79F4A3B8D745918901392DB"><enum>(c)</enum><header>Occupancy standards</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H80670DD26BA64D68A3462BBD88CD6AF9"><enum>(d)</enum><header>Waivers</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H4D28B013FF4B4B1A9B9A68A648F1FBA7"><enum>(e)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HC22BF6174E8B4EA993ECA339DABE672A" commented="no"><enum>40005.</enum><header>Section 202 supportive housing for the elderly program</header> 
<subsection id="H0D204643F921491D95F2170D19ADCBC3" commented="no"><enum>(a)</enum><header>Appropriation</header><text>In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban Development (in this section referred to as the <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="H4ED38605AFF44AAC9E39F4B44FC2DBE6" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">$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 <quote>Act</quote>), which shall be used—</text> 
<subparagraph id="H310003015CCE40C8B7E6AE6B44CE496A" commented="no"><enum>(A)</enum><text>for capital advance awards in accordance with section 202(c)(1) of the Act to recipients that are eligible under the Act;</text></subparagraph> 
<subparagraph id="H0028C1941D20479F810B4B44E7246F65" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="HD68C8A575F994C569BB645A11932956A" commented="no"><enum>(C)</enum><text>for service coordinators;</text></subparagraph></paragraph> 
<paragraph id="HD498A1D8D27E49B88F42494928C3A6BF" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="H62E583FEB7004DADB90B510D079F6854" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">$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.</text></paragraph><continuation-text continuation-text-level="subsection" commented="no">Amounts appropriated by this section shall remain available until September 30, 2031.</continuation-text></subsection> 
<subsection id="H965DE12972FD47C7B41B5612845A39A4" commented="no"><enum>(b)</enum><header>Limitation on costs</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HFFE34B40614240F99A76BD7E6338BB6E" commented="no"><enum>(c)</enum><header>Waivers</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H2131694523D94A759A9D153B8AC8CC21" commented="no"><enum>(d)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HE2881CA996944C0688479B97FDEB4ED0"><enum>40006.</enum><header>Improving energy efficiency or water efficiency or climate resilience of affordable housing</header> 
<subsection id="H4F12A5568A034D728E5B8C2D4C26AB54"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban Development (in this section referred to as the <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="H5DFA98E6D78A4116935F01A086BEE0C7"><enum>(1)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="H69692FCEC10A4D828DD5ECFF627DAFF4"><enum>(2)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="H156B98DF37CD40339FCB97DF43447124"><enum>(3)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="H9C6BB9AF88154471B8A0B43A56179BC4"><enum>(4)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></subsection> 
<subsection id="H54EE8B724F0749529169A399B3CB0276"><enum>(b)</enum><header>Loan and grant terms and conditions</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H2F2325320A0A48CD9CC8CE22D189339B"><enum>(c)</enum><header>Definitions</header><text>As used in this section—</text> 
<paragraph id="H17AB722C8F434E4293A3E8881220246F"><enum>(1)</enum><text display-inline="yes-display-inline">the term <quote>eligible recipient</quote> means any owner or sponsor of an eligible property; and</text></paragraph> 
<paragraph id="H44532628F81C45AB96D09E7F70F8C51B"><enum>(2)</enum><text>the term <quote>eligible property</quote> means a property receiving—</text> 
<subparagraph id="HADEC2EDD8C0145AF9C2B1758FE5CE1B1"><enum>(A)</enum><text display-inline="yes-display-inline">project-based assistance pursuant to section 202 of the Housing Act of 1959 (12 U.S.C. 1701q);</text></subparagraph> 
<subparagraph id="H0621234D090E46FAA703DD58D9FBCC94"><enum>(B)</enum><text>section 811 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 8013); or</text></subparagraph> 
<subparagraph id="H4D908C0FDE9F44FCA92FF50FA9226674"><enum>(C)</enum><text>section 8(b) of the United States Housing Act of 1937 (42 U.S.C. 1437f(b))</text></subparagraph></paragraph></subsection> 
<subsection id="H64942A7C725D4B21A40BB159857CF5D1"><enum>(d)</enum><header>Waiver</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H454302DF92BB4BE3A8B03F3E15B7FBF7"><enum>(e)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H9DDC921416BE4A048BB77228D4CBEB15"><enum>40007.</enum><header>Revitalization of distressed multifamily properties</header> 
<subsection id="H02A861A086CA4EFA93AC684A5C99F136"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban Development (in this section referred to as the <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="H08214EFBA30149138895F84E34CB3F3E"><enum>(1)</enum><text>$1,450,000,000 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 </text></paragraph> 
<paragraph id="HAF72E5210F2348D1AD78E9D09C2FA13F"><enum>(2)</enum><text display-inline="yes-display-inline">$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. </text></paragraph><continuation-text continuation-text-level="subsection">Amounts appropriated by this section shall remain available until September 30, 2029.</continuation-text></subsection> 
<subsection id="H512AEE11C05A4095BE365DC22A399BE7"><enum>(b)</enum><header>Loan terms and conditions</header> 
<paragraph id="HBF21D201E584461999AC0358145D7FCC" display-inline="no-display-inline"><enum>(1)</enum><header>Eligibility</header><text>Owners or sponsors of multifamily housing projects who meet each of the following requirements shall be eligible for loan assistance under this section:</text> 
<subparagraph id="H95E9605336AD49DF9DFD251626FA0559"><enum>(A)</enum><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="H1EE8F57447574AF6826C3A6CF30A7079"><enum>(B)</enum><text>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.</text></subparagraph> 
<subparagraph id="H602E7D58A0BB404CBC6B8BC5822046C8"><enum>(C)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="H94A2849A02664D6AA48051B577AF8353"><enum>(2)</enum><header>Use of loan funds</header><text>Each recipient of loan assistance under this section may only use such loan assistance to make necessary physical improvements.</text></paragraph> 
<paragraph id="H2F747BCF78894C0EB54C1BD34FAA89DD"><enum>(3)</enum><header>Loan availability</header><text>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.</text></paragraph> 
<paragraph id="H5FBB344584FB4AAAB3D4356F7251BD4E"><enum>(4)</enum><header>Interest rates and length</header><text>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.</text></paragraph> 
<paragraph id="H351043D919584216BBB32079F49FD0B9"><enum>(5)</enum><header>Loan modifications or forgiveness</header><text>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:</text> 
<subparagraph id="HB2575284031C42B8B8041CAB98B3422A"><enum>(A)</enum><text>Waive any due on sale or due on refinancing restriction.</text></subparagraph> 
<subparagraph id="HB12099C1581B4D05BE75B75FE3D13CD0"><enum>(B)</enum><text>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.</text></subparagraph> 
<subparagraph id="H53136805EF7545FE84B55A292E7A317B"><enum>(C)</enum><text>Extend the term of the loan.</text></subparagraph> 
<subparagraph id="H6B2E44196F7A4E8AA5EBC8A42344F9C7"><enum>(D)</enum><text>Forgive the loan in whole or in part.</text></subparagraph></paragraph> 
<paragraph id="HDE335D76D2BF4C4ABCC69258F16B734F"><enum>(6)</enum><header>Extended affordability period</header><text>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.</text></paragraph> 
<paragraph id="H5802B0D91A4646C7B6CF845C43AF357B"><enum>(7)</enum><header>Matching contribution</header><text>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—</text> 
<subparagraph id="H97F6682AA95B4A569C0D8B2B8AB9DE10"><enum>(A)</enum><text>a reduced contribution below 20 percent; or</text></subparagraph> 
<subparagraph id="HA1EFBAF02CBD4301A66FB737C3F111EA"><enum>(B)</enum><text>an exemption to the matching contribution requirement.</text></subparagraph></paragraph> 
<paragraph id="H83E5BD8E57B14F01BBAFCE8DD507FFF8"><enum>(8)</enum><header>Additional loan conditions</header><text>The Secretary may establish additional conditions for loan eligibility provided under this section as the Secretary determines to be appropriate.</text></paragraph> 
<paragraph id="H198D72995ED34AEB8ACF43D6BA1354F1"><enum>(9)</enum><header>Properties insured by the Secretary</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HB108A4156FFA447AB30502E96A4A63EF"><enum>(c)</enum><header>Definitions</header><text>As used in this section—</text> 
<paragraph id="H0497C10D0B124988949CA9B9FAA46DD0"><enum>(1)</enum><text display-inline="yes-display-inline">the term <quote>multifamily housing project</quote> 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—</text> 
<subparagraph id="HCD3F971EBDC84B5881CF48606A11A606"><enum>(A)</enum><text>section 8 of the United States Housing Act of 1937 (42 U.S.C. 1437f), not including subsection (o)(13) of such section;</text></subparagraph> 
<subparagraph id="H4EB593A1775A48DE8485384046F41778"><enum>(B)</enum><text>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;</text></subparagraph> 
<subparagraph id="HF8DB89751E164CE6B3CF3CBDA3A6C916"><enum>(C)</enum><text>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;</text></subparagraph> 
<subparagraph id="H452ADAF086C04FE3A4284E1329F64017"><enum>(D)</enum><text>section 811 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 8013); or</text></subparagraph> 
<subparagraph id="HD6711B0DDD884EBEB55390DB0CFF09AA"><enum>(E)</enum><text>section 236 of the National Housing Act (12 U.S.C. 1715z-1); and</text></subparagraph></paragraph> 
<paragraph id="H228A38C88B4847AE9C5CF387E87B7363"><enum>(2)</enum><text display-inline="yes-display-inline">the term <quote>necessary physical improvements</quote> 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.</text></paragraph></subsection> 
<subsection id="H37D6EF5B78E9478C852A64903BD7F027"><enum>(d)</enum><header>Waiver</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HE607427B13AB4FE4B24BFB59E92D468B"><enum>(e)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H6E33F21C42334C3FB8284E2EC0A35B2E"><enum>40008.</enum><header>Investments in rural rental housing</header> 
<subsection id="HE13055AF6D5640719E6FEB79E1789607"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H20AECC176B3B4C03886C1214E49E08A0"><enum>(1)</enum><text display-inline="yes-display-inline">$1,800,000,000, to remain available until September 30, 2029, for carrying out 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 authorized 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);</text></paragraph> 
<paragraph id="H7F1486EFD49741B7AF1EE5D01C471660"><enum>(2)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="H18A9F711F1A9493BBC1F3992338C083F"><enum>(3)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></subsection> 
<subsection id="HA62A6D910909452B95B8D5E643A0E025"><enum>(b)</enum><header>Preservation and revitalization terms and conditions</header> 
<paragraph id="HF12B9F6ED98E44468840E0EAB7FB6A0B"><enum>(1)</enum><header>Loans and grants and other assistance</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HA94BC607DC0A4BA5A81C84B09DF60CFB"><enum>(A)</enum><text>reducing or eliminating interest;</text></subparagraph> 
<subparagraph id="HBC0B572120B44C5DBF9C01DE7BC2B102"><enum>(B)</enum><text>deferring loan payments;</text></subparagraph> 
<subparagraph id="HB3342D685A6C437D84FC78331B7ABF40"><enum>(C)</enum><text>subordinating, reducing, or re-amortizing loan debt; and</text></subparagraph> 
<subparagraph id="HD96ABAFEDC61417F87F514319A13D885"><enum>(D)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HA8EC5E87EB1E4BDF82A47DED5A53B6CE"><enum>(2)</enum><header>Restrictive use agreement</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HAA4DC80B7BF04B52A8140CA4E1178083"><enum>(c)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H6EFD9291031B4ABAA719FD7D9B053EE8"><enum>40009.</enum><header>Housing vouchers</header> 
<subsection id="H414A915BE7D84306809424C185EE6C4E"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban Development (in this section referred to as the <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="HCA8C968BDA244EF1BD10F77211BF0E01"><enum>(1)</enum><text>$15,000,000,000 for—</text> 
<subparagraph id="H7C2823F60CA24712B70A2B45AB1CA848"><enum>(A)</enum><text>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));</text></subparagraph> 
<subparagraph id="H6B245CA1AE8D4763A388B6CAD6E23C70"><enum>(B)</enum><text display-inline="yes-display-inline">renewals of such tenant-based rental assistance; and</text></subparagraph> 
<subparagraph id="H490DD7C81510470D8315579BCD53E75F"><enum>(C)</enum><text display-inline="yes-display-inline">fees for the costs of administering tenant-based rental assistance and other eligible expenses, which may include the cost of facilitating the use of voucher assistance provided under paragraph (5);</text></subparagraph></paragraph> 
<paragraph id="H0AFAC41B6FBA49BCB48F774E95263BBF"><enum>(2)</enum><text display-inline="yes-display-inline">$7,100,000,000 for—</text> 
<subparagraph id="H9352CE02FE294899B2D6FC62EF957350"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="H0B9D30099C6843FC8E7B2C4606D6CD44"><enum>(B)</enum><text display-inline="yes-display-inline">renewals of such tenant-based rental assistance; and </text></subparagraph> 
<subparagraph id="HD8730584E4454F8E84AF7F993A527BCA"><enum>(C)</enum><text display-inline="yes-display-inline">fees for the costs of administering tenant-based rental assistance and other eligible expenses, which may include the cost of facilitating the use of voucher assistance provided under paragraph (5);</text></subparagraph></paragraph> 
<paragraph id="HF9C1FEC165B74ACD9297A4CB87773CE5"><enum>(3)</enum><text>$1,000,000,000 for—</text> 
<subparagraph id="H93B198E4EBC54D1AA5989B809B8C31C9"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="HC85896F2FBD743408D297EB712F6B7FE"><enum>(B)</enum><text display-inline="yes-display-inline">renewals of such tenant-based rental assistance; and</text></subparagraph> 
<subparagraph id="HAC96A6379D7A49A0A744F4E39AB78FF5"><enum>(C)</enum><text display-inline="yes-display-inline">fees for the costs of administering tenant-based rental assistance and other eligible expenses, which may include the cost of facilitating the use of voucher assistance provided under paragraph (5);</text></subparagraph></paragraph> 
<paragraph id="HC96A8F02E278450980CF78D57B488159"><enum>(4)</enum><text display-inline="yes-display-inline">$300,000,000 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;</text></paragraph> 
<paragraph id="HDABDA842B63F4EAF88D043DBE443679C"><enum>(5)</enum><text display-inline="yes-display-inline">$230,000,000 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—</text> 
<subparagraph id="HC5915F1C27434450AFB735219B784CDD"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H0E373F1B9C294F5D98B24D67117A9C6E"><enum>(B)</enum><text>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;</text></subparagraph></paragraph> 
<paragraph id="HD703A923D04440BFB7331B151CEB74F8"><enum>(6)</enum><text display-inline="yes-display-inline">$300,000,000 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</text></paragraph> 
<paragraph id="HBF5EA36CA85F4172A0E905F80E296282"><enum>(7)</enum><text display-inline="yes-display-inline">$70,000,000 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.</text></paragraph><continuation-text continuation-text-level="subsection">Amounts appropriated by this section shall remain available until September 30, 2031.</continuation-text></subsection> 
<subsection id="H5E07235C2EB844F995D00222EB53CDD7"><enum>(b)</enum><header>Terms and conditions</header> 
<paragraph id="HBC64F388EFF34A1A83429507C5E184AF"><enum>(1)</enum><header>Allocation</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H5D3E3AEC24554E519AA1B27E42F7A8CC"><enum>(2)</enum><header>Election to administer</header><text>The Secretary shall establish a procedure for public housing agencies to accept or decline the incremental vouchers made available under this section.</text></paragraph> 
<paragraph id="HF37F9197C19441F5983EAB57EBB20AE2"><enum>(3)</enum><header>Failure to use vouchers promptly</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H2543C60427F043F4B1F088906227F0BF"><enum>(4)</enum><header>Limitation of use of funds</header><text display-inline="yes-display-inline"> 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.</text></paragraph> 
<paragraph id="H55127086D86048F09A598BC58A89FA6B"><enum>(5)</enum><header>Cap on project-based vouchers for vulnerable populations</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H80F60F31AA134B6C857702C2A91FDEAD"><enum>(6)</enum><header>Homeless waiver authority</header><text display-inline="yes-display-inline"> 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)(1), 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—</text> 
<subparagraph id="HD27FD0BB777145AA9B6230DAF0772105"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="H9BFADCBB7B094485ADC3035027C1CC9F"><enum>(B)</enum><text>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;</text></subparagraph> 
<subparagraph id="HEB36B0126C7A486FB50E44D012B138F2"><enum>(C)</enum><text>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;</text></subparagraph> 
<subparagraph id="HEA240FBC162742408887184E291F4C84"><enum>(D)</enum><text>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</text></subparagraph> 
<subparagraph id="H4CB596794C314450A94D6F20905619D5"><enum>(E)</enum><text>regulatory provisions related to the establishment of payment standards.</text></subparagraph></paragraph></subsection> 
<subsection id="HBE876B98D5A74E6C97F14D51E384E1DE"><enum>(c)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H39B6010BE1534287BB250505BE14BBCA"><enum>40010.</enum><header>Project-based rental assistance</header> 
<subsection id="H12891162E09F49C4BFD8BF80DCF7A7A1"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban Development (in this section referred to as the <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="HBC17936E7B674059A6C212005A374822"><enum>(1)</enum><text>$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;</text></paragraph> 
<paragraph id="H41AAB27A4220412C9C5808BA4A16F219"><enum>(2)</enum><text>$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</text></paragraph> 
<paragraph id="HBE3472A26ED84C659E3742F1ABBECFF1"><enum>(3)</enum><text>$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.</text></paragraph><continuation-text continuation-text-level="subsection">Amounts appropriated by this section shall remain available until September 30, 2031.</continuation-text></subsection> 
<subsection id="HFB2250D0BFB241D28B8A1D4F32CC9B7D"><enum>(b)</enum><header>Terms and conditions</header> 
<paragraph id="H282AD19C365748CFBA8CD21AEEAEA206"><enum>(1)</enum><header>Authority</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H2494FB04ED6141989A6B58BC70275732"><enum>(2)</enum><header>Project-based rental assistance</header><text>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.</text></paragraph> 
<paragraph id="HA7ED109CF4864D2CB7FE43D3DE0DE46F"><enum>(3)</enum><header>Allocation</header><text>The Secretary shall make awards with amounts made available under this section using the following mechanisms, alone or in combination:</text> 
<subparagraph id="H79F1670FAEE649ED8AF0E5AFD5E23C7B"><enum>(A)</enum><text>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.</text></subparagraph> 
<subparagraph id="H499E413000924128A48EFC8BEA0D6795"><enum>(B)</enum><text>Selecting proposals submitted through FHA loan applications that meet specified criteria.</text></subparagraph> 
<subparagraph id="H93C682FFE67C44AB8850F5BD9D867BED"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HB7EBA3D3576C49F9820DDCD534DC3E64"><enum>(4)</enum><header>Contract term, rent setting, and rent adjustments</header><text>The Secretary may set the terms of the contract, including the duration and provisions regarding rent setting and rent adjustments.</text></paragraph></subsection> 
<subsection id="H3D2177EC455644DDAE044C1AC934696D"><enum>(c)</enum><header>Waivers</header><text>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.</text></subsection> 
<subsection id="H2D83DB7A0FEA419FB23C41A140BAFCCB"><enum>(d)</enum><header>Implementation</header><text>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.</text></subsection></section> 
<section id="HF0EFDE8180EA449C82D9FDE86D2B7D39" section-type="subsequent-section" commented="no"><enum>40011.</enum><header>Investments in Native American Communities</header> 
<subsection id="H112F54AF9CF54BFCB68BBE31E0C73342" commented="no"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban Development (in this section referred to as the <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="HB8246FDC616F4E6CB081BE176587BDE5" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">$277,500,000 for grants authorized under of section 101(a) of the Native American Housing Assistance and Self-Determination Act of 1996 (in this section referred to as <quote>NAHASDA</quote>) (25 U.S.C. 4111(a)), and the Secretary shall distribute such amount according to the same funding formula used in fiscal year 2021;</text></paragraph> 
<paragraph id="HE58837EF4FC54C3285EF05DFA8FEFBE4" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">$200,000,000 for grants authorized under section 802(a) of NAHASDA (25 U.S.C. 4222 (a));</text></paragraph> 
<paragraph id="H9BDCD4C14A39488DBD1F1224C564EC8F" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">$277,500,000 for competitive grants to eligible recipients authorized under section 101(a) of NAHASDA (25 U.S.C. 4111(a)), which may be used for—</text> 
<subparagraph id="H82CA4B88EADB49759EE0F7455A7A9BA7" commented="no"><enum>(A)</enum><text>new construction and rehabilitation of affordable housing;</text></subparagraph> 
<subparagraph id="H3B174222561B4BCFA2C289AF2A083740" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">improving water or energy efficiency or increasing resilience to natural hazards for housing assisted by amounts made available under this subsection; or</text></subparagraph> 
<subparagraph id="H5AEED067184445BD96DEED47C78A8835" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">other eligible affordable housing activities under NAHASDA;</text></subparagraph></paragraph> 
<paragraph id="H262C1BF35FBD49B291597473A9328A49" commented="no"><enum>(4)</enum><text display-inline="yes-display-inline">$200,000,000 for—</text> 
<subparagraph id="HB3FFA8632E8D4CA8BB28CB4D0C59BDBB" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">competitive single-purpose Indian community development block grants for Indian tribes under section 106(a)(1) of the Housing and Community Development Act of 1974 (42 U.S.C. 5306(a)(1)); and</text></subparagraph> 
<subparagraph id="HB83D25AC14714F8EB0605F341067514D" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">imminent threat Indian community development block grants under section 106(a)(1) of the Housing and Community Development Act of 1974 (42 U.S.C. 5306(a)(1)) 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, which may be used to—</text> 
<clause id="H16DBA2B879834EE98588DED948293759" commented="no"><enum>(i)</enum><text>address environmental threats, including long-term environmental threats;</text></clause> 
<clause id="H7CE5925A571B4A0181F36DD618601986" commented="no"><enum>(ii)</enum><text>assist Indian tribes with relocating a portion of or entire communities due to changes to the local environment; or</text></clause> 
<clause id="HBEB1B479D3FD4F77BF820DFC67CF5D3D" commented="no"><enum>(iii)</enum><text>assist Indian tribes with addressing other threats to health and safety;</text></clause></subparagraph></paragraph> 
<paragraph id="H82E06B7F437D4DA6AF3A35DAA8690B91" commented="no"><enum>(5)</enum><text display-inline="yes-display-inline">$25,000,000 for the costs to the Secretary of administering and overseeing the implementation of this section and Native American and Native Hawaiian 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; and</text></paragraph> 
<paragraph id="H8630D0A0261C4FA6B1302490CD6C8590" commented="no"><enum>(6)</enum><text display-inline="yes-display-inline">$20,000,000 to make new awards or increase prior awards to existing technical assistance providers to provide an immediate increase in capacity building and technical assistance to grantees.</text></paragraph><continuation-text continuation-text-level="subsection" commented="no">Amounts appropriated by this section shall remain available until September 30, 2031.</continuation-text></subsection> 
<subsection id="H2A6781154CDE4FB6B3C1C3FC93DD1D36" commented="no"><enum>(b)</enum><header>Preliminary funding</header> 
<paragraph id="H2D5872815FDC4F89A5380E5A53D71DB3" commented="no"><enum>(1)</enum><header>Use of imminent threat grant amounts</header><text display-inline="yes-display-inline">Of any amounts made available in subsection (a)(4)(B), and in consultation with the Department of the Interior, the Secretary may award preliminary grants of up to $2,000,000 each to applicants that have applied for a grant under subsection (a)(4)(B) before making a final determination as to whether to award a grant under subsection (a)(4)(B) to such applicant.</text></paragraph> 
<paragraph id="H54983FA5BFAB4D5BBC3736E39FB15C7C" commented="no"><enum>(2)</enum><header>Need and capacity</header><text>Prior to awarding a preliminary grant under this subsection, the Secretary must determine, based on a preliminary assessment of need and administrative capacity, that the applicant is likely able to carry out the grant successfully but would need additional administrative and planning resources to develop a comprehensive implementation plan and additional administrative capacity in order to successfully administer a grant under subsection (a)(4)(B).</text></paragraph> 
<paragraph id="H56D25ED9B6F74F829693B9C3C35E0A1D" commented="no"><enum>(3)</enum><header>Inapplicability</header><text>Such preliminary grants are not subject to administrative and planning caps.</text></paragraph></subsection> 
<subsection id="H19753CE7813D471AA48E29FDD72BC2E6" commented="no"><enum>(c)</enum><header>Reallocation</header><text display-inline="yes-display-inline">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 may be used to fund grants under paragraph (3) or (4) of subsection (a).</text></subsection> 
<subsection id="H624A4A21B1014A6DB29F22DB862BE0F4" commented="no"><enum>(d)</enum><header>Undisbursed funds</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H9B8582459958478FB599866AF11E4C40" commented="no"><enum>(e)</enum><header>Prohibition on investments</header><text>Amounts made available under this section may not be invested in investment securities and other obligations.</text></subsection> 
<subsection id="H5943B03DF4F74D49B024540979B051D1" commented="no"><enum>(f)</enum><header>Waivers</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H6C6DC5690EA14CC5BF5023BBD5A67188" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">sections 101(b), 102, and 103 of NAHASDA (25 U.S.C. 4111(b), 4112, 4113) and regulatory provisions related to the submission and review of Indian Housing Plans;</text></paragraph> 
<paragraph id="HAF730406236F4F289FD5E4669D2424AD" commented="no"><enum>(2)</enum><text>regulatory provisions related to exceeding the maximum caps on total development costs; and</text></paragraph> 
<paragraph id="H996075D3AAEB45E39A556BCCFAF8AB53" commented="no"><enum>(3)</enum><text>with respect to amounts made available under subsection (a)(4)—</text> 
<subparagraph id="HF3BBE1D73182464193EABF92DF2F5D75" commented="no"><enum>(A)</enum><text>regulatory provisions related to the application process and funding criteria necessary to facilitate the use of such amounts; and</text></subparagraph> 
<subparagraph id="H95ECE75DC8C3447D9B71E232D03A1DE8" commented="no"><enum>(B)</enum><text>section 105(a) of the Housing and Community Development Act of 1974 (42 U.S.C. 5305(a)) and regulatory provisions related to new housing construction and the purchase of equipment.</text></subparagraph></paragraph></subsection> 
<subsection id="H5AD7C74EC9D14C4DB1E725E22CB42BED" commented="no"><enum>(g)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section></subtitle> 
<subtitle id="HAA5460E011E142CD8DC83D4F078EE532"><enum>B</enum><header>21st Century Sustainable and Equitable Communities</header> 
<section id="HF57F80C4F9A242BC8FE4F9B08B7E05FD" section-type="subsequent-section"><enum>40101.</enum><header>Community development block grant funding for affordable housing and infrastructure</header> 
<subsection id="HE1EFF61164334A8C9DCBB9D0664E8153"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban Development (in this section referred to as the <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="HA99813398E504C21896520EE38A1032E"><enum>(1)</enum><text display-inline="yes-display-inline">$1,685,000,000 for grants under 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, 5314, 5315, 5316, 5319, and 5321) to grantees under subsections (a)(2) and (4) of section 106 of such Act (42 U.S.C.5306(a)(2), (4)), 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 <quote>$70,000,000</quote> for <quote>$7,000,000</quote>;</text></paragraph> 
<paragraph id="HC2050CF853704FFF8575063411EC6B70"><enum>(2)</enum><text display-inline="yes-display-inline">$700,000,000 for grants under 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, 5314, 5315, 5316, 5319, and 5321) for assistance under the community development block grant program under title I of the Housing and Community Development Act of 1974 to community development block grant grantees, as determined by the Secretary, under subsections (a)(2), (a)(4), and (b) through (f) of section 106 of such Act (5306(a)(2), 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;</text></paragraph> 
<paragraph id="HBDEE86EE0E454E7A8EDAED08A402D81B"><enum>(3)</enum><text display-inline="yes-display-inline">$500,000,000 for grants under 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, 5314, 5315, 5316, 5319, and 5321), to eligible recipients under subsection (c) of this section for manufactured housing infrastructure improvements in eligible manufactured home communities;</text></paragraph> 
<paragraph id="HD4C01BC098A349A1920D5B7C62EDAA61"><enum>(4)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="HAB5F16DAFCD0491B9DE0DBA13864EBD8"><enum>(5)</enum><text>$27,500,000 for providing technical assistance to recipients of or applicants for grants under this section.</text></paragraph><continuation-text continuation-text-level="subsection">Amounts appropriated by this section shall remain available until September 30, 2031.</continuation-text></subsection> 
<subsection id="HBA0902C6997D435497F85E6837CFDD42"><enum>(b)</enum><header>Housing construction</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H30423EB5CF4E40EBB2E0F1DC66ABEB4C"><enum>(c)</enum><header>Manufactured housing community improvement grant program</header> 
<paragraph id="H45EF02CDB2A84485AD234D037F60D743"><enum>(1)</enum><header>Establishment</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H8D8DBC9CF514492C9A5CA73F64E1666E"><enum>(2)</enum><header>Eligible projects</header><text>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.</text></paragraph></subsection> 
<subsection id="H525341FF46C6421791F5D61BDB45DC4D"><enum>(d)</enum><header>Waivers</header><text display-inline="yes-display-inline">The Secretary may waive or specify alternative requirements for any provision of 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.</text></subsection> 
<subsection id="HF575B9C777654197AB20D0D794E9A73E"><enum>(e)</enum><header>Definitions</header><text display-inline="yes-display-inline">For purposes of this section, the following definitions shall apply:</text> 
<paragraph id="HDB4CA0E49D2C444FA9EEEEE9AF1660FD"><enum>(1)</enum><header>Colonia area</header><text>The term <quote>colonia area</quote> means any census tract that—</text> 
<subparagraph id="HB51967813B6F43A0ADE5B7C45F63CB15"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H3B082EF475EA4D5B94A3E6DB12D91311"><enum>(B)</enum><text display-inline="yes-display-inline">lacks potable water supply, adequate sewage systems, or decent, safe, sanitary housing, or other objective criteria as approved by the Secretary.</text></subparagraph></paragraph> 
<paragraph id="HBC9762EA2F844C21A520D926AA7FD4C0"><enum>(2)</enum><header>Eligible manufactured home community</header><text display-inline="yes-display-inline">The term <quote>eligible manufactured home community</quote> means a community that—</text> 
<subparagraph id="HAB234566EE2744FCB7FEFD9FD8525BB4"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H580BF89466B6411F8F9089F598242EFB"><enum>(B)</enum> 
<clause id="H82F6EFEE89CC459A92A6280DC1DE1C10" display-inline="yes-display-inline"><enum>(i)</enum><text>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</text></clause> 
<clause id="HE861EBB9373C4FFC8F01C76F3FF8B83E" indent="up1"><enum>(ii)</enum><text display-inline="yes-display-inline">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.</text></clause></subparagraph></paragraph> 
<paragraph id="H6641241BEE604C83A37B52497CB63456"><enum>(3)</enum><header>Eligible recipient</header><text>The term <quote>eligible recipient</quote> means a partnership of—</text> 
<subparagraph id="H8E44585C1CDB4CB68A09A64CB912676C"><enum>(A)</enum><text>a grantee under paragraph (2) or (4) of section 106(a) of the Housing and Community Development Act of 1974 (42 U.S.C. 5306(a)); and</text></subparagraph> 
<subparagraph id="H5A0C1080ED964B248AB179E2B260F4C6"><enum>(B)</enum><text>an eligible manufactured home community, a nonprofit entity, or a consortia of nonprofit entities working with an eligible manufactured home community.</text></subparagraph></paragraph> 
<paragraph id="H3DE41AF0C0744E768A2E12C042EE5B52"><enum>(4)</enum><header>Manufactured home community</header><text>The term <quote>manufactured home community</quote> 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.</text></paragraph></subsection> 
<subsection id="H61DEF026D53B47B8A053F933022A2AB6"><enum>(f)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H3D72D1A95B5D4E99A6739058576C37F3" section-type="subsequent-section"><enum>40102.</enum><header>Lead-based paint hazard control and housing-related health and safety hazard mitigation in housing of families with lower incomes</header> 
<subsection id="H1032F95670F54734A16A75176A87DDCF"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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 <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="HF99AAB6036654E51B358931C983BDBEC"><enum>(1)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="HB78F2A84DF2F478FB4AB5BDD537D3D00"><enum>(2)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="H2CE77687B567451CB1A1F6C90A51575B"><enum>(3)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="HE3487CF371044590A605623DF3C8410D"><enum>(4)</enum><text>$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</text></paragraph> 
<paragraph id="HEDC5D1A04E944DF2A4C8032FB392D7B1"><enum>(5)</enum><text display-inline="yes-display-inline">$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.</text></paragraph><continuation-text continuation-text-level="subsection">Amounts appropriated by this section shall remain available until September 30, 2031.</continuation-text></subsection> 
<subsection id="H91B86DED49FD4EB88BABFED602D8A929"><enum>(b)</enum><header>Terms and conditions</header> 
<paragraph id="H6F6CB7409694457C8A40C0871AC8BD44"><enum>(1)</enum><header>Income eligibility determinations</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H41F73AF4A2B74F74A8D873F409F49332"><enum>(2)</enum><header>Housing families with young children</header><text>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.</text></paragraph> 
<paragraph id="HBFBC00F835A44640A790D5FEAB3A1C6D"><enum>(3)</enum><header>Administrative expenses</header><text>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.</text></paragraph></subsection> 
<subsection id="HF7AF69D0074340918F7DF4F35F60A678"><enum>(c)</enum><header>Eligible activities</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H104450287C8F48DAABB4168F8B64BF7A"><enum>(d)</enum><header>Definitions</header><text display-inline="yes-display-inline">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:</text> 
<paragraph id="H4BE370214A004722A76F9B88D4C108C6"><enum>(1)</enum><header>Nonprofit; nonprofit organization</header><text>The terms <quote>nonprofit</quote> and <quote>nonprofit organization</quote> 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.</text></paragraph> 
<paragraph id="HCEEBCF58E63F4C5391094001F8DA9485"><enum>(2)</enum><header>Public housing; public housing agency; low-income family</header><text>The terms <quote>public housing</quote>, <quote>public housing agency</quote>, and <quote>low-income family</quote> 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)).</text></paragraph> 
<paragraph id="HB000E62120DA4025A72A1D3B19198AEA"><enum>(3)</enum><header>State; unit of general local government</header><text>The terms <quote>State</quote> and <quote>unit of general local government</quote> have the same meaning given such terms in section 102 of the Housing and Community Development Act of 1974 (42 U.S.C. 5302).</text></paragraph> 
<paragraph id="H141EE684925149A3B637FE6F69387C2B"><enum>(4)</enum><header>Tribally designated housing entity; Indian tribe</header><text>The terms <quote>tribally designated housing entity</quote> and <quote>Indian tribe</quote> have the same meaning given such terms in section 4 of the Native American Housing Assistance and Self-Determination Act of 1996 (25 U.S.C. 4103).</text></paragraph></subsection> 
<subsection id="H4F47E31CD5F5466B845164A32EF1911A"><enum>(e)</enum><header>Grant compliance</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="HCEF65BC719D744159A8B90137640EFDA"><enum>(f)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H83B566DC85D04AEB8B16AFEF83B3D9A6" section-type="subsequent-section"><enum>40103.</enum><header>Unlocking possibilities program</header> 
<subsection id="HD4AF4F1D8AD749B1AD0322304E8BC5B7"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H3BD65AFA818D4FFDAB645CF3DA79CDC4"><enum>(1)</enum><text display-inline="yes-display-inline">$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, 5314, 5315, 5316, 5319, and 5321) awarded on a competitive basis to eligible recipients to carry out grants under subsection (c) of this section;</text></paragraph> 
<paragraph id="HE9980BB9AC484F218F38C280DA978EC2"><enum>(2)</enum><text>$8,000,000 for research and evaluation related to housing planning and other associated costs;</text></paragraph> 
<paragraph id="H1E7EEEBC6D2E4EAA9BB3BC36A21737A4"><enum>(3)</enum><text>$30,000,000 to provide technical assistance to grantees or applicants for grants made available by this section; and</text></paragraph> 
<paragraph id="H3DAA3BF1C8484CFB8490CF3704B3AB89"><enum>(4)</enum><text display-inline="yes-display-inline">$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.</text></paragraph><continuation-text continuation-text-level="subsection">Amounts appropriated by this section shall remain available until September 30, 2031.</continuation-text></subsection> 
<subsection id="H5CF48273C9424184AC906BC8BE397A47"><enum>(b)</enum><header>Program establishment</header><text display-inline="yes-display-inline">The Secretary of Housing and Urban Development shall establish a competitive grant program for—</text> 
<paragraph id="H45993A5EFDF54144BD4C30FA245B10AE"><enum>(1)</enum><text>planning grants to develop and evaluate housing plans and substantially improve housing strategies;</text></paragraph> 
<paragraph id="H4B44128AD3FB4072ABC682DA4257654B"><enum>(2)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="HDB254B4EACDF45EE9D79F4891FB03EF3"><enum>(3)</enum><text>developing and evaluating local or regional plans for community development to substantially improve community development strategies related to sustainability, fair housing, and location efficiency;</text></paragraph> 
<paragraph id="H4F77BDBD562B455D8B83C3DB249FFD82"><enum>(4)</enum><text>implementation and livable community investment grants; and</text></paragraph> 
<paragraph id="HF9124D7D17604882AB10887688FEF54B"><enum>(5)</enum><text>research and evaluation.</text></paragraph></subsection> 
<subsection id="H603C1223C2FF4343916A80578352FAE9"><enum>(c)</enum><header>Grants</header> 
<paragraph id="H868B6C78A6934ED1B36AA4014D3DC680"><enum>(1)</enum><header>Planning grants</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H29301A512D7648A08884BA47656D3B94"><enum>(A)</enum><text>develop housing plans;</text></subparagraph> 
<subparagraph id="H4C6A4F734FAA4386A02B8B9F7677E016"><enum>(B)</enum><text>substantially improve State or local housing strategies;</text></subparagraph> 
<subparagraph id="H75C3B189041848B6B18211717439F8BF"><enum>(C)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="HB064A5AF28D241ACA737C4197B3D755B"><enum>(D)</enum><text>develop local or regional plans for community development; and</text></subparagraph> 
<subparagraph id="HA322C0C66FD54F87BD88A2F41206E503"><enum>(E)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H2BF17E81658D475B83D4E63D65DD537A"><enum>(2)</enum><header>Implementation and livable community investment grants</header><text>The Secretary shall award implementation grants under this paragraph on a competitive basis to eligible entities for the purpose of implementing and administering—</text> 
<subparagraph id="H95ACD57AEAE44091A6B073989EC047E0"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="HFFBB513657794E83AC4B6B39EF89CA3C"><enum>(B)</enum><text display-inline="yes-display-inline">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);</text></subparagraph> 
<subparagraph id="H40B872A256984A9493650FC2ACE0DA67"><enum>(C)</enum><text>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.</text></subparagraph></paragraph></subsection> 
<subsection id="H0B28505D12194974988EC0D2B083C856"><enum>(d)</enum><header>Coordination with FTA Administrator</header><text>To the extent practicable, the Secretary shall coordinate with the Federal Transit Administrator in carrying out this section.</text></subsection> 
<subsection id="HC336CDBA58B848DBBF0301FB17E71979"><enum>(e)</enum><header>Definitions</header><text>For purposes of this section, the following definitions apply:</text> 
<paragraph id="H7F5910EEEEBD40629A767CF7327CA5B5"><enum>(1)</enum><header>Eligible entity</header><text>The term <quote>eligible entity</quote> means—</text> 
<subparagraph id="H2D6B94C61FDC494CBBB5D9330151F652"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H96EE2E7ED8114B2E8D003AB68A6B8F87"><enum>(B)</enum><text>for purposes of grants under subsection (b)(1), a regional planning agency or consortia.</text></subparagraph></paragraph> 
<paragraph id="H5AD4E56C1C3F4FE082D2501BCB1220FA"><enum>(2)</enum><header>Housing plan; housing strategy</header> 
<subparagraph id="H71E0DB3898DA4E15A83E123DE70B8341"><enum>(A)</enum><header>Housing plan</header><text display-inline="yes-display-inline">The term <quote>housing plan</quote> means a plan of an eligible entity to, with respect to the area within the jurisdiction of the eligible entity—</text> 
<clause id="HA583A00BF35C408187280B7E3747D11C"><enum>(i)</enum><text>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;</text></clause> 
<clause id="H6012A84465BA422C926C467B9103A3FF"><enum>(ii)</enum><text> 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;</text></clause> 
<clause id="H03AA83627D2047E2886299CB66C27DDD"><enum>(iii)</enum><text>reduce barriers to housing development in the area, with consideration for location efficiency, affordability, and accessibility; and</text></clause> 
<clause id="H1746F94DD2C644EC8FCA473A68FE76FC"><enum>(iv)</enum><text>coordinate with the metropolitan transportation plan of the area under the jurisdiction of the eligible entity, or other regional plan.</text></clause></subparagraph> 
<subparagraph id="HC47569AFA5B9482DB51AD17BFFDDB198"><enum>(B)</enum><header>Housing strategy</header><text>The term <quote>housing strategy</quote> means the housing strategy required under section 105 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12705).</text></subparagraph></paragraph></subsection> 
<subsection id="H3F51BC832D224A89B61351A5B3C01F25"><enum>(f)</enum><header>Costs to grantees</header><text display-inline="yes-display-inline">Up to 15 percent of a recipient’s grant may be used for administrative costs.</text></subsection> 
<subsection id="H40857B2308BE42A4B28CBAA111098C96"><enum>(g)</enum><header>Rules of construction</header> 
<paragraph id="H34012F57A7B44FF1A9CB1E89DF5E88D0"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline"> 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 title I of the Housing and Community Development Act of 1974 (42 U.S.C. 5301-5321).</text></paragraph> 
<paragraph id="H580635D0017245F3963DE21DA15F2F53"><enum>(2)</enum><header>Exceptions</header> 
<subparagraph id="HE7BC717E0D294817BA5BC6C1F2D15532"><enum>(A)</enum><header>Housing Construction</header><text display-inline="yes-display-inline">Expenditures on new construction of housing shall be an eligible expense under this section.</text></subparagraph> 
<subparagraph id="H031301AF1EDA472894E71EAE869EE7C7"><enum>(B)</enum><header>Buildings for General Conduct of Government</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph></subsection> 
<subsection id="H907936E83D3E4605BD43591F95AA850F"><enum>(h)</enum><header>Waivers</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H17E6941A533447DA9A82EB91948114FA"><enum>(i)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H96575F7CCFA147D7A88124924F26F7EB" section-type="subsequent-section"><enum>40104.</enum><header>Strengthening resilience under national flood insurance program</header> 
<subsection id="HAE8FB2B407D24F6390987A412E02E6CC"><enum>(a)</enum><header>NFIP program activities</header> 
<paragraph id="H8FC2A4EFE392481DB721D274AC035CE7"><enum>(1)</enum><header>Cancellation</header><text display-inline="yes-display-inline">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 to the Secretary of the Treasury 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, and the total amount of notes and obligations issued by the Administrator pursuant to such section shall be considered to be reduced by such amount for purposes of the limitation on such total amount under section 1309(a) (42 U.S.C. 4016(a)).</text></paragraph> 
<paragraph id="H0C5D359C113D4E91AFB8CE79BCC6F09A"><enum>(2)</enum><header>Use of savings for flood mapping</header><text display-inline="yes-display-inline">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)), 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.</text></paragraph></subsection> 
<subsection id="HEBE536079F35446D8C8C5FC6F48A30B2"><enum>(b)</enum><header>Means-tested assistance for National Flood Insurance Program policyholders</header> 
<paragraph id="H5A7E0416964C42C2AC4A499F3B4C4234"><enum>(1)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H7C571B2BA01D493589B9A19390C1101D"><enum>(2) </enum><header>Terms and conditions</header> 
<subparagraph id="HAAA309496B3F46AC8605CC695D36025D"><enum>(A)</enum><header>Discounts</header><text display-inline="yes-display-inline">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:</text> 
<clause id="HC8C08904AD9F4A83B2126BA0513458FF"><enum>(i)</enum><text>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.</text></clause> 
<clause id="H0BAD96BB6DA84718943DE5D044AC01FF"><enum>(ii)</enum><text>The number of eligible policyholders participating in the program authorized under this subsection.</text></clause> 
<clause id="H4FE4A87AFAD64145B89CD692754924DC"><enum>(iii)</enum><text>The availability of funding.</text></clause></subparagraph> 
<subparagraph id="H2F83908D205B46B0A3FC99EDF8B43323"><enum>(B)</enum><header>Distribution of premium</header><text>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.</text></subparagraph> 
<subparagraph id="H3123636301FF49DE8AB849297E83B60A"><enum>(C)</enum><header>Requirement on timing</header><text>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—</text> 
<clause id="HC1499631BC214A8091BD41F7CA54CE04"><enum>(i)</enum><text>the date that is 60 months after the date of the enactment of this section; or</text></clause> 
<clause id="H896901343D1D463293CEBC397AA04128"><enum>(ii)</enum><text>the date on which a final rule issued to implement this subsection takes effect.</text></clause></subparagraph></paragraph> 
<paragraph id="H750BCB780C9E40F8B3584A5472D62BDC"><enum>(3)</enum><header>Definitions</header><text>In this subsection:</text> 
<subparagraph id="H47A59B8C156F46088CA8395A4DC6947A"><enum>(A)</enum><header>Administrator</header><text>The term <quote>Administrator</quote> means the Administrator of the Federal Emergency Management Agency.</text></subparagraph> 
<subparagraph id="HE5495EFC532A4A40B134EC108DCD4223"><enum>(B)</enum><header>Covered property</header><text>The term <quote>covered property</quote> means—</text> 
<clause id="HDB0D389BC6B1450FB501C4D7BE75174F"><enum>(i)</enum><text>a primary residential dwelling designed for the occupancy of from 1 to 4 families; or</text></clause> 
<clause id="H595D52E24BD34B53ABF351AEA8498361"><enum>(ii)</enum><text>personal property relating to a dwelling described in clause (i) or personal property in the primary residential dwelling of a renter.</text></clause></subparagraph> 
<subparagraph id="H2B7C981B5EF8467EBD4E9764AFDA5CA4"><enum>(C)</enum><header>Eligible policyholder</header><text>The term <quote>eligible policyholder</quote> 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.</text></subparagraph> 
<subparagraph id="H8E397AAA0B8A4F7CBC53D85B5C513F6D"><enum>(D)</enum><header>Insurance costs</header><text>The term <quote>insurance costs</quote> means insurance premiums, fees, and surcharges charged under the National Flood Insurance Program, with respect to a covered property for a year.</text></subparagraph></paragraph></subsection></section> 
<section id="HAA1D0D47A672479E8EBE259997E18346" section-type="subsequent-section"><enum>40105.</enum><header>Community Restoration and Revitalization Fund</header> 
<subsection id="H2D5E1B73F8D046409482D4C341B577E9"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H81D9C4BE0FC747F9A5CB8062E131F7BB"><enum>(1)</enum><text display-inline="yes-display-inline">$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, 5314, 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;</text></paragraph> 
<paragraph id="H92B7FB73D6084B19AE78796289331529"><enum>(2)</enum><text display-inline="yes-display-inline">$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, 5314, 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;</text></paragraph> 
<paragraph id="H08330FA522BD493CA33BBAE21AC7E504"><enum>(3)</enum><text>$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</text></paragraph> 
<paragraph id="H0659E72391E443C280591D2358077B1E"><enum>(4)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></subsection> 
<subsection id="H8EB1CE8413AD4D15BCEE79B02BCEEC22"><enum>(b)</enum><header>Establishment of Fund</header><text display-inline="yes-display-inline">The Secretary of Housing and Urban Development (in this section referred to as the <quote>Secretary</quote>) shall establish a Community Restoration and Revitalization Fund (in this section referred to as the <quote>Fund</quote>) 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.</text></subsection> 
<subsection id="H02C95A57FC1C4A458FD12C9485F16BD5"><enum>(c)</enum><header>Eligible geographical areas, recipients, and applicants</header> 
<paragraph id="H35A64459F62947D5AB45974D84F85751"><enum>(1)</enum><header>Geographical areas</header><text display-inline="yes-display-inline">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:</text> 
<subparagraph id="H8313D12DF4BE44B69134508D9BC24841"><enum>(A)</enum><text display-inline="yes-display-inline">High and persistent rates of poverty.</text></subparagraph> 
<subparagraph id="HDE9CBAD79C0245A797E17C101D8075A8"><enum>(B)</enum><text display-inline="yes-display-inline">Population at risk of displacement due to rising housing costs.</text></subparagraph> 
<subparagraph id="H3DB1AA111F05421981AC4C90D7C31440"><enum>(C)</enum><text display-inline="yes-display-inline">Dwelling unit sales prices that are lower than the cost to acquire and rehabilitate, or build, a new dwelling unit.</text></subparagraph> 
<subparagraph id="HD4A4F84E7ED84843B2BB57D90CAA3FE4"><enum>(D)</enum><text display-inline="yes-display-inline">High proportions of residential and commercial properties that are vacant due to foreclosure, eviction, abandonment, or other causes.</text></subparagraph> 
<subparagraph id="H589DAA3969A540059B901F9C801D19ED"><enum>(E)</enum><text display-inline="yes-display-inline">Low rates of homeownership by race and ethnicity, relative to the national homeownership rate.</text></subparagraph></paragraph> 
<paragraph id="HF7633326B83B4B1282ABDB19AF570853" display-inline="no-display-inline"><enum>(2)</enum><header>Eligible recipient</header><text display-inline="yes-display-inline">An eligible recipient of a planning or implementation grant under subsection (b)(1) or an implementation grant under subsection (b)(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)(2) shall be a lead applicant with the ability to administer the grant, including a regional, State, or national nonprofit.</text></paragraph></subsection> 
<subsection id="HBB1C2D2C25364980B756D7D8704925F2"><enum>(d)</enum><header>Eligible recipients and applicants</header> 
<paragraph id="H7FC6209226E7426D8BB54D782B92235A"><enum>(1)</enum><header>Lead applicant</header><text>An eligible lead applicant for a grant awarded under this section shall be—</text> 
<subparagraph id="HD267CC45A02D4D25A88E7794401B0F1D"><enum>(A)</enum> 
<clause id="H4A789B1E6A9D482896D5220B2ED98D41" display-inline="yes-display-inline"><enum>(i)</enum><text display-inline="yes-display-inline">a nonprofit organization that is located within or serves the geographical area of the project or that derives its mission and operational priorities from the needs of the geographical area of the project, demonstrates a commitment to anti-displacement efforts, and has expertise in community planning, engagement, organizing, housing and community development;</text></clause> 
<clause id="H970B2718D2FB4678BA3AF53287A65558" indent="up1"><enum>(ii)</enum><text display-inline="yes-display-inline">if the geographical area of the project is located in any area where no such local nonprofit organization exists, a national nonprofit organization with such expertise;</text></clause></subparagraph> 
<subparagraph id="H1727CC2C7AC0490F91C89C2FC643293D"><enum>(B)</enum><text display-inline="yes-display-inline">a community development corporation, that is located within or serves the geographical area of the project and can demonstrate a track record of making investments in the geographical area of the project, and demonstrates a commitment to anti-displacement efforts;</text></subparagraph> 
<subparagraph id="H43E538F0587A436185FE07A125988B23"><enum>(C)</enum><text>a community housing development organization, defined in section 104 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12704) or a community-based development organization, that is located within or serves the geographical area of the project and experienced in neighborhood revitalization, community-based economic development, housing development activities, and demonstrates a commitment to anti-displacement efforts; or</text></subparagraph> 
<subparagraph id="H4FC099E492844FD3AF3790B3D912C47A"><enum>(D)</enum><text>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), that is located within or serves the geographical area of the project, demonstrates a commitment to anti-displacement efforts, and has a track record of making investments in the geographic project area.</text></subparagraph></paragraph> 
<paragraph id="H9278B47357054FD1BE346EEBBDC41CF3"><enum>(2)</enum><header>Joint applicants</header><text display-inline="yes-display-inline">A joint applicant shall be a local, regional or national entity that is an eligible lead applicant or a local, regional, or national nonprofit, governmental, special purpose nonprofit, or public housing entity.</text></paragraph></subsection> 
<subsection id="H14B7821A7FCE4066AA48B01E41FC96B5"><enum>(e)</enum><header>Uses of funds</header> 
<paragraph id="H4DC2B39CB9E2418ABB8732F3BA561CB4"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Planning and implementation grants awarded under this section shall be used to support civic infrastructure and housing-related activities.</text></paragraph> 
<paragraph id="H3FD10717A8C94E8A8B4483C830FA59CE"><enum>(2)</enum><header>Implementation grants</header><text>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—</text> 
<subparagraph id="H5D021088AEE44622B59CCAEAEFE943F6"><enum>(A)</enum><text>new construction of housing;</text></subparagraph> 
<subparagraph id="H7EA234361FB14B52A724F51ACAC1264B"><enum>(B)</enum><text>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;</text></subparagraph> 
<subparagraph id="H98F1B23419AB4BF29E9A48D004614407"><enum>(C)</enum><text>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;</text></subparagraph> 
<subparagraph id="H0CE384B0D8EC4AD191D9845D124EB82D"><enum>(D)</enum><text>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;</text></subparagraph> 
<subparagraph id="HF4E45A20707C4EE19DED97BBA14365FE"><enum>(E)</enum><text>establishing or operating land banks; and</text></subparagraph> 
<subparagraph id="H8454CE32A34C4A4DA38CD85CDBA96AFD"><enum>(F)</enum><text display-inline="yes-display-inline">providing assistance to existing residents experiencing economic distress or at risk of displacement, including purchasing nonperforming mortgages and clearing and obtaining formal title.</text></subparagraph></paragraph> 
<paragraph id="HE09431FE35F046BAB3CAB9EA088698E6"><enum>(3)</enum><header>Community Land Trust grants and shared equity homeownership grants</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H6CB9E51268F9408C9239BCE0FA6DAAC4"><enum>(f)</enum><header>Waivers</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H7091095FF99544FFA01F8BB11041316D"><enum>(g)</enum><header>Definitions</header><text>For purposes of this section, the following definitions shall apply:</text> 
<paragraph id="H2BC60BD45EDD4E078D89B3152E161A2C"><enum>(1)</enum><header>Community land trust</header><text>The term <quote>community land trust</quote>’ means a nonprofit organization or State or local governments or instrumentalities that—</text> 
<subparagraph id="H01687BB0F734405E820560C9977C1AA2"><enum>(A)</enum><text>use a ground lease or deed covenant with an affordability period of at least 30 years or more to—</text> 
<clause id="H351A18CCC59E4063B603A613E81ED9B6"><enum>(i)</enum><text>make rental and homeownership units affordable to households; and</text></clause> 
<clause id="HC375A4DA1BFA467BB531C8A1D70B9614"><enum>(ii)</enum><text>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</text></clause></subparagraph> 
<subparagraph id="H58C66C5AB9E84CD692599DC079CFD21F"><enum>(B)</enum><text>monitor properties to ensure affordability is preserved.</text></subparagraph></paragraph> 
<paragraph id="H0BC8B67820E54B48A2AEE2B78F26B64F"><enum>(2)</enum><header>Land bank</header><text>The term <quote>land bank</quote> 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.</text></paragraph> 
<paragraph id="H03AD7440C09242BDA8E3A17FB2F53527"><enum>(3)</enum><header>Shared equity homeownership program</header><text>The term <quote>shared equity homeownership program</quote> 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—</text> 
<subparagraph id="H3895B20B5DA047EBAC65B4E9C5443015"><enum>(A)</enum><text> 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;</text></subparagraph> 
<subparagraph id="HDDAE61C16C5D478CA849714A4F3D2AA7"><enum>(B)</enum><text>apply a resale formula that limits the homeowner’s proceeds upon resale; and</text></subparagraph> 
<subparagraph id="H101CCB4F5F824978B730548D688ECE73"><enum>(C)</enum><text> provide the program administrator or such administrator’s assignee a preemptive option to purchase the homeownership unit from the homeowner at resale.</text></subparagraph></paragraph></subsection> 
<subsection id="HA010E16E36604B3AB4BFD0865923D2DA"><enum>(h)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H532AA1193C8D482D853CCCEEA2BEAE86" section-type="subsequent-section"><enum>40106.</enum><header>Fair housing activities and investigations</header> 
<subsection id="HDF299B1E130B497F8CCB0D8818CC53A8"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Secretary of Housing and Urban Development (in this section referred to as the <quote>Secretary</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="H7366CB7D66944B4B9E91ED9CA6A3D7CA"><enum>(1)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="HDC0C6E11F5074804AAD55E1796CDFC8E"><enum>(2)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></subsection> 
<subsection id="HBFC2F4AF7B574E6F92A5EAF6A891B301"><enum>(b)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section></subtitle> 
<subtitle id="H3433DC93D6B64B60B937FCE98160F6D0"><enum>C</enum><header>Homeownership Investments</header> 
<section id="H00EE16D1D1D947B3BE0AECE5876ECF1E" section-type="subsequent-section"><enum>40201.</enum><header>First-Generation Downpayment Assistance</header> 
<subsection id="H8D05AF5CDB05426A8AF13D991C406554"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HF3A85AB1D3A94B03A4F78198BFEE5C6D"><enum>(1)</enum><text display-inline="yes-display-inline">$6,825,000,000, to remain available until September 30, 2026, for the First-Generation Downpayment Assistance Fund under this section for allocation among States 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)(5) as well as median area home prices, to carry out the eligible uses of the Fund as described in subsection (c);</text></paragraph> 
<paragraph id="H0B1CCE9EF23A4BB29E9664327D43E7CC"><enum>(2)</enum><text display-inline="yes-display-inline">$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);</text></paragraph> 
<paragraph id="H418F4455F7E54B68BBDF054E626B7496"><enum>(3)</enum><text display-inline="yes-display-inline">$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 (c)(1); and</text></paragraph> 
<paragraph id="HF64B97B111FC4DA4A041E689FB6BC69F"><enum>(4)</enum><text display-inline="yes-display-inline">$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, ensuring fair housing and fair lending compliance, 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 to programs administered by the Secretary in this Act, and other costs.</text></paragraph></subsection> 
<subsection id="H469523DD8A8E4734A6543E2B08A0AB24"><enum>(b)</enum><header>Establishment</header><text display-inline="yes-display-inline">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 <quote>Fund</quote>) for the uses set forth in subsection (d).</text></subsection> 
<subsection id="H6CE45790C1B145028B158D96084F282F"><enum>(c)</enum><header>Allocation of Funds</header> 
<paragraph id="HEA06EBC5087443818BB617B1E7BAA16F"><enum>(1)</enum><header>Initial allocation</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H79AB64C3E4AB486EBF3F6E7F4DB6BAE1"><enum>(2)</enum><header>Reallocation</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H99E53F2C95F7485B94BBD1AC13131D8C"><enum>(d)</enum><header>Terms and conditions of grants allocated or awarded from Fund</header> 
<paragraph id="H44AF446DF63B40BAA62297FC3E9F5CF0"><enum>(1)</enum><header>Uses of funds</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H5095D683B3E648A7848BB15670ED7DC1"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="H6D9F82DD584F4C4D93F474AEDBC9A801"><enum>(B)</enum><text>subsidies to make shared equity homes affordable to eligible homebuyers; and</text></subparagraph> 
<subparagraph id="HE8CBF04C81CA4837856A05E9284D72AC"><enum>(C)</enum><text display-inline="yes-display-inline">pre-occupancy home modifications to accommodate qualified homebuyers or members of their household with disabilities;</text></subparagraph></paragraph> 
<paragraph id="H212178CD901F4F199DC2D53D1562EDC2"><enum>(2)</enum><header>Amount of assistance</header><text>Assistance under this section—</text> 
<subparagraph id="H5D8C4E7E9BEB4B5791C6089043E77054"><enum>(A)</enum><text display-inline="yes-display-inline">may be provided to or on behalf of any qualified homebuyer only once in the form of forgivable grants or non-amortizing, non-interest-bearing loans; and</text></subparagraph> 
<subparagraph id="HDE74D3655A8D4D71B4E449E660BAB993"><enum>(B)</enum><text display-inline="yes-display-inline">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)(A)(iii) for disability related home modifications, except that the Secretary may increase such maximum limitation amounts in the case of a qualified homebuyer who is economically disadvantaged.</text></subparagraph></paragraph> 
<paragraph id="HE0D84D8656E34A339BAE0667DCFFCFD4"><enum>(3)</enum><header>Prohibition of priority</header><text>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.</text></paragraph> 
<paragraph id="H2333CBE2CBA940958D3EC06E161F4AF3"><enum>(4)</enum><header>Repayment of assistance</header> 
<subparagraph id="H673B6E79CA6B4ECD99CF8B1F4DDBB0A3"><enum>(A)</enum><header>Requirement</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HEF898C18555749B7B806D69C8D53BE73"><enum>(B)</enum><header>Limitation</header><text display-inline="yes-display-inline">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).</text></subparagraph></paragraph> 
<paragraph id="HCFCED1C7F3C5470F82E299DB53804DF9"><enum>(5)</enum><header>Reliance on borrower attestations</header><text display-inline="yes-display-inline">No additional documentation beyond the borrower’s attestation shall be required to demonstrate eligibility under subparagraphs (B) and (C) of subsection (e)(6) and no State, eligible entity, or creditor shall be subject to liability based on the accuracy of such attestation.</text></paragraph></subsection> 
<subsection id="H24ED5756786B48F4B94FA39D18486B98"><enum>(e)</enum><header>Definitions</header><text>For purposes of this section, the following definitions shall apply:</text> 
<paragraph id="HF0B29D95C9544353A1C9839242201280"><enum>(1)</enum><header>Eligible entity</header><text>The term <quote>eligible entity</quote> means—</text> 
<subparagraph id="H3E70AE852DF645E1986BCF773997428D"><enum>(A)</enum><text>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);</text></subparagraph> 
<subparagraph id="H3599DDF99B8444FEA02B1FA2CA7F73D2"><enum>(B)</enum><text>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 low-income and socially disadvantaged populations and provides services in neighborhoods having high concentrations of minority, low-income, or socially disadvantaged populations;</text></subparagraph> 
<subparagraph id="H2652D7ECB578449FA027E81EF03B266D"><enum>(C)</enum><text>any other nonprofit entity that the Secretary finds has a track record of providing assistance to homeowners, targets services to low-income and socially disadvantaged populations, and provides services in neighborhoods having high concentrations of minority, low-income, or socially disadvantaged populations; and</text></subparagraph> 
<subparagraph id="H040C621AB9FE4FE987399D80157C7615"><enum>(D)</enum><text display-inline="yes-display-inline">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).</text></subparagraph></paragraph> 
<paragraph id="H3B0C2C7A20A946A5BF85490ED8110B66"><enum>(2)</enum><header>Eligible home</header><text>The term <quote>eligible home</quote> means a residential dwelling that—</text> 
<subparagraph id="H8B969B845164431C94AF9469D3346E9F"><enum>(A)</enum><text>consists of 1 to 4 dwelling units; and</text></subparagraph> 
<subparagraph id="H1B6B8D673CFD41C2B5B6598D8CB02D1F"><enum>(B)</enum><text>will be occupied by the qualified homebuyer as the primary residence of the homebuyer.</text></subparagraph></paragraph> 
<paragraph id="H86DB98B4F86C42E0ADA0A6D022D09894"><enum>(3)</enum><header>Eligible mortgage loan</header><text display-inline="yes-display-inline">The term <quote>eligible mortgage loan</quote> means a single-family residential mortgage loan that—</text> 
<subparagraph id="H524DC219ED194D5C8A01022C9F6B84E9"><enum>(A)</enum><text>meets the underwriting requirements and dollar amount limitations for acquisition by the Federal National Mortgage Association or the Federal Home Loan Mortgage Corporation;</text></subparagraph> 
<subparagraph id="H43EE7FAF5BB04C4EB13DD59AFA0E3478"><enum>(B)</enum><text display-inline="yes-display-inline">is made, insured, or guaranteed under any program administered by the Secretary;</text></subparagraph> 
<subparagraph id="HC5DD8481F1524CAD8F20BBB76A3E69D9"><enum>(C)</enum><text display-inline="yes-display-inline">is made, insured, or guaranteed by the Rural Housing Administrator of the Department of Agriculture;</text></subparagraph> 
<subparagraph id="HAED0F76546974A509186C4E1A52E668C"><enum>(D)</enum><text>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</text></subparagraph> 
<subparagraph id="HF3C12663B95E49979B0D606E0B8A90D8"><enum>(E)</enum><text>is made, insured, or guaranteed for the benefit of a veteran.</text></subparagraph></paragraph> 
<paragraph id="H66D6372F565045EE9813F104F4466B65"><enum>(4)</enum><header>First generation homebuyer</header><text>The term <quote>first-generation homebuyer</quote> means a homebuyer that is, as attested by the homebuyer—</text> 
<subparagraph id="HA921B2349C814CF1939E12DC7712151F"><enum>(A)</enum><text>an individual—</text> 
<clause id="HE382FFC322954BA19BDE3B7650E9FD65"><enum>(i)</enum><text display-inline="yes-display-inline">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 principal residence in any State, excluding ownership of heir property; and</text></clause> 
<clause id="H3AC981EEC5D64A52AE97E74E62A85C9B"><enum>(ii)</enum><text>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 principal residence in any State, excluding ownership of heir property, whether the individual is a co-borrower on the loan or not; or</text></clause></subparagraph> 
<subparagraph id="H836EDA9B630749C1B68BD1802D6BCB00"><enum>(B)</enum><text>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 principal residence in any State, excluding ownership of heir property, whether such individuals are co-borrowers on the loan or not.</text></subparagraph></paragraph> 
<paragraph id="HAE5ED291DC9C46589DF89FABCE7CD4FF"><enum>(5)</enum><header>Heir property</header><text>The term <quote>heir property</quote> 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.</text></paragraph> 
<paragraph id="H5424459A0EEB4F17AF456C2051C18A20"><enum>(6)</enum><header>Ownership interest </header><text display-inline="yes-display-inline">The term <quote>ownership interest</quote> means any ownership, excluding any interest in heir property, in—</text> 
<subparagraph id="H27E5BEAE2C3A49A28EB8F1A72D19E435"><enum>(A)</enum><text>real estate in fee simple;</text></subparagraph> 
<subparagraph id="HDA0916AD4F2A4AFABC0EDBE217401F72"><enum>(B)</enum><text>a leasehold on real estate under a lease for not less than ninety-nine years which is renewable; or</text></subparagraph> 
<subparagraph id="H6775AC11D4F940C8BAAFDA05E937E954"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H888CC8B2B8BB4107912E5FB5619B9229"><enum>(7)</enum><header>Qualified homebuyer</header><text>The term <quote>qualified homebuyer</quote> means a homebuyer—</text> 
<subparagraph id="H25FEE88F968240B7A06CF1D2F76F05D9"><enum>(A)</enum><text>having an annual household income that is less than or equal to—</text> 
<clause id="HB23AB243BF0A4FC4995CD9161EAA5D03"><enum>(i)</enum><text display-inline="yes-display-inline">120 percent of median income, as determined by the Secretary, for—</text> 
<subclause id="HEBB6BFFC9AA4470ABA1AF65C2E976276"><enum>(I)</enum><text>the area in which the home to be acquired using such assistance is located; or</text></subclause> 
<subclause id="H5750E4510B344FE09FC94B0847A78F81"><enum>(II)</enum><text>the area in which the place of residence of the homebuyer is located; or</text></subclause></clause> 
<clause id="H17875F4964EF46EFBC5B1A57AC507B06"><enum>(ii)</enum><text display-inline="yes-display-inline">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;</text></clause></subparagraph> 
<subparagraph id="H095EA4F8285D4FEA891A967FFCD6A052"><enum>(B)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H4B19A986AD224703B50F86310201D5D6"><enum>(C)</enum><text>who is a first-generation homebuyer.</text></subparagraph></paragraph> 
<paragraph id="H70580F1E81C1408AA11BF96E0185C23F"><enum>(8)</enum><header>Secretary</header><text>The term <quote>Secretary</quote> means the Secretary of Housing and Urban Development.</text></paragraph> 
<paragraph id="HAF01CE35005A41309C917B77AC6C8D54"><enum>(9)</enum><header>Shared equity homeownership program</header> 
<subparagraph id="H986F64B87FE24C6A8D09075E785DD82C"><enum>(A)</enum><header>In general</header><text>The term <quote>shared equity homeownership program</quote> 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.</text></subparagraph> 
<subparagraph id="H551202968FFB4BE1AF39B054D721DBA7"><enum>(B)</enum><header>Affordability requirements</header><text>Any such program under subparagraph (A) shall—</text> 
<clause id="H7BD88FE5028F4178B41EF61A10F836B6"><enum>(i)</enum><text>provide affordable homeownership opportunities to households; and</text></clause> 
<clause id="HA56743B1D3FA46E39F726B64022B6F17"><enum>(ii)</enum><text>utilize a ground lease, deed restriction, subordinate loan, or similar mechanism that includes provisions ensuring that the program shall—</text> 
<subclause id="HA5EF19C486864C14A03DCECEDBF2B7A3"><enum>(I)</enum><text>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;</text></subclause> 
<subclause id="HB057888F55CB4BF691A28EF8E5E3DD8E"><enum>(II)</enum><text>apply a resale formula that limits the homeowner’s proceeds upon resale; and</text></subclause> 
<subclause id="HF1405D555C1740F5B410FE9CAB163C6D"><enum>(III)</enum><text>provide the program administrator or such administrator’s assignee a preemptive option to purchase the homeownership unit from the homeowner at resale.</text></subclause></clause></subparagraph></paragraph> 
<paragraph id="H3A8D5DA58FFF42B1B0DA6D9EB000C100"><enum>(10)</enum><header>State</header><text>The term <quote>State</quote> 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.</text></paragraph></subsection> 
<subsection id="H9317446EE04F44E8B20474A739621D81"><enum>(f)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H374470869B9645D9BE62880B9493E885" section-type="subsequent-section"><enum>40202.</enum><header>Home loan program</header> 
<subsection id="H047A2C394A804CBD98BEFC3E3A4FCAF7"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HBCF510B8EFDD46A6BE4056C3530144EA"><enum>(1)</enum><text display-inline="yes-display-inline">$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);</text></paragraph> 
<paragraph id="HFF1E0929CEF74D27810D09B4CE14DDBC"><enum>(2)</enum><text>$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;</text></paragraph> 
<paragraph id="H57DE8C0CE6DF42EDABD24378352BA0C8"><enum>(3)</enum><text>$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);</text></paragraph> 
<paragraph id="H0E4C045C47584766924D815873642B6F"><enum>(4)</enum><text>$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</text></paragraph> 
<paragraph id="HCF4E8BC279E44F86B5EC85A4B3A016F7"><enum>(5)</enum><text>$300,000,000 to the Secretary of Treasury for the costs of carrying out the program under this section.</text></paragraph></subsection> 
<subsection id="HF1A124CBE2EB4676A766526237818D21"><enum>(b)</enum><header>Use of funds</header> 
<paragraph id="HC3492E84353C41998C4DCFC2FDE21D88"><enum>(1)</enum><header>In general</header> 
<subparagraph id="H3D855726DC444C80A361E5EE09DD5721"><enum>(A)</enum><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H0B36C4C6E54F4A1DA0D56F5F85D5FD18"><enum>(B)</enum><text display-inline="yes-display-inline">The Secretary of the Treasury shall use the funds provided under subsections (a)(5) and (b)(2) to—</text> 
<clause id="HF33574F21046474CA6A9F5DA472601AF"><enum>(i)</enum><text>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;</text></clause> 
<clause id="H5BA333CB02BF4558A2975F3798188978"><enum>(ii)</enum><text>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</text></clause> 
<clause id="H95ABF6BA513B4D0891C8E4276B02DF5B"><enum>(iii)</enum><text>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.</text></clause></subparagraph></paragraph> 
<paragraph id="H89EBC9BB32504CDD903FD6AF2CD2BBF5"><enum>(2)</enum><header>Transfer of amounts to Treasury</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H508B53195367482982FC81B52E728781"><enum>(3)</enum><header>Use of proceeds</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="H64E4748B66694C82A7D8296A09C5E497"><enum>(c)</enum><header>Limitation on aggregate loan insurance or guarantee authority</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HB5C4A60C954E4483946508C070F25B13"><enum>(d)</enum><header>GNMA guarantee authority and fee</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HFF1791C4734342CE85BFC367ED7B4979"><enum>(e)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H958287AD46AC476B901E955C0F6F414E"><enum>(1)</enum><header>Covered mortgage loan</header> 
<subparagraph id="H3414DC8F70594A0BBF8BDD78496A181C"><enum>(A)</enum><header>In general</header><text>The term <quote>covered mortgage loan</quote> means, for purposes of the Program established by the Secretary of Housing and Urban Development, a mortgage loan that—</text> 
<clause id="HD280D675A96547ABB3C21E74E0ABA53C"><enum>(i)</enum><text display-inline="yes-display-inline">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;</text></clause> 
<clause id="H1EEC67F604FA416ABCC2EF2246CD49BD"><enum>(ii)</enum><text display-inline="yes-display-inline">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;</text></clause> 
<clause id="H76940C49834C42B18FFFFAB807F29A74"><enum>(iii)</enum><text>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;</text></clause> 
<clause id="HEC0DD5617CFA46978BE0D71A56E4CD6A"><enum>(iv)</enum><text>involves a rate of interest that is fixed over the term of the mortgage loan; and</text></clause> 
<clause id="HEDF0DD0B63AE4FFE85A28B1574DDF065"><enum>(v)</enum><text>is secured by a single-family residence that is the principal residence of an eligible homebuyer.</text></clause></subparagraph> 
<subparagraph id="H17FCCA73B5DB4D3FA2743FD372960879"><enum>(B)</enum><text>The term <quote>covered mortgage loan</quote> 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—</text> 
<clause id="H8A12C1A314654ECAAED557BC204CF687"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="H06F70BF60D2D487E8B03C04B120B4F0B"><enum>(ii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="H1C9FB539C6474B708CA877D27B5DA6FA"><enum>(C)</enum><header>Waiver and alternative requirements</header><text display-inline="yes-display-inline">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) 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.</text></subparagraph></paragraph> 
<paragraph id="H465ACB722B5446D2B88D6555CB12B660"><enum>(2)</enum><header>Eligible homebuyer</header><text>The term <quote>eligible homebuyer</quote> means an individual who—</text> 
<subparagraph id="H1E549448E95A4515862B96085DA9CD07"><enum>(A)</enum><text display-inline="yes-display-inline">for purposes of the Program established by the Secretary of Housing and Urban Development—</text> 
<clause id="HAB1DD473ECD149D9980F3F6AE201C56F"><enum>(i)</enum><text> has an annual household income that is less than or equal to—</text> 
<subclause id="HE58F0EAE58E042E1B7EFCB3F62B9F2E2"><enum>(I)</enum><text>120 percent of median income for the area, as determined by the Secretary of Housing and Urban Development for—</text> 
<item id="H99AAA8EC49CA462EB51D084131BDF8E7"><enum>(aa)</enum><text>the area in which the home to be acquired using such assistance is located; or</text></item> 
<item id="HB30CA1150A854C4C88CC50D83FCA5A3B"><enum>(bb)</enum><text>the area in which the place of residence of the homebuyer is located; or</text></item></subclause> 
<subclause id="H0F3A35FBF83348E7A9B1A601D5BEA668"><enum>(II)</enum><text display-inline="yes-display-inline">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;</text></subclause></clause> 
<clause id="HD69EC835D66D48C78C7975BFE4CB765B"><enum>(ii)</enum><text>is a first-time homebuyer, as defined in paragraph (4) of this subsection; and</text></clause> 
<clause id="H5FF2D01C05774FAEA5F25F9C08D9649A"><enum>(iii)</enum><text>is a first-generation homebuyer as defined in paragraph (3) of this subsection;</text></clause></subparagraph> 
<subparagraph id="H2B14FDDA3CD64A16AB0E23B7BA748940"><enum>(B)</enum><text>for purposes of the Program established by the Secretary of Agriculture—</text> 
<clause id="H0F5998381A22464D85C4701734600604"><enum>(i)</enum><text>meets the applicable requirements in section 502(h) of the Housing Act of 1949 (42 U.S.C. 1472(h)); and</text></clause> 
<clause id="H9E59D33689A74EB8806DAA82C617DB66"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph> 
<paragraph id="H27AA77DF8DE845839CF8FCE72E4A54B3"><enum>(3)</enum><header>First-generation homebuyer</header><text>The term <quote>first-generation homebuyer</quote> means a homebuyer that, as attested by the homebuyer, is—</text> 
<subparagraph id="HA9262B23EF1143338F1F5E798F17E761"><enum>(A)</enum><text>an individual—</text> 
<clause id="H4DB855CD061F45FEBBE0BEF001BFF47B"><enum>(i)</enum><text display-inline="yes-display-inline">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 principal residence in any State, excluding ownership of heir property; and</text></clause> 
<clause id="H95E04F7BE0E7481091C949E4EBF700F5"><enum>(ii)</enum><text>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 principal residence in any State, excluding ownership of heir property, whether the individual is a co-borrower on the loan or not; or</text></clause></subparagraph> 
<subparagraph id="H88942C9253AD4285B00CFE56FBE469D1"><enum>(B)</enum><text>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 principal residence in any State, excluding ownership of heir property, whether such individuals are co-borrowers on the loan or not.</text></subparagraph></paragraph> 
<paragraph id="H6C330A26CED3443AA9E85654C5003855"><enum>(4)</enum><header>First-time homebuyer</header><text display-inline="yes-display-inline">The term <quote>first-time homebuyer</quote> 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.</text></paragraph> 
<paragraph id="H190952CBF1844119BA9B101110301263"><enum>(5)</enum><header>Heir property</header><text>The term <quote>heir property</quote> 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.</text></paragraph> 
<paragraph id="H753423BF662C4E46B07DCE1208D5A337"><enum>(6)</enum><header>Ownership interest</header><text display-inline="yes-display-inline">The term <quote>ownership interest</quote> means any ownership, excluding any interest in heir property, in—</text> 
<subparagraph id="H5772420F7EF144C7B587D1B1ABFDD73A"><enum>(A)</enum><text>real estate in fee simple;</text></subparagraph> 
<subparagraph id="H629D1F6CFE2C4C5098E0AACE725B4D0A"><enum>(B)</enum><text>a leasehold on real estate under a lease for not less than ninety-nine years which is renewable; or</text></subparagraph> 
<subparagraph id="H75126792384C4D1086259CE098F1AA77"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H942857C92C384FE7B9B6FBA360928F37"><enum>(7)</enum><header>State</header><text display-inline="yes-display-inline">The term <quote>State</quote> 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.</text></paragraph></subsection> 
<subsection id="H6F75832125104900820266FE2AF23E42"><enum>(f)</enum><header>Reliance on borrower attestations</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HAB6237030EC74FF6A7C9405133997A50"><enum>(g)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HC25B7439E5544F6D971181C38175A564"><enum>40203.</enum><header>Investments in rural homeownership</header> 
<subsection id="H6731AE0401DF46C186D25D941D08440E"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Rural Housing Service of the Department of Agriculture, out of any money in the Treasury not otherwise appropriated, to remain available until expended—</text> 
<paragraph id="H325508EBDE6E4D02B3C35CE9E3296D33"><enum>(1)</enum><text>$90,000,000 for providing single family housing repair grants under section 504 of the Housing Act of 1949 (42 U.S.C. 1474), subject to the terms and conditions in subsection (b) of this section;</text></paragraph> 
<paragraph id="H4D7D1511FA7846D1BCD38D70D24A19C2"><enum>(2)</enum><text>$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.</text></paragraph></subsection> 
<subsection id="H8BA9676D69154D0DA2BF15A78EE184AF"><enum>(b)</enum><header>Terms and conditions</header> 
<paragraph id="H47E7FB44422A48F1AD046F13993E6846"><enum>(1)</enum><header>Eligibility</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H51E829286AAF4E32B57C374F9F181F14"><enum>(2)</enum><header>Uses</header><text>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.</text></paragraph></subsection> 
<subsection id="H94AAAE0FC8EF4187BB91AAF0D2790083"><enum>(c)</enum><header>Implementation</header><text>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.</text></subsection></section></subtitle> 
<subtitle id="H53D159416E9B4A4E9D9DC8DC89DC312C"><enum>D</enum><header>HUD Administration, Capacity Building, Technical Assistance, and Agency Oversight</header> 
<section id="HF310C9F9E93A4BF7A0057C25C4C9AE37" section-type="subsequent-section"><enum>40301.</enum><header>Program administration, training, technical assistance, capacity building, and oversight</header> 
<subsection id="H8197F25F91574051A518C48F105A03E7"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated for fiscal year 2022, out of any money in the Treasury not otherwise appropriated,—</text> 
<paragraph id="HA14A0AE62C944DC4837E58FEB298F81E"><enum>(1)</enum><text display-inline="yes-display-inline">$949,250,000 to the Secretary of Housing and Urban Development for—</text> 
<subparagraph id="H3E29C74AC00044F98D7536480BFB6EF7"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HBD209092F7454ACE8DBFED64AB9F21A9"><enum>(B)</enum><text display-inline="yes-display-inline">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;</text></subparagraph></paragraph> 
<paragraph id="H9EF01304BEF5453C8B282C8D7A11E20D"><enum>(2)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="HCAFCF860FAF54CE4B53E7CED81BB4273"><enum>(3)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="H422059A9CEF9465CADBCEBA778E397D1"><enum>(4)</enum><text display-inline="yes-display-inline">$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.</text></paragraph><continuation-text continuation-text-level="subsection">Amounts appropriated by this section shall remain available until September 30, 2031.</continuation-text></subsection> 
<subsection id="H1E302865DA3D482B833C0773D34F2096"><enum>(b)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section></subtitle> 
<subtitle id="HBA84F428A3EF40E8BCAFE69261BDF549"><enum>E</enum><header>Economic Development</header> 
<section id="H7F6339D8710D492D9D0A78DD3A0579C8" commented="no"><enum>40401.</enum><header>Minority Business Development Agency</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H92BCDBA59633479597376123C8AA3FC6" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="HF75A7D8C7C77496CAD051CF8877C0B05" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">$1,000,000,000, to remain available until September 30, 2026, for entering into grants and agreements to—</text> 
<subparagraph id="H6D7741EE399C440A86627675D769938F" commented="no"><enum>(A)</enum><text>assist the formation and growth of minority business enterprises;</text></subparagraph> 
<subparagraph id="HD36635959D4845E7B991700C4EFABF1D" commented="no"><enum>(B)</enum><text>establish and provide Federal assistance to minority business centers, specialty centers, and minority business enterprises;</text></subparagraph> 
<subparagraph id="H02CC54A8E29E4B6881097101F6722624" commented="no"><enum>(C)</enum><text>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</text></subparagraph> 
<subparagraph id="H733A969AFFF54B87930DB59965307618" commented="no"><enum>(D)</enum><text>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</text></subparagraph></paragraph> 
<paragraph id="H14D1D955F1A94AB59C36014443863A49" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">$400,000,000, to remain available until September 30, 2029, to—</text> 
<subparagraph id="H1608F2EBEC8C45FC83AE019ADFCAD8BA" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="HFA1F344F8BBC41949C18364656069186"><enum>(B)</enum><text display-inline="yes-display-inline">assist the formation and growth of minority business enterprises; </text></subparagraph> 
<subparagraph id="H78BCB53935324D1DAAC376E8A43C5B68" commented="no"><enum>(C)</enum><text>collect data relating to the needs and development of minority business enterprises; and</text></subparagraph> 
<subparagraph id="H2BA4733EEDBA4F52BBDCCE683F4B2F95" commented="no"><enum>(D)</enum><text>annually review the status of problems and programs relating to capital formation by minority business enterprises.</text></subparagraph></paragraph></section> 
<section id="H02F404962C57462483BDF7D8134F427B" section-type="subsequent-section"><enum>40402.</enum><header>Enhanced use of Defense Production Act of 1950</header> 
<subsection id="H3D529F65F68D4E67B7E1CAC23D314403"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H902345C6ECE845DCB449F66313DC062A"><enum>(b)</enum><header>Use</header><text display-inline="yes-display-inline">Amounts appropriated by subsection (a) shall be used to create, maintain, protect, expand, or restore the domestic industrial base capabilities essential for the national defense.</text></subsection></section></subtitle></title> 
<title id="H06B81956BA96409FBF98D5D1BF6F153F"><enum>V</enum><header>Committee on Homeland Security</header> 
<section id="H3BB17E163A9C4AB7A84EC54A48935E64"><enum>50001.</enum><header>Cybersecurity and Infrastructure Security Agency</header> 
<subsection id="HBAFDA08FAA824383906C77CFD45E63FC"><enum>(a)</enum><header>Improving Federal System Cybersecurity</header><text>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 the cybersecurity of Federal information systems that are not national security systems (as defined in paragraph (6) of section 3552 of title 44, United States Code) and necessary mission support activities.</text></subsection> 
<subsection id="H1F7DEDD2D14649A2B7E2C2BCF143645A"><enum>(b)</enum><header>Cybersecurity Training</header><text>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.</text></subsection> 
<subsection id="H6279F8D8DBF74A49A2B556DC0D088AD0"><enum>(c)</enum><header>Cybersecurity Awareness, Training, and Workforce Development</header><text>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.</text></subsection> 
<subsection id="H3BA9851FAAEB425A886BA11250836C7C"><enum>(d)</enum><header>Multi-State Information Sharing and Analysis Center</header><text>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.</text></subsection> 
<subsection id="H9F0E8FEC6E0D4A2B90EADA58A9B9A85E"><enum>(e)</enum><header>Cybersentry</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H851518CC42BF4F5DAE595E6C92BB4863"><enum>(f)</enum><header>Cloud security</header><text>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.</text></subsection> 
<subsection id="HF6D1D4CD082D40079A44ED55BDE13714"><enum>(g)</enum><header>Industrial control systems security</header><text display-inline="yes-display-inline">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)).</text></subsection></section> 
<section id="H772DB8F58E5042D48DFB28686B7BCEB7" commented="no" display-inline="no-display-inline" section-type="subsequent-section"><enum>50002.</enum><header>Cybersecurity assistance</header> 
<subsection id="H843620438E654EA3A3887B27B3B6FE8B" commented="no"><enum>(a)</enum><header>State and local cybersecurity recruitment and training</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="HCD05374F118747AFADEA4FBD11754F22" commented="no"><enum>(b)</enum><header>Migration to .gov domain</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H6A880603550044598FDA721D569CD616"><enum>(c)</enum><header>Limitation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H430374BB8B2B4130800722ED71F49772" display-inline="no-display-inline" section-type="subsequent-section"><enum>50003.</enum><header>Nonprofit security grant program</header> 
<subsection id="H0D44F7DAC20F4F0F91704696E9A8F3DB"><enum>(a)</enum><header>High-risk urban areas</header><text>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 expended, to the Administrator of Federal Emergency Management Agency for the Nonprofit Security Grant Program for grants to nonprofits under the Urban Area Security Initiative.</text></subsection> 
<subsection id="H1B7553F26E184BD59A431EFB68815F58"><enum>(b)</enum><header>Other areas</header><text>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 expended, 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.</text></subsection> 
<subsection id="HC05D5DC2841E4262899C17DF11012FF2" display-inline="no-display-inline"><enum>(c)</enum><header>Limitation</header><text>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.</text></subsection></section> 
<section id="HB6FB8638F54C4305962F559EBFA64D2B" display-inline="no-display-inline" section-type="subsequent-section"><enum>50004.</enum><header>Office of Chief Readiness Support Officer</header><text display-inline="no-display-inline">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.</text></section></title> 
<title style="OLC" id="HB1497FEA18194200B9316D32B9C6146F"><enum>VI</enum><header>Committee on the Judiciary</header> 
<subtitle id="HF9A3DDBD391B4A5989CCCFEE65B0C7E5"><enum>A</enum><header>Immigration Provisions</header> 
<section id="HB180295A0304409FA2CB9751697F7EBD"><enum>60001.</enum><header>Registry</header> 
<subsection id="HDFBD450C2B2F42EEA1A2917BC2F72485"><enum>(a)</enum><header>In general</header><text>Section 249 of the Immigration and Nationality Act (8 U.S.C. 1259) is amended—</text> 
<paragraph id="HFFD9BE3DE12B408F965D980BB84B18FD"><enum>(1)</enum><text>in the heading, by striking <quote><header-in-text level="section" style="OLC">1972</header-in-text></quote>; and inserting <quote><header-in-text level="section" style="OLC">2010</header-in-text></quote>; and</text></paragraph> 
<paragraph id="H9E31F1874D9E4506AD9FA927B0E5D502"><enum>(2)</enum><text>in paragraph (a), by striking <quote>1972</quote> and inserting <quote>2010</quote>.</text></paragraph></subsection> 
<subsection id="H1AF509712BE740859C97EA67E608E422"><enum>(b)</enum><header>Fees</header><text>In addition to any administrative processing fee collected in connection with an application described in section 249 of the Immigration and Nationality Act (8 U.S.C. 1259), the Secretary of Homeland Security shall collect, in the case of any alien who entered the United States during the period beginning on January 1, 1972, and ending on December 31, 2009, a supplemental fee of $1,500 in connection with each such application.</text></subsection> 
<subsection id="H2521926313554C329B68D8EBAEB112D6"><enum>(c)</enum><header>Effective date</header><text>This section and the amendments made by this section shall take effect on the earlier of the date that is—</text> 
<paragraph id="H6AA9F457C33E4CD1B97F759A5337031E"><enum>(1)</enum><text>180 days after the date of the enactment of this Act; or</text></paragraph> 
<paragraph id="HCE659080CF4348C5B5436EB4FEA9C6A7"><enum>(2)</enum><text>May 1, 2022.</text></paragraph></subsection></section> 
<section id="HB6A05EEA50CB42B195DA48E77E4D18AE"><enum>60002.</enum><header>Recapture of unused immigrant visa numbers</header> 
<subsection id="H0F75C90AFF254E6A9C3135F269590531"><enum>(a)</enum><header>Ensuring future use of all immigrant visas</header><text>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:</text> 
<quoted-block id="H6299BD99B71C4E498402AD160926E76F" style="OLC"> 
<clause id="H4E769FC11A9A43DBB69806BD61A7DEC3"><enum>(ii)</enum><text>In no case shall the number computed under subparagraph (A) be less than the sum of—</text> 
<subclause id="H67FAE698E8CD42388CDE7A1418B81CEA"><enum>(I)</enum><text>226,000; and</text></subclause> 
<subclause id="H239A2378C97241C3A69BAAD4977B8090"><enum>(II)</enum><text>the number computed under paragraph (3).</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H4CDE31ED9F114F1EA71EAE5FC6058BD1"><enum>(b)</enum><header>Recapturing unused visas</header><text>Section 201 of the Immigration and Nationality Act (8 U.S.C. 1151) is amended by adding at the end the following:</text> 
<quoted-block id="H1FB6F0E6B85E44F98DEEDA0BD355210C" style="OLC"> 
<subsection id="H05F32E85F1654DE3BFEF4E4B0C20CBE8"><enum>(g)</enum><header>Recapturing unused visas</header> 
<paragraph id="H0B21405D7DC646AE93679B6259EAE7A5"><enum>(1)</enum><header>Family-sponsored visas</header> 
<subparagraph id="H603DBA49131346E892D3555D36B54477"><enum>(A)</enum><header>In general</header><text>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).</text></subparagraph> 
<subparagraph id="H39FB627195AB4C14B6A28165D10989C6"><enum>(B)</enum><header>Unused visas</header><text>The number computed under this subparagraph is the difference, if any, between—</text> 
<clause id="H14F336C985A047CDA837D600369E63DA"><enum>(i)</enum><text>the difference, if any, between—</text> 
<subclause id="HA78E91D0759E48269863E3203698E89B"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="H972DBE62DD6B4B3CACDAC0285CAC8238"><enum>(II)</enum><text display-inline="yes-display-inline">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</text></subclause></clause> 
<clause id="H8F6AE045F89F4B218A501F9B1E958DC5"><enum>(ii)</enum><text>the number of visas resulting from the calculation under clause (i) issued under section 203(a) after fiscal year 2021.</text></clause></subparagraph></paragraph> 
<paragraph id="HFF43208BB10C4FE7955BE9F12B8570D1"><enum>(2)</enum><header>Employment-based visas</header> 
<subparagraph id="H09B0DCDD5BA041EEB7EF645A55EB3D02"><enum>(A)</enum><header>In general</header><text>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).</text></subparagraph> 
<subparagraph id="H379326701976415B81E213B7B2239AEB"><enum>(B)</enum><header>Unused visas</header><text>The number computed under this paragraph is the difference, if any, between—</text> 
<clause id="H386CECB9A5A240C7919E9613298A14B3"><enum>(i)</enum><text>the difference, if any, between—</text> 
<subclause id="HA2922BBCD917415EB8712BA651BCE4E2"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="HECD4980268994184BF547D1D77BFA9C4"><enum>(II)</enum><text display-inline="yes-display-inline">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</text></subclause></clause> 
<clause id="H0480616FCC78495392549F2316806B6E"><enum>(ii)</enum><text>the number of visas resulting from the calculation under clause (i) issued under section 203(b) after fiscal year 2021.</text></clause></subparagraph></paragraph> 
<paragraph id="H965990B67F214FB286B57A599C97AA2E"><enum>(3)</enum><header>Diversity visas</header><text>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—</text> 
<subparagraph id="H7A4134C38ABB4358837567D40442150D"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HC9EB01D13DC04F4693EBF5D6ADFB1E0F"><enum>(B)</enum><text>because of restrictions or limitations on visa processing, visa issuance, travel, or other effects associated with the COVID–19 public health emergency—</text> 
<clause id="HE24D9D19523A4501A2705225FC07D645"><enum>(i)</enum><text>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</text></clause> 
<clause id="H6C0135CE142E46D79A19EE5ACD04D590"><enum>(ii)</enum><text>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).</text></clause></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="HF1CD68D1B6E44C0FB844B567F83936B5"><enum>60003.</enum><header>Adjustment of status</header><text display-inline="no-display-inline">Section 245 of the Immigration and Nationality Act (8 U.S.C. 1255) is amended by adding at the end the following:</text> 
<quoted-block id="HA438BF09ECD648E78E7D76E40BC2D2EC" style="OLC"> 
<subsection id="HCF8132C2F5464BC1A99D5E60F5DF1F1E"><enum>(n)</enum><header>Visa availability</header> 
<paragraph id="H87B801AC06444146B4C394C0AACD87C9"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="H033123BC54F34F9899CCA455E9AA524D"><enum>(A)</enum><text>is the beneficiary of an approved petition under section 204(a)(1);</text></subparagraph> 
<subparagraph id="HA8B02FB76F9749DAA70A32CECEB6CD31"><enum>(B)</enum><text>pays a supplemental fee of $1,500, plus $250 for each derivative beneficiary; and</text></subparagraph> 
<subparagraph id="HECA64B6CF436453289054E13532E51E3"><enum>(C)</enum><text>is otherwise eligible for such adjustment.</text></subparagraph></paragraph> 
<paragraph id="H7B1A0C5AC91B4D57AFC30871D88D610B"><enum>(2)</enum><header>Exemption</header><text>The Secretary of State 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—</text> 
<subparagraph id="HF55315AC6C56484191EF39C5EAB5A420"><enum>(A)</enum><text>such alien—</text> 
<clause id="H14ED7CCC98504D4F95C194E775696596"><enum>(i)</enum><text>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</text></clause> 
<clause id="H85479CC3034B48CE922586C982CC9C43"><enum>(ii)</enum><text>pays a supplemental fee of $2,500;</text></clause></subparagraph> 
<subparagraph id="H823CED32411149A1918F742939AEFB35"><enum>(B)</enum><text>such alien—</text> 
<clause id="H17CEA0909BC34AC4BC5C06D6C23F7FB1"><enum>(i)</enum><text>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</text></clause> 
<clause id="H8F25488902C1459D8816E4C531CD9827"><enum>(ii)</enum><text>pays a supplemental fee of $5,000; or</text></clause></subparagraph> 
<subparagraph id="HDB33F2CDCE274DB0A6C3CE18F6D5EABE"><enum>(C)</enum><text>such alien—</text> 
<clause id="H898A2F11B1C64DCDACA340BAEE94A4F7"><enum>(i)</enum><text>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</text></clause> 
<clause id="H2708D7096D8E42F8B00D5EAF8EE8C862"><enum>(ii)</enum><text>pays a supplemental fee of $50,000.</text></clause></subparagraph></paragraph> 
<paragraph id="HC60E6252A38E49858637571CAC024BE5"><enum>(3)</enum><header>Effective date</header> 
<subparagraph id="H7179A20D3F244E248AA21B6FB6F2828A"><enum>(A)</enum><header>In general</header><text>The provisions of this subsection—</text> 
<clause id="H0C055DD9DE5644659AE39D602BD3E18F"><enum>(i)</enum><text>shall take effect on the earlier of the date that is—</text> 
<subclause id="HE5BE4C06E99D42EDA55F1D6C3C434D7E"><enum>(I)</enum><text>180 days after the date of the enactment of this subsection; or</text></subclause> 
<subclause id="H1BF4837731E34529B88CFAAC72C18A95"><enum>(II)</enum><text>May 1, 2022; and</text></subclause></clause> 
<clause id="HBA001393EB6148C3881632C4648CB9AA"><enum>(ii)</enum><text>except as provided in subparagraph (B), shall cease to have effect on September 30, 2031.</text></clause></subparagraph> 
<subparagraph id="H9BDF70A6A1A0408AA025E724D56ADE75"><enum>(B)</enum><header>Continuation</header><text>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.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H909756844098476483C7294F46921FE9"><enum>60004.</enum><header>Additional supplemental fees</header> 
<subsection id="H19AA0901C5C046DF99E9725D9C7A35F2"><enum>(a)</enum><header>Treasury</header><text>The fees described in this section, section 60001, and section 245(n) of the Immigration and Nationality Act, as added by this subtitle—</text> 
<paragraph id="H4002ABED84D74854B7F4F81E0D81D6A6"><enum>(1)</enum><text>shall be deposited in the general fund of the Treasury; and</text></paragraph> 
<paragraph id="HA4A4A5D3A72C49D0B487BAE605E54CA3"><enum>(2)</enum><text>may not be waived, in whole or in part, by the Secretary of Homeland Security.</text></paragraph></subsection> 
<subsection id="H3C199236B0C1423089A01E7221D9FA29"><enum>(b)</enum><header>Immigrant visa petitions</header><text>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—</text> 
<paragraph id="HD35EA9F9719D40CBAD0C3C26013598BC"><enum>(1)</enum><text>$100 in connection with each petition filed under—</text> 
<subparagraph id="H42B6C239BD514DDFAF31460A771C1A22"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HE8898EAA19B545F6A113823D71221FDB"><enum>(B)</enum><text>section 204(a)(1)(B)(i)(I) of such Act (8 U.S.C. 1154(a)(1)(B)(i)(I));</text></subparagraph></paragraph> 
<paragraph id="H863C47B8F6B2446BB03C88CE2DDF2E18"><enum>(2)</enum><text>$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</text></paragraph> 
<paragraph id="H4D07D7D6DFD44E1AA818CB4DCCF641BD"><enum>(3)</enum><text>$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)).</text></paragraph></subsection> 
<subsection id="H284A8250D3484152A6C850B3C0EE8FD1"><enum>(c)</enum><header>Form I-94 or Form I-94W</header><text>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.</text></subsection> 
<subsection id="H8CB893D9986840B0B8348280BF209B96"><enum>(d)</enum><header>Student and exchange visitors</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H91D9AB3B8C77400DA95AFF6C23C10A35"><enum>(e)</enum><header>Permanent resident card replacement</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H94C2E49EDE744B1C81A55043CAA13BA8"><enum>(f)</enum><header>Nonimmigrant visa petitions</header><text display-inline="yes-display-inline">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)).</text></subsection> 
<subsection id="HCB63BCDB1BFC4BBAA007D54E888D3BAA"><enum>(g)</enum><header>Extend/change status</header><text display-inline="yes-display-inline">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. </text></subsection> 
<subsection id="H80D730C614094BB0B5CB4903C55CE9EE"><enum>(h)</enum><header>Employment authorization</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HF0A60A641B464584AF139ACC93A19C00"><enum>(1)</enum><text>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));</text></paragraph> 
<paragraph id="HC86E7EA0824F4DEEB19BC74A3795E56A"><enum>(2)</enum><text>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</text></paragraph> 
<paragraph id="HB8853DB97A5341389BE03CEA89715A0D"><enum>(3)</enum><text>as an applicant for adjustment of status under section 245(a) of such Act (8 U.S.C. 1255(a)).</text></paragraph></subsection> 
<subsection id="HDADCDBA9E7B74EF1B638A53BCD4DF55E"><enum>(i)</enum><header>Nonimmigrant visas</header><text display-inline="yes-display-inline">In addition to any other fee collected in connection with the issuance of a nonimmigrant visa, the Secretary of State shall collect a supplemental fee in the amount of $75 in connection with each such visa that is issued for a classification under section 101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)).</text></subsection> 
<subsection id="HCBEB97A7F0824046A16D498B634BEAFF"><enum>(j)</enum><header>Effective date</header><text>The fees authorized by this section shall take effect on the earlier of the date that is—</text> 
<paragraph id="HC4D5DA0F38EC424F891B0C15556C651D"><enum>(1)</enum><text>180 days after the date of the enactment of this Act; and</text></paragraph> 
<paragraph id="H49C327BACCF94431B8F605330A019701"><enum>(2)</enum><text>May 1, 2022.</text></paragraph></subsection></section> 
<section id="HB4F694FE354B437F8672ED11958F9B26"><enum>60005.</enum><header>U.S. Citizenship and Immigration Services</header><text display-inline="no-display-inline">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 sections 249 of the Immigration and Nationality Act (8 U.S.C. 1259), as amended by 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.</text></section></subtitle> 
<subtitle id="H1180697181104CA6A8745515493C1FCB"><enum>B</enum><header>Community Violence Prevention</header> 
<section id="HC7A8C7C57AD04BCE8079DAF7D2D371E7"><enum>61001.</enum><header>Funding for community-based violence intervention initiatives</header> 
<subsection id="H5EA71449BEE9492490FE251ECB3B20CE"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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). </text></subsection> 
<subsection id="HDF28F5BAA5254EF896F46B41759C984E"><enum>(b)</enum><header>Use of funding</header><text>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)—</text> 
<paragraph id="HD609C7C69F5F48C19CCA374CBD77F574"><enum>(1)</enum><text>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; </text></paragraph> 
<paragraph id="HD7C58F249961452CB9458A301AC08072"><enum>(2)</enum><text display-inline="yes-display-inline">to support training, technical assistance, research, evaluation, and data collection on strategies to effectively reduce community violence and ensure public safety; and </text></paragraph> 
<paragraph id="H753E4A419F3345B9B8683C4A773FF42E"><enum>(3)</enum><text display-inline="yes-display-inline">to support research, evaluation, and data collection on the differing impact of community violence on demographic categories.</text></paragraph></subsection></section></subtitle> 
<subtitle id="H091D60DE872B42E1A85D749D6C1233C1"><enum>C</enum><header>Antitrust</header> 
<section id="H26E6ED0BDA58456C95237C0DDC192378"><enum>62001.</enum><header>Antitrust division</header><text display-inline="no-display-inline">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, $900,000,000, 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.</text></section> 
<section id="H69B2F0C9E1AE40B19A88DE467695BB78"><enum>62002.</enum><header>Federal trade commission funding for unfair competition and antitrust enforcement work</header><text display-inline="no-display-inline">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, $100,000,000 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.</text></section></subtitle></title> 
<title id="HAA39E5D330CA4B2DBD490E5E426725D5"><enum>VII</enum><header>COMMITTEE ON NATURAL RESOURCES </header> 
<subtitle id="HF19C3DBFD4C341DC9A3E364FE0BBF883"><enum>A</enum><header>Native American and Native Hawaiian Affairs</header> 
<section id="HC41B923620864884845C69E780BDED5E"><enum>70101.</enum><header>Tribal climate resilience</header> 
<subsection id="H2FA94882863C47A8BFFDA0A79FF20F8F"><enum>(a)</enum><header>Tribal climate resilience and adaptation</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H0DB32AB79FF240908C561685C7296CEF"><enum>(b)</enum><header>Bureau of Indian Affairs fish hatcheries</header><text>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.</text></subsection> 
<subsection id="H534AAE37C9D7450FA363AE8C7EEB2394"><enum>(c)</enum><header>Administration</header><text display-inline="yes-display-inline">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</text></subsection> 
<subsection id="H1799672FE65B424983BDE313FC55A7ED"><enum>(d)</enum><header>Small and needy program</header><text>Amounts made available under this section shall be excluded from the calculation of funds received by those Tribal governments that participate in the <quote>Small and Needy</quote> program.</text></subsection> 
<subsection id="H94CDCC6CC4944F7792843409537E4BC7"><enum>(e)</enum><header>Distribution; use of funds</header><text>Amounts made available under this section that are distributed to Indian Tribes and Tribal organizations—</text> 
<paragraph id="H96AAE5F37C164813AAC27E7668B6C4B4"><enum>(1)</enum><text>shall be distributed on a 1-time basis; and</text></paragraph> 
<paragraph id="H9FCC073B56204F92BA36C587E6DC7652"><enum>(2)</enum><text>shall only be used for the purposes identified under the applicable subsection.</text></paragraph></subsection></section> 
<section id="HF3931F6DB8BF453B8BD3B3290E4A6453"><enum>70102.</enum><header>Native Hawaiian climate resilience</header> 
<subsection id="H4E1C4E520C9C4D2CBB771DE8BCB55A6D"><enum>(a)</enum><header>Native Hawaiian climate resilience and adaptation</header><text>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.</text></subsection> 
<subsection id="H04240AE3D18D496CB4C63C069CD399C3"><enum>(b)</enum><header>Administration</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H91E832BB6A124644967CDA141716C45D"><enum>70103.</enum><header>Tribal electrification program</header> 
<subsection id="H8411DAD7103247588BC09E743A72B831"><enum>(a)</enum><header>Tribal electrification program</header><text>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—</text> 
<paragraph id="H52B21ABF332E45A68552AC06F4DB6752"><enum>(1)</enum><text>the provision of electricity to unelectrified Tribal homes through renewable energy systems;</text></paragraph> 
<paragraph id="H470F88B3DDDD4BF9814B32B4BE08104F"><enum>(2)</enum><text>transitioning electrified Tribal homes to renewable energy systems; and</text></paragraph> 
<paragraph id="HBBB196E13B7D492392190461F4DE6C85"><enum>(3)</enum><text>associated home repairs and retrofitting necessary to install the renewable energy systems authorized under paragraphs (1) and (2).</text></paragraph></subsection> 
<subsection id="HA157DBE892594BA29395C1CFD12F5CB8"><enum>(b)</enum><header>Administration</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HE0875AABD747414CB296D7274F4141DE"><enum>(c)</enum><header>Small and needy program</header><text>Amounts made available under this section shall be excluded from the calculation of funds received by those Tribal governments that participate in the <quote>Small and Needy</quote> program.</text></subsection> 
<subsection id="HA55DB7684E2F407C904275B91073F3BE"><enum>(d)</enum><header>Distribution; use of funds</header><text>Amounts made available under this section that are distributed to Indian Tribes and Tribal organizations—</text> 
<paragraph id="H2ED5D67C5C3140DDAFEAD038F9461A2F"><enum>(1)</enum><text>shall be distributed on a 1-time basis; and</text></paragraph> 
<paragraph id="HF6BBFE4A6A33400F8FB74FB01C030153"><enum>(2)</enum><text>shall only be used for the purposes identified under the applicable subsection.</text></paragraph></subsection></section> 
<section id="H63029A98F24E4928B5F0A6B87FA9F890"><enum>70104.</enum><header>Emergency drought relief for Tribes</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HECFE9E62ECCB4E4985818B02DC26EE45"><enum>70105.</enum><header>Native American Consultation Resource Center</header> 
<subsection id="H61BA98D6601240AE9E8062647539A0F0"><enum>(a)</enum><header>In general</header><text>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—</text> 
<paragraph id="H12C30FC5C5934E03BFB7A87CA8B75FA7"><enum>(1)</enum><text>the protection of the natural and cultural resources of Native Americans;</text></paragraph> 
<paragraph id="H66E5E9CBB1AF4808A13F3DD1A72CC522"><enum>(2)</enum><text>land use planning and development that impacts Indian Tribes and the Native Hawaiian Community; and</text></paragraph> 
<paragraph id="H0A85C3BC81C442C0B55D7817D03E592E"><enum>(3)</enum><text>infrastructure projects that impact Indian Tribes and the Native Hawaiian Community.</text></paragraph></subsection> 
<subsection id="H84A713EA12CF47BA89424AB2ED82382E"><enum>(b)</enum><header>Definition</header><text>In this section, the term <quote>Native American</quote> means—</text> 
<paragraph id="H06C89B50C28B494BA46A896C1839C2EE" display-inline="no-display-inline"><enum>(1)</enum><text>an Indian;</text></paragraph> 
<paragraph id="HE2C249AD0F0C42C08148B95F88658E6F"><enum>(2)</enum><text display-inline="yes-display-inline">a Native Hawaiian (as defined in paragraph (10) of section 2 of the Native American Graves Protection and Repatriation Act (25 U.S.C. 3001)); and</text></paragraph> 
<paragraph id="H48E333BC148743FC9A79F6D5B8E9E3AD"><enum>(3)</enum><text display-inline="yes-display-inline">a Native (as defined in subsection (b) of section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602)).</text></paragraph></subsection></section> 
<section id="HD5A6AED691314E16AC1C329BB8B2E01C"><enum>70106.</enum><header>Indian Health Service</header> 
<subsection id="H4ED6393283C34060BD7C87B71C3B470A"><enum>(a)</enum><header>Maintenance and improvement</header><text>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 an Indian Tribe or Tribal organization.</text></subsection> 
<subsection id="H0C4BC959373F46E99487EC591CF5A188"><enum>(b)</enum><header>Mental health and substance use disorders</header><text>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.</text></subsection> 
<subsection id="H5C6E0483E1384FA4A997145609F62F52"><enum>(c)</enum><header>Priority health care facilities</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H4B8714907C5A4DDD8DA0DA96E5BC5487"><enum>(d)</enum><header>Small ambulatory</header><text>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.</text></subsection> 
<subsection id="H2D2E083622A44991BADB0D565BA02D8D"><enum>(e)</enum><header>Urban Indian organizations</header><text>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 the renovation, construction, expansion, equipping, and improvement of facilities owned or leased by an Urban Indian organization.</text></subsection> 
<subsection id="HBC20971FD908418A884C60861428149D"><enum>(f)</enum><header>Epidemiology centers</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H8EE21A7042CB4DD6A4061D51D8E2B2BF"><enum>(g)</enum><header>Environmental health and facilities support activities</header><text>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.</text></subsection> 
<subsection id="H4BC23D21F1B042E1948650B03ABD0007"><enum>(h)</enum><header>Distribution; use of funds</header><text>Amounts appropriated under this section that are distributed to Indian Tribes and Tribal organizations—</text> 
<paragraph id="H88884F3659CE4232B066475B4BF48675"><enum>(1)</enum><text>shall be distributed on a 1-time basis; and</text></paragraph> 
<paragraph id="HA261B170A6F54EBFA61E7ADDAE3117BC"><enum>(2)</enum><text>shall only be used for the purposes identified under the applicable subsection.</text></paragraph></subsection></section> 
<section id="H52E7F1A17A63422BA265B6A2E579C2DC"><enum>70107.</enum><header>Tribal public safety</header> 
<subsection id="HFAD2A210AD8A4A90A61970207712392F"><enum>(a)</enum><header>Public safety and justice</header><text>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.</text></subsection> 
<subsection id="H608DF479CF154915A9D9072A73C06A43"><enum>(b)</enum><header>Administration</header><text>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.</text></subsection> 
<subsection id="H5D0B5DD3FDC34591BAE61B2FBE39F4C4"><enum>(c)</enum><header>Small and needy program</header><text>Amounts made available under this section shall be excluded from the calculation of funds received by those Tribal governments that participate in the <quote>Small and Needy</quote> program.</text></subsection> 
<subsection id="H3DEC8CBF810F4283896B412CB0CF6618"><enum>(d)</enum><header>Distribution; use of funds</header><text>Amounts made available under this section that are distributed to Indian Tribes and Tribal organizations—</text> 
<paragraph id="H1669765918774AA296ADDF85B2B75519"><enum>(1)</enum><text>shall be distributed on a 1-time basis; and</text></paragraph> 
<paragraph id="HE934180365ED48BDB36AE2057FBFF806"><enum>(2)</enum><text>shall only be used for the purposes identified under the applicable subsection.</text></paragraph></subsection></section> 
<section id="H595A967510174B1AB4C5A6F53DD54AD8"><enum>70108.</enum><header>Bureau of Indian Affairs and Tribal roads</header> 
<subsection id="HCEBC9E7E60734316854D8BA07F904AC0"><enum>(a)</enum><header>Roads</header><text>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—</text> 
<paragraph id="H991CCDC022ED42C0BDB4738E6841264D"><enum>(1)</enum><text>for road maintenance;</text></paragraph> 
<paragraph id="H408265A0A6E541ECB7F77235E91C9225"><enum>(2)</enum><text>for planning, design, construction, and reconstruction activities; and</text></paragraph> 
<paragraph id="HAF2F2DE120A945F9A921B457A4E7F94D"><enum>(3)</enum><text>to address the deferred road maintenance backlog at the Bureau of Indian Affairs.</text></paragraph></subsection> 
<subsection id="HEFEDCD4EF8194E02927F5B66E7DBB1D1"><enum>(b)</enum><header>Administration</header><text>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.</text></subsection></section></subtitle> 
<subtitle id="H45FA73C2B4964B29869777EC7A785CE0"><enum>B</enum><header>National Oceanic and Atmospheric Administration</header> 
<section id="H1F69D082A99F4D2798598688A04B68AE"><enum>70201.</enum><header>Investing in coastal communities and climate resilience</header><text display-inline="no-display-inline">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, Indian Tribes, 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.</text></section> 
<section id="H2AED501FE4E9412CA730829D5CFC2028"><enum>70202.</enum><header>Pacific salmon restoration and conservation</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H6B93C657D6A6483C814E6D6B9BFCE59E"><enum>70203.</enum><header>Marine fisheries infrastructure</header><text display-inline="no-display-inline">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 Indian Tribes, 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.</text></section> 
<section id="H2315A195F3B14165B9B2037F3F138DCB"><enum>70204.</enum><header>Marine fisheries and marine mammal stock assessments, surveys, and research and management</header><text display-inline="no-display-inline">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)).</text></section> 
<section id="H86F905E4BEA444C2A92AF2A78E8D3CF9"><enum>70205.</enum><header>Facilities of the National Oceanic and Atmospheric Administration and National Marine Sanctuaries</header> 
<subsection id="HED632AE9406743C2B2D44B19EA5421DA"><enum>(a)</enum><header>National Oceanic and Atmospheric Administration Facilities</header><text display-inline="yes-display-inline">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, fisheries laboratories, and other laboratory facilities.</text></subsection> 
<subsection id="H68A95D1904A34D0C9834B20AD2CFE832"><enum>(b)</enum><header>National marine sanctuaries facilities</header><text>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)).</text></subsection></section> 
<section id="HCA13185ED5E44EDAAA1199C5EF5ECB06"><enum>70206.</enum><header>NOAA Efficient and Effective Reviews</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H3343E13138C944D4B8A681EA49B366C8"><enum>70207.</enum><header>Seafood import monitoring program</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="H6AD1BBAC45D14BFC89E67002DA198F4E"><enum>C</enum><header>United States Fish and Wildlife Service</header> 
<section id="H71B1ECA54CA14F898A06F57C2CD3325A"><enum>70301.</enum><header>Endangered Species Act recovery plans</header><text display-inline="no-display-inline">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)).</text></section> 
<section id="H37BC556E86634817A7AA32A6D44E6D68"><enum>70302.</enum><header>Island plant conservation</header> 
<subsection id="HB4A48B0406B44638AA386389B875F5BE"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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)).</text></subsection> 
<subsection id="H22711A72F57941D1A5A9EDF9AACEAF22"><enum>(b)</enum><header>Administrative expenses</header><text display-inline="yes-display-inline">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, for necessary administrative expenses associated with carrying out this section.</text></subsection></section> 
<section id="HB013AF5CE7FE44DE987CAA3D76C86A2E"><enum>70303.</enum><header>Pollinator conservation</header> 
<subsection id="H0FBC95CBACBF45618B1AC5FC468D05A0"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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)).</text></subsection> 
<subsection id="H3CE9D7937F0543F999AEF9E46E7C0280"><enum>(b)</enum><header>Administrative expenses</header><text display-inline="yes-display-inline">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, for necessary administrative expenses associated with carrying out this section.</text></subsection></section> 
<section id="H59015D7D6B0646CEAC081531B42B5EA3"><enum>70304.</enum><header>Mussel conservation</header> 
<subsection id="HDAE1291DC0D24133A5909AF9A3D63652"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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)).</text></subsection> 
<subsection id="H06642F84BC3C40A0B14ACB5090DBAF0F"><enum>(b)</enum><header>Administrative expenses</header><text display-inline="yes-display-inline">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, for necessary administrative expenses associated with carrying out this section.</text></subsection></section> 
<section id="HBB4E955008EC41ADA3619B4DCB49688B"><enum>70305.</enum><header>Desert fish conservation</header> 
<subsection id="H4A6057B3018B4B3DB9B707CD9291F04D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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)).</text></subsection> 
<subsection id="HD93F983C72D645F2A0125692D0683C0A"><enum>(b)</enum><header>Administrative expenses</header><text display-inline="yes-display-inline">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, for necessary administrative expenses associated with carrying out this section.</text></subsection></section> 
<section id="H8E43D14B1BFE4900AE1AD736F0A1371F"><enum>70306.</enum><header>Funding for the United States Fish and Wildlife Service to address climate-induced weather events</header> 
<subsection id="H3275618373474ABEA8DBA3F1A1655677"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H6B6B372F02BD4B9DB5E133E774388486"><enum>(1)</enum><text>addressing the threat of invasive species;</text></paragraph> 
<paragraph id="H0F59905DF8DB46259B7A195961F672A8"><enum>(2)</enum><text>increasing the resiliency and capacity of habitats and infrastructure to withstand climate-induced weather events; and</text></paragraph> 
<paragraph id="H86541A9A0E9F44E2AC2AB08D06ECA14E"><enum>(3)</enum><text>reducing the amount of damage caused by climate-induced weather events.</text></paragraph><continuation-text continuation-text-level="subsection">The United States Fish and Wildlife Service may provide grants under this subsection with no cost-share requirement.</continuation-text></subsection> 
<subsection id="HF85F7AF79CA24EAEAD48E42CA191B4D6"><enum>(b)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H5D17733A653544B5AE5017D3B4312116"><enum>70307.</enum><header>Wildlife corridor conservation</header> 
<subsection id="H894C1103171C494099A4E52FA439E725"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H3308D328798E42B492FC5C63D7618FD2"><enum>(1)</enum><text>mapping wildlife corridors;</text></paragraph> 
<paragraph id="HCCF97534D90F4BA6830D5EE573AE9F2C"><enum>(2)</enum><text>the conservation and restoration of wildlife corridors; and</text></paragraph> 
<paragraph id="H1582AF0DBD094DFE92D3D23DC9E47F8B"><enum>(3)</enum><text>addressing the conservation and restoration of wildlife corridors—</text> 
<subparagraph id="H8EE39FD3906041A593610E34F2BCD89C"><enum>(A)</enum><text>on land included in the National Wildlife Refuge System; and</text></subparagraph> 
<subparagraph id="H2E337B8A5EBC4CBA85B8B7A247135E32"><enum>(B)</enum><text>on private land through—</text> 
<clause id="H632B139CDFEA43E5B3BCDC02AA3C4982"><enum>(i)</enum><text>the Partners for Fish and Wildlife Program of the United States Fish and Wildlife Service;</text></clause> 
<clause id="HB81F26A119864D53BF1C3966714625D1"><enum>(ii)</enum><text>the Coastal Program of the United States Fish and Wildlife Service; and</text></clause> 
<clause id="H4DC21DD0D5F44BC5BB595801D35BEE9C"><enum>(iii)</enum><text>Migratory Bird Joint Ventures.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H401C0851D93F494887FCD067B482D5BF"><enum>(b)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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, for necessary administrative expenses associated with carrying out this section.</text></subsection></section> 
<section id="H50E4A2CCECAE461F900998AD48E40934"><enum>70308.</enum><header>Grassland restoration</header> 
<subsection id="H8B29AF6A64EC49DE8560D67DD08AE6E8"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H91445C1BFECA43009C5FEBD1B7116B80"><enum>(b)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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, for necessary administrative expenses associated with carrying out this section.</text></subsection></section></subtitle> 
<subtitle id="HDDD48497D24B4549B6E8FD7D99EC6E89"><enum>D</enum><header>Water Resources Research and Technology Institutes</header> 
<section id="HCF839C31D47C4A1581B891114D9E3682"><enum>70401.</enum><header>Water Resources Research and Technology Institutes</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="H0980C706A06B4F959AB9A79F47A303F3"><enum>E</enum><header>Council on Environmental Quality</header> 
<section id="H86E417C1E52845939D4EE70FBC9AC767"><enum>70501.</enum><header>Environmental and climate data collection</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H460258D7E534427198FFCE712B490D5B"><enum>(1)</enum><text>to support data collection efforts relating to—</text> 
<subparagraph id="H67DC175122C14DCAA35438206EF0C257"><enum>(A)</enum><text>disproportionate negative environmental harms and climate impacts; and</text></subparagraph> 
<subparagraph id="H50D766D8C8D947E386BA9ED7F0AA9F7C"><enum>(B)</enum><text>cumulative impacts of pollution and temperature rise;</text></subparagraph></paragraph> 
<paragraph id="H9C1655D941794452945B7093E6D5C48F"><enum>(2)</enum><text>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</text></paragraph> 
<paragraph id="H77A3C9EFD58F4456A769714B24EF4C19"><enum>(3)</enum><text>to support efforts to ensure that any mapping or screening tool is accessible to community-based organizations and community members.</text></paragraph></section> 
<section id="HD104EE424A2B4084B4B0E37EE0DE8E0A"><enum>70502.</enum><header>Council on environmental quality efficient and effective environmental reviews</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="HE52486A923824187A9FBC412863FFB4E"><enum>F</enum><header>Department of the Interior Efficient and Effective Reviews</header> 
<section id="H688E4B9E6C1C453A942386DEC99164BB"><enum>70601.</enum><header>Department of the Interior Efficient and Effective Reviews</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="HB2F9FBBE44C84D57B5A8975CD7DA29B5"><enum>G</enum><header>Public Lands </header> 
<section id="HDFF2D9E109D643849008A1F279222D35"><enum>70701.</enum><header>National parks and public lands ecosystem resilience</header><text display-inline="no-display-inline">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 protection and resiliency of lands and resources 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.</text></section> 
<section id="HEF74C91D3CA34E1A9BF130A80EA645CF"><enum>70702.</enum><header>National parks and public lands ecosystem restoration</header><text display-inline="no-display-inline">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 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.</text></section> 
<section id="H63B6C9C500AA4C7DB6E462EB3BE98DD4"><enum>70703.</enum><header>Lands corps</header> 
<subsection id="H6AFEC87BDAB74746A7F0DA344B478179"><enum>(a)</enum><header>Definitions</header><text>With regard to this section:</text> 
<paragraph id="H3E73BDD145444568870836C33272E7F4"><enum>(1)</enum><header>Appropriate conservation projects</header><text display-inline="yes-display-inline">The term <term>appropriate conservation projects</term> 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.</text></paragraph> 
<paragraph id="H6D02E66EEB07400A8DA95B631668654B"><enum>(2)</enum><header>Corps programs</header><text>The term <term>corps programs</term> means a program established by a Federal, State, Tribal, Territorial, or local government, the District of Columbia, or nonprofit organization that performs appropriate conservation projects.</text></paragraph> 
<paragraph id="H73FCCD7C75114D5DB158021221640003"><enum>(3)</enum><header>Resiliency or restoration projects</header><text>The term <term>restoration or resiliency projects</term> means any project funded under sections 70701 and 70702.</text></paragraph></subsection> 
<subsection id="H5E304CE38D754FA58426D0C0AEE64AA0"><enum>(b)</enum><header>In general</header><text display-inline="yes-display-inline">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 or contracts to, or cooperative agreements with, corps programs 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.</text></subsection></section> 
<section id="HD92219E54EAF4C1E9E729A0A2B38DB80"><enum>70704.</enum><header>Wildfire management</header><text display-inline="no-display-inline">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; wildfire-related information technology and geospatial analysis; deployment of remote sensing technologies; wildfire science and research, including fireshed mapping; purchase, lease or contract of fixed-wing aircraft; assessment and deployment of technologies to limit disruptions to firefighting operations at night, in a degraded visual environment, or by unauthorized unmanned aircraft system, including the feasibility of optionally-piloted rotor-wing aircraft and containerized retardant-delivery systems; and for salaries and expenses for wildland firefighters.</text></section> 
<section id="H3AB3B8F6F2304BF2AC77630DDE3D71EA"><enum>70705.</enum><header>National Park Service Deferred Maintenance and Department of the Interior Housing</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="HF77C347263684209AEFD4BC7944D8B7D"><enum>(1)</enum><text display-inline="yes-display-inline">field employees of the National Park Service pursuant to subchapter III of chapter 1013 of title 54, United States Code;</text></paragraph> 
<paragraph id="H9571B13DEA514001B0A580B0994FAED0"><enum>(2)</enum><text display-inline="yes-display-inline">field employees of the Bureau of Land Management in a manner similar to the provision of housing under paragraph (1); and</text></paragraph> 
<paragraph id="H69E913F6E5A7468BB5E9BAFD9554F3D9"><enum>(3)</enum><text display-inline="yes-display-inline">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).</text></paragraph></section> 
<section id="H1172054AEB4B4437A969AB8743273B08"><enum>70706.</enum><header>Urban parks</header> 
<subsection id="H8665EEB493D14E3FBF9FF28E9125E858"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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. </text></subsection> 
<subsection id="HEE2AC1A51ED447E4AAC1F9DCCCBDB4DA"><enum>(b)</enum><header>Administrative expenses</header><text display-inline="yes-display-inline">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, $10,000,000, to remain available until September 30, 2026, for necessary administrative expenses associated with carrying out this section.</text></subsection></section> 
<section id="HB1BABC41F3FF47D792AE4B292DB6C8D4"><enum>70707.</enum><header>Historic preservation</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H346669D7DCAD4E609F2AC651923E2805"><enum>70708.</enum><header>National heritage areas</header><text display-inline="no-display-inline">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. </text></section> 
<section id="HF653DE9DF98745C5BA59001304B91EDE"><enum>70709.</enum><header>Withdrawals</header><text display-inline="no-display-inline"> 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, 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.</text></section></subtitle> 
<subtitle id="H5177D64FBD9A43FEBDADB24E81743D76"><enum>H</enum><header>Drought Response and Preparedness</header> 
<section id="H44513A00AC72461AA5234DD0A734F7E0"><enum>70801.</enum><header>Bureau of Reclamation potable water supply projects</header> 
<subsection id="H65334A7213964E53BB5949013F105762"><enum>(a)</enum><header>Funding for potable water supply projects</header><text>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 to 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 potable water supplies to communities or households that do not have reliable access to potable water 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).</text></subsection> 
<subsection id="HEA8AB477670F4720ADB1769C5FC0537F"><enum>(b)</enum><header>Additional funding</header><text>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 to 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 potable water supplies to communities or households that do not have reliable access to potable water 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).</text></subsection></section> 
<section id="H273D04312C7E48BFA480D0407B15A88F"><enum>70802.</enum><header>Large scale water reuse</header> 
<subsection id="H4436BDDA942B430EA48BD01DB3F7864A"><enum>(a)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H1442292212A94416A5AEDFD7B228AC95"><enum>(1)</enum><header>Eligible entity</header><text>The term <term>eligible entity</term> means—</text> 
<subparagraph id="H274B90CF521F4945BE360C73A019E5CB"><enum>(A)</enum><text>a State, Indian Tribe, municipality, irrigation district, water district, wastewater district, or other organization with water or power delivery authority;</text></subparagraph> 
<subparagraph id="HBD425FCE78914B1F871F13355279FE66"><enum>(B)</enum><text>a State, regional, or local authority, the members of which include 1 or more organizations with water or power delivery authority; or</text></subparagraph> 
<subparagraph id="H16F6AA4CD3B8418EA842F4B15FFD7873"><enum>(C)</enum><text>an agency established under State law for the joint exercise of powers or a combination of entities described in subparagraphs (A) and (B).</text></subparagraph></paragraph> 
<paragraph id="H50896168C0B440F49404BF98DDEBE4EA"><enum>(2)</enum><header>Reclamation state</header><text>The term <term>Reclamation State</term> 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).</text></paragraph></subsection> 
<subsection id="HFF8FFDFC5F9A4B6E81E9476A092B6251"><enum>(b)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HC89EFB0BB1394F8A97455CC513C65A19"><enum>(1)</enum><text>helping to advance water management plans across a multi-state area, such as drought contingency plans in the Colorado River Basin; and</text></paragraph> 
<paragraph id="HC86A025C844D405B9043392BF74EC7B1"><enum>(2)</enum><text display-inline="yes-display-inline">providing multiple benefits, including water supply reliability benefits for drought-stricken States, Tribes, and communities, and benefits from measurable reductions in water diversions.</text></paragraph></subsection> 
<subsection id="H225DCF722B6A4C648D1AD076EEEA75B4"><enum>(c)</enum><header>Total dollar cap</header><text>The Bureau of Reclamation shall not impose a total dollar cap on Federal contributions that applies to all individual projects funded under this section.</text></subsection> 
<subsection id="H40EB887CDBC54330B45531152E15ED35"><enum>(d)</enum><header>Funding eligibility</header><text>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.</text></subsection> 
<subsection id="H2B7E2A32405D486990820DBA8FFD3B11"><enum>(e)</enum><header>Treatment of conveyance</header><text>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.</text></subsection></section> 
<section id="H52F5A409C0C34DDEA7AF47E5D4B72F6E"><enum>70803.</enum><header>Addressing reduced water availability for inland water bodies</header><text display-inline="no-display-inline">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, 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.</text></section> 
<section id="H360916196D5F4BEC8557F38FB8E8EB64"><enum>70804.</enum><header>Canal repair and improvement projects</header> 
<subsection id="H6E7D3AF557324AFE94860098972C6141"><enum>(a)</enum><header>Conveyance repairs</header><text>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 <quote>Secretary</quote>) 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.</text></subsection> 
<subsection id="H0D1A26EEFD484147955FF7B9C76587AE"><enum>(b)</enum><header>Solar canal integration</header><text>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.</text></subsection></section></subtitle> 
<subtitle id="HCBA92C27A9A84144B7C1A5D9ED450F0E"><enum>I</enum><header>Insular Affairs</header> 
<section id="HE0EBFED8DA7E470FB01E39A601C97BB8"><enum>70901.</enum><header>Insular affairs critical infrastructure funding</header><text display-inline="no-display-inline">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, 2031, for critical infrastructure in the territories. Amounts made available under this section shall be distributed under paragraph (3) of subsection (c) of section 4 of Public Law 94–241 (110 Stat. 1321–178) as amended by section 118 of Public Law 104–134 (48 U.S.C. 1804(C)(3)).</text></section> 
<section id="H33092A02E645414694C28A56F815D329"><enum>70902.</enum><header>Office of insular affairs climate change technical assistance</header> 
<subsection id="H003AAEC05F684520BE782F8AD6D7316B"><enum>(a)</enum><header>In general</header><text>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.</text></subsection> 
<subsection id="H7DA9581CADD04926987379FA17D4BAC2"><enum>(b)</enum><header>Administrative expenses</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H98A91B78813C493DB268B954DAB1DF1B"><enum>70903.</enum><header>Definitions</header><text display-inline="no-display-inline">For the purposes of this subtitle:</text> 
<paragraph id="H11485052EC874A1999BEC7392530EF26"><enum>(1)</enum><header>Territories</header><text>The term <term>territories</term> means American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, and the Virgin Islands of the United States.</text></paragraph> 
<paragraph id="HE76C512CC85847F1A64872C7AFD7C254"><enum>(2)</enum><header>Territory</header><text>The term <term>territory</term> means American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, or the Virgin Islands of the United States.</text></paragraph></section></subtitle> 
<subtitle id="H295961E4EF8B4EACB5D6E46035D6AA45"><enum>J</enum><header>Offshore Wind</header> 
<section id="H31610D37823649F08284BA33E6F9AE54"><enum>71001.</enum><header>Renewable energy leasing on the outer continental shelf</header><text display-inline="no-display-inline">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 Mid Atlantic Planning Area, the South Atlantic Planning Area, the Straits of Florida Planning Area, and the Eastern Gulf of Mexico Planning Area identified on the map entitled <quote>Outer Continental Shelf Lower 48 States Planning Areas</quote> and dated October 18, 2021.</text></section> 
<section id="H361D36F1E1354AF3A763E0886C333300"><enum>71002.</enum><header>Offshore wind for the territories</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="H4E92985325D34F518D8AF85D40812798"><enum>K</enum><header>Hardrock Mining Reclamation</header> 
<section id="H4A9AB845AE454DE4AEC10BBBA9109BDA"><enum>71101.</enum><header>Hardrock mining</header> 
<subsection id="H6807F990DDA241C0B031B304FA734F68"><enum>(a)</enum><header>In general</header><text>Except as provided in subsection (b) and subject to subsection (c), production of all locatable minerals from any mining claim or mineral concentrates or products derived from locatable minerals from any such mining claim on Federal lands, as the case may be, shall be subject to a royalty of 4 percent of the gross income from mining. The claim holder or any operator to whom the claim holder has assigned the obligation to make royalty payments under the claim and any person who controls such claim holder or operator shall be liable for payment of such royalties.</text></subsection> 
<subsection id="H8422B811F57A4653A32701E1D6E0A28D"><enum>(b)</enum><header>Royalty for Federal lands subject to approved plan of operations</header><text>The royalty under subsection (a) shall be 2 percent in the case of any Federal land that is subject to an approved plan of operations on the date of enactment of this section.</text></subsection> 
<subsection id="H1431CA3260B14447A9FE9FCA83BF8537"><enum>(c)</enum><header>Federal land added to existing plans of operations</header><text>Any Federal land added through a plan modification to a mining plan of operations that is submitted after the date of enactment of this section shall be subject to the royalty that applies to Federal land under subsection (a).</text></subsection> 
<subsection id="H9534221FCEF344C7A68AB3AB6BA52AB5"><enum>(d)</enum><header>Limitation on application</header> 
<paragraph id="HF1ED3218677C4380844621DF4A2D5D7F"><enum>(1)</enum><header>In general</header><text>Any royalty under this section shall not apply to small miners. In this paragraph, the term <quote>small miner</quote> means a person (including all related parties thereto) that certifies to the Secretary of the Interior in writing that the person had annual gross income in the preceding calendar year from mineral production in an amount less than $100,000.</text></paragraph> 
<paragraph id="HC879622F99E345B0A99B7CF4570A24FE"><enum>(2)</enum><header>Related parties defined</header><text>For the purposes of this paragraph, the term <quote>related parties</quote> means, with respect to a person—</text> 
<subparagraph id="H15EAD2096D664A84AD19D9CC551F7357"><enum>(A)</enum><text>the spouse and all dependents (as defined in section 152 of the Internal Revenue Code of 1986 (26 U.S.C. 152)) of the person; or</text></subparagraph> 
<subparagraph id="H1311809E244043C5B0A5AD9AA4F3D698"><enum>(B)</enum><text>another person who is affiliated with the person, including—</text> 
<clause id="HE373DFD5964F4AA08A367D817E69EA36"><enum>(i)</enum><text>another person who controls, is controlled by, or is under common control with the person; and</text></clause> 
<clause id="HAAB463B71D9442DE85C7CF53BBEA3073"><enum>(ii)</enum><text>a subsidiary or parent company or corporation of the person.</text></clause></subparagraph></paragraph> 
<paragraph id="H6D2E9141BCEF4DB898E20EF0B3A68209"><enum>(3)</enum><header>Control defined</header><text>For purposes of this paragraph, the term <quote>control</quote> includes actual control, legal control, and the power to exercise control, through or by common directors, officers, stock holders, a voting trust, or a holding company or investment company, or any other means.</text></paragraph></subsection> 
<subsection id="H9E0649B4C2CC4D4CA7DAA2539CB871C6"><enum>(e)</enum><header>Duties of claim holders, operators, and transporters</header><text>The Secretary of the Interior shall prescribe by rule the time and manner in which—</text> 
<paragraph id="HFA7EFB9C771F4CA686D56D4C80CE5064"><enum>(1)</enum><text>a person who is required to make a royalty payment under this section shall make such payment; and</text></paragraph> 
<paragraph id="HF78DDD0487A844688138EA8472FEB6EE"><enum>(2)</enum><text>a person is subject to fines or forfeiture of mining claims for failure to comply with said rule.</text></paragraph></subsection> 
<subsection id="H3BF504F6F97B4EF9AF3162DFEAA551CB"><enum>(f)</enum><header>Gross income from mining defined</header><text>For the purposes of this section, the term <quote>gross income from mining</quote> has the same meaning as the term <quote>gross income</quote> in the Internal Revenue Code of 1986 (26 C.F.R. 61) for any hardrock mineral sources.</text></subsection> 
<subsection id="H16908C246E224281930A134946DF8EEA"><enum>(g)</enum><header>Effective date</header><text>Royalties under this section shall take effect with respect to the production of hardrock minerals after the enactment of this section, but any royalty payments attributable to production during the first 12 calendar months after the enactment of this section shall be payable at the expiration of such 12-month period.</text></subsection> 
<subsection id="HDAA3A8BF2E5142148EF780D95AD7E86D"><enum>(h)</enum><header>Use of funds</header><text>In addition to amounts otherwise appropriated for fiscal year 2022, $997,000,000 shall remain available until September 30, 2031 to the Secretary of the Interior from all amounts collected as royalties in subsections (a), (b) and (c) for all activities necessary to inventory, assess, decommission, reclaim, respond to hazardous substance releases on, and remediate abandoned locatable minerals mine land, including to revise rules and regulations to prevent undue degradation of public lands due to hardrock mining activities.</text></subsection></section></subtitle> 
<subtitle id="H095D7E2960BF43699C2F014EA578EB4A"><enum>L</enum><header>Arctic National Wildlife Refuge</header> 
<section id="H13ED4B142064485189FC6ED080CB3AEC"><enum>71201.</enum><header>Repeal of the arctic national wildlife refuge oil and gas program</header><text display-inline="no-display-inline">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.</text></section></subtitle> 
<subtitle id="H84A6363B034F44A49B51B3F556A4F11F"><enum>M</enum><header>Outer Continental Shelf Oil and Gas Leasing</header> 
<section id="HB30773639036486BACB172CCB5F1972A"><enum>71301.</enum><header>Protection of the eastern gulf, Atlantic, and pacific coasts</header><text display-inline="no-display-inline">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 <quote>Outer Continental Shelf Lower 48 States Planning Areas</quote> and dated October 18, 2021.</text></section></subtitle> 
<subtitle id="H2FAF4D673D1046A0A277F2805447CD87"><enum>N</enum><header>Fossil Fuel Resources</header> 
<section id="H30CB94FF240248ECB277413C8021FE55"><enum>71401.</enum><header>Onshore fossil fuel royalty rates</header><text display-inline="no-display-inline">All new onshore oil, gas, and coal 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, gas, or coal 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.</text></section> 
<section id="H5D47D13AAF764F4BA0919236615E1B99"><enum>71402.</enum><header>Offshore oil and gas royalty rate</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HCB420244ECC34593BAB8EFCA2F514693"><enum>71403.</enum><header>Oil and gas minimum bid</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H431D8A90B3B0434DB2C0365F9D3FF3BD"><enum>71404.</enum><header>Deferred coal bonus payments</header><text display-inline="no-display-inline">The Secretary of the Interior may not offer Federal coal leases under a system of deferred bonus payment.</text></section> 
<section id="H72D11A9B766B4530AF8BF968DB0D4A3D"><enum>71405.</enum><header>Fossil fuel rental rates</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HEDF68102034547C49A331A3EED433BFD"><enum>71406.</enum><header>Fossil fuel lease term length</header> 
<subsection id="H9F8276A49F314BB7BB493CCD2FBC45F8"><enum>(a)</enum><text>A 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.</text></subsection> 
<subsection id="HADF77263467545A4AC210DB11BC2DC0C"><enum>(b)</enum><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HDB0EDE9A60F54703967CA34A081A26ED"><enum>71407.</enum><header>Expression of interest fee</header> 
<subsection id="HC3FB0827818E4854BBC7BEC64EA3CEB5"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="HC754D1C63CC84851A8532EEF53773004"><enum>(b)</enum><header>Amount</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HDEF41F78D40D446BB7F5072E7D393035"><enum>(c)</enum><header>Adjustment of fee</header><text>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.</text></subsection></section> 
<section id="H6F0845F87D4E4263A43EF8CBBC8D3CF2"><enum>71408.</enum><header>Elimination of noncompetitive leasing</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HF1D2EC2D91134721B96701B958118226"><enum>71409.</enum><header>Oil and gas bonding requirements</header><text display-inline="no-display-inline">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, or other resources (including resources with recreation, range, mineral, watershed, fish or wildlife, natural, scenic, scientific, or historical value) 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.</text></section> 
<section id="H8247393DDE9E4E0DA48E9B85EB51C753"><enum>71410.</enum><header>Per-acre lease fees</header> 
<subsection id="H7AF5ADCA07584852982B86685258BAAA" display-inline="no-display-inline"><enum>(a)</enum><header>Oil and gas lease fees</header><text>The Secretary of the Interior shall charge onshore and offshore oil and gas leaseholders the following annual, non-refundable fees:</text> 
<paragraph id="H1A58E8894FC74AF8AE51FA0130B3E07C"><enum>(1)</enum><header>Conservation of resources fee</header><text>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.</text></paragraph> 
<paragraph id="H5868E9E87C4E4AA591C3F0C084632E2F"><enum>(2)</enum><header>Speculative leasing fee</header><text>There is established a Speculative Leasing Fee of $6 per acre per year on new nonproducing Federal onshore and offshore oil and gas leases.</text></paragraph></subsection> 
<subsection id="HD2F41F3E31BB4EA48F6BF04ECC7A5E00"><enum>(b)</enum><header>Deposit</header><text>All funds collected pursuant to subsection (a) shall be deposited into the United States Treasury General Fund.</text></subsection> 
<subsection id="HD7861DF7D1FF4BC8963D33D9EAEA9E7D"><enum>(c)</enum><header>Adjustment for inflation</header><text>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.</text></subsection></section> 
<section id="H748D08D2E67F4406A746173626D61D9A"><enum>71411.</enum><header>Offshore oil and gas inspection fees</header> 
<subsection id="HC443B9E22A0B4676AD644124AA06AD39"><enum>(a)</enum><header>In general</header> 
<paragraph id="HD97BF11E59144FF08759BDE47F1E37C9"><enum>(1)</enum><header>Establishment</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H4D08AAB45B9F445FAD8B1294BE1829C6"><enum>(A)</enum><text>at an aggregate level to offset the annual expenses of such inspections; and</text></subparagraph> 
<subparagraph id="H6364A2DD1C0747DFBD61B4EBA9F7B379"><enum>(B)</enum><text>using a schedule that reflect the differences in complexity among the classes of facilities to be inspected.</text></subparagraph></paragraph> 
<paragraph id="H7FC8072B8CBB406C85441EA380E1F96B"><enum>(2)</enum><header>Adjustment for inflation</header><text>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.</text></paragraph> 
<paragraph id="H375BDBFDA302421180573A4DD2374498"><enum>(3)</enum><header>Fees for fiscal year 2022</header> 
<subparagraph id="H4A4BE8C88F01454CA82329BFA9624EC9"><enum>(A)</enum><header>Annual fees</header><text>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:</text> 
<clause id="H1FC6369216B74C93897267B110F77270"><enum>(i)</enum><text>$11,725 for facilities with no wells, but with processing equipment or gathering lines.</text></clause> 
<clause id="H949E4E1E80ED408EB4905E0DAA4E1E14"><enum>(ii)</enum><text>$18,984 for facilities with 1 to 10 wells, with any combination of active or inactive wells.</text></clause> 
<clause id="H415D698F0CA44C119A892ED534B293E4"><enum>(iii)</enum><text>$35,176 for facilities with more than 10 wells, with any combination of active or inactive wells.</text></clause></subparagraph> 
<subparagraph id="H8BE992B066744C60A9E2FFAF7C37826C"><enum>(B)</enum><header>Fees for drilling rigs</header><text>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:</text> 
<clause id="HDADD88C4359E4B24A4E7CDAEDCA5D1EC"><enum>(i)</enum><text>$34,059 per inspection for rigs operating in water depths of 500 feet or more.</text></clause> 
<clause id="H7D28A72845244A4AB0BC281DB2A6E850"><enum>(ii)</enum><text>$18,649 per inspection for rigs operating in water depths of less than 500 feet.</text></clause></subparagraph> 
<subparagraph id="H258A31653AC943B5A4750D553FA39EF9"><enum>(C)</enum><header>Fees for non-rig units</header><text>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:</text> 
<clause id="HBCD6EBB81AFA4E12A13291CC8EE567C6"><enum>(i)</enum><text>$13,260 per inspection for non-rig units operating in water depths of 2,500 feet or more.</text></clause> 
<clause id="H774F0714E6664FBBADA06EE5F5D84B27"><enum>(ii)</enum><text>$11,530 per inspection for non-rig units operating in water depths between 500 and 2,499 feet.</text></clause> 
<clause id="H46D264CF59FD469AA9617E3CE4C837DA"><enum>(iii)</enum><text>$4,470 per inspection for non-rig units operating in water depths of less than 500 feet.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H230BFB0A01B14A629B91498460FB4CED"><enum>(b)</enum><header>Disposition</header><text>Amounts collected as fees under subsection (a) shall be deposited into the general fund of the Treasury.</text></subsection> 
<subsection id="HA8CBC81291FB47079AD578C9A80F7C72"><enum>(c)</enum><header>Billing</header> 
<paragraph id="H41713083B40948709D5C1BB2F1A4ED4D"><enum>(1)</enum><header>Annual fees</header><text>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.</text></paragraph> 
<paragraph id="H0B4D5F5204C44B4891D10732EF848798"><enum>(2)</enum><header>Fees for drilling rigs</header><text>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.</text></paragraph></subsection></section> 
<section id="H135E2F017E3B40FD8799EA4479FB577F"><enum>71412.</enum><header>Onshore oil and gas inspection fees</header> 
<subsection id="HBF50C84ADDF245E095152F84965DF27D"><enum>(a)</enum><header>In general</header><text>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.</text></subsection> 
<subsection id="HA44D01C638D94DCCB9E015B9C590FAA1"><enum>(b)</enum><header>Amount</header><text>Until the effective date of regulations under subsection (a)—</text> 
<paragraph id="HFD3929C16F3D4B08B64D00177143401C"><enum>(1)</enum><text>the amount of the fee for all States shall be $1,000 for each lease, unit, or communitization agreement; and</text></paragraph> 
<paragraph id="H5B0DA5DC2B37414E8D9506B036281839"><enum>(2)</enum><text>the Secretary of the Interior may increase the fees based upon the actual costs incurred for inspections.</text></paragraph></subsection> 
<subsection id="H79ADE7ADC1234EAD8551FC999810C404"><enum>(c)</enum><header>Assessment for fiscal year 2022</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H26609C6E37EF4A5CB3891E90742876BE"><enum>71413.</enum><header>Severance fees</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H055E7FB4BE7B441C9F4FF5DEC2AD4017"><enum>(1)</enum><text>$0.50 per barrel of oil equivalent on oil and natural gas produced from Federal lands and the Outer Continental Shelf; and</text></paragraph> 
<paragraph id="HCE8A54C71FEC42789D2992C4EECA6E5C"><enum>(2)</enum><text>$2 per metric ton of coal produced from Federal lands.</text></paragraph></section> 
<section id="H622C0C5CF03C43EF9A5ED26AD621D3F7"><enum>71414.</enum><header>Idled well fees</header> 
<subsection id="H40D14477740D4E0C81ABB7017935C80E"><enum>(a)</enum><header>In general</header><text>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.</text></subsection> 
<subsection id="H4FBCA8A5108C41A0BD4427EA7CF46383"><enum>(b)</enum><header>Amounts</header><text>Except as provided in subsection (d), the amount of the fee shall be as follows:</text> 
<paragraph id="H700AA538507148FA94E38217DA858F7F"><enum>(1)</enum><text>$500 for each well that has been considered an idled well for at least 1 year, but not more than 5 years.</text></paragraph> 
<paragraph id="HBE7F8D9F3A73452690EF4915A306EAF1"><enum>(2)</enum><text>$1,500 for each well that has been considered an idled well for at least 5 years, but not more than 10 years.</text></paragraph> 
<paragraph id="HEDFD86B8D29741CBA2FC1EAB432E7F62"><enum>(3)</enum><text>$3,500 for each well that has been considered an idled well for at least 10 years, but not more than 15 years.</text></paragraph> 
<paragraph id="H90A8327823554E04B6A8796A285D2EEA"><enum>(4)</enum><text>$7,500 for each well that has been considered an idled well for at least 15 years.</text></paragraph></subsection> 
<subsection id="HEDA8895E89324D139B1561CC8BA7BB0F"><enum>(c)</enum><header>Due date</header><text>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.</text></subsection> 
<subsection id="HBBFBE2AD499C49D9B22C755BDE62EDE5"><enum>(d)</enum><header>Adjustment for inflation</header><text>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.</text></subsection> 
<subsection id="H74BF0BAF33BE4F7D8E45C37EA1B2B108"><enum>(e)</enum><header>Deposit</header><text>All funds collected pursuant to subsection (a) shall be deposited into the United States Treasury General Fund.</text></subsection> 
<subsection id="HFE4D50149CC746E082416DB01F95FFC9"><enum>(f)</enum><header>Idled well definition</header><text>For the purposes of this section, the term <term>idled well</term> means a well that has been non-operational for at least two consecutive years and for which there is no anticipated beneficial future use.</text></subsection></section> 
<section id="HDD2BEAA78FE74210BB3CEE73C29B2305"><enum>71415.</enum><header>Annual pipeline owners fee</header> 
<subsection id="H412DF514C70F45D08DFBEE506C105EDE"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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 <quote>DOI pipelines</quote> 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.</text></subsection> 
<subsection id="H1112F34A0497417D8D0640EAF4E800C3"><enum>(b)</enum><header>Amounts</header><text>Fees established under this paragraph shall be—</text> 
<paragraph id="H5023E7ECAEFF412498172DDCC0FA1C3F"><enum>(1)</enum><text>$10,000 per mile for pipelines in water with a depth of 500 feet or greater; and</text></paragraph> 
<paragraph id="HFDAE3CCED3E44C69873C6BFF8EC78D26"><enum>(2)</enum><text>$1,000 per mile for pipelines in water depth of under 500 feet.</text></paragraph></subsection></section> 
<section id="HEBE5E670DA524C35BA8D02B82B0D36FA"><enum>71416.</enum><header>Royalties on all extracted methane</header> 
<subsection id="HA73FF549CB724FD8AC7C0140EDE227D3"><enum>(a)</enum><header>In general</header><text>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—</text> 
<paragraph id="HF850343959334765AAB918E773BF5F6F"><enum>(1)</enum><text>gas used or consumed within the area of the lease tract for the benefit of the lease; and</text></paragraph> 
<paragraph id="H3421B5EDBFA04EDF92FEF4F8299657B0"><enum>(2)</enum><text>all gas that is consumed or lost by venting, flaring, or fugitive releases through any equipment during upstream operations.</text></paragraph></subsection> 
<subsection id="H8613D4AD49094B1F9B6B0A0E3A9F5697"><enum>(b)</enum><header>Exception</header><text>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.</text></subsection></section> 
<section id="HFC8EBAF3A6D445549B5DACA7B0F0B7AD"><enum>71417.</enum><header>Elimination of royalty relief</header> 
<subsection id="H7E299A9DDAAA40D99C0BCFD2532694CC"><enum>(a)</enum><header>Limitation on authority</header><text>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.</text></subsection> 
<subsection id="H34A733B510C445DBBE53CC5791DFB5A6"><enum>(b)</enum><header>Repeal</header><text>Section 39 of the Mineral Leasing Act (30 U.S.C. 209) is repealed.</text></subsection></section></subtitle> 
<subtitle id="H1894EBD643CC48CC998AB4BE1EE9C282"><enum>O</enum><header>United States Geological Survey</header> 
<section id="HE23AFC90A3AA4B4CA07D6A14195B867D"><enum>71501.</enum><header>United States geological survey 3d elevation program</header><text display-inline="no-display-inline">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, $50,000,000, to remain available until September 30, 2031, to carry out subsection 5(d) of the National Landslide Preparedness Act (43 U.S.C. 3104(d)).</text></section> 
<section id="H252094898E5E40CAAFE4C43C138719BF"><enum>71502.</enum><header>Climate adaptation science centers</header><text display-inline="no-display-inline">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.</text></section></subtitle></title> 
<title id="H68B642473ED64EC29B9CDB1B56BD42BE"><enum>VIII</enum><header>Committee on Oversight and Reform</header> 
<section id="H4B330568B08E461A8563E2A9E5CF019D" commented="no"><enum>80001.</enum><header>General Services Administration Clean Fleets</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H4B05A7FBAC7F4AB99E36A67FF9C50667"><enum>80002.</enum><header>Funding for General Services Administration Office of Inspector General</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H77302CBA8DFD4E59930EFD96CAF6DC93"><enum>80003.</enum><header>United States Postal Service Clean Fleets</header><text display-inline="no-display-inline">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:</text> 
<paragraph id="H3A81B2D0B5044EC8A13EC1926CBD7954"><enum>(1)</enum><text display-inline="yes-display-inline">$2,573,550,000, to remain available through September 30, 2031, for the purchase of electric delivery vehicles.</text></paragraph> 
<paragraph id="H3C27E1EA067843F29F4A6ED959217534"><enum>(2)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></section> 
<section id="H123339ECBE954B3686AA23F8E5A8843A"><enum>80004.</enum><header>United States Postal Service Office of Inspector General</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HF844C6449F434E749928B45F7ED99D8E"><enum>80005.</enum><header>Government Accountability Office Oversight</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="HA18325BC823A460293E9DCA21189E573"><enum>(1)</enum><text display-inline="yes-display-inline">the distribution and use of funds appropriated under this Act; and</text></paragraph> 
<paragraph id="H12A0AB0EAE26447D9C95C811477428DA"><enum>(2)</enum><text display-inline="yes-display-inline">whether the economic, social, and environmental impacts of the funds described in paragraph (1) are equitable.</text></paragraph></section> 
<section id="H6E1697F45AD7403E80DE2D92A5A0D227"><enum>80006.</enum><header>Office of Management and Budget Oversight</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H5CC5079887D044A2B7FA420376CAFC4F"><enum>(1)</enum><text display-inline="yes-display-inline">support the implementation of this Act and the Justice40 Initiative; and</text></paragraph> 
<paragraph id="HB8A81FEC35294E958AC4F6AE030FAFE4"><enum>(2)</enum><text display-inline="yes-display-inline">track labor, equity, and environmental standards and performance.</text></paragraph></section> 
<section id="HFCF6CE3BC04A4C87B7809E6B3BA8ECDC"><enum>80007.</enum><header>General Services Administration Emerging Technologies</header><text display-inline="no-display-inline">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, 2031, for emerging and sustainable technologies, and related sustainability and environmental programs.</text></section> 
<section id="H3AC9BBA664B143E9928B81E6E8953E85"><enum>80008.</enum><header>General Services Administration Procurement and Technology</header><text display-inline="no-display-inline">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, 2031, for the purchase of goods, services, and systems to improve energy efficiency, promote the purchase of lower-carbon materials, and reduce the carbon footprint.</text></section></title> 
<title id="HF8E5D662AE6047FD9F7F51F5DBC7D7CF"><enum>IX</enum><header>Committee on Science, Space, and Technology</header> 
<section id="HB3A6316867E146188D5A4DD0997030D7" display-inline="no-display-inline" section-type="section-one"><enum>90001.</enum><header>Department of energy research, development, and demonstration activities</header> 
<subsection id="H68581D9398A8449C89DAC58A7CD4792F"><enum>(a)</enum><header>Office of Energy Efficiency and Renewable Energy</header><text>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—</text> 
<paragraph id="H6D0755F124EB48FD8C3EED61EBD7BE46"><enum>(1)</enum><text>building technologies;</text></paragraph> 
<paragraph id="HA0EB59BC7E344E3B8414D41BE0A1A5D3"><enum>(2)</enum><text>solar energy technologies;</text></paragraph> 
<paragraph id="H14650B6012024CDDA0D33AE5980A3546"><enum>(3)</enum><text>geothermal energy technologies;</text></paragraph> 
<paragraph id="HFF7C3D7679D84DFCB9F2F60FC09071C7"><enum>(4)</enum><text>wind energy technologies;</text></paragraph> 
<paragraph id="H147310FC0B0A4E8C9A68CB1487AEFFB2"><enum>(5)</enum><text>water power technologies; </text></paragraph> 
<paragraph id="H86603376B0F04EF6897B743CC8C3AAB9"><enum>(6)</enum><text>bioenergy technologies; and</text></paragraph> 
<paragraph id="HD55B8697C4E7463A9390F92F34D9CFBC"><enum>(7)</enum><text>vehicle technologies.</text></paragraph></subsection> 
<subsection id="H1BB20A42D2ED479C90453C6ABAA99050"><enum>(b)</enum><header>Office of Science</header><text>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—</text> 
<paragraph id="H447592B9A12D47FA9DEB9857FE1E0CAE"><enum>(1)</enum><text>$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));</text></paragraph> 
<paragraph id="H3B01554B5E1C4C0A840392D1030FF11C"><enum>(2)</enum><text>$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));</text></paragraph> 
<paragraph id="H61CE2A7C17AE45ED8938F83177586E86"><enum>(3)</enum><text>$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));</text></paragraph> 
<paragraph id="H45F2DCAC843646EEA986A21BBD1CB0A2"><enum>(4)</enum><text>$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));</text></paragraph> 
<paragraph id="HEB115CF8F62645789440B629D650C7F9"><enum>(5)</enum><text>$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</text></paragraph> 
<paragraph id="HE97C04217D01426C82B033CD21798DBA"><enum>(6)</enum><text>$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). </text></paragraph></subsection> 
<subsection id="H69707F470CEE4B61BA7447E86E0A45AC"><enum>(c)</enum><header>Office of fossil energy and carbon management</header><text>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.</text></subsection> 
<subsection id="HC5BC857CBEC349BDBBAF3DFE9FE25F33"><enum>(d)</enum><header>Diversity support</header><text>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.</text></subsection></section> 
<section id="H9867D34836314DC784DCBA056D7962B2" section-type="subsequent-section"><enum>90002.</enum><header>Air quality and climate research</header><text display-inline="no-display-inline">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 under section 103 of the Clean Air Act (42 U.S.C. 7403) 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.</text></section> 
<section id="H1F4C18BB747E40009FADA6457FB8653F"><enum>90003.</enum><header>PFAS replacement assistance to firefighters grants</header> 
<subsection id="HBD83B218E9D34432991FEBAFB23C6286"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HFF6A2AD8167F4ECE902FFE732F38E1D9"><enum>(b)</enum><header>Program administration</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HAC1DC956A9EC4EC6999CDE75980B4272"><enum>(c)</enum><header>Applications</header><text>With respect to the grant program described in subsection (a), the Administrator of the Federal Emergency Management Agency shall—</text> 
<paragraph id="H032CC5AF078B42ADA2399B24EB27B9DE"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H201A3F34FBCF4F65812E080FD4D765F5"><enum>(2)</enum><text>establish appropriate review and delivery mechanisms for an application submitted under paragraph (1).</text></paragraph></subsection></section> 
<section id="H550F2AAA129F4B23B41FD6FC89227761"><enum>90004.</enum><header>National aeronautics and space administration infrastructure</header><text display-inline="no-display-inline">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, $750,000,000, 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. </text></section> 
<section id="HF5837C6D9E5A4BBF9654CA1664B35F4A"><enum>90005.</enum><header>National aeronautics and space administration climate research and development</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H4F45E30F49D64C8F922E358876677C21"><enum>(1)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="H35E171422AA04A8483C71E3F415443C5"><enum>(2)</enum><text display-inline="yes-display-inline">$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;</text></paragraph> 
<paragraph id="H6B66444606D3440D8FCD9F769FF9C829"><enum>(3)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="HBDC780535EB44D84BA1E57B76F6FA8E8"><enum>(4)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></section> 
<section id="HE9FBB23E9A3D43D2A4D6D4AA7A6C7648"><enum>90006.</enum><header>National institute of standards and technology research</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H323B7862FA604987AC59E0813A05176D"><enum>90007.</enum><header>National institute of standards and technology hollings manufacturing extension partnership</header><text display-inline="no-display-inline">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 and for related administrative expenses.</text></section> 
<section id="HD0268BF785E64589B75ED721E8ED9520"><enum>90008.</enum><header>National institute of standards and technology manufacturing</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="HFBF0C8EE3B0C45528D6868084F7D103D"><enum>(1)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="H3EBD022A8051495CB37D337B877ADC1A"><enum>(2)</enum><text>$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.</text></paragraph></section> 
<section id="HE9951D779FA947B5A020DD2540661AD7"><enum>90009.</enum><header>National institute of standards and technology research infrastructure</header><text display-inline="no-display-inline">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. </text></section> 
<section id="H53B4DB58114D49E397B9526E2C98FE7F"><enum>90010.</enum><header>Oceanic and atmospheric research and forecasting for weather and climate</header> 
<subsection id="HB9F2B3746FB34BE3857B336D2847D371"><enum>(a)</enum><header>Forecasting and research</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H73C90F18952E45E294B49601642598FE"><enum>(b)</enum><header>Research grants and science information, products, and services</header><text>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—</text> 
<paragraph id="H2B3F53C142014F67B6C872B7598E6B54"><enum>(1)</enum><text>$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</text></paragraph> 
<paragraph id="H60C9077B64C6419A91600DEC6FDA130D"><enum>(2)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></subsection></section> 
<section id="HCBFD71BFA4D845D785DDDD3D3B682464"><enum>90011.</enum><header>Climate education</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H76262D815B46421C8669A3931AC0E3F7"><enum>90012.</enum><header>Computing capacity and research for weather, oceans, and climate</header><text display-inline="no-display-inline">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. </text></section> 
<section id="HA7DF7CE514CB4908859B73E8E1835B9A"><enum>90013.</enum><header>Acquisition of hurricane forecasting aircraft</header><text display-inline="no-display-inline">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)).</text></section> 
<section id="H8B1711FB80F74923BCF439D93B2BDDBE"><enum>90014.</enum><header>National Science Foundation core research</header><text display-inline="no-display-inline">In addition to amounts otherwise available, there is appropriated to the National Science Foundation (referred to in this section as <quote>the Foundation</quote>) for fiscal year 2022, out of any money in the Treasury not otherwise appropriated—</text> 
<paragraph id="H36D59AD7B78544B0A79C7EB275FF883F"><enum>(1)</enum><text>$675,000,000, 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;</text></paragraph> 
<paragraph id="H023D850F29F24780A54816EC6759072C"><enum>(2)</enum><text>$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</text></paragraph> 
<paragraph id="H95CE9F31DC7E41F19E289B3CD2F7B36B"><enum>(3)</enum><text>$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.</text></paragraph></section> 
<section id="HBDD9DCB383004BA7AE9CAA536ADCDE85"><enum>90015.</enum><header>National Science Foundation technology, innovation, and partnerships directorate</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H5C03E156BAF541719AB355AD619DDA3C"><enum>(1)</enum><text>$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;</text></paragraph> 
<paragraph id="H0A6CAD282123486EAE769746A1FF329C"><enum>(2)</enum><text>$25,000,000, to remain available until September 30, 2028, for research security activities;</text></paragraph> 
<paragraph id="H71BC1CDECCA144AAB0A84C1ECE212CF7"><enum>(3)</enum><text>$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</text></paragraph> 
<paragraph id="H0B2EFC841E4D4FADB6B5C5747A06B626"><enum>(4)</enum><text>$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.</text></paragraph></section> 
<section id="H7461F62F26624B6CA83A0A626624ADCE"><enum>90016.</enum><header>National Science Foundation research infrastructure</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H8D111AB393514608934ED0DFDAE5E664"><enum>(1)</enum><text display-inline="yes-display-inline">$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; </text></paragraph> 
<paragraph id="HB262AE51A5AA4BE6B1E7A1389A6E6504"><enum>(2)</enum><text>$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</text></paragraph> 
<paragraph id="H1E8A4F8A7A6848AE9E68C35F78F31F31"><enum>(3)</enum><text>$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.</text></paragraph></section></title> 
<title id="H93415B8EACCE45B4A8CDC5988BA2B029"><enum>X</enum><header>Committee on Small Business</header> 
<subtitle id="H19E4363A4008498AAB8CA4F9767670EB"><enum>A</enum><header>Increasing Federal Contracting Opportunities for Small Businesses</header> 
<section id="HD7CF2018E9914FBCA741A228DC24F3EC"><enum>100101.</enum><header>Veteran Federal procurement entrepreneurship training program</header> 
<subsection id="H2FDF490467F7488F9802BF9459E6A885"><enum>(a)</enum><header>Appropriations</header><text>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.</text></subsection> 
<subsection id="HAE98E6D9BF0C48E19E0032F6C3C256E4"><enum>(b)</enum><header>Establishment</header><text>Section 32 of the Small Business Act (15 U.S.C. 657b) is amended by adding at the end the following:</text> 
<quoted-block id="HDD733FAB7F6D42408130CF17AD0AA598" style="OLC"> 
<subsection id="HD83AD8BB78DF44E8991F5AB1FEB53774"><enum>(h)</enum><header>Veteran Federal procurement entrepreneurship training program</header><text>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—</text> 
<paragraph id="H2BF87163F3CA41C8B3534238CF990A8D"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="HA559C308A05444378A01B923880488DE"><enum>(2)</enum><text>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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="H9C3F76F93EBB4E578EE983831F51F3A6"><enum>100102.</enum><header>Expanding surety bond program</header> 
<subsection id="HA016B8B0E25F4B28B996B09B07016C61"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="HE85228C82020437F87D90AEAC2665BB2"><enum>(1)</enum><text>$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</text></paragraph> 
<paragraph id="HAB75CC22B34C4A8DA96CFE45501B7C77"><enum>(2)</enum><text>$15,000,000 for administrative expenses and oversight costs related to carrying out this section, and any amendments made by this section.</text></paragraph></subsection> 
<subsection id="H41A91C34BA7249F7AA3A63394A0D319C"><enum>(b)</enum><header>Expanding surety bond program</header><text>Part B of title IV of the Small Business Investment Act of 1958 is amended—</text> 
<paragraph id="H657F766A822748228D0EE314EC64AD1F"><enum>(1)</enum><text>in section 411—</text> 
<subparagraph id="H4CA424C423764AEF9D57DDA889588738"><enum>(A)</enum><text>in subsection (a)(1)—</text> 
<clause id="H21F14427A3FB4D54A87BDFFD60AB6744"><enum>(i)</enum><text>in subparagraph (A), by striking <quote>$6,500,000</quote> and inserting <quote>$10,000,000</quote>; and</text></clause> 
<clause id="HEFA6440CCD2F422687002711168DED6D"><enum>(ii)</enum><text>by amending subparagraph (B) to read as follows:</text> 
<quoted-block id="H07C7E127C8CD483DA431160C65676153" style="OLC"> 
<subparagraph id="HA38361345B864DB08860B10DCE3EE75F"><enum>(B)</enum><text>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.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="HFAB8D8343D9A454CBE9A665091C843BA"><enum>(B)</enum><text>in subsection (e)(2), by striking <quote>$6,500,000</quote> and inserting <quote>the amount described in subparagraph (A) or (B) of subsection (a)(1), as applicable</quote>; and</text></subparagraph></paragraph> 
<paragraph id="HA3251DF947C04058A8F0AE8A9F94567C"><enum>(2)</enum><text>in section 412(a) (15 U.S.C. 694c(a)), in the third sentence, by striking <quote>, excluding administrative expenses,</quote>.</text></paragraph></subsection></section></subtitle> 
<subtitle id="HF5EDDE4AEE764F6FA53CC418F82091CB"><enum>B</enum><header>Empowering Small Business Creation and Expansion in Underrepresented Communities</header> 
<section id="HC5CDE38D2D844703B54C2102778C7E89"><enum>100201.</enum><header>Funding for uplift incubators</header> 
<subsection id="H386D22D300E04324B8000D00279374AE"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="HD633BAA5C25F4C6AA307CE325E6FB56B"><enum>(1)</enum><text>$850,000,000 for carrying out section 49 of the Small Business Act, as added by subsection (b); and</text></paragraph> 
<paragraph id="H62E73C754D244FCEA9187945E6721197"><enum>(2)</enum><text>$150,000,000 for administrative expenses and costs related to carrying out section 49 of the Small Business Act, as added by subsection (b).</text></paragraph></subsection> 
<subsection id="H32212F4E65E14049A6773AA440CB1784"><enum>(b)</enum><header>Establishment</header><text>The Small Business Act is amended—</text> 
<paragraph id="HE57DB839EE97470C976FBBE312175669"><enum>(1)</enum><text>by redesignating section 49 (15 U.S.C. 631 note) as section 54; and</text></paragraph> 
<paragraph id="H41AEAE1299F340E1A20160C4CB00E8A0"><enum>(2)</enum><text>by inserting after section 48 the following:</text> 
<quoted-block id="H1A9A309BFDD443E5A9FDF0A105DBD384" style="OLC"> 
<section id="H13DEF8A7A46D45B78AEEDD69CB6ECE1B"><enum>49.</enum><header>Uplift incubators</header> 
<subsection id="H6AC5901DA9B0473F9FCBA8496709B727"><enum>(a)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H2F662BDD98584ABCB64C0E53E3540E2A"><enum>(1)</enum><header>Economic development organization</header><text>The term <quote>economic development organization</quote>—</text> 
<subparagraph id="HE9D0316B16544538B25DD03862303F8D"><enum>(A)</enum><text>means a regional, State, tribal, or local private nonprofit organization established for purposes of promoting or otherwise facilitating economic development; and</text></subparagraph> 
<subparagraph id="H5E806619ED07417F882E8469B305D892"><enum>(B)</enum><text>includes community financial institutions, as defined in section 7(a)(36)(A).</text></subparagraph></paragraph> 
<paragraph id="HC6DE39095B174F92B7CA4F7A91164835"><enum>(2)</enum><header>Eligible applicant</header><text>The term <quote>eligible applicant</quote> means—</text> 
<subparagraph id="H877C5F1FACC147659EEB47429CBC2216"><enum>(A)</enum><text>an economic development organization;</text></subparagraph> 
<subparagraph id="H0150DAC241E9416C9D6D8C2DA9AF10E4"><enum>(B)</enum><text>an SBA partner organization;</text></subparagraph> 
<subparagraph id="H69B4AC5333484B509EF4B84585A9C0EB"><enum>(C)</enum><text>a historically Black college or university;</text></subparagraph> 
<subparagraph id="H89C67D76F6C049AE846706D27D8180E3"><enum>(D)</enum><text>an institution of higher education, as defined in section 101 of the Higher Education Act of 1965, which primarily educates students who are Black or African American, Hispanic or Latino, American Indian, Alaska Native, Asian, Native Hawaiian, or other Pacific Islander; or</text></subparagraph> 
<subparagraph id="H28603B550F3043FDBA0548232B1B6313"><enum>(E)</enum><text>a junior or community college, as defined in section 312(f) of the Higher Education Act of 1965.</text></subparagraph></paragraph> 
<paragraph id="H14CD4AFAD2124FE994EFAB54823876AE"><enum>(3)</enum><header>Eligible small business concern</header><text>The term <quote>eligible small business concern</quote> means a business concern that—</text> 
<subparagraph id="H123BC491BBB84A7FBAEA1846C845A082"><enum>(A)</enum><text>is organized or incorporated in the United States;</text></subparagraph> 
<subparagraph id="H9E9E7CDB9E2844D6976B896954A61E11"><enum>(B)</enum><text>is operating primarily in the United States;</text></subparagraph> 
<subparagraph id="H6D123CDD0E594720BFADF0D98A04A769"><enum>(C)</enum><text>meets—</text> 
<clause id="H074AD9083C22492183576A8D94B1AC77"><enum>(i)</enum><text>the applicable industry-based size standard established under section 3; or</text></clause> 
<clause id="H8A929B799B3B4333BACB95CEB8F64678"><enum>(ii)</enum><text>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;</text></clause></subparagraph> 
<subparagraph id="HF2462142E210455284136FD561543DF4"><enum>(D)</enum><text>is—</text> 
<clause id="HC279C15D34864CCCA749216FB055BF28"><enum>(i)</enum><text>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</text></clause> 
<clause id="H98F72142830740E888C49997C40B850A"><enum>(ii)</enum><text>a small government contractor; and</text></clause></subparagraph> 
<subparagraph id="H4427FA51E0394C0AAABB2BA7C7B20680"><enum>(E)</enum><text>is—</text> 
<clause id="H423B4B4CD9B249BB9BCFF1CF0748EF9A"><enum>(i)</enum><text>owned and controlled by 1 or more members of an underrepresented community; or</text></clause> 
<clause id="H489F850DB06F46B09B2D28EA0545E082"><enum>(ii)</enum><text>a Native Entity.</text></clause></subparagraph></paragraph> 
<paragraph id="HD655BB82D78E464BBDCF14EE3050CBDF"><enum>(4)</enum><header>Historically black college or university</header><text>The term <quote>historically Black college or university</quote> means a <quote>part B institution</quote>, as defined in section 322 of the Higher Education Act of 1965.</text></paragraph> 
<paragraph id="H99B04C15B48C461794C8C1EB5A6E2AD6"><enum>(5)</enum><header>Member of an underrepresented community</header><text>The term <quote>member of an underrepresented community</quote> means an individual—</text> 
<subparagraph id="H7F4FD10AB80D41B5ACE8EC47367A5FDC"><enum>(A)</enum><text>who is a resident of—</text> 
<clause id="H531091D15B0B43DA8B2AF75B13D464B4"><enum>(i)</enum><text>a low-income community, as defined in section 45D(e) of the Internal Revenue Code of 1986;</text></clause> 
<clause id="HA0625633C23240A59F965EF52742E4DA"><enum>(ii)</enum><text>a low-income rural community; or</text></clause> 
<clause id="HA9A1A8D7CC18490BB461341D22EB0B34"><enum>(iii)</enum><text>a HUBZone, as defined in section 31(b);</text></clause></subparagraph> 
<subparagraph id="H6899124CD5B040A692AA17BDC3B14326"><enum>(B)</enum><text>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;</text></subparagraph> 
<subparagraph id="H1BD83CA00012460892EB503CA2458DBB"><enum>(C)</enum><text>with a disability, as defined in section 3 of the Americans with Disabilities Act of 1990;</text></subparagraph> 
<subparagraph id="H505F1E53468E4DE4B6C42262468B88FA"><enum>(D)</enum><text>who is a veteran;</text></subparagraph> 
<subparagraph id="HF35F4C77A23E4961AE57D9C23852AE0C"><enum>(E)</enum><text>who completed a term of imprisonment; or</text></subparagraph> 
<subparagraph id="H1DB78577ED9E41FFBF370D37DDE33026"><enum>(F)</enum><text>who is otherwise identified by the Administrator.</text></subparagraph></paragraph> 
<paragraph id="H6682CBD0FA204A4B8EA190921886CEF3"><enum>(6)</enum><header>Native Entity</header><text>The term <quote>Native Entity</quote> means—</text> 
<subparagraph id="H24E1D41E06AA467481D10F2D50642CCB"><enum>(A)</enum><text>an Indian tribe, as defined in section 4 of the Indian Self-Determination and Education Assistance Act, including an Alaska Native village or Regional or Village Corporation; and</text></subparagraph> 
<subparagraph id="HE98FCE8C10CD4797A9F1FD9DA12B194E"><enum>(B)</enum><text>a Native Hawaiian organization, as defined in section 6207 of the Elementary and Secondary Education Act of 1965.</text></subparagraph></paragraph> 
<paragraph id="HF63779272D944911A6E869C9C32DBAC9"><enum>(7)</enum><header>SBA partner organization</header><text>The term <quote>SBA partner organization</quote> 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.</text></paragraph> 
<paragraph id="HBE2DCB66C6B04D79B8424DACD2E7B75E"><enum>(8)</enum><header>Small government contractor</header><text>The term <quote>small government contractor</quote> means a small business concern that is performing a government contract or subcontract.</text></paragraph> 
<paragraph id="H4179C0B83DFA464C9B78EE4972443C4D"><enum>(9)</enum><header>Uplift incubator</header><text>The term <quote>uplift incubator</quote> 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—</text> 
<subparagraph id="HDDAB12BE0A654396A648A3471BCE49E3"><enum>(A)</enum><text>access to physical workspace and facilities;</text></subparagraph> 
<subparagraph id="H5D5035AE23D44768B2138E476B0AE63B"><enum>(B)</enum><text>access to capital, business education, and counseling;</text></subparagraph> 
<subparagraph id="H6E0EB1E30E894CF3969D6C2A256D2966"><enum>(C)</enum><text>networking opportunities;</text></subparagraph> 
<subparagraph id="HF0AB680B53BE48CA91954DACE7AB454D"><enum>(D)</enum><text>mentorship opportunities;</text></subparagraph> 
<subparagraph id="H70FA0FAAE6694535B9AF0B2181EF7A39"><enum>(E)</enum><text>assistance in becoming prime contractors and submitting bids for prime contracts;</text></subparagraph> 
<subparagraph id="H6EC1043D7EED4BE7B444D8151E857B68"><enum>(F)</enum><text>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</text></subparagraph> 
<subparagraph id="H95FA009DAB8D4A17932712D104E57F2F"><enum>(G)</enum><text>other services intended to aid in developing a business.</text></subparagraph></paragraph></subsection> 
<subsection id="H2F8DCBF77336456FAD37D08511193F5B"><enum>(b)</enum><header>Authority</header><text>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—</text> 
<paragraph id="H8F6814E2F3114F0AB88B802D0356D123"><enum>(1)</enum><text>providing the services of a uplift incubator to eligible small business concerns; or</text></paragraph> 
<paragraph id="H31D373080342406699B80B918BF4D042"><enum>(2)</enum><text>expanding or establishing a network of the eligible applicant to provide the services of a uplift incubator to eligible small business concerns.</text></paragraph></subsection> 
<subsection id="H54DDE8E7F4344920AF48A547FD757034"><enum>(c)</enum><header>Use of funds</header><text>An eligible applicant that receives assistance under this section—</text> 
<paragraph id="HC2440BA54BF445BCA9B01B97DF3AAEBA"><enum>(1)</enum><text>shall support areas that serve members of an underrepresented community by providing the services of a uplift incubator; and</text></paragraph> 
<paragraph id="HC34DE57FD106492789E32798012F71D5"><enum>(2)</enum><text>shall not impose or otherwise collect a fee or other compensation from eligible small business concerns in connection with the provision of such services.</text></paragraph></subsection> 
<subsection id="H7EE0E651772045E38D8AD9FD7A8DE79E"><enum>(d)</enum><header>Penalties for failure to abide by terms or conditions of award</header><text>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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section> 
<section id="HF8658C4852EB47A4ABF0405C63FB31FD"><enum>100202.</enum><header>Office of Native American Affairs</header> 
<subsection id="H0427CFB6EF69494E90F54661350A223C"><enum>(a)</enum><header>Appropriations</header><text>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).</text></subsection> 
<subsection id="H3CB2AC9046574619B0491E54364DC253"><enum>(b)</enum><header>Establishment</header><text>The Small Business Act is amended by inserting after section 49, as added by section 100201 of this title, the following:</text> 
<quoted-block id="H3A1D02A38B614E21A1F55EC01C2C6194" style="OLC"> 
<section id="H784A5B199C454C2CA303DDFF6B407F42"><enum>50.</enum><header>Office of Native American Affairs</header> 
<subsection id="H5792862F699047259939E3F61BB23DC8"><enum>(a)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HE9C40E2AE1A640C893C43505FD6E7B0E"><enum>(1)</enum><header>Indian tribe</header><text>The term <quote>Indian Tribe</quote> has the meaning given in section 4 of the Indian Self-Determination and Education Assistance Act.</text></paragraph> 
<paragraph id="HCF31C10A5EDE4DD5A32F7561478041D7"><enum>(2)</enum><header>Native american</header><text>The term <quote>Native American</quote> means a member of an Indian Tribe.</text></paragraph> 
<paragraph id="HCEE9EB84B0C244ABB2C62DAA47A469C8"><enum>(3)</enum><header>Native hawaiian organization</header><text>The term <quote>Native Hawaiian Organization</quote> has the meaning given in section 6207 of the Elementary and Secondary Education Act of 1965.</text></paragraph> 
<paragraph id="H2F34D58A44B64CFF9470C0A5AD05E9C4"><enum>(4)</enum><header>Resource partners</header><text>The term <quote>resource partners</quote> means—</text> 
<subparagraph id="H103821A150864D4A9DE0DD114F12CB31"><enum>(A)</enum><text>small business development centers;</text></subparagraph> 
<subparagraph id="H4F1327B106B54AEE8C3F7C3DA7EC03FF"><enum>(B)</enum><text>women’s business centers described in section 29;</text></subparagraph> 
<subparagraph id="H6410E8AB3FD5489F882145DBD625F851"><enum>(C)</enum><text>chapters of the Service Corps of Retired Executives established under section 8(b)(1)(B); and</text></subparagraph> 
<subparagraph id="H5B13FB4131CA4FB28BE0D646B7AF90D1"><enum>(D)</enum><text>Veteran Business Outreach Centers described in section 32.</text></subparagraph></paragraph></subsection> 
<subsection id="HC29D9100D4A94E7393FB046162D22D81"><enum>(b)</enum><header>Establishment</header><text>There is established in the Administration an Office of Native American Affairs, in this section referred to as the <quote>Office</quote>, which shall provide entrepreneurship outreach and development assistance to Native Americans, Native Hawaiian Organizations and members thereof, and Indian Tribes, through the Native American Outreach Program established under subsection (c).</text></subsection> 
<subsection id="H31C35CBD108144169AE0001CA57701D1"><enum>(c)</enum><header>Native American Outreach Program</header> 
<paragraph id="H30E26D95B2A74B81BF91C6B230A7CD9E"><enum>(1)</enum><header>Establishment</header><text>The Administrator shall establish and administer a Native American Outreach Program within the Office—</text> 
<subparagraph id="HEA28C0BC6C504A3691ED3E7A242F8FCE"><enum>(A)</enum><text>to ensure that small business concerns owned and controlled by Native Americans, Native Hawaiian Organizations, and Indian Tribes, and Native American entrepreneurs have access to programs and services of the Administration;</text></subparagraph> 
<subparagraph id="H47CA78F6D036432198F6109D283C6014"><enum>(B)</enum><text>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, and Indian Tribes, and Native American entrepreneurs; and</text></subparagraph> 
<subparagraph id="H8485195FAC334A0A9B2CDA88E1826805"><enum>(C)</enum><text>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, and Indian Tribes, and Native American entrepreneurs.</text></subparagraph></paragraph> 
<paragraph id="HFD5E3D54A6BB49C3872FBA7F1C8DA4B3"><enum>(2)</enum><header>Services</header><text>The services described in paragraph (1) shall include—</text> 
<subparagraph id="H2B9643DF15D946BF88FC07C509570DF3"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="HA2FBCE1C554F4EB0BC0D01EE57E3FCBD"><enum>(B)</enum><text>education on management of a small business concern, including planning, organizing, staffing, and marketing;</text></subparagraph> 
<subparagraph id="HF51A87E40B194E8EB8F3813548C11C3F"><enum>(C)</enum><text>identifying market opportunities; and</text></subparagraph> 
<subparagraph id="HAD037C7854B84C3BA15B95163ED777BF"><enum>(D)</enum><text>implementing economic and business development strategies to improve long-term job growth.</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="HEAB550500B194E0B9C290D3D1F1D3867"><enum>100203.</enum><header>Office of Rural Affairs</header> 
<subsection id="HB1DCF7E52D3345B1A8373B3F70C7C81F"><enum>(a)</enum><header>Appropriations</header><text>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).</text></subsection> 
<subsection id="HA691F9FE152946B99DDF945D64894E2B"><enum>(b)</enum><header>Office of Rural Affairs</header><text>Section 26 of the Small Business Act (15 U.S.C. 653) is amended by adding at the end the following:</text> 
<quoted-block id="HB0ED85B971A54086A5F80F58959AF22C" style="OLC"> 
<subsection id="H17148C1DA17042B6AF5285158195057F"><enum>(d)</enum><header>Rural small business conferences</header><text>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—</text> 
<paragraph id="HC053B1FFB6CF4BA592BA6C7353ED8B81"><enum>(1)</enum><text>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;</text></paragraph> 
<paragraph id="H9249F4EA6EE94D1795E5F5F4BB2A2817"><enum>(2)</enum><text>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</text></paragraph> 
<paragraph id="H661FBE5EAC484B27A069F2E007991F25"><enum>(3)</enum><text>analyze data on the effectiveness of programs of the Administration that benefit small business concerns located in rural areas.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="H2B5ACCD026A647F890C89A45386C0028"><enum>100204.</enum><header>Office of Emerging Markets</header> 
<subsection id="HFEF7834E0D73406DB78D5C95192F55E8"><enum>(a)</enum><header>Appropriations</header><text>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). </text></subsection> 
<subsection id="H2E4607EF22CD445B823324C6F3D9AD40"><enum>(b)</enum><header>Establishment</header><text>Section 7 of the Small Business Act (15 U.S.C. 636) is amended by adding at the end the following:</text> 
<quoted-block id="H36E8FEEE1EBC44C5B5FA503A94524ABE" style="OLC"> 
<subsection id="H0CC0C85B5E0B46418FD80F4F9FCC29F0"><enum>(o)</enum><header>Office of Emerging Markets</header> 
<paragraph id="H70A84D373893472FAA92FD89537A6ADB"><enum>(1)</enum><header>Definitions</header><text>In this subsection—</text> 
<subparagraph id="HDD53EC61E47748118ADBAADDCB3C5AE4"><enum>(A)</enum><text>the term <quote>Director</quote> means the Director of the Office of Emerging Markets;</text></subparagraph> 
<subparagraph id="HD5B5F15EA88643F18E6809F7741F02DE"><enum>(B)</enum><text>the term <quote>microloan program</quote> means the program described in subsection (m);</text></subparagraph> 
<subparagraph id="H521034EC9C474C4DAEE4CEE995BB644F"><enum>(C)</enum><text>the term <quote>small business concern in an emerging market</quote> means a small business concern—</text> 
<clause id="HDD2F4E23EEDB40A18A04A1A4E8CB7707"><enum>(i)</enum><text>that is located in—</text> 
<subclause id="H826E483A10C7427FB5A1AD63B6085F5F"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H1D7350B95551487B9D9F12BFCDB561E1"><enum>(II)</enum><text>a HUBZone, as that term is defined in section 31(b);</text></subclause></clause> 
<clause id="H0804A28EFA2F4FBF9FD906E02150F48A"><enum>(ii)</enum><text>that is growing, newly established, or a startup;</text></clause> 
<clause id="HE7922CDF0C6645969404D3217C1BA7A2"><enum>(iii)</enum><text>owned and controlled by veterans;</text></clause> 
<clause id="H0076476913814A29BEE0E0A123A59D94"><enum>(iv)</enum><text>owned and controlled by individuals with a disability, as defined in section 3 of the Americans with Disabilities Act of 1990; or</text></clause> 
<clause id="H6CDB0D035E3C48AC832B8C31610DAC9A"><enum>(v)</enum><text>owned and controlled by other individuals or groups identified by the Administrator.</text></clause></subparagraph></paragraph> 
<paragraph id="HFBAC2526DAF548BC885D3D1F3724C44C"><enum>(2)</enum><header>Establishment</header><text>There is established within the Office of Capital Access of the Administration an office to be known as the <quote>Office of Emerging Markets</quote>. 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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="H6616AB91B9E2402E95C11E51F8901056"><enum>100205.</enum><header>State Trade Expansion Program</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H67CA2CBACAF54E978889B381319D7C59"><enum>(1)</enum><text>$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</text></paragraph> 
<paragraph id="H8E24F736CB644D86AA6717E7A2EDA185"><enum>(2)</enum><text>$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.</text></paragraph></section></subtitle> 
<subtitle id="HE130E11DC9C440F280F620134CBBCD92"><enum>C</enum><header>Encouraging Small Businesses to Fully Engage in the Innovation Economy</header> 
<section id="H862FF3EEC5F644F19CADA165CDFCC470"><enum>100301.</enum><header>Growth accelerator competition</header> 
<subsection id="H6EFDAF331A3E41F99AB542817E4DD533"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="H1BF961DF653946F59941F51F82DF2BE3"><enum>(1)</enum><text>$190,000,000 for carrying out section 51 of the Small Business Act, as added by subsection (b); and</text></paragraph> 
<paragraph id="H2B32140552A644E18F90801F39824D51"><enum>(2)</enum><text>$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).</text></paragraph></subsection> 
<subsection id="H4AFBA17800804BF782C93415D4C2B597"><enum>(b)</enum><header>In general</header><text>The Small Business Act is amended by inserting after section 50, as added by section 100202 of this title, the following:</text> 
<quoted-block id="HA99B4CE6689A484A97794CF6E285F6AA" style="OLC"> 
<section id="H09E37E13D1AF47328A34581B2D482965"><enum>51.</enum><header>Growth accelerator competition</header> 
<subsection id="H9D8CE28187B947A684ED0E8C9B7AA84F"><enum>(a)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H6787CBF8854044109C3E3CF791E9F8ED"><enum>(1)</enum><header>Award</header><text>The term <quote>award</quote> means a grant, prize, contract, cooperative agreement, or other cash or cash equivalent.</text></paragraph> 
<paragraph id="H53F98424E33D4014A774250DCE5F8B55"><enum>(2)</enum><header>Disability</header><text>The term <quote>disability</quote> has the meaning given the term in section 3 of the Americans with Disabilities Act of 1990.</text></paragraph> 
<paragraph id="HEDF6423A5278434595B734D9B91C0548"><enum>(3)</enum><header>Eligible entity</header><text>The term <quote>eligible entity</quote> means—</text> 
<subparagraph id="H5F2AC45CA7184BFDAF3D7F1D442A0504"><enum>(A)</enum><text>an eligible applicant, as defined in section 49; or</text></subparagraph> 
<subparagraph id="HCB593F9CA1034CA983A7FC3DFF87FCDD"><enum>(B)</enum><text>an organization that is a growth accelerator located in the United States.</text></subparagraph></paragraph> 
<paragraph id="H71938A2F38B140CEA632BD312FC738AB"><enum>(4)</enum><header>Growth accelerator</header><text>The term <quote>growth accelerator</quote> means an organization that—</text> 
<subparagraph id="H897A5660CF23471187ED1D19BDF31B78"><enum>(A)</enum><text>supports new small business concerns that have a focus on technology, research, and development;</text></subparagraph> 
<subparagraph id="H91DBEB6A80294CDBB584DC26E522BA2B"><enum>(B)</enum><text>works with a new small business concern for a predetermined amount of time;</text></subparagraph> 
<subparagraph id="HF9A24C1009BC4D42B7A7FC3B7BF3681E"><enum>(C)</enum><text>provides mentorship and instruction to small business concerns to grow the business concern; or</text></subparagraph> 
<subparagraph id="H71235DB7298349CDA23185B6F3DC2CEC"><enum>(D)</enum><text>offers startup capital or the opportunity to raise capital from outside investors to small business concerns.</text></subparagraph></paragraph> 
<paragraph id="HF60D1A5F316D45E2B39A7D75292AC175"><enum>(5)</enum><header>New small business concern</header><text>The term <quote>new small business concern</quote> means a small business concern that has been in operation for not more than 5 years.</text></paragraph></subsection> 
<subsection id="H32255625FAC7480DA8350D82577134D5"><enum>(b)</enum><header>Establishment</header><text>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—</text> 
<paragraph id="H3553DEE3FD2748A399CF7D52D2BF68A9"><enum>(1)</enum><text>assistance to small business concerns to access capital and find mentors and networking opportunities; and</text></paragraph> 
<paragraph id="H70A1736495314CD8A4AA3944E0C39C04"><enum>(2)</enum><text>advice to small business concerns, including advising on market analysis, company strategy, revenue growth, commercialization, and securing funding.</text></paragraph></subsection> 
<subsection id="HC12A3FC0AF2B481B8644D88E6FAB3237"><enum>(c)</enum><header>Use of funds</header><text>An award under this section—</text> 
<paragraph id="HF600FCD1033D40DDAC506C7995021457"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="HBE9CA3C412EF4F00ACCE3D303623C0F7"><enum>(2)</enum><text>may not be used by an eligible entity recipient to provide capital to new small business concerns directly or through the subaward of funds.</text></paragraph></subsection> 
<subsection id="H44C6B97EBFB14C38879E834E6AEB1D34"><enum>(d)</enum><header>Penalties for failure to abide by terms or conditions of award</header><text>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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section></subtitle> 
<subtitle id="HA6EFBE2275604A12995E839708CC1F12"><enum>D</enum><header>Increasing Equity Opportunities</header> 
<section id="HD2032E8284BF428F968421E1016CBD5D"><enum>100401.</enum><header>Increasing equity investment in the SBIC program</header> 
<subsection id="H9760630FF13F49ED875ECE08630CCB8E"><enum>(a)</enum><header>Appropriations</header><text>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.</text></subsection> 
<subsection id="HBDC5FD59C9BC4706A979C9500714C3AC"><enum>(b)</enum><header>Establishment</header><text>The Small Business Investment Act of 1958, is amended—</text> 
<paragraph id="HEE65E9DDED7044208BC2F1DD94533B08"><enum>(1)</enum><text>in section 103 (15 U.S.C. 662)—</text> 
<subparagraph id="HDE9B5ED4D199401B9F89684EFFA43CDF"><enum>(A)</enum><text>in paragraph (9)(B)(iii)—</text> 
<clause id="H0D329187070A4A6B8E97C6B4D7DFEDA6"><enum>(i)</enum><text>in subclause (II), by striking <quote>and</quote> at the end;</text></clause> 
<clause id="H387ACFF9CD054F0DB98F4C40773C2778"><enum>(ii)</enum><text>in subclause (III), by adding <quote>and</quote> at the end; and</text></clause> 
<clause id="HC72A4D6CAD9845D0BCA47A2BCEE4ECD0"><enum>(iii)</enum><text>by adding at the end the following:</text> 
<quoted-block id="HBA2837943FA2423599DEAF71AB53A8B7" style="OLC"> 
<subclause id="H6C0D4B3F750A44FCB623923266B357D9"><enum>(IV)</enum><text>funds obtained from any financial institution identified under section 302(b);</text></subclause><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="HADAEEE8F008D47BCA42769986F59C477"><enum>(B)</enum><text>in paragraph (13)(C), by striking <quote>in an aggregate amount that does not exceed 33 percent of the private capital of the applicant or licensee</quote>; and</text></subparagraph></paragraph> 
<paragraph id="HB472E891A1DB4D60BC7600AAA2FBAB30"><enum>(2)</enum><text>in section 304 (15 U.S.C. 684), by adding at the end the following:</text> 
<quoted-block id="HB979C82BFB3A4C41AD4CD78101A5A564" style="OLC"> 
<subsection id="H1FDE0C7892C848FFABEFBEA258D58629"><enum>(e)</enum><text>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—</text> 
<paragraph id="HEF2694F873F4462AB4A10A70650DB11D"><enum>(1)</enum><text>are majority controlled by members of an underrepresented community, as defined in section 49 of the Small Business Act;</text></paragraph> 
<paragraph id="H7019F4A2990F481B8F4C144E6D825EC4"><enum>(2)</enum><text>receive annual assistance provided by such licensee; or</text></paragraph> 
<paragraph id="H7CD59E8908CA4400BAE8E42C7B364C94"><enum>(3)</enum><text>meet additional criteria as determined by the Administration.</text></paragraph></subsection><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HBC745CF2A54E45A7A6FBD4544B3127C7"><enum>(3)</enum><text>by adding at the end of the following:</text> 
<quoted-block id="HC317D6B5B9AD4D76A198083498660E38" style="OLC"> 
<section id="HFD00E9B4836B44EA93857ECC5A66E13B"><enum>321.</enum><header>Emerging managers program</header> 
<subsection id="HF08DED0EC50B4A2CB4841ED89F348303"><enum>(a)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HCF73A739033B45928A3F3AE87D2851F3"><enum>(1)</enum><header>Covered investments</header><text>The term <quote>covered investments</quote> means investments in—</text> 
<subparagraph id="HB53AC91BF5A143E6B08B67AF81A825FD"><enum>(A)</enum><text>infrastructure, including—</text> 
<clause id="HCFC3C01DDE6941168EDF12F28E90D58D"><enum>(i)</enum><text>roads, bridges, and mass transit;</text></clause> 
<clause id="H8D2C0AA4CEC146D58258E06795DCC06B"><enum>(ii)</enum><text>water supply and sewer;</text></clause> 
<clause id="H83F04FF2619644818F128497A4282C27"><enum>(iii)</enum><text>the electrical grid;</text></clause> 
<clause id="H893A0C29BDAF424D9EE43872554EACB1"><enum>(iv)</enum><text>broadband and telecommunications;</text></clause> 
<clause id="HD445AD8CA32C447B988CA40114CE044D"><enum>(v)</enum><text>clean energy; or</text></clause> 
<clause id="H500084B7762B461290239961D8381BA0"><enum>(vi)</enum><text>child care and elder care;</text></clause></subparagraph> 
<subparagraph id="H17CAFEDAB22B4D5EB4C131F63A83D0D0"><enum>(B)</enum><text>manufacturing;</text></subparagraph> 
<subparagraph id="HC31B0160D1944FE086AFDC7EFB0A3824"><enum>(C)</enum><text>low-income communities, as that term is defined in section 45D(e) of the Internal Revenue Code of 1986;</text></subparagraph> 
<subparagraph id="H0C382EAA550E429A9CBF4A3A69AD8327"><enum>(D)</enum><text>HUBZones, as defined in section 31(b) of the Small Business Act;</text></subparagraph> 
<subparagraph id="HCDC1D79C1FBF4FA5B37B12D42209DD2D"><enum>(E)</enum><text>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;</text></subparagraph> 
<subparagraph id="H9C93118AA490463CA267C2EBDCAC9357"><enum>(F)</enum><text>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;</text></subparagraph> 
<subparagraph id="H17DF9EFF33B641BA9F4BF8454BD57CA5"><enum>(G)</enum><text>small business concerns owned and controlled by a veteran; or</text></subparagraph> 
<subparagraph id="H895C5C3BE4344695A07C548DE414C5BF"><enum>(H)</enum><text>industries identified by the Administrator.</text></subparagraph></paragraph> 
<paragraph id="HB3DBDA9C3EC942278F35371E20B8FBDE"><enum>(2)</enum><header>Emerging manager company</header><text>The term <quote>emerging manager company</quote> means an investment management firm that is focused on investing private equity and that meets not less than 2 of the following criteria:</text> 
<subparagraph id="HB3842433876D45D2B121DEBC66240BEE"><enum>(A)</enum><text>The partners of the firm have—</text> 
<clause id="H4ABD0069F43A4C1389E6899FAC2A37FE"><enum>(i)</enum><text>an investment track record of less than 10 years of combined investment experience; or</text></clause> 
<clause id="H6EB8E59F6F0D4F79B741FE7C39DF2350"><enum>(ii)</enum><text>a documented record of successful business experience.</text></clause></subparagraph> 
<subparagraph id="HE0422D091A74417CAF43B3120F39F4A3"><enum>(B)</enum><text>The firm has a focus on underserved markets.</text></subparagraph> 
<subparagraph id="HC4DCFEC255614F9BB0A26AEA096F87C8"><enum>(C)</enum><text>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).</text></subparagraph></paragraph></subsection> 
<subsection id="H1BDB6F2965E74117A78E8A82A684B6EB"><enum>(b)</enum><header>Establishment</header><text>The Administrator shall establish an emerging managers program pursuant to which managers with substantial experience in operating small business investment companies—</text> 
<paragraph id="H4064EC8E968149D998C105A968E804F3"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H6F999D0F597A444D85C94C35BC0D8E13"><enum>(2)</enum><text>may hold a minority financial interest in the small business investment company described in paragraph (1).</text></paragraph></subsection> 
<subsection id="H495711A42C6840359600A4EDB5A36F62"><enum>(c)</enum><header>Licensing</header><text>An applicant described in subsection (b)(1) shall apply for a license under section 301(c) and shall—</text> 
<paragraph id="HEE9893F021004426A950499649E7D73F"><enum>(1)</enum><text>have private capital not to exceed $100,000,000;</text></paragraph> 
<paragraph id="H04D96A538E884DA2979330176B6E9315"><enum>(2)</enum><text>be managed by not less than two individuals;</text></paragraph> 
<paragraph id="H73EA1824AC284A16ADCD765563914A1B"><enum>(3)</enum><text>be a second generation fund or earlier; and</text></paragraph> 
<paragraph id="HEAD6EB6346394E53B02910F75D3385F1"><enum>(4)</enum><text>focus its investment strategy on covered investments.</text></paragraph></subsection> 
<subsection id="H26864B94408B43779A227ECE864725EF"><enum>(d)</enum><header>Waiver of maximum leverage</header><text>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.</text></subsection> 
<subsection id="H6C23DCF4DAE5415AA8EAE29AFF061F5E"><enum>(e)</enum><header>Increased leverage maximum</header><text>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)—</text> 
<paragraph id="H728A4D38B0604D80AD8BC4D54DFCE95E"><enum>(1)</enum><text>under subparagraph (A) of such section, with respect to a single license, by not more than $17,500,000; and</text></paragraph> 
<paragraph id="HFAE310C482164FC3AD55C5D19D80E783"><enum>(2)</enum><text>under subparagraph (B) of such section, with respect to multiple licenses under common control, by not more than $35,000,000.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section> 
<section id="H76C27F052D304B0C9439CFFF6CE8AB74"><enum>100402.</enum><header>Microcap small business investment company license</header> 
<subsection id="H2A5FA7D07022446E9810E9D7066E0203"><enum>(a)</enum><header>Appropriations</header><text>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).</text></subsection> 
<subsection id="HC85804191B614AD1A75521D3FDB329D8"><enum>(b)</enum><header>Microcap small business investment company license</header><text>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:</text> 
<quoted-block id="HDE24C4CE634F411580BAE161DE0FFAA7" style="OLC"> 
<paragraph id="H616A704D971E4218A84BB78C1E84AAF0"><enum>(5)</enum><header>Microcap small business investment company license</header> 
<subparagraph id="HFD2A36792C074E038F6B40544E353EAD"><enum>(A)</enum><header>In general</header><text>The Administrator may issue licenses under this subsection to applicants—</text> 
<clause id="H9194642774C341FDA8A3BE0406ACE984"><enum>(i)</enum><text>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;</text></clause> 
<clause id="H80C27392B7DF47C085D346CDD6D07326"><enum>(ii)</enum><text>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;</text></clause> 
<clause id="HB69A46237098424BBFCD7A729CD95D44"><enum>(iii)</enum><text>for which the managers of such applicant have—</text> 
<subclause id="H50B0A1DED475415DADA1D40055BEBD4B"><enum>(I)</enum><text>a documented record of successful business experience;</text></subclause> 
<subclause id="H3BB50F8CF8DC44828321F0BF71CA421D"><enum>(II)</enum><text>a record of business management success; or</text></subclause> 
<subclause id="H0700D6F9473C4BF79EC10D995D8A8308"><enum>(III)</enum><text>knowledge in the particular industry or business for which the applicant is pursuing an investment strategy; and</text></subclause></clause> 
<clause id="HB75BD6FF98264238B97CC678A7A65EFA"><enum>(iv)</enum><text>that have demonstrated appropriate qualifications for the license, based on factors determined by the Administrator.</text></clause></subparagraph> 
<subparagraph id="HA477FC3AE655446F8C76A304B09F97FF"><enum>(B)</enum><header>Required investments</header><text>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.</text></subparagraph> 
<subparagraph id="HD1B2482DA7554B2294311476FE753EA4"><enum>(C)</enum><header>Leverage</header><text>A company licensed pursuant to this paragraph shall—</text> 
<clause id="H122BE5576F594F8D824F6D2E1BAC9C3B"><enum>(i)</enum><text>not be eligible to receive leverage in an amount that is more than $50,000,000; and</text></clause> 
<clause id="H6EEB48079EC14DEE97870F6D613A390B"><enum>(ii)</enum><text>be able to access leverage in an amount that is not more than 200 percent of the private capital of the company.</text></clause></subparagraph> 
<subparagraph id="H2307A8DE2EFF4D2D847699C24681A220"><enum>(D)</enum><header>Investment committee</header><text>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).</text></subparagraph> 
<subparagraph id="H96C31ECED6ED411E902BB2EF54AF98C7"><enum>(E)</enum><header>Fees</header><text>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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="H4EA6182370AA4A4AA02BF3589DFEE582"><enum>100403.</enum><header>Funding for SBIC outreach and education</header> 
<subsection id="H063841D8BAE54DF4937321CF1D237387"><enum>(a)</enum><header>Appropriations</header><text>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.</text></subsection> 
<subsection id="H5E04ED36754449FF9CAAD1C04E20C7E7"><enum>(b)</enum><header>Outreach and education</header><text>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.</text></subsection></section></subtitle> 
<subtitle id="H9245E63A4AB54CF8B48A8442A1A1D6D4"><enum>E</enum><header>Increasing Access to Lending and Investment Capital</header> 
<section id="H71736328CCCB42B1851D5E0A9957C6C1"><enum>100501.</enum><header>Funding for Community Advantage Loan Program</header> 
<subsection id="HA62EB6E0334E419894462006BCA2AA4F"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="H8ECEAA9B4CE54A7F92A87855A9719097"><enum>(1)</enum><text>$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);</text></paragraph> 
<paragraph id="HF7C2072116964FAD82F926E73D134837"><enum>(2)</enum><text>$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</text></paragraph> 
<paragraph id="HBB4C34FF1E8B4D3DBA3E3DA3040D446D"><enum>(3)</enum><text>$47,100,000 for administrative expenses related to carrying out such paragraph (38), including issuing interim final rules.</text></paragraph></subsection> 
<subsection id="H547CED6CB1CC449BB7350FB02B4ADB56"><enum>(b)</enum><header>Establishment</header><text>Section 7(a) of the Small Business Act (15 U.S.C. 636(a)) is amended by adding at the end the following:</text> 
<quoted-block id="H2E6FB51AAFDB4239A4588679FF27AC23" style="OLC"> 
<paragraph id="HF33EB1CCCB46467FA1659ADCD15BF6DA"><enum>(38)</enum><header>Community Advantage Loan Program</header> 
<subparagraph id="HC50BB3666D6F415D843CACAB0737D63D"><enum>(A)</enum><header>Definitions</header><text>In this paragraph—</text> 
<clause id="H10A1B077F9724A899154AC4748F39C8A"><enum>(i)</enum><text>the term <quote>covered institution</quote> means—</text> 
<subclause id="HCE928A9D455C4F2990E65D0DF01A2CD0"><enum>(I)</enum><text>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;</text></subclause> 
<subclause id="H3C8999C84CFB4C6AB497F56E4D594F1C"><enum>(II)</enum><text>a non-Federally regulated entity certified as a community development financial institution under the Community Development Banking and Financial Institutions Act of 1994;</text></subclause> 
<subclause id="HC1DEDDA483044E96B69D153F59BDAE59"><enum>(III)</enum><text>an intermediary, as defined in subsection (m)(11), that is a nonprofit organization and is participating in the microloan program under subsection (m); and</text></subclause> 
<subclause id="HCAFCE65C78E94CE2AC6A08E4E79E73B9"><enum>(IV)</enum><text>an eligible intermediary, as defined in subsection (l)(1), participating in the small business intermediary lending pilot program established under subsection (l)(2);</text></subclause></clause> 
<clause id="HF22A7D52997F4052A2FE5240379DC2D6"><enum>(ii)</enum><text>the term <quote>new business</quote> 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;</text></clause> 
<clause id="HB9D3CD1E3A9140B183C1F958D8175919"><enum>(iii)</enum><text>the term <quote>program</quote> means the Community Advantage Loan Program established under subparagraph (B);</text></clause> 
<clause id="HCE753A9338A64975B2FEEFC52D000E89"><enum>(iv)</enum><text>the term <quote>small business concern in an underserved market</quote> means a small business concern—</text> 
<subclause id="HBDEF2E0FA6D94395AB7FE489CC1F59A3"><enum>(I)</enum><text>that is located in—</text> 
<item id="HF523889EF19344F58FA55713804D71F4"><enum>(aa)</enum><text>a low- to moderate-income community;</text></item> 
<item id="H2ECD561DF0E741649DA68EB68ED88D31"><enum>(bb)</enum><text>a HUBZone, as that term is defined in section 31(b);</text></item> 
<item id="H5D8528945B0243CA9A3FC4988D9493AC"><enum>(cc)</enum><text>a rural area; or</text></item> 
<item id="HCEDDE213C8794A36A6F87D3DE9CA1F86"><enum>(dd)</enum><text>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; or</text></item></subclause> 
<subclause id="H2B73DDACDEBC41C4865D43BE7CE8B0E3"><enum>(II)</enum><text>that is a new business;</text></subclause> 
<subclause id="HC81328203F354DD2877F9A0644A91A92"><enum>(III)</enum><text>owned and controlled by veterans;</text></subclause> 
<subclause id="HD9EB38E40BF4409E8D4F18B19B3DAC09"><enum>(IV)</enum><text>owned and controlled by an individual who has completed a term of imprisonment;</text></subclause> 
<subclause id="H7D29C1E3BE0C4D6597C9DDC5F7B61FD8"><enum>(V)</enum><text>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;</text></subclause> 
<subclause id="H67B8CD4C02CF4DCA9116BFE8DC112F04"><enum>(VI)</enum><text>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</text></subclause> 
<subclause id="H8FA52CAB7E3C4CDCBA66FFFB6C835064"><enum>(VII)</enum><text>otherwise identified by the Administrator.</text></subclause></clause></subparagraph> 
<subparagraph id="HE754AD63DA684D5E981C832AC01C939E"><enum>(B)</enum><header>Establishment</header><text>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.</text></subparagraph> 
<subparagraph id="H510E9B6C122047D792E0BC3E13CA976D"><enum>(C)</enum><header>Requirement to make loans to underserved markets</header><text>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.</text></subparagraph> 
<subparagraph id="H380FB79284C84E4582D5E6AB30CF68C8"><enum>(D)</enum><header>Maximum loan amount</header> 
<clause id="HE012640BB2764888A98CB8B2C95EE41A"><enum>(i)</enum><header>In general</header><text>Except as provided in clause (ii), the maximum loan amount for a loan guaranteed under the program is $250,000.</text></clause> 
<clause id="H0B4B28C03D57452E8B51C55EF37C5EBE"><enum>(ii)</enum><header>Exceptions</header> 
<subclause id="H4E48A4C81F534FCCAF036E140C2593EF"><enum>(I)</enum><header>Requested exception</header> 
<item id="HF03AAC3BE0DD4E0693EEE9C3DFAE18E9"><enum>(aa)</enum><header>In general</header><text>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.</text></item> 
<item id="H0A55A5CC9A6542CBA36FC04B02894175"><enum>(bb)</enum><header>Notification</header><text>As soon as practicable and not later than 14 business days after receiving a request under item (aa), the Administration shall—</text> 
<subitem id="H334E4B561905481F89BC1FDDCAD2E046"><enum>(AA)</enum><text>review the request; and</text></subitem> 
<subitem id="H8A0D114E13CD49CF84FE4FAD8D4BD14B"><enum>(BB)</enum><text>provide a decision regarding the request to the covered institution making the loan.</text></subitem></item></subclause> 
<subclause id="H68528CE547B74BE890058482921EA2C3"><enum>(II)</enum><header>Major disasters</header><text>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.</text></subclause></clause></subparagraph> 
<subparagraph id="HD191809E648B4E178CE9D16E13B298BF"><enum>(E)</enum><header>Interest rates</header><text>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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="H89A97C1AB43F4E9FAC7F382D2EA7CFA4"><enum>100502.</enum><header>Funding for credit enhancement and small dollar loan funding</header> 
<subsection id="HB3418E61C37247299CE58AE201A588E4"><enum>(a)</enum><header>Appropriations</header><text>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—</text> 
<paragraph id="H8AD2EE0705D54ACA9EF4FD6BC52E3AF7"><enum>(1)</enum><text>$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</text></paragraph> 
<paragraph id="H35453D8BECC04F0D8017F2EE521E5D7D"><enum>(2)</enum><text>$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).</text></paragraph></subsection> 
<subsection id="HF4BBEBB7E4B94A19AE3A48094F3A41D4"><enum>(b)</enum><header>Small dollar loan funding</header><text>Section 7(a) of the Small Business Act (15 U.S.C. 636(a)), as amended by section 100501, is further amended—</text> 
<paragraph id="H6CA1B9F770AD46249A203B4FB822468E"><enum>(1)</enum><text>in paragraph (1)(A)(i), in the third sentence, by striking <quote>; and</quote> and all that follows through the period at the end and inserting a period;</text></paragraph> 
<paragraph id="H98BE9D28618B48839A341F6395667760"><enum>(2)</enum><text>in paragraph (4)(A), by striking the comma after <quote>prescribed by the Administration</quote> and all that follows through the period at the end and inserting a period;</text></paragraph> 
<paragraph id="H45A9998ECDC0404CA56F5A289A2C689C"><enum>(3)</enum><text>in paragraph (26), by inserting <quote>(except for those collected under paragraph (39))</quote> after <quote>profits</quote>; and</text></paragraph> 
<paragraph id="H5BC8AAAAE21246FA87A88DA3C30B81AC"><enum>(4)</enum><text>by adding at the end the following:</text> 
<quoted-block id="H64931578F83345569C909EC3272EEC7E" style="OLC"> 
<paragraph id="H9705C72A4B3847978474B843885E7EF4"><enum>(39)</enum><header>Small dollar loan funding</header> 
<subparagraph id="HEA71ADBEEB244B73A68E2D18F10602E0"><enum>(A)</enum><header>Definitions</header><text>In this paragraph:</text> 
<clause id="H6DD9FBD0100349E3A9B16AE69248CDBE"><enum>(i)</enum><header>Small government contractor</header><text>The term <quote>small government contractor</quote> means a small business concern that is performing a government contract.</text></clause> 
<clause id="H952A2BCE32584826AB3B6F3C832C157D"><enum>(ii)</enum><header>Small manufacturer</header><text>The term <quote>small manufacturer</quote> 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.</text></clause></subparagraph> 
<subparagraph id="HD75492A303984917A590EED094C55166"><enum>(B)</enum><header>Direct loans</header><text>The Administrator is authorized to originate and disburse direct loans, including through partnerships with third parties, to small business concerns.</text></subparagraph> 
<subparagraph id="H0B9641DA113F4297A9F213717A5529D4"><enum>(C)</enum><header>Maximum loan size</header><text>Notwithstanding paragraph (3)(C) of this subsection, a loan made in accordance with this paragraph shall be—</text> 
<clause id="H0104254D95444A32B833600E78FF4659"><enum>(i)</enum><text>except as provided in clause (ii), not more than $150,000; or</text></clause> 
<clause id="H5A38027144554A51BA1AC1438BFBF07D"><enum>(ii)</enum><text>not more than $1,000,000, if the borrower is a small manufacturer or a small government contractor.</text></clause></subparagraph> 
<subparagraph id="H1808EE8B5116441692569690B15D097E"><enum>(D)</enum><header>Fees</header><text>With respect to each loan made in accordance with this paragraph, the Administrator, an authorized third party, or an agent may—</text> 
<clause id="HEE029CBA615F49ABB1B928191E71CFE6"><enum>(i)</enum><text>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;</text></clause> 
<clause id="H161682E7F5FA41C7ADC23D9DDE1AECED"><enum>(ii)</enum><text>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</text></clause> 
<clause id="HE99D1E73DEF34CEB8C549EE22824B45A"><enum>(iii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="HCC371B23F0D94E74A151DB098C3003CC"><enum>(E)</enum><header>Terms</header><text>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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section> 
<section id="HFEDE9915F72749248F888447535A3BF5"><enum>100503.</enum><header>Extension of temporary fee reductions</header> 
<subsection id="HC642FBF69F924C1795DBDDC3FCB6AF81"><enum>(a)</enum><header>Appropriations</header><text>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.</text></subsection> 
<subsection id="H0CADE3AA5EF2480BA0CDB5ADB7FDB636"><enum>(b)</enum><header>7(a) loan program</header><text>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—</text> 
<paragraph id="H5CBE0842820942D5A5BD74C9194395F6"><enum>(1)</enum><text>in subsection (a)(2), by striking <quote>October 1, 2021</quote> and inserting <quote>October 1, 2026</quote>; and</text></paragraph> 
<paragraph id="H2C8D0325476047878D25518CF09C861E"><enum>(2)</enum><text>in subsection (b)(2), by striking <quote>October 1, 2021</quote> and inserting <quote>October 1, 2026</quote>.</text></paragraph></subsection> 
<subsection id="H24F390580CA94E349C708E97404C04F6"><enum>(c)</enum><header>Other fees</header><text>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—</text> 
<paragraph id="HD11647AB1EC140B7A54719B41F4A6A8B"><enum>(1)</enum><text>in subsection (a)(1), by striking <quote>September 30, 2021</quote> and inserting <quote>September 30, 2026</quote>; and</text></paragraph> 
<paragraph id="H2F1250AEB0334883ABAA5A4EE5D55BFD"><enum>(2)</enum><text>in subsection (b)(1), by striking <quote>September 30, 2021</quote> and inserting <quote>September 30, 2026</quote>.</text></paragraph></subsection></section> 
<section id="H06409B48C3E14B7EB1B146BF84E6E20B"><enum>100504.</enum><header>Funding for cooperatives</header> 
<subsection id="H8996299652A4445E8737A6D364300420"><enum>(a)</enum><header>Appropriations</header><text>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).</text></subsection> 
<subsection id="H38DBC4E8C3004BB99ED284E6D45DCFB4"><enum>(b)</enum><header>Cooperative lending pilot</header><text>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:</text> 
<quoted-block id="H9B5A74A06A5C47999ADF2E0D1C68B29D" style="OLC"> 
<paragraph id="H6F1998D51D6C4B29A4E6D303DC3E816A"><enum>(40)</enum><header>Cooperative lending pilot</header> 
<subparagraph id="H5CDE3382E4A84B2D9415DD71C0ED5948"><enum>(A)</enum><header>Definitions</header><text>In this paragraph:</text> 
<clause id="H37E49DCEE18944199E8F8ADA91CE2804"><enum>(i)</enum><header>Community financial institution</header><text>The term <quote>community financial institution</quote> has the meaning given in paragraph (36)(A).</text></clause> 
<clause id="H55AE2A639CE8471D87ADFB97E5344FE8"><enum>(ii)</enum><header>Cooperative</header><text>The term <quote>cooperative</quote>—</text> 
<subclause id="H6F41DA367AD24973B0237C3A4F187966"><enum>(I)</enum><text>means an entity determined by the Administrator to be a cooperative; and</text></subclause> 
<subclause id="HF3185302B93846F7A3B87D234DC28D37"><enum>(II)</enum><text>includes an entity owned by employees or consumers of the entity.</text></subclause></clause> 
<clause id="HFBB40EFCE761459B9E01C1CF6B2AC742"><enum>(iii)</enum><header>Eligible employee-owned business concern</header><text>The term <quote>eligible employee-owned business concern</quote> means—</text> 
<subclause id="H1F3A343A74434F1D9F0A52EC768C3BF8"><enum>(I)</enum><text>a cooperative in which the employees of the cooperative are eligible for membership;</text></subclause> 
<subclause id="H9E74DBD805DD4D899631ED554353D881"><enum>(II)</enum><text>a qualified employee trust; or</text></subclause> 
<subclause id="H88DCB99A409A441E9B563469B9BDA5E2"><enum>(III)</enum><text>other employee-owned entities as determined by the Administrator.</text></subclause></clause> 
<clause id="H8415C8C51E564B25AAD19044C99893CC"><enum>(iv)</enum><header>Pilot program</header><text>The term <quote>pilot program</quote> means the pilot program established under subparagraph (B).</text></clause></subparagraph> 
<subparagraph id="HDF5E4502DCA34F399D3D84043D17DFB1"><enum>(B)</enum><header>Establishment</header><text>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.</text></subparagraph> 
<subparagraph id="H60B4B14B062A400E97575AEC2AA4682C"><enum>(C)</enum><header>Termination</header><text>The pilot program shall terminate on the date that is 5 years after the date of enactment of this paragraph.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H83227CBFCD6B4575A7E2807A5303652B"><enum>(c)</enum><header>Delegated lending authority for preferred lenders</header><text>Section 5(b)(7) of the Small Business Act (15 U.S.C. 634(b)(7)) is amended by striking <quote>paragraph (15) or (35)</quote> and inserting <quote>paragraph (15), (35), or (40)</quote>.</text></subsection></section></subtitle> 
<subtitle id="H08B362E8A9534959B48CC4BF7E40BE51"><enum>F</enum><header>Supporting Entrepreneurial Second Chances</header> 
<section id="HCE4AC7420B0147CFB56447AC7609DC76"><enum>100601.</enum><header>Reentry entrepreneurship counseling and training for incarcerated and formerly incarcerated individuals</header> 
<subsection id="H13F46E9E22A14CFEBB4C20AFBB852578"><enum>(a)</enum><header>Reentry entrepreneurship counseling and training for incarcerated individuals</header> 
<paragraph id="HC704898E6E5E40109FADF9F583E1ED96"><enum>(1)</enum><header>Appropriations</header><text>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).</text></paragraph> 
<paragraph id="HAB34F04A15CC4A4799C1DC82DAB52185"><enum>(2)</enum><header>In general</header><text>The Small Business Act is amended by inserting after section 51, as added by section 100301 of this title, the following:</text> 
<quoted-block id="HE18CE476FDD84429BD56590366E6651D" style="OLC"> 
<section id="H18AF079E71334848A338E7EDB10735C8"><enum>52.</enum><header>Reentry entrepreneurship counseling and training for incarcerated individuals</header> 
<subsection id="H2B11797DFC1646E8B1524909C7F5FD03"><enum>(a)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H750B4DAF5B2F4516976A58150A63AFDE"><enum>(1)</enum><header>Covered individual</header><text>The term <quote>covered individual</quote> means an individual who is completing a term of imprisonment in a facility designated as a minimum, low, or medium security.</text></paragraph> 
<paragraph id="HE942D2C6C09748359E86D977C2225CF7"><enum>(2)</enum><header>Resource partners</header><text>The term <quote>resource partners</quote> means a small business development center (defined in section 3) or a women’s business center (described under section 29).</text></paragraph></subsection> 
<subsection id="HA768AAE803B54C9DBF4F13C04EE1C54D"><enum>(b)</enum><header>Establishment</header><text>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).</text></subsection> 
<subsection id="HC3F906CF735B4B5C82E78B88A4421179"><enum>(c)</enum><header>Use of funds</header><text>Amounts made available under this section shall be used to—</text> 
<paragraph id="H97D0E07EE41643058C8A7E47CFE170BD"><enum>(1)</enum><text>develop and deliver a curriculum, including classroom instruction and in-depth training to develop skills related to business planning and financial literacy;</text></paragraph> 
<paragraph id="H53F6BEC2CFC845CEA3EC48669DED47D0"><enum>(2)</enum><text>train mentors and instructors;</text></paragraph> 
<paragraph id="H82AE7EEBBD9649AEBE9EC5EE32A0EE56"><enum>(3)</enum><text>establish public-private partnerships to support covered individuals; and</text></paragraph> 
<paragraph id="HE2996526E63B4D5DB9A6004837E2CA9A"><enum>(4)</enum><text>identify opportunities to access capital.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H01335EEC5FB344A0B3287098225C861E"><enum>(b)</enum><header>Reentry entrepreneurship counseling and training for formerly incarcerated individuals</header> 
<paragraph id="H56B109E72F91490CB9AC8EA3E5180D2F"><enum>(1)</enum><header>Appropriations</header><text display-inline="yes-display-inline">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). </text></paragraph> 
<paragraph id="HE71CB91C755D479093C89A9E349D328A"><enum>(2)</enum><header>In general</header><text>The Small Business Act is amended by inserting after section 52, as added by subsection (a), the following:</text> 
<quoted-block id="HED4AE46192124E4E92E74A04F26499FC" style="OLC"> 
<section id="H135C70CB55F34ABF97C102D2B83C28B5"><enum>53.</enum><header>Reentry entrepreneurship counseling and training for formerly incarcerated individuals</header> 
<subsection id="H1E1B6F382E7E4B649BA1BDD1C0F86F2D"><enum>(a)</enum><header>Covered individual defined</header><text>In this section, the term <quote>covered individual</quote> means an individual who completed a term of imprisonment.</text></subsection> 
<subsection id="HFE44A49FD79244929E5FFED71B4A4FA8"><enum>(b)</enum><header>Establishment</header><text>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.</text></subsection> 
<subsection id="HD606D2537956482AA48A28EBC8D53D02"><enum>(c)</enum><header>Use of funds</header><text>Amounts made available under this section shall be used by the Service Corps of Retired Executives for providing to covered individuals the following services:</text> 
<paragraph id="HA564AF4ABC1F41C0A84B153329640303"><enum>(1)</enum><text>Regular individualized mentoring sessions to identify and support development of the business plans of covered individuals.</text></paragraph> 
<paragraph id="H51EDBF24897D47419E1478AD0B752CC3"><enum>(2)</enum><text>Workshops on topics specifically tailored to meet the needs of covered individuals.</text></paragraph> 
<paragraph id="H03D085D2EA3C47799B27BBF6D2702712"><enum>(3)</enum><text>Instructional videos designed specifically for covered individuals on how to start or expand a small business concern.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section> 
<section id="H585930F6FC3143549ADF88508A4E2A3F"><enum>100602.</enum><header>New start entrepreneurial development program for formerly incarcerated individuals</header> 
<subsection id="H53278CF5551E4DFA9FEFF0CC1D34AE20"><enum>(a)</enum><header>Appropriations</header><text>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.</text></subsection> 
<subsection id="HEEE655717DE14BEEBA6AFAD7D6D4BAA6"><enum>(b)</enum><header>Definitions</header><text>In this section—</text> 
<paragraph id="H465E36DCE2C34211A338D7F0DD30A3F7"><enum>(1)</enum><header>Covered individual</header><text>The term <quote>covered individual</quote> means an individual who—</text> 
<subparagraph id="H5DEA19F1D05348E8B903ECF9C4D6D1B7"><enum>(A)</enum><text>completed a term of imprisonment; and</text></subparagraph> 
<subparagraph id="H470676BA7A67424BBE4918589E755FBE"><enum>(B)</enum><text>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)).</text></subparagraph></paragraph> 
<paragraph id="H1AEFF68ADA224053BCB39DA1BB899D0B"><enum>(2)</enum><header>Intermediary; microloan</header><text>The terms <quote>intermediary</quote> and <quote>microloan</quote> have the meanings given those terms, respectively, in section 7(m)(11) of the Small Business Act (15 U.S.C. 636(m)(11)).</text></paragraph> 
<paragraph id="H41EBFDA6FA1B417882A1B48598DE65CC"><enum>(3)</enum><header>Participating lender</header><text>The term <quote>participating lender</quote> means a participating lender described under section 7(a) of the Small Business Act (15 U.S.C. 636(a)).</text></paragraph> 
<paragraph id="HDFC22A532F194CB794339D47E8B167E4"><enum>(4)</enum><header>Pilot program</header><text>The term <quote>pilot program</quote> means the pilot program established under subsection (b).</text></paragraph> 
<paragraph id="H1A40411AFBE04CE19C9B8FC71D8D62F6"><enum>(5)</enum><header>Resource partner</header><text>The term <quote>resource partner</quote> means—</text> 
<subparagraph id="H0933AAFC6A524D66BCD1BD3956928637"><enum>(A)</enum><text>a small business development center (defined in section 3 of the Small Business Act (15 U.S.C. 632));</text></subparagraph> 
<subparagraph id="H69DDD45E052D48FA9EF82825603AEC18"><enum>(B)</enum><text>a women’s business center (described under section 29 of such Act (15 U.S.C. 656));</text></subparagraph> 
<subparagraph id="H4A6B5F8BE9AA4AFA81EE1641CB52CF47"><enum>(C)</enum><text>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</text></subparagraph> 
<subparagraph id="H16D9F89E5CA74C2687B3587C79B88EB4"><enum>(D)</enum><text>a Veteran Business Outreach Center (described under section 32 of such Act (15 U.S.C. 657b)).</text></subparagraph></paragraph></subsection> 
<subsection id="H361DDCFCE4E041D28AE223D300DA29F5"><enum>(c)</enum><header>Establishment</header><text>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.</text></subsection> 
<subsection id="HB62D902F52724382B16F8383A4289B41"><enum>(d)</enum><header>Application</header> 
<paragraph id="H78491C3DD75C4F09BBBD505AA7A834CD"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H49A8BB82E7D6466CACFB7683D9ABD4F4"><enum>(2)</enum><header>Contents</header><text>An application submitted under paragraph (1) shall—</text> 
<subparagraph id="H2DE567FD11D3400691C9BD321EEE5C2A"><enum>(A)</enum><text>demonstrate that the applicant has a partnership with, or is, an intermediary that shall make microloans to covered individuals;</text></subparagraph> 
<subparagraph id="HF6C432366FE2489EBBEA0A9C3E4D1162"><enum>(B)</enum><text>demonstrate an ability to provide a full range of entrepreneurial development programming on an ongoing basis;</text></subparagraph> 
<subparagraph id="H87288CE18278458FAF8F01439600C5F8"><enum>(C)</enum><text>include a plan for reaching covered individuals, including by identifying particular target populations within the community in which a covered individual lives;</text></subparagraph> 
<subparagraph id="HA13483AB16944CAF8A97E21E5823E60C"><enum>(D)</enum><text>include a plan to refer covered individuals who have completed participation in the pilot program to existing resource partners and participating lenders;</text></subparagraph> 
<subparagraph id="H1F53D679068D49928C178B58354B6403"><enum>(E)</enum><text>include a comprehensive plan for the use of grant funds, including estimates for administrative expenses and outreach costs; and</text></subparagraph> 
<subparagraph id="H50D238C80DBA42919D855E5CCC1B257A"><enum>(F)</enum><text>any other requirements, as determined by the Administrator.</text></subparagraph></paragraph></subsection> 
<subsection id="H375CEDE626304AA7982C80CC23F43F51"><enum>(e)</enum><header>Matching requirement</header> 
<paragraph id="HBF855F9F71234BD28B8D9E24F1463E96"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H92BF87EE95C0491299E16713BB76227F"><enum>(2)</enum><header>Form</header><text>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.</text></paragraph></subsection></section></subtitle> 
<subtitle id="H48D221A89FE14458A5BC1E5B12A5F439"><enum>G</enum><header>Other Matters</header> 
<section id="H16F0043EEB61453DAD80048B525F6D2C"><enum>100701.</enum><header>Administrative expenses</header> 
<subsection id="HFCEB6C7096AF48CFB959A93937399639"><enum>(a)</enum><header>In general</header><text>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.</text></subsection> 
<subsection id="H93ED44E7DBDC409D894A191FC286648D"><enum>(b)</enum><header>Rulemaking</header><text>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.</text></subsection></section> 
<section id="H0209021368574B85AD0F3D29C861EE43"><enum>100702.</enum><header>Office of Inspector General of the Small Business Administration</header><text display-inline="no-display-inline">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.</text></section></subtitle></title> 
<title id="HCDE8020217654893B53549918C49C854"><enum>XI</enum><header>Committee on Transportation and Infrastructure</header> 
<section id="H824E3B8A296E47ABBE9BE59641185B77" section-type="subsequent-section" commented="no"><enum>110001.</enum><header>Affordable housing access program</header> 
<subsection id="H637F49E8964A40859CC156D2FBCF851D" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HCF18065E7BE3428197A06C55BFB848B8" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">access to affordable housing;</text></paragraph> 
<paragraph id="H98BBE08288B14D79959D8244ED29D8ED" commented="no"><enum>(2)</enum><text>enhanced mobility for residents and riders, including those in disadvantaged communities and neighborhoods, persistent poverty communities, or for low-income riders generally; and</text></paragraph> 
<paragraph id="H0ADB2063947E4FC98FC1D6314DB9224E" commented="no"><enum>(3)</enum><text>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—</text> 
<subparagraph id="HB1482A46AA8F4E298B8340020A1CEE46" commented="no"><enum>(A)</enum><text>access to job and educational opportunities;</text></subparagraph> 
<subparagraph id="HDD16B047311D46F2AA43288664013832" commented="no"><enum>(B)</enum><text>better connections to medical care; and</text></subparagraph> 
<subparagraph id="HFDDE3CF01EA0482E9033533E798703A8" commented="no"><enum>(C)</enum><text>enhanced access to grocery stores with fresh foods to help eliminate food deserts.</text></subparagraph></paragraph></subsection> 
<subsection id="HC866218839534A67A4FF927624E285B7" commented="no"><enum>(b)</enum><header>Administration of funds</header><text display-inline="yes-display-inline">Funds made available under this section—</text> 
<paragraph id="HC0AFDD5DF52747EA98ED15DA599B66DD" commented="no"><enum>(1)</enum><text>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;</text></paragraph> 
<paragraph id="H06061FF72EF14C97A262F7357F17C664" commented="no"><enum>(2)</enum><text>notwithstanding requirements related to Government share under such sections, shall be available for up to 100 percent of the net cost of a project; </text></paragraph> 
<paragraph id="HA2C149E791A341618746AC06419EF629" commented="no"><enum>(3)</enum><text>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</text></paragraph> 
<paragraph id="H548A00A972B2496184A04B83DB0B0B28" commented="no"><enum>(4)</enum><text>shall be expended in compliance with the requirements of part 26 of title 49, Code of Federal Regulations.</text></paragraph></subsection> 
<subsection id="HBB4534E9D7C24BCBB2F8760548D582FE" commented="no"><enum>(c)</enum><header>Eligible activities</header><text>Eligible activities for funds made available under subsection (a) shall be—</text> 
<paragraph id="HD84AE1C0B419457D852E35E0EEF52B09" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">construction of a new fixed guideway capital project;</text></paragraph> 
<paragraph id="HDE2B72E3E4E043FBAE9C28207777E773" commented="no"><enum>(2)</enum><text>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;</text></paragraph> 
<paragraph id="H7CE7DE9842884B36939D13B5430839FA" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">the establishment or expansion of high-frequency bus service that utilizes zero-emission buses;</text></paragraph> 
<paragraph id="H217A80FBE77A4F8083F25B8CB4B25A51" commented="no"><enum>(4)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="HD459C01FD0BE47DB83409AD895714AAF" commented="no"><enum>(5)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="HDADE7C1D4C60488F96A90291D4E5E407" commented="no"><enum>(6)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="H480725092C63482BBF1F3FFEC0648064" commented="no"><enum>(7)</enum><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HE57596939A6D4B73B40053D8E3EFBCCF" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H7E9443A9EBE84126A8B221B0A98BCCF5" commented="no"><enum>(B)</enum><text>assistance under this paragraph does not increase by more than 10 percentage points—</text> 
<clause id="H782B2B0F66F04276BB613A0CD7D4E9AA" commented="no"><enum>(i)</enum><text>the Government share of contributions toward net project cost; or</text></clause> 
<clause id="H150960497D8C47E7A7DF639E674CF4C5" commented="no"><enum>(ii)</enum><text>the Government share of assistance from a program carried out by the Administrator of the Federal Transit Administration;</text></clause></subparagraph></paragraph> 
<paragraph id="H24598AE4BE3A4516A77CB5E8B259025B" commented="no"><enum>(8)</enum><text display-inline="yes-display-inline">fleet transition, route, or other public transportation planning, including planning related to economic development; and</text></paragraph> 
<paragraph id="H7F9C366FF13E456A883AEAEFF3C245A8" commented="no"><enum>(9)</enum><text display-inline="yes-display-inline">projects to upgrade the accessibility of bus or rail public transportation services for persons with disabilities, including individuals who use wheelchairs.</text></paragraph></subsection> 
<subsection id="H56785DACC35E41DBAE7A0AEFB3A2508A" commented="no"><enum>(d)</enum><header>Research, technical assistance, and training</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HC9AB8EDF0694462690B81728974FC2AA" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="HD9F3D72638FF456D88C1181791D16A0E" commented="no"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H12827891CC0148F0BA4C275804EA3AA3" commented="no"><enum>(e)</enum><header>Administrative expenses</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H5FC1FBA1D0FB40319B02E42E0DC98EF0"><enum>(f)</enum><header>Period of availability</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H0EEAA160CBF846AAACC9758E9F3D109D"><enum>110002.</enum><header>Community climate incentive grant program</header> 
<subsection id="HA648CD872F804D629391D9F6FBB9FF40"><enum>(a)</enum><header>In general</header><text>Chapter 1 of title 23, United States Code, is amended by adding at the end the following:</text> 
<quoted-block style="USC" id="H908FE4CD6F53422E91C16333CF362C8D" display-inline="no-display-inline"> 
<section id="H9EA5C78853DD49C285D853F1AB6D2080"><enum>177.</enum><header>Community climate incentive grant program</header> 
<subsection id="H7FBC55B6C5CD4BECB225EE1D3595D4F1"><enum>(a)</enum><header>Establishment</header><text>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—</text> 
<paragraph id="HB67398047CED4DF0BED43B1C2F2AB1A3"><enum>(1)</enum><text>to establish a greenhouse gas performance measure that requires States to set performance targets to reduce greenhouse gas emissions;</text></paragraph> 
<paragraph id="H90FC1FE2081A4EC3B9480973487662AA"><enum>(2)</enum><text>to establish an incentive structure to reward States that demonstrate the most significant progress toward achieving reductions in greenhouse gas emissions;</text></paragraph> 
<paragraph id="H53F0A211D4D342DAA88A00460AF0B2C2"><enum>(3)</enum><text>to establish consequences for States that do not achieve reductions in greenhouse gas emissions;</text></paragraph> 
<paragraph id="H29D2B04D33D243B59A9EF22A7169B8DE"><enum>(4)</enum><text>to issue guidance and regulations and provide technical assistance as necessary to implement this section; and</text></paragraph> 
<paragraph id="H857C2E9F10174A8EA9AB36FE89FF4B05"><enum>(5)</enum><text>for operations and administration of the Federal Highway Administration in carrying out this section.</text></paragraph></subsection> 
<subsection id="HB67B68FE229C45199749AE6BBB01E979"><enum>(b)</enum><header>Incentive grants to states</header><text>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—</text> 
<paragraph id="H348019EC25F24C6C95C2974EFB8DE14A"><enum>(1)</enum><text>qualify for a reward under the incentive structure established by the Administrator of the Federal Highway Administration under subsection (a)(2); or</text></paragraph> 
<paragraph id="H7E044C09D10E4524B03688C41FAE1D40"><enum>(2)</enum><text>have incorporated carbon reduction strategies that contribute to achieving net zero greenhouse gas emissions by 2050 into the transportation plans required under section 135.</text></paragraph></subsection> 
<subsection id="H7068E1D73DE148D1AD4BB180FCEB7346"><enum>(c)</enum><header>Community climate grants to other eligible entities</header> 
<paragraph id="H6047A6C214124101A3145BD230A223E4"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H98BC86E634934B97A5D4E2F00BB214C1"><enum>(2)</enum><header>Federal share</header><text>The Federal share of the cost of a project carried out with a grant under this subsection may be up to 100 percent.</text></paragraph></subsection> 
<subsection id="H3B2DDD6EE36943C4907C9E2E89178919"><enum>(d)</enum><header>Use of funds</header> 
<paragraph id="H99944B9F5CB44AA3B58CD9B4D3F32C58"><enum>(1)</enum><header>In general</header><text>A project carried out under subsection (b) or (c) shall be treated as a project on a Federal-aid highway.</text></paragraph> 
<paragraph id="H3F6392520D794780AFD252372C0DBDEA"><enum>(2)</enum><header>Compliance with existing requirements</header><text>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 requirements of part 26 of title 49, Code of Federal Regulations.</text></paragraph></subsection> 
<subsection id="HC9A89154ECDD4CE7860C04760EE2857B"><enum>(e)</enum><header>Limitation</header><text>Funds made available under this section shall not—</text> 
<paragraph id="HAE2E03CF99964F13A904A1FE3F4299AC"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H4C619D8FCB964EBFBC7C2F34ED9F9477"><enum>(2)</enum><text>be used for projects that result in additional through travel lanes for single occupant passenger vehicles.</text></paragraph></subsection> 
<subsection id="HAFBB3C4035494F058FEAD491A1E5F4D1"><enum>(f)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HEEA09601CB1D4148A9DD62D58FEC1D76"><enum>(1)</enum><header>Carbon reduction project</header><text>The term <quote>carbon reduction project</quote> means a project—</text> 
<subparagraph id="HA0F32CADD4AF420E9E0210EABBFC85A0"><enum>(A)</enum><text>that is eligible under this title; and</text></subparagraph> 
<subparagraph id="HB18969D4556A460AB7D18056508B80B5"><enum>(B)</enum><text>that—</text> 
<clause id="H8EEC2A6F217D455B85F5AC5E7A0536A3"><enum>(i)</enum><text>will result in significant reductions in greenhouse gas emissions related to a surface transportation facility or project;</text></clause> 
<clause id="H26F8540FABC4492BBEB49C67D2425823"><enum>(ii)</enum><text>provides zero-emission transportation options;</text></clause> 
<clause id="H2313BF7BEA564C70BD02E670D95A314C"><enum>(iii)</enum><text>reduces dependence on single-occupant vehicle trips; or</text></clause> 
<clause id="HE662497FF1214B8D9EEEC844146B1C5A"><enum>(iv)</enum><text>advances carbon reduction strategies adopted by an eligible entity that contribute to achieving net-zero greenhouse gas emissions by 2050.</text></clause></subparagraph></paragraph> 
<paragraph id="H765527D4915B4B45B13F93D9F5FAED53"><enum>(2)</enum><header>Eligible entity</header><text>The term <quote>eligible entity</quote> means—</text> 
<subparagraph id="H6914E9C59491463BADC69E9BD1766CCC"><enum>(A)</enum><text>a unit of local government;</text></subparagraph> 
<subparagraph id="H1AA3B279E15A4EE083F80E977237CAE8"><enum>(B)</enum><text>a political subdivision of a State;</text></subparagraph> 
<subparagraph id="H179F9733B7434425A8CF62A55FE69B44"><enum>(C)</enum><text>a territory;</text></subparagraph> 
<subparagraph id="HF2E867621F9246E0B0F751B1C3A251DC"><enum>(D)</enum><text>a metropolitan planning organization (as defined in section 134(b));</text></subparagraph> 
<subparagraph id="HA63EC761086D4D5D82238781BB06C8BC"><enum>(E)</enum><text>a special purpose district or public authority with a transportation function;</text></subparagraph> 
<subparagraph id="HA83335DF08074A58B1A78DD53E56399E"><enum>(F)</enum><text display-inline="yes-display-inline">an entity described in section 207(m)(1)(E); or</text></subparagraph> 
<subparagraph id="H4C746EF0299D4FD68661816F6CD03DCA"><enum>(G)</enum><text>a State.</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HAE28F60DBB9D49658794C623BC202252"><enum>(b)</enum><header>Clerical amendment</header><text>The analysis for chapter 1 of title 23, United States Code, is amended by adding at the end the following:</text> 
<quoted-block id="HC230612BC27A4D16A4288CE4EB669ED7" style="USC"> 
<toc regeneration="no-regeneration"> 
<toc-entry level="section">177. Community climate incentive grant program.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="HC0EB5A530ED54A88810485F40C1AA675"><enum>110003.</enum><header>Neighborhood access and equity grant program</header> 
<subsection id="H9E6526BCF44F44E994254881FBD1093F"><enum>(a)</enum><header>In general</header><text>Chapter 1 of title 23, United States Code, is further amended by adding at the end the following:</text> 
<quoted-block style="USC" id="H98279DF1AE8E4C1DADACA9BAE53F6198" display-inline="no-display-inline"> 
<section id="H9C7A168767CE44FEB8165F2F34B4E2C2"><enum>178.</enum><header>Neighborhood access and equity grant program</header> 
<subsection id="HFA89AFE292E64D0C8F6D5616276B1970"><enum>(a)</enum><header>In General</header><text>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)—</text> 
<paragraph id="H12E746FC59804A50956A10F1940DAD26"><enum>(1)</enum><text>to improve walkability, safety, and affordable transportation access through construction of projects that are context-sensitive—</text> 
<subparagraph id="HEA3DBA03BB5F4665ADFB1E0B5276A2CD"><enum>(A)</enum><text>to remove, remediate, or reuse a facility described in subsection (c)(1);</text></subparagraph> 
<subparagraph id="H0B3E6BBADF374D5D886D42F59D061884"><enum>(B)</enum><text>to replace a facility described in subsection (c)(1) with a facility that is at-grade or lower speed;</text></subparagraph> 
<subparagraph id="H4F2DF6FAD2E1480DB63F8191ED956C13"><enum>(C)</enum><text>to retrofit or cap a facility described in subsection (c)(1);</text></subparagraph> 
<subparagraph id="H9CAE5A303F0E4D7CB8E6046E96D5A557"><enum>(D)</enum><text>to build or improve complete streets, multiuse trails, regional greenways, or active transportation networks and spines; or</text></subparagraph> 
<subparagraph id="H2E518AB78226459FA6289D00F869A110"><enum>(E)</enum><text>to provide affordable access to essential destinations, public spaces, or transportation links and hubs;</text></subparagraph></paragraph> 
<paragraph id="HA23ABDBD22484E169C15242D24135000"><enum>(2)</enum><text>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—</text> 
<subparagraph id="HCA8CAD8FAA7041A794E7D2854BBEEC26"><enum>(A)</enum><text>noise barriers to reduce impacts resulting from a facility described in subsection (c)(2);</text></subparagraph> 
<subparagraph id="H2553C1AE0CE94C21BFD212C95467C664"><enum>(B)</enum><text>technologies, infrastructure, and activities to reduce surface transportation-related air pollution, including greenhouse gas emissions;</text></subparagraph> 
<subparagraph id="H171A45BBFB604E459F78845C2B0C6F28"><enum>(C)</enum><text>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;</text></subparagraph> 
<subparagraph id="H712B477E8C504D72A5A9A781BA0451E9"><enum>(D)</enum><text>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</text></subparagraph> 
<subparagraph id="H8082485280734C059D8ADD0B90D95F7D"><enum>(E)</enum><text>safety improvements for vulnerable road users; and</text></subparagraph></paragraph> 
<paragraph id="HC324E337339442A6B29FEC9902EEC57A"><enum>(3)</enum><text>for planning and capacity building activities in disadvantaged or underserved communities to—</text> 
<subparagraph id="H2BBE6035136A4BDB8B80EBD90533E702"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="H710556C0DA86461DB6566C5DC6C1B35A"><enum>(B)</enum><text>assess transportation equity or pollution impacts and develop local anti-displacement policies and community benefit agreements;</text></subparagraph> 
<subparagraph id="H83C411B0F2094F43A180BFF63E37C6D4"><enum>(C)</enum><text>conduct predevelopment activities for projects eligible under this subsection;</text></subparagraph> 
<subparagraph id="HCCE38A9E46BA4BA995F8565F1DA8DE32"><enum>(D)</enum><text>expand public participation in transportation planning by individuals and organizations in disadvantaged or underserved communities; or</text></subparagraph> 
<subparagraph id="HC8B729C36BF44D64A2253CE20FC673F7"><enum>(E)</enum><text>administer or obtain technical assistance related to activities described in this subsection.</text></subparagraph></paragraph></subsection> 
<subsection id="H7D99AF4BD71B4621A4A33608FE97E7F8"><enum>(b)</enum><header>Eligible entities described</header><text>An eligible entity referred to in subsection (a) is—</text> 
<paragraph id="H8171F5EE608C426E87C59167D2C8E46D"><enum>(1)</enum><text>a State;</text></paragraph> 
<paragraph id="HC99E93D6DAAA4BF4896C252BFC07E242"><enum>(2)</enum><text>a unit of local government;</text></paragraph> 
<paragraph id="H1F01FB4B6F2649F48F0A8123D1A0E5D5"><enum>(3)</enum><text>a political subdivision of a State;</text></paragraph> 
<paragraph id="H5CE941A34B4D458DBB7DA21B1F8A8136"><enum>(4)</enum><text display-inline="yes-display-inline">an entity described in section 207(m)(1)(E);</text></paragraph> 
<paragraph id="H6CF89018F0624C7C86BDF321C6B22EF9"><enum>(5)</enum><text>a territory of the United States;</text></paragraph> 
<paragraph id="H3F67F79DC0974C6F909E8BB6EB550C90"><enum>(6)</enum><text display-inline="yes-display-inline">a special purpose district or public authority with a transportation function;</text></paragraph> 
<paragraph id="H8E0CE7987B3E432E90749AE5ADA8AA3A"><enum>(7)</enum><text>a metropolitan planning organization (as defined in section 134(b)); or</text></paragraph> 
<paragraph id="H978F3F1A7D0645C8AFFC74605D5CB1CB"><enum>(8)</enum><text>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).</text></paragraph></subsection> 
<subsection id="H5EA09B20A04044D28DA937F0EDFB53BE"><enum>(c)</enum><header>Facility described</header><text>A facility referred to in subsection (a) is—</text> 
<paragraph id="HB9FEEB20441F44EA8B483614E3D3A5F4"><enum>(1)</enum><text>a surface transportation facility for which high speeds, grade separation, or other design factors create an obstacle to connectivity within a community; or</text></paragraph> 
<paragraph id="H58C6065072C44FD2B4D740F30D91444A"><enum>(2)</enum><text>a surface transportation facility which is a source of air pollution, noise, stormwater, or other burden to a disadvantaged or underserved community.</text></paragraph></subsection> 
<subsection id="H4F1FD83C9B2A46E88701F8AD4E18BC57"><enum>(d)</enum><header>Investment in economically disadvantaged communities</header> 
<paragraph id="H2FD83CADA85842F49958470740C66068"><enum>(1)</enum><header>In general</header><text>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).</text></paragraph> 
<paragraph id="HF68B797FB53E4B8EBC893CC86A18830B"><enum>(2)</enum><header>Communities described</header><text>A community referred to in paragraph (1) is a community that—</text> 
<subparagraph id="HC8BC542B1E7C41A7B6B17C6B1C3E3195"><enum>(A)</enum><text>is economically disadvantaged, including an underserved community or a community located in an area of persistent poverty;</text></subparagraph> 
<subparagraph id="H1CD36BAEC57A4FFCA7B951CDDE98020A"><enum>(B)</enum><text>has entered or will enter into a community benefits agreement with representatives of the community;</text></subparagraph> 
<subparagraph id="HE2C98199F6B54FE7BD9EE054383811CF"><enum>(C)</enum><text>has an anti-displacement policy, a community land trust, or a community advisory board in effect; or</text></subparagraph> 
<subparagraph id="H5376892EBB5A4E16BD339D092EB444B3" commented="no"><enum>(D)</enum><text display-inline="yes-display-inline">has demonstrated a plan for employing local residents in the area impacted by the activity or project proposed under this section.</text></subparagraph></paragraph></subsection> 
<subsection id="HF9B00042CF944C679751AD16D85AF98B"><enum>(e)</enum><header>Administration</header> 
<paragraph id="HDDDD78E15542470B8B1EFDF55E115627"><enum>(1)</enum><header>In general</header><text>A project carried out under subsection (a) or (d) shall be treated as a project on a Federal-aid highway.</text></paragraph> 
<paragraph id="HCBFBD0D97459487CABB2EB8CA870B9CD"><enum>(2)</enum><header>Compliance with existing requirements</header><text>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 requirements of part 26 of title 49, Code of Federal Regulations.</text></paragraph></subsection> 
<subsection id="H9C14DD293A7E4DD18270AF049F2EC85D"><enum>(f)</enum><header>Cost share</header><text>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.</text></subsection> 
<subsection id="H3CFC0AD4AFFD478483CA79956637804E"><enum>(g)</enum><header>Technical assistance</header><text>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—</text> 
<paragraph id="H2D1D6B2DEFBC42ED9959121D9BAA7EBE"><enum>(1)</enum><text>guidance, technical assistance, templates, training, or tools to facilitate efficient and effective contracting, design, and project delivery by units of local government;</text></paragraph> 
<paragraph id="H2734811A28FC47D292FCDA0A1107BE61"><enum>(2)</enum><text>subgrants to units of local government to build capacity of such units of local government to assume responsibilities to deliver surface transportation projects; and</text></paragraph> 
<paragraph id="HD217906362F54C129E15506594A3316E"><enum>(3)</enum><text>operations and administration of the Federal Highway Administration.</text></paragraph></subsection> 
<subsection id="H5EE10C5AE93647DF8A67807AC8939602"><enum>(h)</enum><header>Limitations</header><text>Amounts made available under this section shall not—</text> 
<paragraph id="HE309B731189B4CCCAB3DF06C3B693626"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H1324435C6675476591BF57EAF9A33407"><enum>(2)</enum><text>be used for a project for additional through travel lanes for single-occupant passenger vehicles.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H88E3D27C584F49D6953DDF1F42752367"><enum>(b)</enum><header>Clerical amendment</header><text>The analysis for chapter 1 of title 23, United States Code, is further amended by adding at the end the following:</text> 
<quoted-block id="H8006C27CEDC94502A65AEF51EC9D1493" style="USC"> 
<toc regeneration="no-regeneration"> 
<toc-entry level="section">178. Neighborhood access and equity grant program.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="HA863469695C74C7394343A5325722993" section-type="subsequent-section"><enum>110004.</enum><header>Territorial highway program funding</header> 
<subsection id="H8223C32BFBB74CC99E19E5083B7B9177"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H8BA458BD49954CF49F7A11341CAF876F"><enum>(b)</enum><header>Limitation</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H7BE131FE5E524E5FAF4DB268759E8CE1"><enum>110005.</enum><header>Traffic safety clearinghouse</header> 
<subsection id="H67B1A966CD5B4B54850B1F42AC5E6BC7"><enum>(a)</enum><header>In general</header><text>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—</text> 
<paragraph id="HC167ADCC4A97457AADA4CCE81468F109"><enum>(1)</enum><text>operate a national clearinghouse for fair and equitable traffic safety enforcement programs;</text></paragraph> 
<paragraph id="H0D37A3D136B649B9807712EF274CD6FE"><enum>(2)</enum><text display-inline="yes-display-inline">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;</text></paragraph> 
<paragraph id="HCAC08BB894D948DCA1CAEEE67A39B1F9"><enum>(3)</enum><text>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</text></paragraph> 
<paragraph id="HA5AB16E459BB4192B7A474A5F110CFEB"><enum>(4)</enum><text>develop information and educational programs relating to implementing equitable traffic safety enforcement best practices to assist States and local communities.</text></paragraph></subsection> 
<subsection id="H681B99E7E88D43A1A04EBAE36BB5BF85"><enum>(b)</enum><header>Administration</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H93FB017964C440558770C52936D7B23C"><enum>(c)</enum><header>Definition of State</header><text display-inline="yes-display-inline">In this section the term <quote>State</quote> has the meaning given the term in section 401 of title 23, United States Code.</text></subsection></section> 
<section id="H10A49201CF71412184F3D6B42BB13268"><enum>110006.</enum><header>Passenger rail improvement, modernization, and emissions reduction grants</header> 
<subsection id="HAC02E4B5483047EC837E34EA12A7C7BC"><enum>(a)</enum><header>Appropriation</header><text>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 chapter 261 of title 49, United States Code, to eligible entities for eligible projects.</text></subsection> 
<subsection id="H2870F0DC08D6485080EE9FCB8DF7DFD0"><enum>(b)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HEB8787BDC27C4D58939BD82C75BFA6F1"><enum>(1)</enum><header>Corridor</header><text>The term <quote>corridor</quote> means an existing, modified, or proposed intercity passenger rail service (as defined in section 26106(b)(5) of title 49, United States Code).</text></paragraph> 
<paragraph id="H97F57C089EE046D78C63E36EEA9E6C4D"><enum>(2)</enum><header>Eligible entity</header><text>The term <quote>eligible entity</quote> means—</text> 
<subparagraph id="H10A170EB54AB4A7A9EC2E55F777C19CC"><enum>(A)</enum><text>an entity that is eligible to receive financial assistance under section 26101 of title 49, United States Code; and</text></subparagraph> 
<subparagraph id="H89866DBE391A41B1BF922F72FEFBEE3F"><enum>(B)</enum><text>an applicant that is eligible to receive a grant under section 26106 of title 49, United States Code.</text></subparagraph></paragraph> 
<paragraph id="H2A8A40369D5B42CD9E782C003F297D7B"><enum>(3)</enum><header>Eligible project</header><text>The term <quote>eligible project</quote> means—</text> 
<subparagraph id="H83900E0AD1C5449F9EA3B1C2A4A1F0DA"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HD4B2E9AAD9984BE6A34152D67E7784FA"><enum>(B)</enum><text>a capital project for high-speed rail corridor development that—</text> 
<clause id="HE8C9A7A7DEB84B2A9159D14AC0B4D303"><enum>(i)</enum><text>is eligible to receive a grant for a capital project (as defined in section 26106(b)(3) of title 49, United States Code); and</text></clause> 
<clause id="H1B428B34DA774775BC80CB956B84CC52"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph> 
<paragraph id="HF642A5EC505C4D55A3F93106A2414D03"><enum>(4)</enum><header>High-speed rail</header><text>The term <quote>high-speed rail</quote> means non-highway ground transportation that is owned or operated by an eligible entity and reasonably expected to reach speeds of—</text> 
<subparagraph id="H0D03C01BE83F4888B5E24326B6927A11"><enum>(A)</enum><text>160 miles per hour or faster on a shared use right-of-way; or</text></subparagraph> 
<subparagraph id="HF0C025B6933B4B738E570ED3466FC8EF"><enum>(B)</enum><text>186 miles per hour or faster on a dedicated right-of-way.</text></subparagraph></paragraph></subsection> 
<subsection id="H631B830C34E447DF93AE9B4943445024"><enum>(c)</enum><header>Allocation</header><text>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).</text></subsection> 
<subsection id="HC3D3B3A70DA543F48CA5FE7495C9EB70"><enum>(d)</enum><header>Federal share</header><text>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.</text></subsection> 
<subsection id="HD65DD944737046EFB5A358054215ED68"><enum>(e)</enum><header>Oversight</header><text>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.</text></subsection></section> 
<section id="H23740D95C1174FF4B061C89DF942284E" section-type="subsequent-section"><enum>110007.</enum><header>Alternative fuel and low-emission aviation technology program</header> 
<subsection id="H7964672A90C742D4A41E706225B4778E"><enum>(a)</enum><header>Appropriation and establishment</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="HFA83AF6713614128ACFA24C26C1A1699"><enum>(1)</enum><text>$247,000,000 for projects relating to the production, transportation, blending, or storage of sustainable aviation fuel;</text></paragraph> 
<paragraph id="H18516E1DE9514973A3FE931248819B77"><enum>(2)</enum><text>$47,000,000 for projects relating to low-emission aviation technologies; and</text></paragraph> 
<paragraph id="H38D2AC6DDF30468DAE58F247E57C891A"><enum>(3)</enum><text display-inline="yes-display-inline">$6,000,000 to fund the award of grants under this section, and oversight of the program, by the Secretary.</text></paragraph></subsection> 
<subsection id="H33FF8E71A5D54B4EA0EF6A6298369F3A"><enum>(b)</enum><header>Considerations</header><text>In carrying out subsection (a), the Secretary shall consider, with respect to a proposed project—</text> 
<paragraph id="HF2DED99A696A4E5FBCEA11C64EA5D083"><enum>(1)</enum><text>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;</text></paragraph> 
<paragraph id="H62161088E55441548858B5E6483CF208"><enum>(2)</enum><text>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;</text></paragraph> 
<paragraph id="HFE7E023734444923B99BF359535146F4"><enum>(3)</enum><text>the capacity to create new jobs and develop supply chain partnerships in the United States;</text></paragraph> 
<paragraph id="H88CA8AFE2CA24011AB0EA59BD185413A"><enum>(4)</enum><text>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</text></paragraph> 
<paragraph id="H7E9D3CE33DD445EFAFEE4A8106A43B36"><enum>(5)</enum><text>the benefits of ensuring a diversity of feedstocks for sustainable aviation fuel, including the use of waste carbon oxides and direct air capture.</text></paragraph></subsection> 
<subsection id="H645422D793844431AD0333DF8D133E23"><enum>(c)</enum><header>Cost share</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HC01E680E12964D0CA0CDE7FA3D2C4576"><enum>(d)</enum><header>Fuel emissions reduction test</header><text>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.</text></subsection> 
<subsection id="H86D7B302A3CA48AC8D0731F274447F5D"><enum>(e)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H464F395CAE474581AB20BF47519A0AD4"><enum>(1)</enum><header>Eligible entity</header><text>The term <quote>eligible entity</quote> means—</text> 
<subparagraph id="H43423D49B85541E18BF61E62BF4DE6BC"><enum>(A)</enum><text>a State or local government, including the District of Columbia, other than an airport sponsor;</text></subparagraph> 
<subparagraph id="H6F4FCDD632BD4BE5BA3A4CB8CB1B46F1"><enum>(B)</enum><text>an air carrier;</text></subparagraph> 
<subparagraph id="H3C0CAF14D0554D9DA1DCD2A0B67EB82C"><enum>(C)</enum><text>an airport sponsor;</text></subparagraph> 
<subparagraph id="HEF125FE6487D4B5FB4805A7D56462720"><enum>(D)</enum><text>an accredited institution of higher education;</text></subparagraph> 
<subparagraph id="H24BD2708BE5848339200DC926C085805"><enum>(E)</enum><text>a research institution;</text></subparagraph> 
<subparagraph id="HCA7F15EE687D47E88870C53F300217A4"><enum>(F)</enum><text>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;</text></subparagraph> 
<subparagraph id="H8C6BBE5EA8A94DEBA67F78840891C870"><enum>(G)</enum><text>a person or entity engaged in the development, demonstration, or application of low-emission aviation technologies; or</text></subparagraph> 
<subparagraph id="H24FB46BB0D2340DCA92B90EEE75D3219"><enum>(H)</enum><text>nonprofit entities or nonprofit consortia with experience in sustainable aviation fuels, low-emission aviation technologies, or other clean transportation research programs.</text></subparagraph></paragraph> 
<paragraph id="H7E3EC37A77D74F7BB1E4D0EB816B4DC1"><enum>(2)</enum><header>Feedstock</header><text>The term <quote>feedstock</quote> means sources of hydrogen and carbon not originating from unrefined or refined petrochemicals.</text></paragraph> 
<paragraph id="H42C6D5126EE549908AF50F5418363DEB"><enum>(3)</enum><header>Induced land-use change values</header><text>The term <quote>induced land-use change values</quote> 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.</text></paragraph> 
<paragraph id="H5C015DEB5C1F404C831B9BFD8221BA8A"><enum>(4)</enum><header>Lifecycle greenhouse gas emissions</header><text>The term <quote>lifecycle greenhouse gas emissions</quote> 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.</text></paragraph> 
<paragraph id="H340C917354214793820987B04DC2FDEE"><enum>(5)</enum><header>Low-emission aviation technologies</header><text>The term <quote>low-emission aviation technologies</quote> means technologies, produced in the United States, that significantly—</text> 
<subparagraph id="H852769F4598B437C91CCA77186944F50"><enum>(A)</enum><text>improve aircraft fuel efficiency;</text></subparagraph> 
<subparagraph id="H327147E94833457083CC27CA3C65C1B8"><enum>(B)</enum><text>increase utilization of sustainable aviation fuel; or</text></subparagraph> 
<subparagraph id="HD73AD3EB8AB145F68A6EBB710B6E5378"><enum>(C)</enum><text>reduce greenhouse gas emissions produced during operation of civil aircraft.</text></subparagraph></paragraph> 
<paragraph id="HBBC209DBC08A48DCB345BE2A6B76F123"><enum>(6)</enum><header>Secretary</header><text>The term <quote>Secretary</quote> means the Secretary of Transportation.</text></paragraph> 
<paragraph id="HDF5A00B18190459E9A67FFEF8CB37166"><enum>(7)</enum><header>Sustainable aviation fuel</header><text>The term <quote>sustainable aviation fuel</quote> means liquid fuel, produced in the United States, that—</text> 
<subparagraph id="HD268B56795574ECAB435DADA86137799"><enum>(A)</enum><text>consists of synthesized hydrocarbons;</text></subparagraph> 
<subparagraph id="HFB1497ECD60A4D9AA1165DB11A735DD0"><enum>(B)</enum><text>meets the requirements of—</text> 
<clause id="H5C501CA3768741C197E52E000B709044"><enum>(i)</enum><text>ASTM International Standard D7566; or</text></clause> 
<clause id="HADD5471ADE874C6A9714B2BC46EBA579"><enum>(ii)</enum><text>the co-processing provisions of ASTM International Standard D1655, Annex A1 (or such successor standard);</text></clause></subparagraph> 
<subparagraph id="HFA318DB5470D437ABDD740A0B5358D68"><enum>(C)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="H90089A8A75714D2585599659A3B0629E"><enum>(D)</enum><text>is not derived from palm fatty acid distillates; and</text></subparagraph> 
<subparagraph id="HDE1F5A7FC03547AD8D4B834A18793446"><enum>(E)</enum><text>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—</text> 
<clause id="H23992C4A78E745898B68772A50718D5E"><enum>(i)</enum><text>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</text></clause> 
<clause id="H1FBBDBECA616441EA7645787D790F083"><enum>(ii)</enum><text>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—</text> 
<subclause id="H7B330A9E591F48E5B1197D7E417187F8"><enum>(I)</enum><text>reflective of the latest scientific understanding of lifecycle greenhouse gas emissions; and</text></subclause> 
<subclause id="HB03257E6AEB541F4B251885F74D89ADD"><enum>(II)</enum><text>as stringent as the requirement under clause (i).</text></subclause></clause></subparagraph></paragraph></subsection></section> 
<section id="H33F9500DE9B74FD4BDF2B7521011E37A" display-inline="no-display-inline"><enum>110008.</enum><header>Assistance to update and enforce hazard resistant codes and standards</header> 
<subsection id="HF163CCE0D7FB43F0B66E5A94CD930203"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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, or territorial 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, or territorial governments during the adoption process, that incorporate—</text> 
<paragraph id="HEAD425C726C241DCB71E9192D757418F"><enum>(1)</enum><text>the latest hazard-resistant designs; and</text></paragraph> 
<paragraph id="HAC37A4508DEA4343B40DD4E49033CCF4"><enum>(2)</enum><text>the latest requirements for the maintenance and inspection of existing buildings to address hazard risk.</text></paragraph></subsection> 
<subsection id="H09EEC43EBF004A4A893816F3F87A6F39"><enum>(b)</enum><header>Administration</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H3383B866D4DD4D4FB87943BA574301B7" section-type="subsequent-section"><enum>110009.</enum><header>Economic Development Administration</header> 
<subsection id="H4ED1D6B37F934C3C9C0216796C982561"><enum>(a)</enum><header>Economic development assistance for regional economic growth clusters</header><text display-inline="yes-display-inline">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 <quote>Secretary</quote>) for grants under section 209 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.</text></subsection> 
<subsection id="H220F31CC6BFB4FC98FBC5A3D110A0459"><enum>(b)</enum><header>Recompete grants for persistently distressed communities</header> 
<paragraph id="HAFF5456F65544B3C8767730BD40B95E5"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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 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.</text></paragraph> 
<paragraph id="HC96A6A3FBA8E48A3A66B5CEED73B609E" commented="no"><enum>(2)</enum><header>Recompete plan</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H20C50248136F41A7986B2FF603230838" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="HED59F870613E4BA79E78A2A075A72447" commented="no"><enum>(B)</enum><text>projected costs, annual expenditures, and a proposed grant disbursement schedule; and</text></subparagraph> 
<subparagraph id="HA0504257F0654A93B17F828704712207" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">other local economic information and periodic benchmarking criteria as the Secretary determines appropriate.</text></subparagraph></paragraph> 
<paragraph id="HCBED5E016DF74E0A9D4624759722A4DF"><enum>(3)</enum><header>Maximum award amount</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H198131D6386D4E93B6F72BBBE1F5C02E"><enum>(A)</enum><text display-inline="yes-display-inline">the difference in the prime-age employment rate between the United States and the local labor market or local community;</text></subparagraph> 
<subparagraph id="H53A63151426A49D29B4693E335E61E22"><enum>(B)</enum><text display-inline="yes-display-inline">the prime-age population of the local labor market or local community; and</text></subparagraph> 
<subparagraph id="HF9F4C0ACF1A3432ABC5A49B8DEF8229C"><enum>(C)</enum><text>either—</text> 
<clause id="H8B81AD8ED8844182AD34D3C9583A5C33"><enum>(i)</enum><text display-inline="yes-display-inline">$70,585 for local labor markets with a prime-age employment rate not less than 2.5 percent below the United States; or</text></clause> 
<clause id="H517DE427DC094C64AC1FCDD230764D98"><enum>(ii)</enum><text display-inline="yes-display-inline">$53,600 for local communities with a prime-age employment rate not less than 5 percent below the United States.</text></clause></subparagraph></paragraph> 
<paragraph id="HF32308E030A84A208B44CAF3417A7D17"><enum>(4)</enum><header>Definitions</header><text>In this subsection:</text> 
<subparagraph id="H5F5EC8AA67F941DD912AEAB87C829A26"><enum>(A)</enum><header>Local labor market</header><text display-inline="yes-display-inline">The term <quote>local labor market</quote> means any of the following areas that contains 1 or more recipients eligible under paragraph (1):</text> 
<clause id="H4AE0B19D8AF24116BF9697103642C328"><enum>(i)</enum><text>A metropolitan statistical area or micropolitan statistical area, excluding any area described in clause (iii).</text></clause> 
<clause id="H283ECE51B2FA4B0990DD6A59DC960B14"><enum>(ii)</enum><text>A commuting zone, excluding any areas described in clauses (i) and (iii).</text></clause> 
<clause id="HF5D4CEAE43534771AB091B88A3C1A567"><enum>(iii)</enum><text>Tribal land subject to the jurisdiction of an Indian Tribe.</text></clause></subparagraph> 
<subparagraph id="HCECFA13FFFFA4D67A17259095B2746F3"><enum>(B)</enum><header>Local community</header><text display-inline="yes-display-inline">The term <quote>local community</quote> 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).</text></subparagraph></paragraph></subsection> 
<subsection id="H0D92B5BCCCE644529A7BC17381C866D2"><enum>(c)</enum><header>Economic adjustment assistance for energy and industrial transition communities</header><text display-inline="yes-display-inline">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 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.</text></subsection> 
<subsection id="HF9861EE3FCB644798FDEC73F84BA60CB"><enum>(d)</enum><header>Economic adjustment assistance for technical assistance, project predevelopment, and capacity building</header><text>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 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—</text> 
<paragraph id="HD464D47AE73C43CC9DE848F07A78D983"><enum>(1)</enum><text>sections 204 and 301 of such Act shall not apply to grants made with amounts made available under this subsection; and</text></paragraph> 
<paragraph id="H9004E099D77C47E583B195E8C8E19ABD"><enum>(2)</enum><text>not less than 50 percent of the amounts made available under this subsection shall be for activities that are carried out in underserved communities.</text></paragraph></subsection> 
<subsection id="H37841EB7FBE044808BBAB7D40A40B823"><enum>(e)</enum><header>Administration</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H2598F0652CED40889AFB6EE6C4B7FBC8" section-type="subsequent-section"><enum>110010.</enum><header>Assistance for Federal buildings</header><text display-inline="no-display-inline">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)). </text></section> 
<section id="HF7878BD14C9F4BCB92FCEB1AEDFECC38"><enum>110011.</enum><header>Climate resilient Coast Guard infrastructure</header><text display-inline="no-display-inline">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. </text></section> 
<section id="H4F27F84BA43D445A9215329D322F0902"><enum>110012.</enum><header>Great Lakes icebreaker acquisition</header> 
<subsection id="HAF7727F5B24F4CE5AFBAD826BBE4D90C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H181AB85D9FEC4D17865B16D14FE79473"><enum>(b)</enum><header>Limitation</header><text display-inline="yes-display-inline">The funds made available under this section are subject to the condition that the Coast Guard shall not—</text> 
<paragraph id="H22603380C98141AA85A6F3E6EFF9C2AE"><enum>(1)</enum><text display-inline="yes-display-inline">enter into an agreement involving funds made available under subsection (a) if such agreement—</text> 
<subparagraph id="H7FA170465EF44F2A8807855CDB5A8288"><enum>(A)</enum><text display-inline="yes-display-inline">is for a term extending beyond September 30, 2031; or</text></subparagraph> 
<subparagraph id="H226A73E857D44647A53098C4DC31B604"><enum>(B)</enum><text display-inline="yes-display-inline">involves any payment that could be made or funds disbursed using amounts made available under subsection (a) after September 30, 2031; or</text></subparagraph></paragraph> 
<paragraph id="H330611F45E16443788B1B1552F773E02"><enum>(2)</enum><text display-inline="yes-display-inline">use any other funds available to the Coast Guard to satisfy obligations initially made under subsection (a).</text></paragraph></subsection></section> 
<section id="HD6B287761A294B5B9BB9A9C247DF2359"><enum>110013.</enum><header>Port infrastructure and supply chain resilience</header> 
<subsection id="H0ED8E2B043484339AC5227C7EDA07C32"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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. </text></subsection> 
<subsection id="H04324438DE4F422F8410D40755B2DE93"><enum>(b)</enum><header>Limitations</header><text>The funds made available under this section are subject to the condition that the Secretary of Transportation shall not—</text> 
<paragraph id="H44C751D74ECF413A9783803796EF9987"><enum>(1)</enum><text display-inline="yes-display-inline">enter into an agreement involving funds made available under subsection (a) if such agreement—</text> 
<subparagraph id="H724EF3271D7347959567F1E6CF3B8424"><enum>(A)</enum><text>is for a term extending beyond September 30, 2031; or</text></subparagraph> 
<subparagraph id="H8734021AC334464F8BFF8CA919D360C3"><enum>(B)</enum><text>involves any payment that could be made or funds disbursed using amounts made available under subsection (a) after September 30, 2031; or</text></subparagraph></paragraph> 
<paragraph id="H7154BB41BBCE43339ACDBB7DCC1AB49E"><enum>(2)</enum><text>use any other funds available to the Secretary to satisfy obligations initially made under subsection (a).</text></paragraph></subsection></section> 
<section id="HA0922B99214244EF8D9419C3D11A3DA7"><enum>110014.</enum><header>Alternative water source project grants</header> 
<subsection id="H4C0C95D417D7414A8D3DCD4B72FFCBC4"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H1E7484E5A4AD46B4BE5AC5CAA9441D92"><enum>(1)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="H545807094AFF49A6AE3524C1CEA4DB3A"><enum>(2)</enum><text>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).</text></paragraph></subsection> 
<subsection id="H66B42B9B4254480DA56BC6FE7548BDAD"><enum>(b)</enum><header>Limitations</header><text>For purposes of subsection (a)—</text> 
<paragraph id="HDEA7B93FDCBD4946AFAD3D4D63EC1327"><enum>(1)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="HED6CFC8D67C94A15B0C6075663D40616"><enum>(2)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H299D1F3DF1F84B9B90BC290936EBEB24"><enum>(c)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HED0BD1E598D741DEB9E6D55262B844EE" commented="no"><enum>110015.</enum><header>Sewer overflow and stormwater reuse municipal grants</header> 
<subsection id="HF60A13D750C447919DF3418E0B34225F" commented="no"><enum>(a)</enum><header>General assistance</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="HBDBEFA206E66452ABC6F0ECC587EB6FF" commented="no"><enum>(b)</enum><header>Financially distressed communities</header> 
<paragraph id="H1182AF259CF44E9B9D67BA2EEC04C3DA" commented="no"><enum>(1)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H5CCB693ABA824F659762A9CD88A5BE41" commented="no"><enum>(2)</enum><header>Limitation</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HE8AEF0193AF74E40A6CA5308A03E979F"><enum>(c)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="HD6B029B58F184723A96D1B90A72540C5"><enum>110016.</enum><header>Individual household decentralized wastewater treatment system grants</header> 
<subsection id="HF50D9B1B6CAB4BCB97778BF68B6FEC8A"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H9916E8687DF1457189C6616F0BBF6613"><enum>(1)</enum><text display-inline="yes-display-inline">$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</text></paragraph> 
<paragraph id="HE0BE5C660CCD4E9386790C4F49B12D7E"><enum>(2)</enum><text display-inline="yes-display-inline">$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.</text></paragraph></subsection> 
<subsection id="HEC9B28E05E3E490D8F55E150B218C81F"><enum>(b)</enum><header>Administrative costs</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H933BA9E6F4284DD4B397D8F425EF2B2F"><enum>110017.</enum><header>Disaster relief</header><text display-inline="no-display-inline">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—</text> 
<paragraph id="H7B0BEF3066E9423AB4AE4B0441A61D0D"><enum>(1)</enum><text>costs associated with low-carbon materials; and</text></paragraph> 
<paragraph id="H709CD058A2E441AB95AEA1728341048C"><enum>(2)</enum><text>incentives that encourage low-carbon and net-zero energy projects, which may include an increase in the Federal cost share.</text></paragraph></section> 
<section id="H83A4E5AAFA204706A2B5C8C3AB6190B7" display-inline="no-display-inline"><enum>110018.</enum><header>Environmental review implementation funds</header> 
<subsection id="H3DA73E419C484FCD946568A07E328BD0"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Chapter 1 of title 23, United States Code, is further amended by adding at the end the following:</text> 
<quoted-block style="USC" id="H611E9857B832461EB0BD4403E8C8A18C" display-inline="no-display-inline"> 
<section id="H8D9BFA49F0D046CCA863DB9058CB864A"><enum>179.</enum><header>Environmental review implementation funds</header> 
<subsection id="HEDA48C99F80E466781EFBC2DABFBEE24"><enum>(a)</enum><header>Establishment</header><text>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—</text> 
<paragraph id="HE5113107BB534A619864D3E0097663EF"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H3A3B78347AC94FA7BC7298AE224C8BDA"><enum>(2)</enum><text>providing funds made available under this subsection to eligible entities—</text> 
<subparagraph id="H3783E3800C9647B084B1C29902199DB5"><enum>(A)</enum><text>to build capacity of such eligible entities and facilitate the environmental review process for proposed projects, including—</text> 
<clause id="HB21FDFD475B84A74B8E1508223B3E8FB"><enum>(i)</enum><text>defining the scope or study areas;</text></clause> 
<clause id="HB729BC5F80B74A8B983F9ACACD7829FA"><enum>(ii)</enum><text>identifying impacts, mitigation measures, and reasonable alternatives;</text></clause> 
<clause id="H07688CBC0DBE4FFC9632F3BF8730A2F7"><enum>(iii)</enum><text>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;</text></clause> 
<clause id="H961E2B7BA100463E8F661547A2A57A15"><enum>(iv)</enum><text>conducting public engagement activities; and</text></clause> 
<clause id="HA0108CAC44374BD18FEF3331DBCA792D"><enum>(v)</enum><text>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</text></clause></subparagraph> 
<subparagraph id="HFF19F41F860B4C5A9159F4ACA3D975DE"><enum>(B)</enum><text>for administrative expenses of the eligible entity to conduct any of the activities described in subparagraph (A).</text></subparagraph></paragraph></subsection> 
<subsection id="HE269A4D3A775485895C44B28ECA1371A"><enum>(b)</enum><header>Cost share</header> 
<paragraph id="HA918F71AC9D54493AA9A127514D3C8DD"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H047EDC82085A41B6B4C663D0616F8CD3"><enum>(2)</enum><header>Source of funds</header><text>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 section or title 49.</text></paragraph></subsection> 
<subsection id="H840CF5F11D1B45AD9EDAC50F33A7C5EC"><enum>(c)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H0FE8649407114FCC96E3EE79FD4ECEFF"><enum>(1)</enum><header>Administrator</header><text>The term <quote>Administrator</quote> means the Administrator of the Federal Highway Administration.</text></paragraph> 
<paragraph id="H9E9662AD46244EDB92D7DEE0975EAD57"><enum>(2)</enum><header>Eligible entity</header><text>The term <quote>eligible entity</quote> means—</text> 
<subparagraph id="HB60C0FF36A094DD9BCCF36911F39ACF8"><enum>(A)</enum><text>a State;</text></subparagraph> 
<subparagraph id="H83B7E08618144D6EB4FA016040BD806A"><enum>(B)</enum><text>a unit of local government;</text></subparagraph> 
<subparagraph id="H718C5FC113534AECA40B9B6EE9E57557"><enum>(C)</enum><text>a political subdivision of a State;</text></subparagraph> 
<subparagraph id="HF892573A4A284BA8892B4E01EF098A57"><enum>(D)</enum><text>a territory of the United States;</text></subparagraph> 
<subparagraph id="H96FCAF517F894C26AE2A4FE047E8D643"><enum>(E)</enum><text>an entity described in section 207(m)(1)(E);</text></subparagraph> 
<subparagraph id="HE46BFDA3D6DC4EC890024C03285B9FB8"><enum>(F)</enum><text>a recipient of funds under section 203; or</text></subparagraph> 
<subparagraph id="HE0DABC243C3D4DCE97F372965128C853"><enum>(G)</enum><text>a metropolitan planning organization (as defined in section 134(b)).</text></subparagraph></paragraph> 
<paragraph id="HC0CDF156F93347B696979E655B6769B0"><enum>(3)</enum><header>Environmental review process</header><text>The term <quote>environmental review process</quote> has the meaning given the term in section 139.</text></paragraph> 
<paragraph id="HC1DC000558C747DCAF85DD95F2D859C8"><enum>(4)</enum><header>Proposed project</header><text display-inline="yes-display-inline">The term <quote>proposed project</quote> means a surface transportation project for which an environmental review process is required.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H0B47E039ABAD42A08FE626A77FD2A8D8"><enum>(b)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">The analysis for chapter 1 of title 23, United States Code, is further amended by adding at the end the following: </text> 
<quoted-block style="USC" id="HFDC947CD538247BF806724C8245746B8" display-inline="no-display-inline"> 
<toc regeneration="no-regeneration"> 
<toc-entry level="section">179. Environmental review implementation funds.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> 
<section id="H7D9DD8D83FA44201B86D35AD703018EA" section-type="subsequent-section" display-inline="no-display-inline"><enum>110019.</enum><header>Low-carbon transportation materials grants</header> 
<subsection id="H51C6E89966DB4F17B41D15C514285C7E"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Chapter 1 of title 23, United States Code, is further amended by adding at the end the following:</text> 
<quoted-block style="USC" id="H4B6D3DEAF62749A1B68AB2DCE34FC047" display-inline="no-display-inline"> 
<section id="H6A178B01999D469794DCE564FBF065A9"><enum>180.</enum><header>Low-carbon transportation materials grants</header> 
<subsection id="HEFCBEECE3B3C46FD95A978673D205123"><enum>(a)</enum><header>Federal highway administration appropriation</header><text>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.</text></subsection> 
<subsection id="H57A8EE8F0F404C2A92BAF5C827C5F8EE"><enum>(b)</enum><header>Reimbursement of incremental costs; incentives</header> 
<paragraph id="H61686BCC2225409B8A4237839C93C736"><enum>(1)</enum><header>Reimbursement of incremental costs</header> 
<subparagraph id="H0674BF02E45845EFA4432C8AAA8779D7"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="H780DC6F28FCC4B43B4B19584EE905206"><enum>(B)</enum><header>Amount</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H02B07B244C3D48B7A842CFEE37D8BD5E"><enum>(2)</enum><header>Incentive</header><text>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.</text></paragraph> 
<paragraph id="HD13370E4BA0A4B38925238779F1FFC80"><enum>(3)</enum><header>Limitations</header> 
<subparagraph id="H311F237BA52A4261A1DD6150F8F7CAE3"><enum>(A)</enum><header>In general</header><text>The Administrator shall only provide a reimbursement under paragraph (1) for a project on a—</text> 
<clause id="H9A9EEEA2E6B340C8B64F1046223583F4"><enum>(i)</enum><text>Federal-aid highway;</text></clause> 
<clause id="H0FE749A8565644AE95E6E4DED99EC4B3"><enum>(ii)</enum><text>tribal transportation facility;</text></clause> 
<clause id="H645907CC6315440DB72B330C37446658"><enum>(iii)</enum><text>Federal lands transportation facility; or</text></clause> 
<clause id="H5E43BF9EC446406FB16D1C834A006FB1"><enum>(iv)</enum><text>Federal lands access transportation facility.</text></clause></subparagraph> 
<subparagraph id="H81DBA3C62A4B4801889FAEA824AF9BE6"><enum>(B)</enum><header>Other restrictions</header><text>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.</text></subparagraph> 
<subparagraph id="H06980C727C5D4BC1B4EFA6341AF27CDB"><enum>(C)</enum><header>Single occupant passenger vehicles</header><text>Funds made available under this section shall not be used for projects that result in additional through travel lanes for single occupant passenger vehicles.</text></subparagraph></paragraph> 
<paragraph id="HF973C66FE9064D7F8B9200B0F2C29804"><enum>(4)</enum><header>Materials identification</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H52B2F23F362C46BF9541E2077FCA0FF0"><enum>(A)</enum><text>appropriate for use in projects eligible under this title; and</text></subparagraph> 
<subparagraph id="HBE65A224ADA243358F44DEDD1682EC86"><enum>(B)</enum><text>eligible for reimbursement under this section.</text></subparagraph></paragraph></subsection> 
<subsection id="H9B0A01D1CACB477593C6BF7B09A020D2"><enum>(c)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HABF77A86D39F45ED82122A6088D654DC"><enum>(1)</enum><header>Administrator</header><text>The term <quote>Administrator</quote> means the Administrator of the Federal Highway Administration.</text></paragraph> 
<paragraph id="H7124AD69D2E646B091ACE3904E67A332"><enum>(2)</enum><header>Eligible recipient</header><text>The term <quote>eligible recipient</quote> means—</text> 
<subparagraph id="HF4F29B92D74D43FCB43ABB8DD2F5DA24"><enum>(A)</enum><text>a State;</text></subparagraph> 
<subparagraph id="HF8A654E3432342DCA5093D27F1ECB909"><enum>(B)</enum><text>a unit of local government;</text></subparagraph> 
<subparagraph id="H36B518119D594D75B30338D90A13E8EF"><enum>(C)</enum><text>a political subdivision of a State;</text></subparagraph> 
<subparagraph id="H307FAD97AC674D63AF8C22A112B3530A"><enum>(D)</enum><text>a territory of the United States;</text></subparagraph> 
<subparagraph id="H20F00DD62357403EBF2C469A905AA12C"><enum>(E)</enum><text>an entity described in section 207(m)(1));</text></subparagraph> 
<subparagraph id="HFB05AB8ED1714CDCB2F7565A8654F907"><enum>(F)</enum><text>a recipient of funds under section 203; or</text></subparagraph> 
<subparagraph id="H83F2F669C5BA4AE5995741580883830D"><enum>(G)</enum><text>a special purpose district or public authority with a transportation function.</text></subparagraph></paragraph> 
<paragraph id="H3A59949BC4FB4247B1B9F91DB4598803"><enum>(3)</enum><header>Embodied carbon</header><text>The term <quote>embodied carbon</quote> 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.</text></paragraph> 
<paragraph id="H2888DCD14B9345AC831836652FE58E62"><enum>(4)</enum><header>Low-embodied carbon construction materials and products</header><text display-inline="yes-display-inline">The term <quote>low-embodied carbon construction materials and products</quote> 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.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H150A90436CE24287891E54DE3FB850B6"><enum>(b)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">The analysis for chapter 1 of title 23, United States Code, is further amended by adding at the end the following: </text> 
<quoted-block style="USC" id="H7211FE1CAFEB4C86B354A5B1B577CED7" display-inline="no-display-inline"> 
<toc regeneration="no-regeneration"> 
<toc-entry level="section">180. Low-carbon transportation materials grants.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section></title> 
<title id="H3BD898178371429FAC2D58F343DC1949"><enum>XII</enum><header>Committee on Veterans Affairs</header> 
<section id="HC657178FBF244BF69AC7CFCB81DEDE15"><enum>120001.</enum><header>Department of Veterans Affairs infrastructure improvements</header><text display-inline="no-display-inline">In addition to amounts otherwise available, there is appropriated for fiscal year 2022, out of any money in the Treasury not otherwise appropriated, $2,417,000,000, 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.</text></section> 
<section id="H7427259969974EFCAD24BF61B188BE9C"><enum>120002.</enum><header>Modifications to enhanced-use lease authority of department of veterans affairs</header> 
<subsection id="H2DA398FA4867467EA82A2D3F9F3BAE6C"><enum>(a)</enum><header>Modifications to authority</header><text>Paragraph (2) of section 8162(a) of title 38, United States Code, is amended to read as follows:</text> 
<quoted-block id="HF86E9E2C7C874BAA8236BE139376E64E" style="OLC"> 
<paragraph id="HDC0B66CCEDA14827B3D7634B95537110" indent="up1"><enum>(2)</enum> 
<subparagraph id="H40EA815548B94D0392F6E3C1B67F193A" display-inline="yes-display-inline"><enum>(A)</enum><text>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—</text> 
<clause id="H9636AF80CE4344EABFBAEB6DD8436C70" indent="up1"><enum>(i)</enum><text>that the lease will not be inconsistent with, and will not adversely affect—</text> 
<subclause id="H352D68DB9D564F78846F1EF9340DF117"><enum>(I)</enum><text>the mission of the Department; or</text></subclause> 
<subclause id="HED2D6644AC15466A88FF04B9F91FBEA5"><enum>(II)</enum><text>the operation of facilities, programs, and services of the Department in the local area; and</text></subclause></clause> 
<clause id="H5B6359431B194764A17FB9CF8CBD972C" display-inline="no-display-inline" indent="up1"><enum>(ii)</enum><text display-inline="yes-display-inline">that—</text> 
<subclause id="HC9A641FBCA544C16BB3D0B0D70EE1E24" display-inline="no-display-inline"><enum>(I)</enum><text>the lease will enhance the use of the leased property by directly or indirectly benefitting veterans; or</text></subclause> 
<subclause id="H7C30E387BA6340DBB2B41B61736D376A"><enum>(II)</enum><text>the leased property will provide supportive housing.</text></subclause></clause></subparagraph> 
<subparagraph id="H3F83EE59B35345D69D996808AB77CF02" indent="up1"><enum>(B)</enum><text>The Secretary shall give priority to enhanced-use leases that, on the leased property—</text> 
<clause id="HDCF7C2997B234F33B12847036D6DB92C"><enum>(i)</enum><text>provide supportive housing for veterans;</text></clause> 
<clause id="H7EBE0D6936C64F0EAC75DECA13710870"><enum>(ii)</enum><text>provide direct services or benefits targeted to veterans; or</text></clause> 
<clause id="HBD7BC4EF6AF84A94818987E6171D433D"><enum>(iii)</enum><text>provide services or benefits that indirectly support veterans.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H03C65B054F5549CAA1CA67267835893C"><enum>(b)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HDF376EDE61E94DA792D3A9DF4F044789"><enum>(c)</enum><header>Modification of sunset</header><text>Section 8169 of such title is amended by striking <quote>December 31, 2023</quote> and inserting <quote>September 30, 2026</quote>.</text></subsection></section> 
<section id="HC6E85562BD614CA69CEA3FE9BF2872C9"><enum>120003.</enum><header>Major medical facility leases of the Department of Veterans Affairs</header> 
<subsection id="HA738A1769A814CBDB1D39D03D92CD809"><enum>(a)</enum><header>Authority to enter into major medical facility leases</header><text>Paragraph (2) of subsection (a) of section 8104 of title 38, United States Code, is amended—</text> 
<paragraph id="HE7E9CBBDD2ED4EF38BD2D9374AA1B8C3"><enum>(1)</enum><text>by striking <quote>No funds</quote> and inserting <quote>(A) No funds</quote>;</text></paragraph> 
<paragraph id="HAC3DE0627445423DA906C632F7DFBB2E"><enum>(2)</enum><text>by striking <quote>or any major medical facility lease</quote>;</text></paragraph> 
<paragraph id="H17DB21EEE4D54637A9CF85B3C4CE3A23"><enum>(3)</enum><text>by striking <quote>or lease</quote>; and</text></paragraph> 
<paragraph id="H4057B4C51B5D43178FA8B7478754FB98"><enum>(4)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block id="HE98E3064005340E79708EFC1FB980D0D" style="OLC"> 
<subparagraph id="H311AD1CCD855474A92D2DCD3629A680B" indent="up2"><enum>(B)</enum><text>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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HE4351105EF114B5C966006283F95E7D5"><enum>(b)</enum><header>Modification of definition of major medical facility lease</header><text>Subparagraph (B) of paragraph (3) of such subsection is amended to read as follows:</text> 
<quoted-block id="H873A696FB7054CFFB6BBC56EE3EF9A70" style="OLC"> 
<subparagraph id="H58B84F926A5A436DA1DF790D3E55F88B" indent="up1"><enum>(B)</enum><text>The term <quote>major medical facility lease</quote>—</text> 
<clause id="HC72F3408D2754E2CA007B498337034A9"><enum>(i)</enum><text>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</text></clause> 
<clause id="H44E50DED5C514C0784535285BD73EBB1"><enum>(ii)</enum><text>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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HEBBF15044C4F4DA9ABC67849EA98370B"><enum>(c)</enum><header>Interim leasing actions</header><text>Such section is further amended by adding at the end the following new subsection:</text> 
<quoted-block id="H9BAA9D25CF7D480CA0B0D88A1A380729" style="OLC"> 
<subsection id="HFDDEF5A555F345DCB04D47072258EC77"><enum>(i)</enum> 
<paragraph id="H982407031E6F44188C6CF1AF79171795" display-inline="yes-display-inline"><enum>(1)</enum><text>The Secretary may carry out interim leasing actions for major medical facility leases (as defined in subsection (a)(3)(B)).</text></paragraph> 
<paragraph id="H4E8B4B1BADA84CB18DCBC24ADE0BAA2C" indent="up1"><enum>(2)</enum><text>In this subsection, the term <quote>interim leasing actions</quote> has the meaning given that term by the Administrator of the General Services Administration.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HD2AE554580C44D6683B978608852B444"><enum>(d)</enum><header>Applicability</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H2884D6EABCBB4C7698E7339A91CF8290"><enum>(e)</enum><header>Purchase Options</header><text>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).</text></subsection> 
<subsection id="H146F10DEB07B4CC68844C65634675719"><enum>(f)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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. </text></subsection> 
<subsection id="H708B3612FBED4EEABA2FF9BA38772391"><enum>(g)</enum><header>Termination and restoration</header> 
<paragraph id="HE8EC203D796F4054B94D2FA540BF8F0E"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H0520B4BFC6724DF491CFAA03F4F0FC73"><enum>(2)</enum><header>Notification</header><text>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.</text></paragraph></subsection></section> 
<section id="H3A70D49BB8484349A9C9F2015F87DB70"><enum>120004.</enum><header>Increase in number of health professions residency positions at Department of Veterans Affairs medical facilities</header> 
<subsection id="HB321B02EF35841538D657C3B3E39323B"><enum>(a)</enum><header>Increase</header><text>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—</text> 
<paragraph id="H42226F3B68814ECAA6ED6ABA0B5ED1C6"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="HB6106DCFE9C748F7A29AA7B1149C4620"><enum>(2)</enum><text>any medical facility—</text> 
<subparagraph id="HBB4D48D1941A4B33AB516ADDD8C2E50B"><enum>(A)</enum><text>the director of which expresses an interest in establishing or expanding a health professions residency program at the medical facility; or</text></subparagraph> 
<subparagraph id="H3B5A6E29D35648108C3130215CB29011"><enum>(B)</enum><text>that is located in a community that has a high concentration of veterans or is experiencing a shortage of health care professionals.</text></subparagraph></paragraph></subsection> 
<subsection id="HCA52C3F31E8A4AA8AA14E87D51A2E989"><enum>(b)</enum><header>Appropriations</header><text>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.</text></subsection></section> 
<section id="H79AB15EAA0E24FA588AB990F3146124D"><enum>120005.</enum><header>Veteran records scanning</header><text display-inline="no-display-inline">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, $50,000,000, 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.</text></section> 
<section id="H60952BCB0D0C4217BF8B107CDD069D73"><enum>120006.</enum><header>Funding for Department Of Veterans Affairs Office of Inspector General</header><text display-inline="no-display-inline">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.</text></section></title> 
<title id="HB6CD02C40E964B1AAEB7F563E434DFF5"><enum>XIII</enum><header>Committee on Ways and Means</header> 
<subtitle id="HCDB5331E3C7C4D72B33FD92DC6F1A1DB"><enum>A</enum><header/> 
<part id="HB8A8E21F72E94FD0B3F563700D8C9449"><enum>1</enum><header>Provisions Relating to Pathways to Health Careers</header> 
<section id="H32696FA033A746E5BD722287DBB245D7"><enum>134101.</enum><header>Pathways to Health Careers</header><text display-inline="no-display-inline">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:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HF652D332331542DA89B93844043783A0"> 
<subtitle id="H184FE2B4E9484747ACBC90612BEF43D3"><enum>D</enum><header>Career pathways through health profession opportunity grants</header> 
<section id="H76CF3DE0BF164C62A925208A04717536"><enum>2071.</enum><header>Career pathways through health profession opportunity grants</header> 
<subsection id="HC367DB8F939E47B4BEFBA18B7EAD1A9C"><enum>(a)</enum><header>Application requirements</header><text>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:</text> 
<paragraph id="HA25DF0276DA447F2A86BBF9A7DA611B4"><enum>(1)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HE0348BA685AA4A13B107C48B1B4EC4B5"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H1B1F00B5BB1742F1A6BFEF333AE46BF1"><enum>(3)</enum><text>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.</text></paragraph> 
<paragraph id="H6C4749F672674A4FA5E5954D9CF55CBD"><enum>(4)</enum><text>A plan for providing post-employment support and ongoing training as part of a career pathway under the project.</text></paragraph> 
<paragraph id="HE877ADF57AC1489C85F506DE3BB854B8"><enum>(5)</enum><text>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.</text></paragraph> 
<paragraph id="HD44AB2F2E0F740928CEF975F779D2FFA"><enum>(6)</enum><text display-inline="yes-display-inline">A certification by the applicant that the project development included—</text> 
<subparagraph id="H1585273342B94D3FAD78B07DACF49067"><enum>(A)</enum><text>consultation or commitment to consult with a local workforce development board;</text></subparagraph> 
<subparagraph id="H204F82D9848E47F598C9611CD0C7DEB8"><enum>(B)</enum><text>consideration of registered apprenticeship and pre-apprenticeship models;</text></subparagraph> 
<subparagraph id="HB9C5B8C6199141DB9241ED93D8F6763C"><enum>(C)</enum><text display-inline="yes-display-inline">consideration of career pathway programs in the State in which the project is to be conducted; and</text></subparagraph> 
<subparagraph id="H1F984D95EDF4495E9C3EA77C065365ED"><enum>(D)</enum><text display-inline="yes-display-inline">a review of the State plan under section 102 or 103 of the Workforce Innovation and Opportunity Act.</text></subparagraph></paragraph> 
<paragraph id="HF7D16CE87FDB4AF785AEF448DE060F1F"><enum>(7)</enum><text>A description of the availability and relevance of recent labor market information and other pertinent evidence of in-demand jobs or worker shortages.</text></paragraph> 
<paragraph id="HA55397C81B2143B9A6F4805EE7891A13"><enum>(8)</enum><text>A certification that the applicant will directly provide or contract for the training services described in the application.</text></paragraph> 
<paragraph id="HBFF379718BED46FD9A83C4F833DD7F00"><enum>(9)</enum><text>A commitment by the applicant that, if the grant is made to the applicant, the applicant will—</text> 
<subparagraph id="H8006B940438348B89111969FEF341907"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="H1D09215167A5496DA607B2C049D6AFB9"><enum>(B)</enum><text>hire a person to direct the project not later than the end of the planning period applicable to the project;</text></subparagraph> 
<subparagraph id="H671928675AD6451D9BA7B69B2999AF54"><enum>(C)</enum><text>accept all technical assistance offered by the Secretary with respect to the grant;</text></subparagraph> 
<subparagraph id="HF72B16CB36CB425CAD1C0ED5F291998E"><enum>(D)</enum><text>participate in peer technical assistance conferences as are regularly scheduled by the Secretary; and</text></subparagraph> 
<subparagraph id="H63D66ED0F88245229C9DA9A0E9B1A5DE"><enum>(E)</enum><text display-inline="yes-display-inline">provide all data required by the Secretary under subsection (g).</text></subparagraph></paragraph></subsection> 
<subsection id="HF5F2CC4182FA4D7E954BC90D4F67ECDF"><enum>(b)</enum><header>Additional application element</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H332BB84C4E144F29A455B76FBE12CEC2"><enum>(1)</enum><text display-inline="yes-display-inline">applications submitted by applicants to whom a grant was made under this section or any predecessor to this section;</text></paragraph> 
<paragraph id="H3E4CC9387093468FA968DA3E5504594D"><enum>(2)</enum><text>applications submitted by applicants who have business and community partners in each of the following categories:</text> 
<subparagraph id="H298CA53F958C449988CA8CFFE42C3CA5"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="HFF4FACE2B7AB47129D845FA0AC8F72C3"><enum>(B)</enum><text display-inline="yes-display-inline">institutions of higher education, apprenticeship programs, and local workforce development boards; and</text></subparagraph> 
<subparagraph id="H9EAC053AF7E64914B0BB5B6204128FE6"><enum>(C)</enum><text display-inline="yes-display-inline">health care employers, health care industry or sector partnerships, labor unions, and labor-management partnerships;</text></subparagraph></paragraph> 
<paragraph id="H506F1978E9A54EF798308E6A11A9CC77"><enum>(3)</enum><text display-inline="yes-display-inline">applications that include opportunities for mentoring or peer support, and make career coaching available, as part of the case management plan;</text></paragraph> 
<paragraph id="HB89A7B5FA69E43268924F1B8CCF70808"><enum>(4)</enum><text>applications which describe a project that will serve a rural area in which—</text> 
<subparagraph id="HFA187AE8634B426CA5471252981D7037"><enum>(A)</enum><text>the community in which the individuals to be enrolled in the project reside is located;</text></subparagraph> 
<subparagraph id="HBFEA7DC4EF5B477F992798C0718029AC"><enum>(B)</enum><text>the project will be conducted; or</text></subparagraph> 
<subparagraph id="H4E8E987CA43B4410B650806AB0730BC2"><enum>(C)</enum><text>an employer partnership that has committed to hiring individuals who successfully complete all activities under the project is located;</text></subparagraph></paragraph> 
<paragraph id="HF0D2B693EC614C8CBFE3792AB4DFEC38"><enum>(5)</enum><text>applications that include a commitment to providing project participants with a cash stipend or wage supplement; and</text></paragraph> 
<paragraph id="H5F8A6E3C13FC4EE499956121780484DA"><enum>(6)</enum><text>applications which have an emergency cash fund to assist project participants financially in emergency situations.</text></paragraph></subsection> 
<subsection id="HE04EAC72608049298DE316F698366A7E"><enum>(c)</enum><header>Grants</header> 
<paragraph id="H538BE9DC758C4005BD07BADC376A6184"><enum>(1)</enum><header>Competitive grants</header> 
<subparagraph id="HD484BFEB686249E0B449AB53A1B4061E"><enum>(A)</enum><header>Grant authority</header> 
<clause id="H9A19B2E66B8648EC9552BC87C3F3C0D3"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="HCC96B49B7D0948169DC68173A3FBFADE"><enum>(ii)</enum><header>Guarantee of grantees in each state and the district of columbia</header><text display-inline="yes-display-inline">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 <quote>issue a Substitution of Grant</quote> 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.</text></clause></subparagraph> 
<subparagraph id="H88E96F0BC9264F928F7C87D0976D5AC7"><enum>(B)</enum><header>Guarantee of grants for indian populations</header><text display-inline="yes-display-inline">The Secretary shall award a grant under this paragraph to at least 10 eligible entities that are an Indian tribe, 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.</text></subparagraph> 
<subparagraph id="HDC0C39729F454B09B90BF11FAC0E3B79" display-inline="no-display-inline"><enum>(C)</enum><header>Guarantee of grantees in the territories</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="HEEAD60496D3C49A58575904BE590A0CE"><enum>(2)</enum><header>Grant cycle</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H1EE60407F6CE4A83ABAE529E27DF8009"><enum>(d)</enum><header>Use of grant</header> 
<paragraph id="HB9876BB7481E443789328FD204295A89"><enum>(1)</enum><header>In general</header><text>An entity to which a grant is made under this section shall use the grant in accordance with the approved application for the grant.</text></paragraph> 
<paragraph id="HEE4B95A875294743845CE6E00C72BAE9"><enum>(2)</enum><header>Support to be provided</header> 
<subparagraph id="HAEC3D4BE03764A1286D3791DE47BCA53"><enum>(A)</enum><header>Required support</header><text display-inline="yes-display-inline">A project for which a grant is made under this section shall include the following:</text> 
<clause id="H8E78162EFCE34EB1B4D1AB7FBD3923FC"><enum>(i)</enum><text>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:</text> 
<subclause id="H5A6137C066A84078866B34D6C94723AD"><enum>(I)</enum><text>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.</text></subclause> 
<subclause id="H36E30E7E0C9F4B3A8E1AAC7E452BE311"><enum>(II)</enum><text>Offering resources to enable project participants to continue advancing adult basic skill proficiency while enrolled in a career pathway program.</text></subclause> 
<subclause id="H772120E043464ACBB5D7DC290BBCB737"><enum>(III)</enum><text>Embedding adult basic skill maintenance as part of ongoing post-graduation career coaching and mentoring.</text></subclause></clause> 
<clause id="H5A7A9A6B6F0A44109B178B5D4AECBA90"><enum>(ii)</enum><text>A guarantee that child care is an available and affordable support service for project participants through means such as the following:</text> 
<subclause id="H67E34F608E564210A3B8443EDB72F139"><enum>(I)</enum><text>Referral to, and assistance with, enrollment in a subsidized child care program.</text></subclause> 
<subclause id="H398915BE60C240A6AD647B32C63BF8BB"><enum>(II)</enum><text>Direct payment to a child care provider if a slot in a subsidized child care program is not available or reasonably accessible.</text></subclause> 
<subclause id="H09F12049446742539194D47D08A9BF0D"><enum>(III)</enum><text>Payment of co-payments or associated fees for child care.</text></subclause></clause> 
<clause id="HDAE54B7445B54B9291752746FBDC38F3"><enum>(iii)</enum><text>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.</text></clause> 
<clause id="HCEC31D3262BF4251843BB00E926B7D9B"><enum>(iv)</enum><text>A plan to provide project participants with transportation through means such as the following:</text> 
<subclause id="HF9EE3604F7D041F89E7EE3B26FD45F0A"><enum>(I)</enum><text>Referral to, and assistance with enrollment in, a subsidized transportation program.</text></subclause> 
<subclause id="HFA3336134E9941D2AB7F1983BB4B35F0"><enum>(II)</enum><text>If a subsidized transportation program is not reasonably available, direct payments to subsidize transportation costs.</text></subclause><continuation-text continuation-text-level="clause">For purposes of this clause, the term <term>transportation</term> includes public transit, or gasoline for a personal vehicle if public transit is not reasonably accessible or available.</continuation-text></clause></subparagraph> 
<subparagraph id="HDD0C2CD885C74E2BA8F04FD4714E1C9E"><enum>(B)</enum><header>Allowed support</header><text>The goods and services provided under a project for which a grant is made under this section may include the following:</text> 
<clause id="H40884A2822524C6DB5B904552EC987EA"><enum>(i)</enum><text>A cash stipend.</text></clause> 
<clause id="H7EC0C4118BAC4456BD501FD3C2D02AF8"><enum>(ii)</enum><text>A reserve fund for financial assistance to project participants in emergency situations.</text></clause> 
<clause id="H08AA80EB1CF5429C955B80B3C7427663"><enum>(iii)</enum><text display-inline="yes-display-inline">Tuition, certification exam fees, and training materials such as books, software, uniforms, shoes, connection to the internet, hair nets, and personal protective equipment.</text></clause> 
<clause id="H04A1A9290F864B66BAA99C610628DFB1"><enum>(iv)</enum><text>In-kind resource donations such as interview clothing and conference attendance fees.</text></clause> 
<clause id="H7ADD1F951E084C2CB3CDCE91AB498555"><enum>(v)</enum><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="H2BC87BF5BEE44D648E7144C915301CF1"><enum>(vi)</enum><text display-inline="yes-display-inline">Assistance with programs and activities, including legal assistance, deemed necessary to address arrest or conviction records as an employment barrier.</text></clause> 
<clause id="HA21D4AF7CA6C4687AC43D3B0D0644BE7"><enum>(vii)</enum><text>Other support services as deemed necessary for family well-being, success in the project, and progress toward career goals.</text></clause></subparagraph></paragraph> 
<paragraph id="H2C32B5E1E0FC4D2E901EB35DF47CE4DE"><enum>(3)</enum><header>Training</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H0774B155711C4455B341FB8FF00AA888"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HD9ADBDD8128E4E04938B40C42FB313EF"><enum>(B)</enum><text>if there is no such requirement, such number of hours of training as the Secretary finds is necessary to achieve that skill level.</text></subparagraph></paragraph> 
<paragraph id="H9589B4E3F7C848DD84DD8FE61E29CD4D"><enum>(4)</enum><header>Inclusion of TANF recipients</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H40E16D87516949A8B3F14C758812637C" display-inline="no-display-inline"><enum>(5)</enum><header>Income limitation</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HA3821C71028A48C2A3B2F40DBA875B4C"><enum>(6)</enum><header>Prohibition</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HE1F3776CD00D40C98736FDF64B60D8C6"><enum>(e)</enum><header>Technical assistance</header> 
<paragraph id="H68124108B1E34F2291CA1A9D1BF3BBB0"><enum>(1)</enum><header>In general</header><text>The Secretary shall provide technical assistance—</text> 
<subparagraph id="H9F7BD1F0A1644527A9A8BDDE25016D47"><enum>(A)</enum><text>to assist eligible entities in applying for grants under this section;</text></subparagraph> 
<subparagraph id="H20B531FC0282412CBFAE76306C5AACFC"><enum>(B)</enum><text>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;</text></subparagraph> 
<subparagraph id="H8201E896DFAB497D8027830B5F0848F9"><enum>(C)</enum><text>that is tailored to meet the specific needs of Indian tribes, tribal organizations, and tribal colleges and universities;</text></subparagraph> 
<subparagraph id="HEA24CC88343B4FF08573CCDBF9F0793D"><enum>(D)</enum><text>that is tailored to meet the specific needs of the territories;</text></subparagraph> 
<subparagraph id="H1884F382537F4FD087DB76F145B219C9"><enum>(E)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H3987FCAA651446998193F79BE9F9DF04"><enum>(F)</enum><text display-inline="yes-display-inline">to facilitate the exchange of information among eligible entities regarding best practices and promising practices used in the projects.</text></subparagraph></paragraph> 
<paragraph id="H15E30DD29E144D8D88CDCFD7637FA483"><enum>(2)</enum><header>Continuation of peer technical assistance conferences</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H06AFC0C16EB6487C974CE9EAB5F7D659" display-inline="no-display-inline"><enum>(f)</enum><header>Evaluation of dedicated career pathways</header> 
<paragraph id="HC665CD54BC614E3D8F1EEA65AE5F86BA"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H0432EC2D37F1446094FFC060512BD97A"><enum>(2)</enum><header>Requirement applicable to second chance career pathway</header><text>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.</text></paragraph> 
<paragraph id="H541D27CCE6894BFF8599446DBCEB0A89"><enum>(3)</enum><header>Requirement applicable to maternal mortality career pathway</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HD263D3D6B5474240A4FF3A3F411A8F42"><enum>(g)</enum><header>Reports</header><text>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.</text></subsection> 
<subsection id="H3D01A195318345AC8105224AD81646A4"><enum>(h)</enum><header>Maternal mortality career pathway</header> 
<paragraph id="H63046AE61A9F48A4BFF9B76212107412"><enum>(1)</enum><header>Grant authority</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HC831580AC16548EAA7A74081886BDACF"><enum>(2)</enum><header>Duration</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HC2D9784CCC3D44138E570A313324F77B"><enum>(3)</enum><header>Application requirements</header><text display-inline="yes-display-inline">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:</text> 
<subparagraph id="H98B6A62DBEBD4658B38147C70F23ED8C"><enum>(A)</enum><text>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.</text></subparagraph> 
<subparagraph id="HE0150E32E81941F1A596B47B4EDEFF05"><enum>(B)</enum><text>A demonstration that the State in which the project is to be conducted recognizes and permits doulas and midwives to practice in the State.</text></subparagraph> 
<subparagraph id="HDD6FCE1242FA45A6A09856AFF8F01776"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H7F32AAE5373C4FA1A8B6D15459A474B1"><enum>(4)</enum><header>Support to be provided</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="H231F550529B74AF8BFB1B0096DAA413B"><enum>(i)</enum><header>Second chance career pathway</header> 
<paragraph id="H77E10C8F9B9641458A69D9CB1E86E742"><enum>(1)</enum><header>Grant authority</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HCE5F8FF3B2E8430EB0DEAE08EB990137"><enum>(2)</enum><header>Duration</header><text>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.</text></paragraph> 
<paragraph id="H3685C6E8ECA7463BAD24457351DA62B0"><enum>(3)</enum><header>Application requirements</header><text>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:</text> 
<subparagraph id="H4C6EC759A4624250ABBF78A25563F303"><enum>(A)</enum><text>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.</text></subparagraph> 
<subparagraph id="H66FFB7441FAB467AACF89890BE667598"><enum>(B)</enum><text>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.</text></subparagraph> 
<subparagraph id="H2CEF8DF919314ADF8511F0296A119837"><enum>(C)</enum><text>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.</text></subparagraph> 
<subparagraph id="HCAA97CFEC6DD476BA2A82BA80A13B3AB"><enum>(D)</enum><text>An identification of promising innovations or best practices that can be used to provide the training.</text></subparagraph> 
<subparagraph id="HF7487078199846ABBCD5EA910055BD0B"><enum>(E)</enum><text>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.</text></subparagraph> 
<subparagraph id="HCCC7A17914774C0084669386AC0EF56A"><enum>(F)</enum><text>A plan for recruiting students who are eligible individuals into the project.</text></subparagraph> 
<subparagraph id="HAB62BA4571114854A5E8207323D15522"><enum>(G)</enum><text>A plan for providing post-employment support and ongoing training as part of a career pathway under the project.</text></subparagraph></paragraph> 
<paragraph id="H7A864D9A28D8409A961C1B166D82D954"><enum>(4)</enum><header>Support to be provided</header> 
<subparagraph id="HCE863F027BD24F9DA1A891FD41B6D816"><enum>(A)</enum><header>Required support</header><text>A recipient of a grant under this subsection for a project shall provide—</text> 
<clause id="H26440B454E1C4DF499D52F2F5E45B4BF"><enum>(i)</enum><text>access to legal assistance for project participants for the purpose of addressing arrest or conviction records and associated workforce barriers;</text></clause> 
<clause id="HC1CBE7A27418479CB9F9F7783FAA9851"><enum>(ii)</enum><text>assistance with programs and activities deemed necessary to address arrest or conviction records as an employment barrier;</text></clause> 
<clause id="H04ADEC82FB164D7FAE50C3E2F5AE6AD4"><enum>(iii)</enum><text>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).</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H57BE42D5B39D4F78B0AE1F440B1C7913"><enum>(j)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HF6015CF650E34FC797A548E4ED1CF6FC"><enum>(1)</enum><header>Allied health profession</header><text display-inline="yes-display-inline">The term <term>allied health profession</term> has the meaning given in section 799B(5) of the Public Health Service Act.</text></paragraph> 
<paragraph id="HCFDD6F2CE3A84393A43E6038EDBB1BD0"><enum>(2)</enum><header>Career pathway</header><text>The term <term>career pathway</term> has the meaning given that term in section 3(7) of the Workforce Innovation and Opportunity Act.</text></paragraph> 
<paragraph id="HA44D693D56AB4EA2BF74236E3E2049E1"><enum>(3)</enum><header>Doula</header><text display-inline="yes-display-inline">The term <term>doula</term> means an individual who—</text> 
<subparagraph id="HCD0F17BB955A4C1DBE82A9754BC864E5"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H0F25042581D841348AD98E31BA67DE6C"><enum>(B)</enum><text>maintains the certification by completing the required continuing education.</text></subparagraph></paragraph> 
<paragraph id="H0171011AB2AB4DF2853E93881338D01D"><enum>(4)</enum><header>Eligible entity</header><text display-inline="yes-display-inline">The term <term>eligible entity</term> 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:</text> 
<subparagraph id="HBB0DC7260EFB485CB5E950AF6B28FE48"><enum>(A)</enum><text>A local workforce development board established under section 107 of the Workforce Innovation and Opportunity Act.</text></subparagraph> 
<subparagraph id="H0CE5AE4AFA074338AADBB2AD37D40E4F"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H7DA357C0473E487EB722CD7C009848A1"><enum>(C)</enum><text display-inline="yes-display-inline">An Indian tribe, a tribal organization, or a tribal college or university.</text></subparagraph> 
<subparagraph id="H5AE30BC93B1347849240FCE95EC14260"><enum>(D)</enum><text>An institution of higher education (as defined in the Higher Education Act of 1965).</text></subparagraph> 
<subparagraph id="HC80D46FA66F249D394E0BC8643C4E2C4"><enum>(E)</enum><text>A hospital (as defined in section 1861(e)).</text></subparagraph> 
<subparagraph id="HC5037B4DCCA047919D668075C82D0F91"><enum>(F)</enum><text display-inline="yes-display-inline">A high-quality skilled nursing facility.</text></subparagraph> 
<subparagraph id="H568591937D994FBD8A72A7FC3DFE31C6"><enum>(G)</enum><text>A Federally qualified health center (as defined in section 1861(aa)(4)).</text></subparagraph> 
<subparagraph id="H1838F849D8FE4F079DEBA09E469874D8"><enum>(H)</enum><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HD1DE3F7758554B43B9D377F0A9A95AF9"><enum>(I)</enum><text display-inline="yes-display-inline">In the case of a project of the type provided for in subsection (h) of this section, an entity recognized by a State, Indian tribe, or 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.</text></subparagraph> 
<subparagraph id="HF29392EF31B141668DAFF6716529BD55"><enum>(J)</enum><text display-inline="yes-display-inline">An opioid treatment program (as defined in section 1861(jjj)(2)), and other high quality comprehensive addiction care providers.</text></subparagraph></paragraph> 
<paragraph id="H072EC1F79E1F4C40B49D007E9B5555EF"><enum>(5)</enum><header>Eligible individual</header><text display-inline="yes-display-inline">The term <term>eligible individual</term> means an individual whose family income does not exceed 200 percent of the Federal poverty level.</text></paragraph> 
<paragraph id="HF5D9676A42A74DD99796834E852D1BFF"><enum>(6)</enum><header>Federal poverty level</header><text display-inline="yes-display-inline">The term <term>Federal poverty level</term> 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).</text></paragraph> 
<paragraph id="HBB8C4BC445E446B1A9947E6221227368"><enum>(7)</enum><header>Indian tribe; tribal organization</header><text>The terms <term>Indian tribe</term> and <term>tribal organization</term> have the meaning given the terms in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b).</text></paragraph> 
<paragraph id="H48ACF9D7BBB945148FD9FCC15247F79F"><enum>(8)</enum><header>Institution of higher education</header><text display-inline="yes-display-inline">The term <term>institution of higher education</term> has the meaning given the term in section 101 or 102(a)(1)(B) of the Higher Education Act of 1965.</text></paragraph> 
<paragraph id="HE6D095ECB4DD42EBA6AFA90C86FB91BA"><enum>(9)</enum><header>Territory</header><text display-inline="yes-display-inline">The term <term>territory</term> means the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa.</text></paragraph> 
<paragraph id="H104E0BB73F8B4B89A12DF9172F72E9D7"><enum>(10)</enum><header>Tribal college or university</header><text>The term <term>tribal college or university</term> has the meaning given the term in section 316(b) of the Higher Education Act of 1965.</text></paragraph></subsection> 
<subsection id="HE4F731848F2C4A7B8FCD7D8506F13BFD"><enum>(k)</enum><header>Funding</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Secretary—</text> 
<paragraph id="HC86A287DAA174AFAAB3801C9A952AABA"><enum>(1)</enum><text display-inline="yes-display-inline">$318,750,000 for grants under subsection (c)(1)(A) for each of fiscal years 2022 through 2026;</text></paragraph> 
<paragraph id="H8C84CED0DB1E4A3BACA7844931F8F24D"><enum>(2)</enum><text display-inline="yes-display-inline">$17,000,000 for grants under subsection (c)(1)(B) for each of fiscal years 2022 through 2026;</text></paragraph> 
<paragraph id="HA51045F468664EA18E51CC74BD0B360F"><enum>(3)</enum><text display-inline="yes-display-inline">$21,250,000 for grants under subsection (c)(1)(C) for each of fiscal years 2022 through 2026;</text></paragraph> 
<paragraph id="H3EFC9060165E42F1AB67B2057EEC09DE"><enum>(4)</enum><text display-inline="yes-display-inline">$25,500,000 for projects conducted under subsections (h) and (i) for each of fiscal years 2023 through 2026;</text></paragraph> 
<paragraph id="H5429962430454C5487D75D7FBEAC3ACD"><enum>(5)</enum><text display-inline="yes-display-inline">$25,500,000, 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, for each of fiscal years 2022 through 2026, for the provision of technical assistance and administration; and</text></paragraph> 
<paragraph id="HD316D055F67E49EA8EC5403C2B14BD44"><enum>(6)</enum><text display-inline="yes-display-inline">$17,000,000 for each of fiscal years 2022 through 2026 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.</text></paragraph></subsection></section></subtitle><after-quoted-block>.</after-quoted-block></quoted-block></section></part> 
<part id="H462FF9BAB25C4FAFA501F39179567B53"><enum>2</enum><header>Provisions Relating to Elder Justice</header> 
<section id="H83CCDC67DD184E9AB3E5C71217853410" section-type="subsequent-section"><enum>134201.</enum><header>Reauthorization of funding for programs to prevent and investigate elder abuse, neglect, and exploitation</header> 
<subsection id="HDCB8ED1FA0094308A49255BF9BC30E31"><enum>(a)</enum><header>Long-term care staff training grants</header><text display-inline="yes-display-inline">Section 2041 of the Social Security Act (42 U.S.C. 1397m) is amended to read as follows:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H6DD2218704B34F4EBFA8DD843733AF7D"> 
<section id="H73183739A85B4EF2AD3F57BC0D0BB105"><enum>2041.</enum><header>Nursing home worker training grants</header> 
<subsection id="H0A0AA2B5B6A247D987EC0C693C41509F"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H99797BCDF6DA4A92959FA523C5F64043"><enum>(1)</enum><text>$392,000,000 for grants under subsection (b)(1); and</text></paragraph> 
<paragraph id="H43F18E9299FC409486CF0FF55E2454B0"><enum>(2)</enum><text>$8,000,000 for grants under subsection (b)(2).</text></paragraph></subsection> 
<subsection id="H97F4611DFCCA4F07B73184FB3F289074"><enum>(b)</enum><header>Grants</header> 
<paragraph id="HAE93F26748F14E008E42CC8728814406"><enum>(1)</enum><header>State entitlement</header> 
<subparagraph id="HE471F07F956D4E26ADED657367819596"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="HC8C60941A011445FB9BABEDBE1C73AE9"><enum>(B)</enum><header>State allotments</header><text>The amount allotted to a State under this subparagraph for a fiscal year shall be—</text> 
<clause id="H553E033018BB4EDF9FBB52E3C85C47A6"><enum>(i)</enum><text>the amount made available by subsection (a) for the fiscal year that is not required to be reserved by subsection (a); multiplied by</text></clause> 
<clause id="H7F851EA1A2D94F1482CA9A8B6F21C36B"><enum>(ii)</enum> 
<subclause id="H50080506EED04C4B879E39BF091395A9" display-inline="yes-display-inline"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="HA5F00A6283B64CADBF7083B856771793" indent="up1"><enum>(II)</enum><text>the total number of such residents of all States.</text></subclause></clause></subparagraph></paragraph> 
<paragraph id="H5B988D5894D144BDACD8C5810C6F8C54"><enum>(2)</enum><header>Grants to Indian tribes and tribal organizations</header> 
<subparagraph id="HF9766F7C7C0448D687A750AD0091F005"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="HFDB05C58F6D04631B2131BCF4622318B"><enum>(B)</enum><header>Grant formula</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H5548E64D7836402FB89D22760EB3B0AD"><enum>(3)</enum><header>Sub-grants</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="H3CE0487DAD0A450686FFFF61308AACE2"><enum>(c)</enum><header>Use of funds</header> 
<paragraph id="H05F009B0BDA64013823C0354AF929371"><enum>(1)</enum><header>Required uses</header><text display-inline="yes-display-inline">A State to which an amount is paid under subsection (b) shall use the amount to—</text> 
<subparagraph id="HF5707D3F5EE84301874C905BB2B1BD20"><enum>(A)</enum><text display-inline="yes-display-inline">provide wage subsidies to eligible individuals;</text></subparagraph> 
<subparagraph id="H72476B1AC6184ED1A7F5E719463625C2"><enum>(B)</enum><text display-inline="yes-display-inline">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);</text></subparagraph> 
<subparagraph id="H64CE4373B95443F69733C08D49E649BA"><enum>(C)</enum><text>guarantee affordable and accessible child care for eligible individuals, including help with referrals, co-pays, or other direct assistance; and</text></subparagraph> 
<subparagraph id="H3D7F754925184FF29E270C7049758964"><enum>(D)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="H6BBFC827EB034227BE64778C26472AA3"><enum>(2)</enum><header>Authorized uses</header><text>A State to which an amount is paid under subsection (b) may use the amount to—</text> 
<subparagraph id="HEF391AD83B9049F89B583E7A8D2B949D"><enum>(A)</enum><text display-inline="yes-display-inline">establish a reserve fund for financial assistance to eligible individuals in emergency situations;</text></subparagraph> 
<subparagraph id="HC3312D5D9F9B40B29E13EAC7C851D617"><enum>(B)</enum><text>provide in-kind resource donations, such as interview clothing and conference attendance fees;</text></subparagraph> 
<subparagraph id="H4AEE380B52A04D39B0BD80FE2ADB0AC5"><enum>(C)</enum><text>provide assistance with programs and activities, including legal assistance, deemed necessary to address arrest or conviction records that are an employment barrier;</text></subparagraph> 
<subparagraph id="H4CEC23BCC14F4579AF46A7D75521BC3F"><enum>(D)</enum><text display-inline="yes-display-inline">support employers operating an eligible setting in the State in providing employees with not less than 2 weeks of paid leave per year; or</text></subparagraph> 
<subparagraph id="HFD0350BA96A647A9AE01B86039699533"><enum>(E)</enum><text display-inline="yes-display-inline">provide other support services the Secretary deems necessary to allow for successful recruitment and retention of workers.</text></subparagraph></paragraph> 
<paragraph id="H247E7F32E21045749601E6A745290E9B"><enum>(3)</enum><header>Provision of funds only for the benefit of eligible individuals in eligible settings</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HB4F95BAC788A45E9A8067A2C428CB33A"><enum>(4)</enum><header>Nonsupplantation</header><text>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.</text></paragraph></subsection> 
<subsection id="H2088B629478C47BCB65089E875749E27"><enum>(d)</enum><header>Administration</header><text display-inline="yes-display-inline">A State to which a grant is made under subsection (b) shall reserve not more than 10 percent of the grant to—</text> 
<paragraph id="HAF6D6B6529AC46B596980DE58917EB46"><enum>(1)</enum><text>administer subgrants in accordance with this section;</text></paragraph> 
<paragraph id="H8BD7C1A3C300483A98B6549118D67920"><enum>(2)</enum><text>provide technical assistance and support for applying for and accessing such a subgrant opportunity;</text></paragraph> 
<paragraph id="H40EAD700784546C28FDD3DEC52D935C5"><enum>(3)</enum><text>publicize the availability of the subgrants;</text></paragraph> 
<paragraph id="H079CA824F9DF4B97BA74BE62C1D959C4"><enum>(4)</enum><text>carry out activities to increase the supply of eligible individuals; and</text></paragraph> 
<paragraph id="HCE75CA06E9B247AD90B053354503C753"><enum>(5)</enum><text display-inline="yes-display-inline">provide technical assistance to help subgrantees find and train individuals to provide the services for which they are contracted.</text></paragraph></subsection> 
<subsection id="HE7E7DFA5CC9B483781F070F4869B0EFF"><enum>(e)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H2077A988C9FB4A68A5F0C6ECCFE39827"><enum>(1)</enum><header>Eligible individual</header><text>The term <term>eligible individual</term> means an individual who—</text> 
<subparagraph id="H378F85E27D7E48B8B5E72458C72C3EED"><enum>(A)</enum> 
<clause id="HEBD88835D87341A6B88A63F944324F1A" display-inline="yes-display-inline"><enum>(i)</enum><text>is a qualified home health aide, as defined in section 484.80(a) of title 42, Code of Federal Regulations;</text></clause> 
<clause id="H07ADA4EBA8EF43F894B433DB62FBB28A" indent="up1"><enum>(ii)</enum><text>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;</text></clause> 
<clause id="HFA192D82C42E49328DCCA68443226401" indent="up1"><enum>(iii)</enum><text>is a personal care aide approved by the State, and furnishes personal care services, as defined in section 440.167 of such title;</text></clause> 
<clause id="H22C19A9CC6774F5F9A6C7BBC7054DFA2" indent="up1"><enum>(iv)</enum><text>is a qualified hospice aide, as defined in section 418.76 of such title; or</text></clause> 
<clause id="HE8240FBEAFC745B1BC3F2831BBAE80E9" indent="up1"><enum>(v)</enum><text>is a licensed practical nurse or a licensed or certified social worker; or</text></clause> 
<clause id="HAA0E2859578B482195ACA13CDCEECB5C" indent="up1"><enum>(vi)</enum><text>is receiving training to be certified or licensed as such an aide, nurse, or social worker; and</text></clause></subparagraph> 
<subparagraph id="H0988565ABBA94DFE97B9252F58E0FB2D"><enum>(B)</enum><text>provides (or, in the case of a trainee, intends to provide) services as such an aide, nurse, or social worker in an eligible setting.</text></subparagraph></paragraph> 
<paragraph id="HCED5FF1F0369434AA667E1B70FBA38DE"><enum>(2)</enum><header>Eligible setting</header><text>The term <term>eligible setting</term> means—</text> 
<subparagraph id="H464EB4956B3B484D880D26F8CEC3873E"><enum>(A)</enum><text display-inline="yes-display-inline">a skilled nursing facility, as defined in section 1819;</text></subparagraph> 
<subparagraph id="H66DF74A1300540FA8430ADB0B11BA3C9"><enum>(B)</enum><text>a nursing facility, as defined in section 1919;</text></subparagraph> 
<subparagraph id="H54CB2597ED7846CCBD75A7C72609302A"><enum>(C)</enum><text>a home health agency, as defined in section 1891;</text></subparagraph> 
<subparagraph id="H891434C7CA18469C8FDF983A9B143A2A"><enum>(D)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="H2E165899B6B54377A9EDB2B4AEACCBA8"><enum>(E)</enum><text>a hospice, as defined in section 1814; or</text></subparagraph> 
<subparagraph id="H4AF3097DE08346E5BB5C9A7E659980D2"><enum>(F)</enum><text>a tribal assisted living facility.</text></subparagraph></paragraph> 
<paragraph id="HEDF6C3231C934DDABB742EB2D8526239"><enum>(3)</enum><header>Tribal organization</header><text display-inline="yes-display-inline">The term <term>tribal organization</term> has the meaning given the term in section 4 of the Indian Self-Determination and Education Assistance Act.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H350C2BB3A7B84AFF95873C63AA10A1D7"><enum>(b)</enum><header>Adult protective services functions and grant programs</header> 
<paragraph id="H21AA53E19C36475F8D4C4675DF03AF3E"><enum>(1)</enum><header>Direct funding; State entitlement</header><text>Section 2042 of the Social Security Act (42 U.S.C. 1397m–1) is amended—</text> 
<subparagraph id="H36BAF37497074317A79B01B68C14A24D"><enum>(A)</enum><text>in subsection (a)—</text> 
<clause id="H6724AB038F10461F967C00B55502C0D6"><enum>(i)</enum><text>in paragraph (1)(A)—</text> 
<subclause id="HD073577658684F00A14DABA3D5BD1436"><enum>(I)</enum><text>by striking <quote>offices</quote> and inserting <quote>programs</quote>; and</text></subclause> 
<subclause id="H9A1C9491079B4D4BA9924B8EC6C4F224"><enum>(II)</enum><text>by inserting <quote>and adults who are under a disability (as defined in section 216(i)(1))</quote> before the semicolon; and</text></subclause></clause> 
<clause id="H6276F237C26949CCB311825D0852B67D"><enum>(ii)</enum><text>by striking paragraph (2) and inserting the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HCA83905798A94B6C96D8515BDA2552A4"> 
<paragraph id="H8DBCE2971C934473A95310263D283F50"><enum>(2)</enum><header>Appropriation</header><text display-inline="yes-display-inline">Out of any money in the Treasury not otherwise appropriated, in addition to amounts otherwise available, there are appropriated to the Secretary $8,000,000 for each of fiscal years 2023 through 2025 to carry out this subsection.</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="HF2D2B919248E4BDFB072D07545D56ED6" display-inline="no-display-inline"><enum>(B)</enum><text>in subsection (b)—</text> 
<clause id="H82ACD24466194674B2FD0FC26A9FAB67"><enum>(i)</enum><text>in paragraph (2)—</text> 
<subclause id="HC00457BCD3294C04BD98E0AEC7AE2CEA"><enum>(I)</enum><text>in subparagraph (A), by striking <quote>the availability of appropriations and</quote>; and</text></subclause> 
<subclause id="HAEB3B22A6D15433F8A18C6CB9842F7B7"><enum>(II)</enum><text>in subparagraph (B)—</text> 
<item id="H0658D420BEDA4C1D8E102F50B40F2534"><enum>(aa)</enum><text>in the heading for clause (i), by inserting <quote><header-in-text level="clause" style="OLC">and the district of columbia</header-in-text></quote> after <quote><header-in-text level="clause" style="OLC">States</header-in-text></quote>; and</text></item> 
<item id="HA4B7BFF1A0C242D19686B75A3E7EBF2E"><enum>(bb)</enum><text>in clause (ii), by inserting <quote>or the District of Columbia</quote> after <quote>States</quote>; and </text></item></subclause></clause> 
<clause id="H486D61B00D274F01897363A151B79CC2"><enum>(ii)</enum><text>by striking paragraph (5) and inserting the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H77054015E79140618D35AA6DAD3362EC"> 
<paragraph id="H621495AB16894A27BE33AEF53F89A5DC"><enum>(5)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H368143A1EEA54BEAB87871DFEA9E4441"><enum>(A)</enum><text>$392,000,000 for grants to States under this subsection; and</text></subparagraph> 
<subparagraph id="H38FE10D1197A40158B463416C216210B"><enum>(B)</enum><text>$8,000,000 for grants to Indian tribes and tribal organizations under this subsection.</text></subparagraph></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="HE68E082F541B4D61AFBE808B488C52E2" display-inline="no-display-inline"><enum>(C)</enum><text>in subsection (c), by striking paragraph (6) and inserting the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H0AD6DA585135470CB572EEC07A5B9E8C"> 
<paragraph id="H1B5E2A344F3E443C851E2AEA413F93C4"><enum>(6)</enum><header>Appropriation</header><text display-inline="yes-display-inline">Out of any money in the Treasury not otherwise appropriated, in addition to amounts otherwise available, there are appropriated to the Secretary $75,000,000 for each of fiscal years 2023 through 2025 to carry out this subsection.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HC69D0B9F821B4EB88E67BAA3B7A0D0C9"><enum>(2)</enum><header>State entitlement; grants to Indian tribes and tribal organizations</header><text>Section 2042 of such Act (42 U.S.C. 1397m–1) is amended—</text> 
<subparagraph id="H14122FC426A049C79DDE154BD1122AC0"><enum>(A)</enum><text>in subsection (a)(1)(A), by striking <quote>State and local</quote> and inserting <quote>State, local, and tribal</quote>;</text></subparagraph> 
<subparagraph id="HA87C851C807B4D039D56E791B07BF5BD"><enum>(B)</enum><text>in subsection (b)(1), by striking <quote>the Secretary shall annually award grants to States in the amounts calculated under paragraph (2)</quote> and inserting <quote>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</quote>;</text></subparagraph> 
<subparagraph id="HC9749523276E452CABFF0BFA48E3D8BC"><enum>(C)</enum><text>in subsection (b)(2)—</text> 
<clause id="H81853A2D743C4D11B75CE1F992CFC593"><enum>(i)</enum><text>in the paragraph heading, by inserting <quote><header-in-text level="paragraph" style="OLC">for a State</header-in-text></quote> after <quote><header-in-text level="paragraph" style="OLC">payment</header-in-text></quote>;</text></clause> 
<clause id="H307CE39A2B0842FEA1AD6C8CBE2F05C2"><enum>(ii)</enum><text>in subparagraph (A), by striking <quote>to carry out</quote> and inserting <quote>for grants to States under</quote>; and</text></clause> 
<clause id="H5E9FA74B978C47619430785B7F3A8E6B"><enum>(iii)</enum><text>in subparagraph (B)(i), by striking <quote>such year</quote> and inserting <quote>for grants to States under this subsection for the fiscal year</quote>; and</text></clause></subparagraph> 
<subparagraph id="HDCFC78D97AF94CF0BF49BF6063A3BCA8"><enum>(D)</enum><text>in subsection (b), by redesignating paragraphs (3) through (5) as paragraphs (4) through (6), respectively, and inserting after paragraph (2) the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HF265D46C70BD4C92A487CF8B842CBCC9"> 
<paragraph id="H6375BC4AC6AC48B6BA3AA0E8F71F3E9E"><enum>(3)</enum><header>Amount of payment to Indian tribe or tribal organization</header><text>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.</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H996B226C83D6450D95450B22CF927F1B"><enum>(E)</enum><text>in subsection (c)—</text> 
<clause id="H9D1603715184467C9B21CFE1EBF35998"><enum>(i)</enum><text>in paragraph (1), by striking <quote>to States</quote> and inserting <quote>to States, Indian tribes, and tribal organizations</quote>;</text></clause> 
<clause id="H74F79C65004849E99337801220A2E956"><enum>(ii)</enum><text>in paragraph (2)—</text> 
<subclause id="HFEB2222DB75D4AE19938D068D9EDF27E"><enum>(I)</enum><text>in the matter preceding subparagraph (A), by inserting <quote>and Indian tribes and tribal organizations</quote> after <quote>government</quote>; and</text></subclause> 
<subclause id="H76652C576449466AA71FC3708DE9B14F"><enum>(II)</enum><text>in subparagraph (D), by inserting <quote>or Indian tribe or tribal organization, as the case may be</quote> after <quote>government</quote>;</text></subclause></clause> 
<clause id="H25CD03266218492AB8EF7247D2738B57"><enum>(iii)</enum><text>in paragraph (4), by inserting <quote>or Indian tribe or tribal organization</quote> after <quote>a State</quote> the 1st place it appears; and</text></clause> 
<clause id="HE5F07DA7F2D54B06BA23A8D7D70D9A55"><enum>(iv)</enum><text>in paragraph (5)—</text> 
<subclause id="H6CE9EC37AE2B41C6998F44B13D3D10CD"><enum>(I)</enum><text>by inserting <quote>or Indian tribe or tribal organization</quote> after <quote>Each State</quote>; and</text></subclause> 
<subclause id="H5A873E3D93D1404387F3D481DA9AFCC6"><enum>(II)</enum><text display-inline="yes-display-inline">by inserting <quote>or Indian tribe or tribal organization, as the case may be</quote> after <quote>the State</quote>; and</text></subclause></clause></subparagraph> 
<subparagraph id="HC37C91B3456D468D970E10D76A9C3F5A"><enum>(F)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H14B26578829E42D58EFF0EB1B15C4C51"> 
<subsection id="H34E14407010E442EB742FD014BEE76BD"><enum>(d)</enum><header>Definitions of Indian tribe and tribal organization</header><text display-inline="yes-display-inline">In this section, the terms <term>Indian tribe</term> and <term>tribal organization</term> have the meanings given the terms in section 419.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HFC343488257B426A9B0E4750ADB0ACE3"><enum>(3)</enum><header>Conforming amendment</header><text>Section 2011(2) of such Act (42 U.S.C. 1397j(2)) is amended by striking <quote>such services provided to adults as the Secretary may specify</quote> and inserting <quote>services provided by an entity authorized by or under State law address neglect, abuse, and exploitation of older adults and people with disabilities</quote>. </text></paragraph></subsection> 
<subsection id="HA27E1F9699EF44F1924A528379B8FDC7"><enum>(c)</enum><header>Long-term care ombudsman program grants and training</header><text>Section 2043 of the Social Security Act (42 U.S.C. 1397m–2) is amended—</text> 
<paragraph id="H3B54594F059D47E3852F8B6809A4B784"><enum>(1)</enum><text>in subsection (a), by striking paragraph (2) and inserting the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H7BBC313853B4433BA7B42110992E8E03"> 
<paragraph id="HFE597D47714D476B889EAAE19CBE6631"><enum>(2)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HCDFEFD5FDFE74B849EE67A8CCCB155F2"><enum>(A)</enum><text>$22,500,000 for fiscal year 2023; and</text></subparagraph> 
<subparagraph id="H5275DCE148DB408D996CE007E6DAA049"><enum>(B)</enum><text>$30,000,000 for each of fiscal years 2024 and 2025.</text></subparagraph></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HC8E61DBCE60742C9ADC466E3A5C567C2"><enum>(2)</enum><text>in subsection (b), by striking paragraph (2) and inserting the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H0DDE88EDEB864B6086F65ECAF52D47E9"> 
<paragraph id="H6B8E8F4E673B4BB2B1DC42AAF56C8BF7"><enum>(2)</enum><header>Appropriation</header><text display-inline="yes-display-inline">Out of any money in the Treasury not otherwise appropriated, in addition to amounts otherwise available, there are appropriated to the Secretary $30,000,000 for each of fiscal years 2023 through 2025 to carry out this subsection.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HE589529709174A21BB67E6C4AC2A4857" display-inline="no-display-inline"><enum>(d)</enum><header>Incentives for developing and sustaining structural competency in providing health and human services</header><text>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:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H2BCC6C6DB5274CE8A91AE2E275B3F49B"> 
<section id="H6F204761531E40B7A03289CF77BAB5BF"><enum>2047.</enum><header>Incentives for developing and sustaining structural competency in providing health and human services</header> 
<subsection id="H1315B643443D41C385F5EA9552FB5173"><enum>(a)</enum><header>Grants to States to support linkages to legal services and medical legal partnerships</header> 
<paragraph id="H34D0287559CB4B8C9013FCC79CB20135"><enum>(1)</enum><header>Appropriation</header><text display-inline="yes-display-inline">Out of any money in the Treasury not otherwise appropriated, in addition to amounts otherwise available, there are appropriated to the Secretary $500,000,000 for fiscal year 2023, to remain available for the purposes of this subsection through fiscal year 2028.</text></paragraph> 
<paragraph id="HF85F3C736C3E4D2F84FAABE3FC45F4B8"><enum>(2)</enum><header>Grants</header><text display-inline="yes-display-inline">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:</text> 
<subparagraph id="HA6C381EFE5924D7CAE638311ACD38364"><enum>(A)</enum><header>Medical-legal partnerships</header><text>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—</text> 
<clause id="H406D5B1BCE29446080F61B713FDAB916"><enum>(i)</enum><text>at the option of a State, in conjunction with an area agency on aging;</text></clause> 
<clause id="H96A032370EA242839393C16B892C748A"><enum>(ii)</enum><text display-inline="yes-display-inline">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);</text></clause> 
<clause id="H3EADC4BD060C492E9CDDCBB644BB36A3"><enum>(iii)</enum><text>in a minority-serving institution of higher learning with health, law, and social services professional programs;</text></clause> 
<clause id="H70E3FFD5753C46EF95EA2E3FA40E5F9A"><enum>(iv)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="H233F7FCE60E94D3B8496FBA0BDCCB239"><enum>(v)</enum><text display-inline="yes-display-inline">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.</text></clause></subparagraph> 
<subparagraph id="H25ADEC8E9D154B89B0E5AEBB7B0B1588"><enum>(B)</enum><header>Legal hotlines development or expansion</header><text display-inline="yes-display-inline">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).</text></subparagraph></paragraph> 
<paragraph id="HFC7874E703B84E4096CA4F5AF4293B41"><enum>(3)</enum><header>State reports</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H0E56840434734DC4A1601BF03732E883"><enum>(A)</enum><text>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;</text></subparagraph> 
<subparagraph id="H6508CE6774704E9FBB228926E53836F1"><enum>(B)</enum><text>the success rate for referrals to community-based resources; and</text></subparagraph> 
<subparagraph id="H81954EF2B5FA4C1095A75CBFCD35ADDA"><enum>(C)</enum><text>other factors determined relevant by the Secretary.</text></subparagraph></paragraph> 
<paragraph id="HC841BD1CDFF74C10A300CD8D50F3D3C9"><enum>(4)</enum><header>Evaluation</header><text>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.</text></paragraph> 
<paragraph id="H339AEB6A232A485BB08E039E679C992A"><enum>(5)</enum><header>Supplement not supplant</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H2EDC2898662047939E8416DCE1F7815E"><enum>(b)</enum><header>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</header> 
<paragraph id="H9FE0B896B2B942F09DAB617433FBD389"><enum>(1)</enum><header>Appropriation</header><text display-inline="yes-display-inline">Out of any money in the Treasury not otherwise appropriated, in addition to amounts otherwise available, there are appropriated to the Secretary $250,000,000 for fiscal year 2023, to remain available for the purposes of this subsection through fiscal year 2028.</text></paragraph> 
<paragraph id="H394208F7D5D4448AB1A1BE25AD082D49"><enum>(2)</enum><header>Grants</header><text display-inline="yes-display-inline">The Secretary shall make grants to eligible area agencies on aging or other community-based organizations for the purpose of—</text> 
<subparagraph id="HBBB1CBD5E6BB48A1AA9BDEFB56662081"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="H03F2FB8C74CA4C9F9AD193328B04DC3D"><enum>(B)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="H53DDA78ACA2044C2876BD27322DF4F99"><enum>(C)</enum><text>connecting at-risk individuals with community social and clinical supports; and</text></subparagraph> 
<subparagraph id="H4AF0AD2944E04B83A5A3533D2E8113A5"><enum>(D)</enum><text display-inline="yes-display-inline">evaluating the effect of programs developed and implemented under subparagraphs (B) and (C).</text></subparagraph></paragraph> 
<paragraph id="H7452D66FA8D7436FB54B5A52E36CAF56"><enum>(3)</enum><header>Training</header><text>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.</text></paragraph> 
<paragraph id="HD07C78BD829E4390AB542E501164948A"><enum>(4)</enum><header>Evaluation</header><text>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.</text></paragraph> 
<paragraph id="HEB76D4A70B3940B3A5399020FA9E430D"><enum>(5)</enum><header>Coordination</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H40CD711A10044D6F933EAAC9771C3B2D"><enum>(c)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HECFD418200F748FAB8A44BD54261B1CD"><enum>(1)</enum><header>Area agency on aging</header><text display-inline="yes-display-inline">The term <term>area agency on aging</term> means an area agency on aging designated under section 305 of the Older Americans Act of 1965.</text></paragraph> 
<paragraph id="H0881D940158F431F86D3072EA1D3A00E"><enum>(2)</enum><header>Social isolation</header><text display-inline="yes-display-inline">The term <term>social isolation</term> means objectively being alone, or having few relationships or infrequent social contact.</text></paragraph> 
<paragraph id="HC2A0DBD13A6341D3BDDD287D7D07EA50"><enum>(3)</enum><header>Loneliness</header><text display-inline="yes-display-inline">The term <term>loneliness</term> means subjectively feeling alone, or the discrepancy between one’s desired level of social connection and one’s actual level of social connection.</text></paragraph> 
<paragraph id="HBCD2D311913E4EA2A1417EAC75C18105"><enum>(4)</enum><header>Social connection</header><text display-inline="yes-display-inline">The term <term>social connection</term> means the variety of ways one can connect to others socially, through physical, behavioral, social–cognitive, and emotional channels.</text></paragraph> 
<paragraph id="H5306A6E4FA2E482C855FB5357531C9CC"><enum>(5)</enum><header>Community-based organization</header><text display-inline="yes-display-inline">The term <term>community-based organization</term> 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.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H0A7847842B354EA5B5C580516E9FA6CD" commented="no" display-inline="no-display-inline"><enum>(e)</enum><header>Technical amendment</header><text>Section 2011(12)(A) of the Social Security Act (42 U.S.C. 1397j(12)(A)) is amended by striking <quote>450b</quote> and inserting <quote>5304</quote>.</text></subsection></section> 
<section id="HF47468E889D54EB98FE4AE90F1A65836" commented="no" display-inline="no-display-inline"><enum>134202.</enum><header>Appropriation for assessments</header><text display-inline="no-display-inline">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 $5,000,000 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.</text></section></part> 
<part id="H2905F75E6C3C4794AE77D1B18C75AFA1"><enum>3</enum><header>Skilled Nursing Facilities </header> 
<section id="H8F7081D09EA944DA9E4031E54BF4AEC0"><enum>134301.</enum><header>Funding to improve the accuracy and reliability of certain skilled nursing facility data</header><text display-inline="no-display-inline">Section 1888 of the Social Security Act (42 U.S.C. 1395yy) is amended—</text> 
<paragraph id="H35792910E348459CA56A2352F151ABF4"><enum>(1)</enum><text>in subsection (h)(12)—</text> 
<subparagraph id="H35CB89A305364A7781ACB773BCBDCC60"><enum>(A)</enum><text>in subparagraph (A), by striking <quote>and the data submitted under subsection (e)(6) a process to validate such measures and data</quote> and inserting <quote>, 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</quote>; and</text></subparagraph> 
<subparagraph id="HF63B24E79C6043B58453EB09DE5B0809" commented="no"><enum>(B)</enum><text>in subparagraph (B)—</text> 
<clause id="H19FF906639D24B17A8ABA3900034EBBF" commented="no"><enum>(i)</enum><text>by striking <quote><header-in-text level="subparagraph" style="OLC">Funding.—</header-in-text>For purposes</quote> and inserting </text> 
<quoted-block style="OLC" display-inline="yes-display-inline" id="H59790D84B1A744D79D979F0098DD6586"><text display-inline="yes-display-inline"><header-in-text level="subparagraph" style="OLC">Funding.—</header-in-text></text> 
<clause id="H90D19440EBC749A2833F901780C77284" commented="no"><enum>(i)</enum><header>Fiscal years 2023 through 2025</header><text display-inline="yes-display-inline">For purposes</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></clause> 
<clause id="HCBD5EBB522A64B2CBADF5471F0BA5F74" commented="no"><enum>(ii)</enum><text>by adding at the end the following new clause:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H64BBB3404FD845CEB04D1D58C1CBA03E"> 
<clause id="HCFA96A1C366B4E928FA1DC1A5EE5F816" commented="no"><enum>(ii)</enum><header>Fiscal years 2026 through 2031</header><text display-inline="yes-display-inline">There is appropriated to the Secretary, out of any monies in the Treasury not otherwise appropriated, $50,000,000 for the period of fiscal years 2026 through 2031 for purposes of carrying out this paragraph.</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph></paragraph> 
<paragraph id="H37C8A264F23048A682EC746D6C2DCD65"><enum>(2)</enum><text>in subsection (e)(6)(A)—</text> 
<subparagraph id="HFCC8018110B74FC0BE3564965A884526"><enum>(A)</enum><text>in the header, by striking <quote><header-in-text level="subparagraph" style="OLC">for failure to report</header-in-text></quote>; and</text></subparagraph> 
<subparagraph id="HB674BCABA5434631BDA7621A692D4918"><enum>(B)</enum><text>in clause (i)—</text> 
<clause id="HC834A67898914C2B90FCE8FD33EB5F5E"><enum>(i)</enum><text>by striking <quote>For fiscal years beginning with fiscal year 2018, in the case of a skilled nursing facility that does not submit</quote> and inserting the following: </text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HC7260A675298472699F378440F061F93"> 
<subclause id="H09B4B879636F47C483F6C9696A456252"><enum>(I)</enum><header>Failure to report</header><text display-inline="yes-display-inline">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</text></subclause><after-quoted-block>; and</after-quoted-block></quoted-block></clause> 
<clause id="H65393CCBF1AA4B25B59D53ED1A739E55"><enum>(ii)</enum><text>by adding at the end the following new subclause:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H5435AEDAF9BA41838AB5B72348934957"> 
<subclause id="H7E5FFC037A5745DA9B334D550749EB39"><enum>(II)</enum><header>Reporting of inaccurate information</header><text display-inline="yes-display-inline">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.</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph></paragraph></section> 
<section id="HC5C79ADF8FBA44FE8D04142CDB48286E"><enum>134302.</enum><header>Ensuring accurate information on cost reports</header><text display-inline="no-display-inline">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:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HD902CCEC1A164093B8BF295B08CD3CD7"> 
<paragraph id="H91EAF36D0FE043639398BECEB75BE6B1"><enum>(5)</enum><header>Audit of cost reports</header><text display-inline="yes-display-inline">There is appropriated to the Secretary, out of any monies in the Treasury not otherwise appropriated, $250,000,000 for fiscal year 2023 to remain available until expended, 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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="HFE82792D99FC4E5EB6404601206D7B9D"><enum>134303.</enum><header>Survey improvements</header><text display-inline="no-display-inline">Section 1819 of the Social Security Act (42 U.S.C. 1395i–3) is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HF30E76CAD7104889BB822A26F53D98A0"> 
<subsection id="H74DA6A81C5CE44A8B2029CB6D366C9BC" commented="no"><enum>(l)</enum><header>Survey improvements</header> 
<paragraph id="HC4FD2FD59B05431F94E6F69D1ABD395D"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">There is appropriated to the Secretary, out of any monies in the Treasury not otherwise appropriated, $325,000,000, for the period of fiscal years 2023 through 2031, for purposes of—</text> 
<subparagraph id="H2A8F62E25D0142B396DBFBB2D01F517D"><enum>(A)</enum><text>conducting reviews and identifying plans under paragraph (2); and</text></subparagraph> 
<subparagraph id="H8EBC9F9BE864428B9E85D21B7B1C3D49"><enum>(B)</enum><text>providing training, tools, technical assistance, and financial support in accordance with paragraph (3).</text></subparagraph></paragraph> 
<paragraph id="H0B901A9239BC4C4CA3FD87230B23697A" commented="no"><enum>(2)</enum><header>Review</header><text display-inline="yes-display-inline">The Secretary shall conduct reviews, during the period specified in paragraph (1), of (and, as appropriate, identify plans to improve) the following: </text> 
<subparagraph id="HA8FD11CDCBBE48058E358F6CEDDC4A9A" commented="no"><enum>(A)</enum><text>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 <quote>facilities</quote>).</text></subparagraph> 
<subparagraph id="HFA5857F2B89A4E419DA55C84940289C6" commented="no"><enum>(B)</enum><text>The timeliness and thoroughness of State agency verification of deficiency corrections at facilities.</text></subparagraph> 
<subparagraph id="HCA15E442B3E543D5BBCF2DC8755C6DE7" commented="no"><enum>(C)</enum><text>The accuracy of the identification and appropriateness of the scope and severity of deficiencies cited at facilities.</text></subparagraph> 
<subparagraph id="H25129062F86240509ABB0E4B7F75B094" commented="no"><enum>(D)</enum><text>The accuracy of the identification and appropriateness of the scoping and severity of life safety, infection control, and emergency preparedness deficiencies cited at facilities.</text></subparagraph> 
<subparagraph id="H5E01766A25FB42279983DA5CAC894722" commented="no"><enum>(E)</enum><text>The timeliness of State agency investigations of—</text> 
<clause id="H29A62D5B0D4740779EA4C2738F7CEC45" commented="no"><enum>(i)</enum><text>complaints at facilities;</text></clause> 
<clause id="H65A6DA9514F14FB18B30BF4F5A76660C"><enum>(ii)</enum><text>facility-reported incidents at facilities; and</text></clause> 
<clause id="HA7DACBD0A960497188B588FB4E0F769B" commented="no"><enum>(iii)</enum><text>reported allegations of abuse, neglect, and exploitation at facilities.</text></clause></subparagraph> 
<subparagraph id="HB8E063680C7A466597C14091334CB38A" commented="no"><enum>(F)</enum><text>The consistency of facility reporting of substantiated complaints to law enforcement.</text></subparagraph> 
<subparagraph id="H001D18353FDC413E97A0BB6494CE383F"><enum>(G)</enum><text>The ability of the State agency to sufficiently hire, train, and retain individuals who conduct surveys.</text></subparagraph> 
<subparagraph id="H9886EDBC510D449A82999618DD2121FE" commented="no"><enum>(H)</enum><text>Any other area related to surveys of facilities, or the individuals conducting such surveys, determined appropriate by the Secretary.</text></subparagraph></paragraph> 
<paragraph id="HC5D75E4F13344E528331B9EA1D1A4C70" commented="no"><enum>(3)</enum><header>Support</header><text>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). </text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></section> 
<section id="H3738387687E44CA6AA5EE87CB72F841A"><enum>134304.</enum><header>Nurse staffing requirements</header><text display-inline="no-display-inline">Section 1819(d) of the Social Security Act (42 U.S.C. 1395i–3(d)) is amended—</text> 
<paragraph id="H82413150EE8F44499D9598301EF4A7A4"><enum>(1)</enum><text>in paragraph (4)(A), by inserting <quote>and any regulations promulgated under paragraph (5)(C)</quote> after <quote>section 1124</quote>; and </text></paragraph> 
<paragraph id="HCE9AA4B9B9054DFBBE7F66F11AF92545"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H21FCB9F1655047249BE86CC4450BEE48"> 
<paragraph id="HADE5588241274D48929AD3136DFC6A5D"><enum>(5)</enum><header>Nurse staffing requirements</header> 
<subparagraph id="H928A8971067C40EBBAE444CC41189360"><enum>(A)</enum><header>Funding</header><text display-inline="yes-display-inline">There is appropriated to the Secretary, out of any monies in the Treasury not otherwise appropriated, $50,000,000 for the period of fiscal years 2023 through 2031 for purposes of carrying out this paragraph.</text></subparagraph> 
<subparagraph id="H8B1EE0E4ACEB4820B852EF82C29863B9"><enum>(B)</enum><header>Study</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H71BF1E03A0E34C77B20DFF4F79BDF3AE"><enum>(i)</enum><text>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</text></clause> 
<clause id="HEE3A78BF85AF4FA7888CAF1AE426ACCA"><enum>(ii)</enum><text display-inline="yes-display-inline">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.</text></clause></subparagraph> 
<subparagraph id="H2431EC4173A84990B8CF387AF3B24C55"><enum>(C)</enum><header>Promulgation of regulations</header> 
<clause id="HEB3FDE79E5394E8B99BD1820DE6C81E3"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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)—</text> 
<subclause id="H5CABB48A6C794F079E24D0C708157474"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="H07A9DADABEF74B4288EBC556F52E43CA"><enum>(II)</enum><text>except as provided in clause (ii), require such skilled nursing facilities to comply with such ratios.</text></subclause></clause> 
<clause id="HA3B8AD0F7BF64BC8B9699BC5F86C3200"><enum>(ii)</enum><header>Exception</header> 
<subclause id="H329D4FEE5D754C78BF9CCA6CFC189CE9"><enum>(I)</enum><header>In general</header><text>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—</text> 
<item id="H12CA18A287F8416EAD73E45810A22846"><enum>(aa)</enum><text display-inline="yes-display-inline">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;</text></item> 
<item id="H0ED4834947FF4FD48D8C1BEB9AFF7B75"><enum>(bb)</enum><text display-inline="yes-display-inline">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</text></item> 
<item id="HCE73BF95399F4C06AE492B7CE12166EB"><enum>(cc)</enum><text display-inline="yes-display-inline">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.</text></item></subclause> 
<subclause id="HEB7C0F2E1C834179A99C444A8D0BA2E3"><enum>(II)</enum><header>Renewal</header><text>Any waiver in effect under this clause shall be subject to annual renewal.</text></subclause></clause> 
<clause id="H4C5C7359C6A743A8A12A08EFD4ED7B6A"><enum>(iii)</enum><header>Update</header><text>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. </text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section></part></subtitle> 
<subtitle id="H4E3F4C892C7448009480DE66E21D319C"><enum>B</enum><header>Infrastructure Financing and Community Development</header> 
<section id="HAE859B716A014294B1733DB9457647FE"><enum>135001.</enum><header>Amendment of 1986 Code</header><text display-inline="no-display-inline">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.</text></section> 
<section id="H3E3DEFD23A9C49F3ABE26AD9088A9D2F" display-inline="no-display-inline"><enum>135002.</enum><header>Possessions Economic Activity Credit</header> 
<subsection id="H3B2B9088F91544F5B3923E580BC1D80C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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:</text> 
<quoted-block style="OLC" id="HCB625AD7D1994C828257E80C0219AF82" display-inline="no-display-inline"> 
<section id="HCD1E7A1B09A247B3B48A0EC4A244191E"><enum>45V.</enum><header>Possessions Economic Activity Credit</header> 
<subsection id="HEA498197458B4C4995839DED53A9DADC"><enum>(a)</enum><header>Allowance of credit</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H0C2CBCD405C4406BB7121369D9129A37"><enum>(b)</enum><header>Qualified domestic corporation; qualified corporation</header><text>For purposes of this section—</text> 
<paragraph id="HDB43921C96B2476B87B4ACA167B9C5EF"><enum>(1)</enum><header>In general</header><text>The term <term>qualified domestic corporation</term> means any domestic corporation which is—</text> 
<subparagraph id="H7258A495B13B4847ADB86A850838F283"><enum>(A)</enum><text>a qualified corporation, or</text></subparagraph> 
<subparagraph id="H392A7A36B34E45649A49DE58C44386FF"><enum>(B)</enum><text>a United States shareholder of a foreign corporation which—</text> 
<clause id="H60132F4E61814CDA8EDCA6E5DF56CC1C"><enum>(i)</enum><text>is a qualified corporation, and</text></clause> 
<clause id="H7859A9E30FB74E02B483AD59285EE93D"><enum>(ii)</enum><text display-inline="yes-display-inline">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.</text></clause></subparagraph></paragraph> 
<paragraph id="H6BD5E137284F483887B1EA9F36A46EA2"><enum>(2)</enum><header>Qualified corporation</header><text>The term <term>qualified corporation</term> means any corporation if such corporation meets the following requirements:</text> 
<subparagraph id="HF65DB606D4394545BC707C1E1ABF4299"><enum>(A)</enum><header>Source qualification</header><text>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)).</text></subparagraph> 
<subparagraph commented="no" id="H52BF30E011A54CBB972512240D551F86"><enum>(B)</enum><header>Trade or business qualification</header><text>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.</text></subparagraph></paragraph> 
<paragraph commented="no" display-inline="no-display-inline" id="HB9F16A7D443E4DC2B97ACCBC98B7C0F0"><enum>(3)</enum><header display-inline="yes-display-inline">Special rule for separate and clearly identified units of foreign corporations</header> 
<subparagraph commented="no" display-inline="no-display-inline" id="HD9247643B30D4BD78C088CB982927836"><enum>(A)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">In the case of a United States shareholder of a foreign corporation which—</text> 
<clause commented="no" display-inline="no-display-inline" id="H325F2B95340E44FEA02052C2D2BD855D"><enum>(i)</enum><text display-inline="yes-display-inline">is not a qualified corporation but with respect to which the ownership requirements of paragraph (1)(B)(ii) are met, and</text></clause> 
<clause commented="no" display-inline="no-display-inline" id="H14889F5A87804A06AE81F7D8CF17E908"><enum>(ii)</enum><text display-inline="yes-display-inline">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,</text></clause><continuation-text continuation-text-level="subparagraph">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.</continuation-text></subparagraph> 
<subparagraph commented="no" display-inline="no-display-inline" id="H100B9F9B877A4FB1BDEF14F1A887EAD2"><enum>(B)</enum><header>Eligible foreign business unit</header><text>For purposes of this paragraph, the term <term>eligible foreign business unit</term> 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.</text></subparagraph> 
<subparagraph commented="no" display-inline="no-display-inline" id="H2773649CCC994E4EBFB15EC274086CA5"><enum>(C)</enum><header>Special election for affiliated groups</header><text>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.</text></subparagraph></paragraph></subsection> 
<subsection id="HA0C5185AC7924CF79EA1C0B5F1399897"><enum>(c)</enum><header>Qualified possession wages</header><text>For purposes of this section—</text> 
<paragraph id="HBA24FCE787E3451E828980BDC22E9364"><enum>(1)</enum><header>In general</header><text>The term <term>qualified possession wages</term> 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.</text></paragraph> 
<paragraph id="HB7BE49A83D724EDDA7B3E07BB168EF95"><enum>(2)</enum><header>Limitation on amount of wages taken into account</header> 
<subparagraph id="HC82295E8ED0A430FB4387529D12CA42F"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="HC75AED9EEAD24DC1ACAA2F692A5254F3"><enum>(B)</enum><header>Treatment of part-time employees, etc</header><text>If—</text> 
<clause id="H27C2A832FB3F4A138BC109E443E968D7"><enum>(i)</enum><text>any employee is not employed by the qualified corporation on a substantially full-time basis at all times during the taxable year, or</text></clause> 
<clause id="H6772AA7417E8408E896F8E6083040258"><enum>(ii)</enum><text>the principal place of employment of any employee with the qualified corporation is not within a possession at all times during the taxable year,</text></clause><continuation-text continuation-text-level="subparagraph">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).</continuation-text></subparagraph> 
<subparagraph id="HC0673AE388254913A9E907C1D0082ABD"><enum>(C)</enum><header>Wages</header> 
<clause id="HBDAAEF18D45743C187CFF1E1D3F51CE5"><enum>(i)</enum><header>In general</header><text>Except as provided in clause (ii), the term <term>wages</term> 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 <term>United States</term> included all possessions of the United States.</text></clause> 
<clause id="HEBB4D9FB07974599B3845C7A80A0F262"><enum>(ii)</enum><header>Special rule for agricultural labor and railway labor</header><text>In any case to which subparagraph (A) or (B) of paragraph (1) of section 51(h) applies, the term <term>wages</term> has the meaning given to such term by section 51(h)(2).</text></clause></subparagraph></paragraph> 
<paragraph id="H2480AF6AAD074FD08207524B3F44263B"><enum>(3)</enum><header>Allocable employee fringe benefit expenses</header> 
<subparagraph id="HA2FE4D09C9CC4ED0A0877C705FE02112"><enum>(A)</enum><header>In general</header><text>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—</text> 
<clause id="HD4A10740B8F048639BA2F665EAA8D11B"><enum>(i)</enum><text>the aggregate amount of the qualified corporation’s qualified possession wages for such taxable year, bears to</text></clause> 
<clause id="HCF2EE4E333FA472E844B3825142B5896"><enum>(ii)</enum><text>the aggregate amount of the wages paid or incurred by such qualified corporation during such taxable year.</text></clause><continuation-text continuation-text-level="subparagraph">In no event shall the amount determined under the preceding sentence exceed 15 percent of the amount referred to in clause (i).</continuation-text></subparagraph> 
<subparagraph id="HC9B428EA92FE4F22846135E8A2D723BC"><enum>(B)</enum><header>Expenses taken into account</header><text>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—</text> 
<clause id="HA0C0BD324FEE4BF69780F14EB91AAF4D"><enum>(i)</enum><text>employer contributions under a stock bonus, pension, profit-sharing, or annuity plan,</text></clause> 
<clause id="H613B43EE05714645A68FEAB159587982"><enum>(ii)</enum><text>employer-provided coverage under any accident or health plan for employees, and</text></clause> 
<clause id="H51498E46E1E24C128BB25600A86261A6"><enum>(iii)</enum><text>the cost of life or disability insurance provided to employees.</text></clause><continuation-text continuation-text-level="subparagraph">Any amount treated as wages under paragraph (2)(C) shall not be taken into account under this subparagraph.</continuation-text></subparagraph></paragraph></subsection> 
<subsection id="H79B445618F344322A6B6580CEA425882"><enum>(d)</enum><header>Special rule for qualified small domestic corporation</header><text display-inline="yes-display-inline">For purposes of this section—</text> 
<paragraph id="H2A828BC4AD944F1F95A4803DDB09AFAE"><enum>(1)</enum><header>Increased credit percentage</header><text display-inline="yes-display-inline">In the case of a qualified small domestic corporation, subsection (a) shall be applied by substituting <quote>50 percent</quote> for <quote>20 percent</quote>.</text></paragraph> 
<paragraph id="H6E7E63EF56B447FF8A1EA50F0F996F2D"><enum>(2)</enum><header>Qualified small domestic corporation</header> 
<subparagraph id="HD6C909803A2845CCA5C82A82E92CCEB0"><enum>(A)</enum><header>In general</header><text>The term <quote>qualified small domestic corporation</quote> means a qualified domestic corporation that meets the requirements of subparagraphs (B) and (C).</text></subparagraph> 
<subparagraph id="HCDE9A456B4284C12A5E582501DE7DE6A"><enum>(B)</enum><header>Full-time employment</header><text display-inline="yes-display-inline">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)—</text> 
<clause id="H85AE587EAB054948AEC76179DB57A8A9"><enum>(i)</enum><text>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</text></clause> 
<clause id="H34E0178608E44E8DABCBED4A1FF5AAE8"><enum>(ii)</enum><text display-inline="yes-display-inline">has not more than a total of 30 full-time employees for each year in such 3-year period.</text></clause></subparagraph> 
<subparagraph id="H44D834EE85414C99B811767BDDB217A1"><enum>(C)</enum><header>Gross receipts</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="H3E44770FD4C24ADEA8E3916189C12F8E"><enum>(3)</enum><header>Related persons</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H6F3BA77871D645F6BAAC2D94764577E4"><enum>(4)</enum><header>Amount of wages taken into account</header><text>Subsection (c)(2)(A) shall be applied by substituting <quote>$142,800</quote> for <quote>$50,000</quote>.</text></paragraph></subsection> 
<subsection id="H8345C90500EC4A0DB1464D6113B20BCC" display-inline="no-display-inline"><enum>(e)</enum><header>Possession of the United States</header> 
<paragraph id="HE190794F8DF3479FB93E36D259986539"><enum>(1)</enum><header>In general</header><text>The term <term>possession of the United States</term> means American Samoa, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, Guam, and the Virgin Islands.</text></paragraph> 
<paragraph id="H429FBE44E6EE473AAF68D484A18889CC"><enum>(2)</enum><header>Mirror code possessions</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H210AF119678D4D319113D149BBC27DF7" commented="no"><enum>(f)</enum><header>Separate application to each possession</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H01543335FB0543F595D86811E5233128"><enum>(g)</enum><header>Termination</header><text>No credit shall be allowed under this section for any taxable year beginning after December 31, 2031.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H2FEF409FD3E844E099333C79E780E373" commented="no" display-inline="no-display-inline"><enum>(b)</enum><header>Credit made part of general business credit</header><text>Subsection (b) of section 38, as amended by the preceding provisions of this Act, is amended by striking <quote>plus</quote> at the end of paragraph (34), by striking the period at the end of paragraph (35) and inserting <quote>, plus</quote>, and by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H25B2BEE20212418C8ABED627C07762EB"> 
<paragraph id="HC9AF43F58DFA4A0F83E09566B4421406" commented="no"><enum>(36)</enum><text display-inline="yes-display-inline">the possessions economic activity credit determined under section 45V.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H4B16E56D70F2441289F34BF6DFEDEE77"><enum>(c)</enum><header>Clerical amendment</header><text>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:</text> 
<quoted-block style="OLC" id="H34D64ED835234066A523237EFE81A930" display-inline="no-display-inline"> 
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="HCB625AD7D1994C828257E80C0219AF82" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="HCD1E7A1B09A247B3B48A0EC4A244191E" level="section">Sec. 45V. Possessions Economic Activity Credit.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H2820BF302429401994F1F625F65A21A4"><enum>(d)</enum><header>Effective date</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H20D712AA7D2240CF91BAF0912DD6A51F"><enum>135003.</enum><header>Tax treatment of assistance to certain farm loan borrowers</header> 
<subsection id="HB45C5EECA14644B6B29FB0B85E2EF8DC"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of the Internal Revenue Code of 1986, in the case of any payment described in section 1005(b) of the American Rescue Plan Act of 2021 (as amended by this Act)—</text> 
<paragraph id="H949E2456F1D84F888BA9CB3DC41B0DDE"><enum>(1)</enum><text display-inline="yes-display-inline">such payment shall not be included in the gross income of the person on whose behalf, or to whom, such payment is made,</text></paragraph> 
<paragraph id="H04CDF0B28D4F499CA5886DEBD40C73C5"><enum>(2)</enum><text>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 </text></paragraph> 
<paragraph id="H8D8E5A6BBAA84B1C9155B612D42D0EB5"><enum>(3)</enum><text>in the case of a partnership or S corporation on whose behalf, or to whom, such a payment is made—</text> 
<subparagraph id="H28FD7059D9E64F1481899321655312EB"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H707DAFC850FE46EDA7276B26C34D9B9D"><enum>(B)</enum><text>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. </text></subparagraph></paragraph></subsection> 
<subsection id="H35600BB6F7FF4B43918CE797C25EC33E"><enum>(b)</enum><header>Authority to waive certain information reporting requirements</header><text>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).</text></subsection></section></subtitle> 
<subtitle id="H01EA33C2F7424F29953C28A2A0A35DC2"><enum>C</enum><header>Affordable Health Care Coverage</header> 
<section id="H0E330AF847EC47999F28FC4008F5F205" section-type="subsequent-section"><enum>30601.</enum><header>Ensuring affordability of coverage for certain low-income populations</header> 
<subsection id="H7355B061492A4F738C7A22EF6CB1547A"><enum>(a)</enum><header>Reducing cost sharing under qualified health plans</header><text display-inline="yes-display-inline">Section 1402 of the Patient Protection and Affordable Care Act (42 U.S.C. 18071) is amended—</text> 
<paragraph id="HB8D2C2C49F8A4CD09562594A83C7C39F"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (b)—</text> 
<subparagraph id="H6BF1589FE6694E05B4B03633DC3E134B"><enum>(A)</enum><text>in paragraph (2), by inserting <quote>(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)</quote> before the period; and</text></subparagraph> 
<subparagraph id="H2FDA3FDCF990482D89132CE21CEBB8A5"><enum>(B)</enum><text>in the matter following paragraph (2), by adding at the end the following new sentence: <quote>In the case of an individual with a household income that does not exceed 138 percent of the poverty line for a family of the size involved for any month occurring during 2022, such individual shall, for each month during 2022, be treated as having household income equal to 100 percent for purposes of applying this section.</quote>; and</text></subparagraph></paragraph> 
<paragraph id="H5FD8C1850A48424EB640B5EF63792967"><enum>(2)</enum><text>in subsection (c)—</text> 
<subparagraph id="H8065A39F344C4F6E9C8E5858CEC5040A"><enum>(A)</enum><text>in paragraph (1)(A), in the matter preceding clause (i), by inserting <quote>, with respect to eligible insureds (other than, with respect to plan years 2023, 2024, and 2025, specified enrollees (as defined in paragraph (6)(C))),</quote> after <quote>first be achieved</quote>;</text></subparagraph> 
<subparagraph id="H1FFC85FF362842A3B4232A837917AC41"><enum>(B)</enum><text>in paragraph (2), in the matter preceding subparagraph (A), by inserting <quote>with respect to eligible insureds (other than, with respect to plan years 2023, 2024, and 2025, specified enrollees)</quote> after <quote>under the plan</quote>;</text></subparagraph> 
<subparagraph id="H8F725043CDC246E3A42C53BDA5FA8301"><enum>(C)</enum><text>in paragraph (3)—</text> 
<clause id="H00CD36BEC7274A04B90F42CE62C36B7C"><enum>(i)</enum><text>in subparagraph (A), by striking <quote>this subsection</quote> and inserting <quote>paragraph (1) or (2)</quote>; and</text></clause> 
<clause id="HE9BFFBC783294A92B3F4F4952ABB1F30"><enum>(ii)</enum><text>in subparagraph (B), by striking <quote>this section</quote> and inserting <quote>paragraphs (1) and (2)</quote>; and</text></clause></subparagraph> 
<subparagraph id="H1DC939055C144954A98ABE08551EFCAC"><enum>(D)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HF5F88AA262CB41CB99C1FA12ECAC63C8" display-inline="no-display-inline"> 
<paragraph id="HE617CE693DFE47D99B810BE7504F2A9F"><enum>(6)</enum><header>Special rule for specified enrollees</header> 
<subparagraph id="HDBE27B1B13094092A14BD6DE0F4F46E2"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HBFA81745B4764905A70C90FB9FBADEB6"><enum>(B)</enum><header>Methods for reducing cost sharing</header> 
<clause id="H330688E4CB24405E9BE5FFB6D6FCE332"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="HF416CEC299EA4AF5AF57E95F8EC2CDEA"><enum>(ii)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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).</text></clause></subparagraph> 
<subparagraph id="H974DD10FC3784E88AD3BBA0F16C63AF8"><enum>(C)</enum><header>Specified enrollee defined</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>specified enrollee</quote> means, with respect to month occurring during a plan year, an eligible insured with a household income that does not exceed 138 percent of the poverty line for a family of the size involved during such month. Such insured shall be deemed to be a specified enrollee for each month in such plan year.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="HBA494EC145774FEF9FDAA5E4E01A0A86"><enum>(b)</enum><header>Open enrollments applicable to certain lower-income populations</header><text display-inline="yes-display-inline">Section 1311(c) of the Patient Protection and Affordable Care Act (42 U.S.C. 18031(c)) is amended—</text> 
<paragraph id="HF0F8A1F0D14A425B9A3F283E604B600A"><enum>(1)</enum><text>in paragraph (6)—</text> 
<subparagraph id="H4B8AB79BC5944399A5AF68A8C76ACD1B"><enum>(A)</enum><text display-inline="yes-display-inline">in subparagraph (C), by striking at the end <quote>and</quote>;</text></subparagraph> 
<subparagraph id="H8E184E02685349C1BCAAAC1A152DB6FB"><enum>(B)</enum><text>in subparagraph (D), by striking the period at the end and inserting <quote>; and</quote>; and</text></subparagraph> 
<subparagraph id="HB0B2748851DB497D9D0E5E3D092CE7AD"><enum>(C)</enum><text>by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" id="H94AADC8A02084A6B82650762A5B04B91" display-inline="no-display-inline"> 
<subparagraph id="HBD505637B7C547618FC80FC9EC611D2F" commented="no"><enum>(E)</enum><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H84E94362060A46BE8A94FF529DB5C59F"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H2D118E03DFE245678A3242AD100DFCE5" display-inline="no-display-inline"> 
<paragraph id="H83E2FD3EFBF1427AB86B75F8EC8A7AA2"><enum>(8)</enum><header>Special enrollment period for certain low-income populations</header> 
<subparagraph id="HCC05E900F74D458C87C17B433CF9D6D7"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="H738AE217BF4040008750387A5264E129"><enum>(B)</enum><header>Individual described</header><text>For purposes of subparagraph (A), an individual described in this subparagraph is an individual—</text> 
<clause id="H94101EACCC184C849ECE34446A2DD80A"><enum>(i)</enum><text display-inline="yes-display-inline">with a household income that does not exceed 138 percent of the poverty line for a family of the size involved; and</text></clause> 
<clause id="H46A9DD0FEEE24B1A9241CEF6AAD63771" commented="no"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H1B92FE44687B4767A140C6421D535E32"><enum>(c)</enum><header>Additional benefits for certain low-income individuals for plan years 2024 and 2025</header><text>Section 1301(a) of the Patient Protection and Affordable Care Act (42 U.S.C. 18021(a)) is amended—</text> 
<paragraph id="HD385D366816648BAB8140A33A457EF87"><enum>(1)</enum><text>in paragraph (1)—</text> 
<subparagraph id="HBBB982BAFAB242CDA5B5022ACE9584E2"><enum>(A)</enum><text>in subparagraph (B), by striking <quote>and</quote> at the end;</text></subparagraph> 
<subparagraph id="HBB4FA8599E074E0EAFAB18E17C133944"><enum>(B)</enum><text>in subparagraph (C)(iv), by striking the period and inserting <quote>; and</quote>; and</text></subparagraph> 
<subparagraph id="H07C7A278E3704E19BA514D9135930DD1"><enum>(C)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H1FC28303B0A44F48A240C083FBC777C8" display-inline="no-display-inline"> 
<subparagraph id="H6028057026F54BDE80168D3100D742CD"><enum>(D)</enum><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H2DDA42DAE42D44C3A6353CA794906AA3"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HCE428A98B2C64E9BA24C512B49088012" display-inline="no-display-inline"> 
<paragraph id="HCA25E9508FE1454EB4805FC1EB0C2BCF"><enum>(5)</enum><header>Additional benefits for certain low-income individuals for plan year 2024 and 2025</header> 
<subparagraph id="HC11C336786714BFF983B6C1388AAF53A"><enum>(A)</enum><header>In general</header> 
<clause id="H54E39864368D43C694F6B4F2B4918C8B"><enum>(i)</enum><header>Benefits</header><text>For purposes of paragraph (1)(D), the benefits described in this paragraph to be provided by a qualified health plan are benefits consisting of—</text> 
<subclause id="HFFB88AC4F7E64814A44ABFE11ECAB5C4"><enum>(I)</enum><text>non-emergency medical transportation services (as described in section 1902(a)(4) of the Social Security Act); and</text></subclause> 
<subclause id="HEF4327A34F7B44D39EDD13B997075933"><enum>(II)</enum><text>services described in subsection (a)(4)(C) of section 1905 of such 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 wavier of such plan) under such title;</text></subclause><continuation-text continuation-text-level="clause">which are not otherwise provided under such plan as part of the essential health benefits package described in section 1302(a).</continuation-text></clause> 
<clause id="H4185A2EC10E6481098997EAB0B58B5D2"><enum>(ii)</enum><header>Condition on provision of benefits</header><text>Benefits described in this paragraph shall be provided—</text> 
<subclause id="H294DA201E893494FA91D73D7C5950832"><enum>(I)</enum><text>without any restriction on the choice of a qualified provider from whom an individual may receive such benefits; and</text></subclause> 
<subclause id="H2F5D6C55342F4B93B147548BEF068B2E"><enum>(II)</enum><text>without any imposition of cost sharing.</text></subclause></clause></subparagraph> 
<subparagraph id="H43FFFF2F1BE3408EB6CF8D0C4BD93929" commented="no"><enum>(B)</enum><header>Payments for additional benefits</header> 
<clause id="HF75103BFCB514F24A37CC94A6D34E1BD" commented="no"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="HD772E0B116E1483AB8F5611081A96F69" commented="no"><enum>(ii)</enum><header>Appropriation</header><text>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).</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HC6BC9ADBD88B4AE89121D4063346FEB4"><enum>(d)</enum><header>Education and outreach activities</header><text>—</text> 
<paragraph id="HB4EF839D260947F38BE2FB52C4260791"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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:</text> 
<quoted-block display-inline="no-display-inline" id="HFEC40837A5D548FFA6B9B7193112E486" style="OLC"> 
<paragraph id="H0F02591A206D4561A59211DE5D76A637"><enum>(3)</enum><header>Outreach and educational activities</header> 
<subparagraph id="HF6146F2BAA39403294577CD0B2692E1F"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subparagraph> 
<subparagraph id="H2C4473DD6343437EBCA98C8FAFED3F62"><enum>(B)</enum><header>Limitation on use of funds</header><text display-inline="yes-display-inline">No funds appropriated under this paragraph shall be used for expenditures for promoting non-ACA compliant health insurance coverage.</text></subparagraph> 
<subparagraph id="HFA3CDAD1689A4A8E8F7C73D849E7C5C3"><enum>(C)</enum><header>Non-aca compliant health insurance coverage</header><text>For purposes of subparagraph (B):</text> 
<clause id="H187975C249FA439E909012A060FAA9B7"><enum>(i)</enum><text>The term <term>non-ACA compliant health insurance coverage</term> means health insurance coverage, or a group health plan, that is not a qualified health plan.</text></clause> 
<clause id="H83BF031B648B44029D52050CCFC5E878"><enum>(ii)</enum><text>Such term includes the following:</text> 
<subclause id="HEFB67B1AB1594D4DBF11FCF94B2E97EF"><enum>(I)</enum><text>An association health plan.</text></subclause> 
<subclause id="H96CB4E35FCA04190B5921AB7A1D9CDDE"><enum>(II)</enum><text>Short-term limited duration insurance.</text></subclause></clause></subparagraph> 
<subparagraph id="HB7062C999B8E4DDE8572BEA44DB9D24A" commented="no"><enum>(D)</enum><header>Funding</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H84D2D1659F314AD6BB51A030C9AA6477" commented="no"><enum>(i)</enum><text>$15,000,000 shall be used to carry out this paragraph in fiscal year 2022; and</text></clause> 
<clause id="H0AA1F2F3293D4C14B6A6D11DC53B6A1C" commented="no"><enum>(ii)</enum><text>$30,000,000 shall be used to carry out this paragraph for each of fiscal years 2023 through 2025.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HA373F57EC8974944BD16CC23913046C5"><enum>(2)</enum><header>Navigator program</header><text>Section 1311(i)(6) of the Patient Protection and Affordable Care Act (42 U.S.C. 18031(i)(6)) is amended—</text> 
<subparagraph id="H6ECE14BA7A9448288A597ED956ECC07F" commented="no"><enum>(A)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC">Funding.—</header-in-text>Grants under</quote> and inserting</text> 
<quoted-block display-inline="yes-display-inline" id="HEF9749DA8ABE4794923EDB727270556B" style="OLC"><text><header-in-text level="paragraph" style="OLC">Funding.—</header-in-text></text> 
<subparagraph id="HD059536E34D744B3AE6A7C39EF750106" commented="no"><enum>(A)</enum><header>State Exchanges</header><text display-inline="yes-display-inline">Grants under</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H53A2303D5A3C45B68BC2282F3E5C3466" commented="no"><enum>(B)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block display-inline="no-display-inline" id="H2B4315D3A8A947BFBA5607387A0A2E3D" style="OLC"> 
<subparagraph id="H4AE040D50E2B49C0ADFE9B772A9511DA" commented="no"><enum>(B)</enum><header>Federal Exchanges</header><text display-inline="yes-display-inline">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 $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 $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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="HD09493BDE3C34B0BAE890D7E33CC5586"><enum>(e)</enum><header>Funding</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H3448E92064B8476BAE374D1AD3037820" section-type="subsequent-section"><enum>30602.</enum><header>Establishing a health insurance affordability fund</header> 
<subsection id="H007B462F14C54800AC8816CE581ABC21"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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: </text> 
<quoted-block display-inline="no-display-inline" id="H002ED4350A814D089B359A7CE603827D" style="OLC"> 
<part id="HE73E75D8A127404E8EC5715A598B5A55"><enum>6</enum><header>Improve Health Insurance Affordability Fund</header> 
<section commented="no" id="H0680588E25A649B7ACBB97C2BE9350BD"><enum>1351.</enum><header>Establishment of program</header><text display-inline="no-display-inline">There is hereby established the <quote>Improve Health Insurance Affordability Fund</quote> to be administered by the Secretary of Health and Human Services, acting through the Administrator of the Centers for Medicare &amp; Medicaid Services (in this section referred to as the <quote>Administrator</quote>), 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 <quote>State</quote>) beginning on January 1, 2023, for the purposes described in section 1352.</text></section> 
<section id="H0659473E80294161B26D14D44083B0BF" commented="no"><enum>1352.</enum><header>Use of funds</header> 
<subsection id="H5A2B56D32C5045B18BD7E010DE3C3F14"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">A State shall use the funds allocated to the State under this part for one of the following purposes:</text> 
<paragraph id="H0177B71F2E014A6582883D71D5486099"><enum>(1)</enum><text>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.</text></paragraph> 
<paragraph id="H11BCA28D98E5487FA6D1EE63D1573E2E"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HB1B9BDD9B3E64839B62AF03AF4148D6C"><enum>(b)</enum><header>Exclusion of certain grandfathered plans, transitional plans, student health plans, and excepted benefits</header><text display-inline="yes-display-inline">For purposes of subsection (a), a plan described in this subsection is the following:</text> 
<paragraph id="H1D2EDC372C434492A6EC487B7B92D86B"><enum>(1)</enum><text>A grandfathered health plan (as defined in section 1251).</text></paragraph> 
<paragraph id="H0AC9522EFFF6409D84E9DA0BA76D259D"><enum>(2)</enum><text display-inline="yes-display-inline">A plan (commonly referred to as a <quote>transitional plan</quote>) continued under the letter issued by the Centers for Medicare &amp; 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 &amp; 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.</text></paragraph> 
<paragraph id="H60044B0FA1EA4EC4B1DF02796A0BC6C0"><enum>(3)</enum><text>Student health insurance coverage (as defined in section 147.145 of title 45, Code of Federal Regulations, or any successor regulation).</text></paragraph> 
<paragraph id="H4F67BA75A6E44B5C893D7A7323AB5E24"><enum>(4)</enum><text>Excepted benefits (as defined in section 2791(c) of the Public Health Service Act).</text></paragraph></subsection></section> 
<section id="H4CB59B4DF7D34C05913C25B3B348448F"><enum>1353.</enum><header>State eligibility and approval; Default safeguard</header> 
<subsection id="H32FE2D3AB231482C91BAA02242131C2C"><enum>(a)</enum><header>Encouraging State options for allocations</header> 
<paragraph id="H052B8E83A7BF4500AC30D556178DB0A2"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H740D82BE33514D2C8DCB3292E6563C14"><enum>(A)</enum><text>a description of how the funds will be used; and</text></subparagraph> 
<subparagraph id="H6CEB80A4860543C68D51316306190E7E"><enum>(B)</enum><text>such other information as the Administrator may require.</text></subparagraph></paragraph> 
<paragraph id="H786368EAB38946E096E1340E732FCD3D"><enum>(2)</enum><header>Automatic approval</header><text>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.</text></paragraph> 
<paragraph id="H2905B30D69F04AC793B373455CD6328A"><enum>(3)</enum><header>Subsequent year application approval</header><text>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.</text></paragraph> 
<paragraph id="HDD4C4FBE72C54D06A187DA4F9416D53F"><enum>(4)</enum><header>Oversight authority and authority to revoke approval</header> 
<subparagraph id="HEB4AE7C656BC415F9C7F4C09178E7A9E"><enum>(A)</enum><header>Oversight</header><text>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.</text></subparagraph> 
<subparagraph id="HA8BEB118ABF547C095B506D3D7E2CAFE"><enum>(B)</enum><header>Revocation of approval</header><text>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.</text></subparagraph></paragraph></subsection> 
<subsection id="H54AC023A7B04447CBA7380E26A2341EE"><enum>(b)</enum><header>Default Federal safeguard for 2023, 2024, and 2025 for certain States</header><text display-inline="yes-display-inline"/> 
<paragraph id="H30AD91CAD9314F90B0B5768C1FE54723" commented="no"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HBB7627BBA8C34B06804452054C84C281"><enum>(2)</enum><header>Specified use</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H2885FE1ADE2D4895B4EDA3A643484109"><enum>(3)</enum><header>Amount described</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HDBFF1C6AE592430499BDE879C8732E1F"><enum>(4)</enum><header>Adjustment</header><text>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.</text></paragraph> 
<paragraph id="H0DE2DFE9D9EF4CC2862E3164A92872DF"><enum>(5)</enum><header>State described</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection></section> 
<section id="HC9F199E1324D41FC994C6CB7A94CD3C2"><enum>1354.</enum><header>Allocations</header> 
<subsection id="H34375BC61C9B4FE880DE0EA9A5609E3D"><enum>(a)</enum><header>Appropriation</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection commented="no" id="H7FF413E35E84418BBF5C18F91DAD4163"><enum>(b)</enum><header>Allocations</header> 
<paragraph commented="no" id="HFEC8A5E4FF8B449C9F5B58C52C756AE5"><enum>(1)</enum><header>Payment</header> 
<subparagraph commented="no" id="H5BF13A20AB244AA48A83D3412F9A90F9"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subparagraph> 
<subparagraph commented="no" id="HCC1F03779B2C43718E04386F152553B1"><enum>(B)</enum><header>Specified date</header><text display-inline="yes-display-inline">For purposes of subparagraph (A), the date specified in this subparagraph is—</text> 
<clause commented="no" id="HF330D0C1E2704F08B1FA32E4026FDDFD"><enum>(i)</enum><text display-inline="yes-display-inline">for 2023, the date that is 90 days after the date of the enactment of this part; and</text></clause> 
<clause commented="no" id="H292E73D5A2AA4C12B9C57CD0E0CAABED"><enum>(ii)</enum><text>for 2024 or 2025, January 1 of the previous year.</text></clause></subparagraph> 
<subparagraph id="HD5C24F3FE62041F3B27DF8C86CEB5EEB"><enum>(C)</enum><header>Notifications of allocation amounts</header><text>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.</text></subparagraph></paragraph> 
<paragraph commented="no" id="H95B2D4DFD3784297AC922D4BA7535AD0"><enum>(2)</enum><header>Allocation amount determinations</header> 
<subparagraph id="H96F25B429D18429883B8A00848D6BFCA"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HD666856045634AADA9CD55A00FEE5AE5"><enum>(i)</enum><text>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</text></clause> 
<clause id="H5750A3D0111F4001BEB86C25177EC3E8" commented="no"><enum>(ii)</enum><text>the amount, if any, by which the Secretary determines—</text> 
<subclause id="H9A94D3C1F8074048BB7EE1CB01AECFAC" commented="no"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="H6886B452837541B9BCE3961885273578" commented="no"><enum>(II)</enum><text display-inline="yes-display-inline">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.</text></subclause></clause><continuation-text continuation-text-level="subparagraph">For purposes of the previous sentence and section 1353(b)(3), the term <term>attachment range claims</term> 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). </continuation-text></subparagraph> 
<subparagraph id="H0E6852A3CBB34281B54785A34451B8C3"><enum>(B)</enum><header>Specifications</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="HF6000E5839EB4ED3A3BB9D74A7131957"><enum>(3)</enum><header>Availability</header><text>Funds allocated to a State under this subsection for a year shall remain available through the end of the subsequent year.</text></paragraph></subsection></section></part><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HA5B684F9E698435D8C58A1812BE82A2C"><enum>(b)</enum><header>Basic Health Program funding adjustments</header><text display-inline="yes-display-inline">Section 1331 of the Patient Protection and Affordable Care Act (42 U.S.C. 18051) is amended—</text> 
<paragraph id="HE406A717EDED470CA777C93D5146B498"><enum>(1)</enum><text>in subsection (a), by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HA37D9086A1574C7187CBA771C5950214" display-inline="no-display-inline"> 
<paragraph id="HE37F1E716B8F4FD8A07DA32138CF5574"><enum>(3)</enum><header>Provision of information on qualified health plan premiums</header> 
<subparagraph id="HEF9EFB414441479E938CAC854DBD8333"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="H7A268307F0D2447DA979567C393AFE6C"><enum>(B)</enum><header>Adjusted premium amount defined</header><text>For purposes of subparagraph (A), the term <quote>adjusted premium amount</quote> 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.</text></subparagraph></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H5E813865A0324A318EAFCA4473446C17"><enum>(2)</enum><text>in subsection (d)(3)(A)(ii), by adding at the end the following new sentence: <quote>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.</quote>.</text></paragraph></subsection> 
<subsection id="HA5BDCC96CA4B4BC0982B0A0D19AF51A0"><enum>(c)</enum><header>Implementation authority</header><text>The Secretary of Health and Human Services may implement the provisions of, and the amendments made by, this section by subregulatory guidance or otherwise.</text></subsection></section> 
<section id="H9BD2907ADF0B48FAB89115906285A05E"><enum>30603.</enum><header>Funding for the provision of health insurance consumer information</header><text display-inline="no-display-inline">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:</text> 
<quoted-block style="OLC" id="HDF78E2D569A0459F9E58FE951BC07EC5" display-inline="no-display-inline"> 
<paragraph id="H01F11C5A555044FDAA080DC0CE86CF55"><enum>(3)</enum><header>Funding for fiscal years 2022 through <inline-comment display="yes">2026</inline-comment></header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated, out of any money in the Treasury not otherwise appropriated, $15,000,000 for each of fiscal years 2022 through <inline-comment display="yes">2026</inline-comment> to carry out this section.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section></subtitle> 
<subtitle id="H838ED744AC2E464E912107B10D24596B"><enum>D</enum><header>Green energy</header> 
<section id="H20E45CB15C7942D08E9B0D45D725EF90" display-inline="no-display-inline"><enum>136001.</enum><header>Amendment of 1986 Code</header><text display-inline="no-display-inline">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. </text></section> 
<part id="HF68ADA617DFE4EC69ED284BD4C66950B"><enum>1</enum><header>Renewable Electricity and Reducing Carbon Emissions</header> 
<section id="HA2CBA98B52B04D01B865BF7C048C9290"><enum>136101.</enum><header>Extension and modification of credit for electricity produced from certain renewable resources</header> 
<subsection id="H4AE0A0FE70E24C38979759D6567B1CE3"><enum>(a)</enum><header>In general</header><text>The following provisions of section 45(d) are each amended by striking <quote>January 1, 2022</quote> each place it appears and inserting <quote>January 1, 2027</quote>:</text> 
<paragraph id="HE81F23393EF4424EB7D43C1914BF5FF9"><enum>(1)</enum><text>Paragraph (2)(A).</text></paragraph> 
<paragraph id="H290424E3C23B48C287CE685822837584"><enum>(2)</enum><text>Paragraph (3)(A).</text></paragraph> 
<paragraph id="HCCB4CB24E6D64CCBBA2C5D40F01FD258"><enum>(3)</enum><text>Paragraph (4)(B).</text></paragraph> 
<paragraph id="H455D5608E0384BAA9F6A6E5E61737458"><enum>(4)</enum><text>Paragraph (6).</text></paragraph> 
<paragraph id="H9A55B27F526A4DE0A399ED71822959DD"><enum>(5)</enum><text>Paragraph (7).</text></paragraph> 
<paragraph id="H2BC76027EB8D4F1B8AE37281C955E2B9"><enum>(6)</enum><text>Paragraph (9).</text></paragraph> 
<paragraph id="H2D6413E6A634419A92BC1F413F7352EA"><enum>(7)</enum><text>Paragraph (11)(B).</text></paragraph></subsection> 
<subsection id="H7291045A6B9B4C179AD73386A4955F2F"><enum>(b)</enum><header>Base credit amount</header><text>Section 45 is amended by striking <quote>1.5 cents</quote> each place it appears and inserting <quote>0.3 cents</quote>. </text></subsection> 
<subsection id="H87DB8F40F74B44E694DB45EC6988C5F7"><enum>(c)</enum><header>Application of extension to solar</header><text display-inline="yes-display-inline">Section 45(d)(4)(A) is amended by striking <quote>is placed in service before January 1, 2006</quote> and inserting <quote>the construction of which begins before January 1, 2027.</quote>. </text></subsection> 
<subsection id="HFF590B51114145739FFD914108E11F5D"><enum>(d)</enum><header>Extension of election to treat qualified facilities as energy property</header><text display-inline="yes-display-inline">Section 48(a)(5)(C)(ii) is amended by striking <quote>January 1, 2022</quote> and inserting <quote>January 1, 2027</quote>.</text></subsection> 
<subsection id="H5F33150022084AABBB9FA098E23BCFAF" commented="no"><enum>(e)</enum><header>Application of extension to wind facilities</header> 
<paragraph id="HBB6EBF6FA4DD44EF8A6A2CE8C075208B" commented="no"><enum>(1)</enum><header>In general</header><text>Section 45(d)(1) is amended by striking <quote>January 1, 2022</quote> and inserting <quote>January 1, 2027</quote>.</text></paragraph> 
<paragraph id="H31E2A80F16D5496E8DE61D7D0A508BC8" commented="no"><enum>(2)</enum><header>Application of phaseout percentage</header> 
<subparagraph id="H25EC295BA51E44EAA1CAE129009662E5"><enum>(A)</enum><header>Renewable electricity production credit</header><text>Section 45(b)(5) is amended by inserting <quote>placed in service before January 1, 2022</quote> after <quote>In the case of any facility</quote>. </text></subparagraph> 
<subparagraph id="H25BCDE3FB1874A098B18288220D0A731"><enum>(B)</enum><header>Energy credit</header><text display-inline="yes-display-inline">Section 48(a)(5)(E) is amended by inserting <quote>placed in service before January 1, 2022</quote> after <quote>In the case of any facility</quote>.</text></subparagraph></paragraph> 
<paragraph id="HB9D24A599DA74422BD13032076F863F5" commented="no"><enum>(3)</enum><header>Qualified offshore wind facilities under energy credit</header><text>Section 48(a)(5)(F)(i) is amended by striking <quote>offshore wind facility—</quote> and all that follows and inserting the following: <quote>offshore wind facility, subparagraph (E) shall not apply.</quote>.</text></paragraph></subsection> 
<subsection id="HB8DB374176634E01B0166D4829675967" commented="no"><enum>(f)</enum><header>Wage and apprenticeship requirements</header><text>Section 45(b) is amended by adding at the end the following new paragraphs: </text> 
<quoted-block style="OLC" id="H294EC6FDC2684ACDA89AC43F34E3775F" display-inline="no-display-inline"> 
<paragraph id="H3E9EA302B5694D56B3EE4737955E9030" commented="no"><enum>(7)</enum><header>Increased credit amount for qualified facilities</header> 
<subparagraph id="H1B82E0D572874C80B1B0D2E6ACB21136" commented="no"><enum>(A)</enum><header>In general</header><text>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 (6)) shall be equal to such amount multiplied by 5 (determined without regard to this sentence).</text></subparagraph> 
<subparagraph id="HD6247F5801B2457E96C85022DA5FFD21" commented="no"><enum>(B)</enum><header>Qualified facility requirements</header><text display-inline="yes-display-inline">A qualified facility meets the requirements of this subparagraph if it is one of the following: </text> 
<clause id="HDEAA2464C98A423782102C25E23E9DAB" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">A facility with a maximum net output of less than 1 megawatt.</text></clause> 
<clause id="H1C9E3F9D3255488BB717175E75220CD5" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">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 (8) and (9).</text></clause> 
<clause id="HF2F09FF5D9044DFCB837DA9D34B7CBC6" commented="no"><enum>(iii)</enum><text>A facility which satisfies the requirements of paragraphs (8) and (9).</text></clause></subparagraph></paragraph> 
<paragraph id="H032BB119E8874C5BAEB914ABCCAC0CAD" commented="no"><enum>(8)</enum><header>Prevailing wage requirements</header> 
<subparagraph id="HE7B4198C28744930A7A18FB100C2D627" commented="no"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H3B9D44F9130D467F9E0DF848F6814121" commented="no"><enum>(i)</enum><text>the construction of such facility, and</text></clause> 
<clause id="H5030739D44104C12ADB70E01F9EEC52E" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">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, </text></clause><continuation-text continuation-text-level="subparagraph" commented="no">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 (7)(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.”</continuation-text></subparagraph> 
<subparagraph id="HE873D872114C402B94F2C99E55091567" commented="no"><enum>(B)</enum><header>Correction and penalty related to failure to satisfy wage requirements</header> 
<clause id="HBDE8B91485C6431AA83AFA97ED2F39B5" commented="no"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<subclause id="H16D01E5A77FD4E15A63AADD0B6791B1F" commented="no"><enum>(I)</enum><text>makes payment to such laborer or mechanic in an amount equal to the sum of—</text> 
<item id="H4CEEB6496B98469E88CBF369CE08486D" commented="no"><enum>(aa)</enum><text>an amount equal to the difference between—</text> 
<subitem id="HE3B41D7B9DF042DA938CD31F4B1F5F46"><enum>(AA)</enum><text>the amount of wages paid to such laborer or mechanic during such period, and</text></subitem> 
<subitem id="H633FF3C2A21A4622B6B9884B152AEACB" commented="no"><enum>(BB)</enum><text>the amount of wages required to be paid to such laborer or mechanic pursuant to such subparagraph during such period, plus</text></subitem></item> 
<item id="H3F1CB82BB0A84338B43CA5AFC6CF217C" commented="no"><enum>(bb)</enum><text>interest on the amount determined under item (aa) at the underpayment rate established under section 6621 (determined by substituting <quote>6 percentage points</quote> for <quote>3 percentage points</quote> in subsection (a)(2) of such section) for the period described in such item, and</text></item></subclause> 
<subclause id="H1254F9196514474FBDA561873E9D5E6C" commented="no"><enum>(II)</enum><text>makes payment to the Secretary of a penalty in an amount equal to the product of—</text> 
<item id="H10416846793F46CAA19B1D3998A114E3" commented="no"><enum>(aa)</enum><text>$5,000, multiplied by</text></item> 
<item id="HB1D50FA667CB458ABB2A06371CCCD0CF" commented="no"><enum>(bb)</enum><text>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.</text></item></subclause></clause> 
<clause id="H2EBAB7D9876B4073ABC72D4379F6CA6E" commented="no"><enum>(ii)</enum><header>Deficiency procedures not to apply</header><text display-inline="yes-display-inline">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 section.</text></clause> 
<clause id="HAF9E9244F59F48548A996117F1DC5E5B"><enum>(iii)</enum><header>Intentional disregard</header><text display-inline="yes-display-inline">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 <quote>three times the sum</quote> for <quote>the sum</quote> in item (aa) thereof and subclause (II) shall be applied by substituting <quote>$10,000</quote> for <quote>5,000</quote> in item (aa) thereof.</text></clause> 
<clause id="H82DC68B07636458E8F7CBBF0D7AADE73"><enum>(iv)</enum><header>Limitation on period for payment</header><text display-inline="yes-display-inline">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.</text></clause></subparagraph></paragraph> 
<paragraph id="H1FA4E3C8BDFC40E180464F50E132A653" commented="no"><enum>(9)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">The requirements described in this subparagraph with respect to the construction of any qualified facility are as follows:</text> 
<subparagraph id="H0CFF78222F454F3EA611C4221BEFADA5" commented="no"><enum>(A)</enum><header>Labor hours</header> 
<clause id="HB557958B07BD45B7873A79644AAD7950" commented="no"><enum>(i)</enum><header>Percentage of total labor hours</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="HA7B75AE8BD1C4232B23130170BE6AE57" commented="no"><enum>(ii)</enum><header>Applicable percentage</header><text display-inline="yes-display-inline">For purposes of clause (i), the applicable percentage shall be—</text> 
<subclause id="HFFD096C965B14495ACD428B0EEBA9425" commented="no"><enum>(I)</enum><text display-inline="yes-display-inline">in the case of a qualified facility the construction of which begins before January 1, 2023, 10 percent,</text></subclause> 
<subclause id="H1D43A088FDB848DCBC5E6DED7EE3E467" commented="no"><enum>(II)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="HF9DCBBF6A3D14C2D9B682AC74B84FB1C" commented="no"><enum>(III)</enum><text display-inline="yes-display-inline">in the case of a qualified facility the construction of which begins after December 31, 2023, 15 percent.</text></subclause></clause></subparagraph> 
<subparagraph id="HB977577E1AA84D1985684ED715618D35" commented="no"><enum>(B)</enum><header>Apprentice to journeyworker ratio</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HE7609F778ABB407F8056245F4F549883" commented="no"><enum>(C)</enum><header>Participation</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H3F6D4FBC8BCD4E7B87F28F02329FC78E" commented="no"><enum>(D)</enum><header>Exception</header> 
<clause id="H56982CC9923D4D0EA09A3B2B86EC1A03" commented="no"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">A taxpayer shall not be treated as failing to satisfy the requirements of this paragraph if such taxpayer—</text> 
<subclause id="H13D075B0AD534689B8C085617CE28A0D" commented="no"><enum>(I)</enum><text display-inline="yes-display-inline">makes a good faith effort to comply with the requirements of this paragraph, or</text></subclause> 
<subclause id="HF5D504C8FA8646BE90E3FCEEDFED25FD"><enum>(II)</enum><text display-inline="yes-display-inline">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—</text> 
<item id="HF5414414B9C7457CBC71113822D40B15"><enum>(aa)</enum><text display-inline="yes-display-inline">$50, multiplied by</text></item> 
<item id="HCC5010237D5D427AB378B6B818F6BE36"><enum>(bb)</enum><text display-inline="yes-display-inline">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.</text></item></subclause></clause> 
<clause id="H6E919F94EE924D788BD375F18D39694F" commented="no"><enum>(ii)</enum><header>Good faith effort</header><text display-inline="yes-display-inline">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—</text> 
<subclause id="H7944B9E1C516419391A93DFF6D11F2ED"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="HCD490F48FF1E4BB2851FCC2D94D59C9C"><enum>(II)</enum><text display-inline="yes-display-inline">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.</text></subclause></clause> 
<clause id="H267A5EB74F0942D28777D99C445CDE95"><enum>(iii)</enum><header>Intentional disregard</header><text display-inline="yes-display-inline">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 <quote>$500</quote> for <quote>$50</quote> in item (aa) thereof.</text></clause></subparagraph> 
<subparagraph id="HAAFF3D9951E64D2B8026296FE2EBA4F0" commented="no"><enum>(E)</enum><header>Definitions</header><text>For purposes of this paragraph—</text> 
<clause id="HF31F2B43DE0C48F69239F28EC4214C23" commented="no"><enum>(i)</enum><header>Labor hours</header><text display-inline="yes-display-inline">The term <quote>labor hours</quote>—</text> 
<subclause id="H59C9F794C74C4C83A55A499FF60E86F7" commented="no"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="HE39BBF015BBC478CBAC57B17E1E53249" commented="no"><enum>(II)</enum><text>excludes any hours worked by—</text> 
<item id="H51F4FAC570A144C18BBE8B9883A8C64D" commented="no"><enum>(aa)</enum><text>foremen,</text></item> 
<item id="HBFE0F7968922466A813A3AD6AD21CF34" commented="no"><enum>(bb)</enum><text>superintendents,</text></item> 
<item id="HA8B200953BC947DFBCCED6F900BF1B13" commented="no"><enum>(cc)</enum><text>owners, or</text></item> 
<item id="H60920C82D5F045CBAC6520E34071899C" commented="no"><enum>(dd)</enum><text display-inline="yes-display-inline">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).</text></item></subclause></clause> 
<clause id="HEFD814CE450F41488292115434C10A0B" commented="no"><enum>(ii)</enum><header>Qualified apprentice</header><text display-inline="yes-display-inline">The term <quote>qualified apprentice</quote> 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).</text></clause></subparagraph></paragraph> 
<paragraph id="H20E5C2BD6AD84A71A2036E1E6A458178" commented="no"><enum>(10)</enum><header>Domestic content bonus credit amount</header> 
<subparagraph id="H31B9B5C37F2F4087B3D0D7BFA5E3781F" commented="no"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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 (9)) shall be increased by an amount equal to 10 percent of the amount otherwise in effect under such subsection.</text></subparagraph> 
<subparagraph id="HC3EB6A9D30B64E4EB17D23972953E215" commented="no"><enum>(B)</enum><header>Requirement</header> 
<clause id="HC497ACA78A7242B685E168C3EF1736DB" commented="no"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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 part of such facility (upon completion of construction) was produced in the United States.</text></clause> 
<clause id="HFDE058DD53FB400C93C2EE3C4FA4F667" commented="no"><enum>(ii)</enum><header>Steel and iron</header> 
<subclause id="HC2329356B8B348D68B68C3ED41319018"><enum>(I)</enum><header>In general</header><text>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.</text></subclause> 
<subclause id="H2F81C0918F954A76B2EC242C2A77C955"><enum>(II)</enum><header>Exception</header><text display-inline="yes-display-inline">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.</text></subclause></clause> 
<clause id="H30B775A7753544E1AAC15C345AC51743" commented="no"><enum>(iii)</enum><header>Manufactured product</header><text display-inline="yes-display-inline">For purposes of clause (i), the manufactured products which are part 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 cost of the constituent components 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.</text></clause></subparagraph> 
<subparagraph id="HC7619BBBF4FE4721BC0FDE3A80729A90"><enum>(C)</enum><header>Adjusted percentage</header> 
<clause id="H7ABB003650824F8EB7016DA7F5337110"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">Subject to subclause (ii), for purposes of subparagraph (B)(iii), the adjusted percentage shall be—</text> 
<subclause id="H77D0917D4E19454C9BCF3B0C7B3A827B"><enum>(I)</enum><text display-inline="yes-display-inline">in the case of a facility the construction of which begins before January 1, 2025, 40 percent,</text></subclause> 
<subclause id="H305F45FBAFBC42709A3669AC67EDBDB8"><enum>(II)</enum><text>in the case of a facility the construction of which begins after December 31, 2024, and before January 1, 2026, 45 percent,</text></subclause> 
<subclause id="H549D41FFE1114DBAA5271A9E8C9ED500" commented="no"><enum>(III)</enum><text>in the case of a facility the construction of which begins after December 31, 2025, and before January 1, 2027, 50 percent, and </text></subclause> 
<subclause id="H7C1F2023DEFA4F39B1B83C69E365AE8A" commented="no"><enum>(IV)</enum><text>in the case of a facility the construction of which begins after December 31, 2026, 55 percent.</text></subclause></clause> 
<clause id="H094FF41DE2FB494CA726B7C9567AA769" commented="no"><enum>(ii)</enum><header>Offshore wind facility</header><text display-inline="yes-display-inline">For purposes of subparagraph (B)(iii), in the case of a qualified facility which is an offshore wind facility, the adjusted percentage shall be—</text> 
<subclause id="H8FE4520697054844BF45D5FA566F8CDA"><enum>(I)</enum><text display-inline="yes-display-inline">in the case of a facility the construction of which begins before January 1, 2025, 20 percent,</text></subclause> 
<subclause id="H279036B589264AD1AAD33979DD9500EE"><enum>(II)</enum><text>in the case of a facility the construction of which begins after December 31, 2024, and before January 1, 2026, 27.5 percent,</text></subclause> 
<subclause id="H88265601C96B4EEBBE89ABCF8AA2A0F5" commented="no"><enum>(III)</enum><text>in the case of a facility the construction of which begins after December 31, 2025, and before January 1, 2027, 35 percent,</text></subclause> 
<subclause id="H04BF5A9CBC0E4362828E582815493BBE" commented="no"><enum>(IV)</enum><text>in the case of a facility the construction of which begins after December 31, 2026, and before January 1, 2028, 45 percent, and</text></subclause> 
<subclause id="HB8DD8371DF5048ABAD378DA95C0CF193" commented="no"><enum>(V)</enum><text>in the case of a facility the construction of which begins after December 31, 2027, 55 percent.</text></subclause></clause></subparagraph></paragraph> 
<paragraph id="H278727A8D5E5449C876A650719F9FF64" commented="no"><enum>(11)</enum><header>Phaseout for elective payment</header> 
<subparagraph id="H114662A162E74EB19B469ECF5F25FCE2" commented="no"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HE44C56CBDB6C4F8BBBBCAF1479E2F321" commented="no"><enum>(i)</enum><text>the value of such credit (determined without regard to this paragraph), multiplied by</text></clause> 
<clause id="H4D695432507741A09015FCB54CEB35C7" commented="no"><enum>(ii)</enum><text>the applicable percentage. </text></clause></subparagraph> 
<subparagraph id="HF35A94F806754A52974718A2F999BEFA" commented="no"><enum>(B)</enum><header>100 percent applicable percentage for certain qualified facilities</header><text display-inline="yes-display-inline">In the case of any qualified facility—</text> 
<clause id="H72BE97E4861A4CEA96BBE42400588539" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">which satisfies the requirements under paragraph (10) with respect to the construction of such facility, or</text></clause> 
<clause id="H41A4A805FA3B43D38076D1BF8111D58B" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">with a maximum net output of less than 1 megawatt,</text></clause><continuation-text continuation-text-level="subparagraph" commented="no">the applicable percentage shall be 100 percent.</continuation-text></subparagraph> 
<subparagraph id="HD2DAA2C3AFBD49D089277ACB451CA4F5" commented="no"><enum>(C)</enum><header>Phased domestic content requirement</header><text display-inline="yes-display-inline">Subject to subparagraph (D), in the case of any qualified facility which is not described in subparagraph (B), the applicable percentage shall be—</text> 
<clause id="H2607927EF83E47949CACEDD21F4C7BF8" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">if construction of such facility began before January 1, 2024, 100 percent,</text></clause> 
<clause id="HF8F844FFE7E34A17BEFF3C1F1A018DCA" commented="no"><enum>(ii)</enum><text>if construction of such facility began in calendar year 2024, 90 percent,</text></clause> 
<clause id="H046F701146AD49BD9C9440C4001A5289" commented="no"><enum>(iii)</enum><text>if construction of such facility began in calendar year 2025, 85 percent, and </text></clause> 
<clause id="H7A03BF6A9F6E4F2B84FB949140CCA9DC" commented="no"><enum>(iv)</enum><text>if construction of such facility began after December 31, 2025, 0 percent.</text></clause></subparagraph> 
<subparagraph id="HE7BDE5F47F1F49219E628021EA0E60E6" commented="no"><enum>(D)</enum><header>Exception</header> 
<clause id="H1A32B68FC06D40AF98FBFF054FC782FB"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this paragraph, the Secretary shall provide appropriate exceptions to the requirements under subparagraph (B) for the construction of qualified facilities if—</text> 
<subclause id="H3CB8378131C447139942342A35C91EE8"><enum>(I)</enum><text>the inclusion of domestic products increases the overall costs of construction of qualified facilities by more than 25 percent, or</text></subclause> 
<subclause id="H7E95BFB7836E499A9CB20945A20DBB33"><enum>(II)</enum><text display-inline="yes-display-inline">relevant domestic products are not produced in the United States in sufficient and reasonably available quantities or of a satisfactory quality.</text></subclause></clause> 
<clause id="H33F8FA7378534810985800BE73D55697"><enum>(ii)</enum><header>Applicable percentage</header><text display-inline="yes-display-inline">In any case in which the Secretary provides an exception pursuant to clause (i), the applicable percentage shall be 100 percent.</text></clause></subparagraph></paragraph> 
<paragraph id="H41C5D398DB6640B2AE39BB1753495BF6" commented="no"><enum>(12)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HA67178A11F0549828327F15CD7E21642"><enum>(g)</enum><header>Credit reduced for tax-exempt bonds</header><text>Section 45(b)(3) is amended to read as follows: </text> 
<quoted-block style="OLC" id="H138DB10A807E4F33BF0842B9B52A02A3" display-inline="no-display-inline"> 
<paragraph id="H5E4183B7718E4BAB8193E582DE8AA6E6"><enum>(3)</enum><header>Credit reduced for tax-exempt bonds</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H30744EA6EFC346999BB80C63ACC5F22A"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="HDEBFD60C9B91430D862D5382ECCF10AC"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text></subparagraph><continuation-text continuation-text-level="paragraph">The amounts under the preceding sentence for any taxable year shall be determined as of the close of the taxable year.</continuation-text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H4720C1296CBB491DB1FF67F36B0B9A68" commented="no"><enum>(h)</enum><header>Effective dates</header> 
<paragraph id="H65E52D3FDA0041FC8A7F16BACEFEAD8F" commented="no"><enum>(1)</enum><text>The amendments made by subsections (a), (b), (c), (d), (e), and (f) of this section shall apply to facilities placed in service after December 31, 2021.</text></paragraph> 
<paragraph id="H383BA849606E46E882E417075E7ECF9E" commented="no"><enum>(2)</enum><text>The amendment made by subsection (g) shall apply to facilities the construction of which begins after December 31, 2021. </text></paragraph></subsection></section> 
<section id="HC83BD69422F64700B3E32D31ECA5C58D" display-inline="no-display-inline" section-type="subsequent-section"><enum>136102.</enum><header>Extension and modification of energy credit</header> 
<subsection id="HB07C290F64C4472582C4C856B522A251"><enum>(a)</enum><header>Extension of credit</header><text display-inline="yes-display-inline">The following provisions of section 48 are each amended by striking <quote>January 1, 2024</quote> each place it appears and inserting <quote>January 1, 2027</quote>:</text> 
<paragraph id="H027EA940B47B405AAD5C37C2FC7FDD9D"><enum>(1)</enum><text>Subsection (a)(2)(A)(i)(II).</text></paragraph> 
<paragraph id="HA75046DD6335486E8F2B390F732BF3CD"><enum>(2)</enum><text>Subsection (a)(3)(A)(ii).</text></paragraph> 
<paragraph id="H078ACD0514F54D49A698443BFFFD03C5"><enum>(3)</enum><text>Subsection (a)(3)(A)(vii).</text></paragraph> 
<paragraph id="H1A3B0B33C92B4645B173DA8D96283854"><enum>(4)</enum><text>Subsection (c)(1)(D).</text></paragraph> 
<paragraph id="HF0B9CACF9BB141CD999813F02C43D785"><enum>(5)</enum><text>Subsection (c)(2)(D).</text></paragraph> 
<paragraph id="H5FC47A4E6F6E4D759DE6048A20DE1BC9"><enum>(6)</enum><text>Subsection (c)(3)(A)(iv).</text></paragraph> 
<paragraph id="H4F94113F036B4F9A86384284E297F169"><enum>(7)</enum><text>Subsection (c)(4)(C).</text></paragraph></subsection> 
<subsection id="H7C733C5158FB4636AF622EDD65C4CFCA" commented="no"><enum>(b)</enum><header>Phaseout of credit</header><text>Section 48(a) is amended by striking paragraphs (6) and (7) and inserting the following new paragraph:</text> 
<quoted-block style="OLC" id="H02F1DF46497B4C228680D306A869BC26" display-inline="no-display-inline"> 
<paragraph id="H955729D75423447C883D8F3A082C6ED6"><enum>(6)</enum><header>Phaseout for certain energy property</header> 
<subparagraph id="H5072DBA4D2F64ACE85DE280A0FE11F8A"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Subject to subparagraph (B), in the case of any qualified fuel cell property, qualified small wind property, waste energy recovery 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. </text></subparagraph> 
<subparagraph id="HFC50E177BE5F4447BD65F3716D21D9EE"><enum>(B)</enum><header>Placed in service deadline</header><text display-inline="yes-display-inline">In the case of any qualified fuel cell property, qualified small wind property, waste energy recovery property, or energy property described in clause (i) or (ii) of paragraph (3)(A) the construction of which begins before January 1, 2027, and which is not placed in service before January 1, 2029, the energy percentage determined under paragraph (2) shall be equal to 0 percent.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H939FD7D58CD84918A054EF524B00A113"><enum>(c)</enum><header>Base energy percentage amount</header><text display-inline="yes-display-inline">Section 48(a) is amended—</text> 
<paragraph id="HBC949FD71AC74E32B152BDE396B73C12"><enum>(1)</enum><text>in paragraph (2)(A)—</text> 
<subparagraph id="HBAD420492ECF4490ADB45E56CAF99B22"><enum>(A)</enum><text>in clause (i), by striking <quote>30 percent</quote> and inserting <quote>6 percent</quote>, and</text></subparagraph> 
<subparagraph id="HD40BF4A2950C47A1ADCAACEABB97E177"><enum>(B)</enum><text>in clause (ii), by striking <quote>10 percent</quote> and inserting <quote>2 percent</quote>, and</text></subparagraph></paragraph> 
<paragraph id="HBB3B0F2E909545CB9D4EE91798FA55B1"><enum>(2)</enum><text display-inline="yes-display-inline">in paragraph (5)(A)(ii), by striking <quote>30 percent</quote> and inserting <quote>6 percent</quote>. </text></paragraph></subsection> 
<subsection id="HFD142C8C721149FE98D29D568F94BBC9"><enum>(d)</enum><header>6 percent credit for geothermal</header><text display-inline="yes-display-inline">Section 48(a)(2)(A)(i)(II) is amended by striking <quote>paragraph (3)(A)(i)</quote> and inserting <quote>clause (i), (iii), or (vii) of paragraph (3)(A)</quote>.</text></subsection> 
<subsection id="H002A591185FB450989DB996D47841BB0"><enum>(e)</enum><header>Energy storage technologies; qualified biogas property; microgrid controllers; extension of waste energy recovery property</header> 
<paragraph id="H419A879B549F4E1D94B6059D3E0CC23D"><enum>(1)</enum><header>In general</header><text>Section 48(a)(3)(A) is amended by striking <quote>or</quote> at the end of clause (viii), and by adding at the end the following new clauses:</text> 
<quoted-block act-name="" id="H68920BF9154B4D1F8B2C0FF90F6BCAC1" style="OLC"> 
<clause id="H28BBA2E66830435DA92A614BDAB9AAAD"><enum>(ix)</enum><text display-inline="yes-display-inline">energy storage technology, </text></clause> 
<clause id="H1DAE30147455447CBD680074200F35AC"><enum>(x)</enum><text display-inline="yes-display-inline">qualified biogas property, or</text></clause> 
<clause id="H96F3A0DE86124D03AA97B01AB8CD0B63"><enum>(xi)</enum><text>microgrid controllers,</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H4367E511B7D7467D8B1876AC4C6D39E5"><enum>(2)</enum><header>Application of 6 percent credit</header><text>Section 48(a)(2)(A)(i) is amended by striking <quote>and</quote> at the end of subclauses (IV) and (V) and adding at the end the following new subclauses:</text> 
<quoted-block style="OLC" id="H0F802F0ADF8C4241B77B6F1467991364" display-inline="no-display-inline"> 
<subclause id="H5DC9FB2A5A2840D1AA9E6B526685E721"><enum>(VI)</enum><text display-inline="yes-display-inline">energy storage technology,</text></subclause> 
<subclause id="HA4BF61767786418690D0CE50080E403A"><enum>(VII)</enum><text display-inline="yes-display-inline">qualified biogas property, and</text></subclause> 
<subclause id="HDBBB6A3ECF334A8B960D7E3F905311FD"><enum>(VIII)</enum><text>microgrid controllers, and</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H71D02D345C4F47949B2D82269A19C4CA"><enum>(3)</enum><header>Definitions</header><text>Section 48(c) is amended by adding at the end the following new paragraphs: </text> 
<quoted-block style="OLC" id="H5A9885D07A8A45538FF6BEF974A72455" display-inline="no-display-inline"> 
<paragraph id="H08F74F098590406CBECAE4C26795A437" display-inline="no-display-inline"><enum>(6)</enum><header>Energy storage technology</header> 
<subparagraph id="H85703B81A8554AC68AA2238E2A9A37FC"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The term <term>energy storage technology</term> 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. </text></subparagraph> 
<subparagraph id="H1F5A320BF54B4EA280E8A93DD8A8B2F4"><enum>(B)</enum><header>Modifications of certain property</header><text display-inline="yes-display-inline">In the case of any equipment which either—</text> 
<clause id="HA32A788F43B24C4ABBA33910CB5B6B37"><enum>(i)</enum><text>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 </text></clause> 
<clause id="H99576DCB8DA345CD848C58C9F6CA0E29"><enum>(ii)</enum><text display-inline="yes-display-inline">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, </text></clause><continuation-text continuation-text-level="subparagraph">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 <quote>modification</quote> for <quote>construction</quote>.</continuation-text></subparagraph> 
<subparagraph id="HC3DF8A9BD0FD4517A440AF628F99D330"><enum>(C)</enum><header>Termination</header><text display-inline="yes-display-inline">The term <term>energy storage technology</term> shall not include any property the construction of which does not begin before January 1, 2027.</text></subparagraph></paragraph> 
<paragraph id="HC672223FA054406F8777A26387E5758C"><enum>(7)</enum><header>Qualified biogas property</header> 
<subparagraph id="H16F989CB8D26461693AA7A3F261FA82F"><enum>(A)</enum><header>In general</header><text>The term <term>qualified biogas property</term> means property comprising a system which—</text> 
<clause id="HFB46E347E9F24C088F2632A2228C6712"><enum>(i)</enum><text>converts biomass (as defined in section 45K(c)(3), as in effect on the date of enactment of this paragraph) into a gas which—</text> 
<subclause id="H4A42D6FF42314BADAC48F90864815CC5"><enum>(I)</enum><text>consists of not less than 52 percent methane by volume, or</text></subclause> 
<subclause id="H46292161C2B8446AA92F91BBEE5DD752"><enum>(II)</enum><text>is concentrated by such system into a gas which consists of not less than 52 percent methane, and</text></subclause></clause> 
<clause id="HBD75BE96C9094509A539892AFDF17C18"><enum>(ii)</enum><text display-inline="yes-display-inline">captures such gas for sale or productive use, and not for disposal via combustion.</text></clause></subparagraph> 
<subparagraph id="H63AA72AE079241608801558D639F8553"><enum>(B)</enum><header>Inclusion of cleaning and conditioning property</header><text display-inline="yes-display-inline">The term <term>qualified biogas property</term> includes any property which is part of such system which cleans or conditions such gas.</text></subparagraph> 
<subparagraph id="HB401020E8247432EB21545159C1E2D91"><enum>(C)</enum><header>Termination</header><text display-inline="yes-display-inline">The term <term>qualified biogas property</term> shall not include any property the construction of which does not begin before January 1, 2027.</text></subparagraph></paragraph> 
<paragraph id="HB5653B0FAADE498DA9150AC8B2E3C724"><enum>(8)</enum><header>Microgrid controller</header> 
<subparagraph id="HF86BD2F6CD464C33B717658EE4403C2B"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The term <quote>microgrid controller</quote> means equipment which is—</text> 
<clause id="HF1AC972ADFE847A587E8A8A39E62D0FD"><enum>(i)</enum><text>part of a qualified microgrid, and</text></clause> 
<clause id="H9357DFA42F5D46F291BC5D36A65AC8FD"><enum>(ii)</enum><text>designed and used to monitor and control the energy resources and loads on such microgrid.</text></clause></subparagraph> 
<subparagraph id="HE60A6696F4E14C8C90D29241BBE109F0"><enum>(B)</enum><header>Qualified microgrid</header><text>The term <quote>qualified microgrid</quote> means an electrical system which—</text> 
<clause id="H7BCF5BD40481450B8C6FA4801EE88740"><enum>(i)</enum><text>includes equipment which is capable of generating not less than 4 kilowatts and not greater than 20 megawatts of electricity,</text></clause> 
<clause id="H51C9D00EB38F4670BDF374855981AF9A"><enum>(ii)</enum><text>is capable of operating—</text> 
<subclause id="HBCCF662DE31F42968D0876C3C0D8DC88"><enum>(I)</enum><text>in connection with the electrical grid and as a single controllable entity with respect to such grid, and</text></subclause> 
<subclause id="HAAB5B55E4FDE4C2EBDF6E75C8E8A8511"><enum>(II)</enum><text>independently (and disconnected) from such grid, and</text></subclause></clause> 
<clause id="HBD483E1E3CC94F4588CED6452491C907"><enum>(iii)</enum><text>is not part of a bulk-power system (as defined in section 215 of the Federal Power Act (16 U.S.C. 24o)).</text></clause></subparagraph> 
<subparagraph id="H5E3AC748C5C04F44AB017EA5F18A39CB"><enum>(C)</enum><header>Termination</header><text>The term <quote>microgrid controller</quote> shall not include any property the construction of which does not begin before January 1, 2027.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H37490F8CA64947B49CCEF45FA6562FB9"><enum>(4)</enum><header>Denial Of Double Benefit For Qualified Biogas Property</header><text>Section 45(e) is amended by adding at the end the following new paragraph:</text> 
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<paragraph id="H32EA21F930CF45EE8F22632D3A6AC692"><enum>(12)</enum><header>Coordination with energy credit for qualified biogas property</header><text display-inline="yes-display-inline">The term <term>qualified facility</term> 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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H1AD08A3166C946248F906E240E78DEE0" commented="no"><enum>(5)</enum><header>Extension of waste energy recovery property</header><text>Section 48(c)(5)(D) is amended by striking <quote>January 1, 2024</quote> and inserting <quote>January 1, 2027</quote>. </text></paragraph></subsection> 
<subsection id="H7566BBB0981C4F839613D3851BF410C5"><enum>(f)</enum><header>Fuel cells using electromechanical processes</header> 
<paragraph id="HE869D55E94274A29B096017851481151"><enum>(1)</enum><header>In general</header><text>Section 48(c)(1) is amended—</text> 
<subparagraph id="H7A9E67DFA6E94EA2A3414DE277B996F0"><enum>(A)</enum><text>in subparagraph (A)(i)—</text> 
<clause id="H3421D2BF38F84EA7A76B7C1AB7A8BC84"><enum>(i)</enum><text>by inserting <quote>or electromechanical</quote> after <quote>electrochemical</quote>, and</text></clause> 
<clause id="H1D62126D1C6548C085D36BDD20BB4E49" commented="no"><enum>(ii)</enum><text>by inserting <quote>(1 kilowatt in the case of a fuel cell power plant with a linear generator assembly)</quote> after <quote>0.5 kilowatt</quote>, and</text></clause></subparagraph> 
<subparagraph id="H34E1992EFC6B4FCD83682CDD40E1FBD3"><enum>(B)</enum><text>in subparagraph (C)—</text> 
<clause id="H340D794C4C1B445481A024C6AD734202"><enum>(i)</enum><text>by inserting <quote>, or linear generator assembly,</quote> after <quote>a fuel cell stack assembly</quote>, and </text></clause> 
<clause id="HDE9F8736FF8C4EDDB736A6B00194C999"><enum>(ii)</enum><text>by inserting <quote>or electromechanical</quote> after <quote>electrochemical</quote>.</text></clause></subparagraph></paragraph> 
<paragraph id="H034C4D5EDD7744A7B55869AFBF23754C"><enum>(2)</enum><header>Linear generator assembly limitation</header><text>Section 48(c)(1) is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph: </text> 
<quoted-block style="OLC" id="H535D6603BEA148D293748EAD8EE9172D" display-inline="no-display-inline"> 
<subparagraph id="H156A89B2BA8D44B7BAF6C83194FB553C" commented="no"><enum>(D)</enum><header>Linear generator assembly</header><text display-inline="yes-display-inline">The term <term>linear generator assembly</term> does not include any assembly which contains rotating parts. </text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H9CADB20E40A644FFACC2CB9BFA176F37" commented="no"><enum>(g)</enum><header>Dynamic glass</header><text>Section 48(a)(3)(A)(ii) is amended by inserting <quote>, or electrochromic glass which uses electricity to change its light transmittance properties in order to heat or cool a structure,</quote> after <quote>sunlight</quote>.</text></subsection> 
<subsection id="H8FD8AAF3F0F8497EA32CE7D174AB7279" commented="no"><enum>(h)</enum><header>Coordination with low income housing tax credit</header><text display-inline="yes-display-inline">Paragraph (3) of section 50(c) of the Internal Revenue Code of 1986 is amended—</text> 
<paragraph id="H7BADDBF680434625A2C8EE2411386E3C" commented="no"><enum>(1)</enum><text>by striking <quote>and</quote> at the end of subparagraph (A),</text></paragraph> 
<paragraph id="HEDA43F54E51A4909A6639C246B6D3C4C" commented="no"><enum>(2)</enum><text>by striking the period at the end of subparagraph (B) and inserting <quote>, and</quote>, and</text></paragraph> 
<paragraph id="H76FEE92A5D6A45B7BA52FA4BFEEA54AD" commented="no"><enum>(3)</enum><text>by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" id="H252041F8975A40A8829A84176F060CFB" display-inline="no-display-inline"> 
<subparagraph id="HE334AD1CD0154A9694E936675D629DBA" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">paragraph (1) shall not apply for purposes of determining eligible basis under section 42.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H381BA8C03AF14E7281A3443C39249BCA"><enum>(i)</enum><header>Interconnection property</header><text>Section 48(a) is amended by adding at the end the following new paragraph: </text> 
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<paragraph id="H801DE2CA43A643D882B04FFF4BF007E0"><enum>(7)</enum><header>Interconnection property</header> 
<subparagraph id="H5F4CF07CA8354B73B8013EE48EDE978D"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HC8A9EF51905A4A15BF2363694A4FF6F9"><enum>(B)</enum><header>Qualified interconnection property</header><text display-inline="yes-display-inline">The term <quote>qualified interconnection property</quote> means, with respect to an energy project which is not a microgrid controller, any tangible property—</text> 
<clause id="H134A1A7EE2194B89AF7D90C6B1C5DF1C"><enum>(i)</enum><text>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,</text></clause> 
<clause id="HB67E10D70E7842A89FA03B21AA88E607"><enum>(ii)</enum><text display-inline="yes-display-inline">either—</text> 
<subclause id="HA07A6137FE0F4E8F9AE793E0078DA9E0"><enum>(I)</enum><text>which is constructed, reconstructed, or erected by the taxpayer, or </text></subclause> 
<subclause id="HF230D6EC0530485584216FDB8794782F"><enum>(II)</enum><text>for which the cost with respect to the construction, reconstruction, or erection of such property is paid or incurred by such taxpayer, and</text></subclause></clause> 
<clause id="HB7AE2B4AE157462B9EEB799452970F76"><enum>(iii)</enum><text display-inline="yes-display-inline">the original use of which, pursuant to an interconnection agreement, commences with a utility.</text></clause></subparagraph> 
<subparagraph id="HB04F6E2CC50C4E8CA062FBF336A7E394"><enum>(C)</enum><header>Interconnection agreement</header><text display-inline="yes-display-inline">The term <quote>interconnection agreement</quote> 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.</text></subparagraph> 
<subparagraph id="HFF529A72F7654B488A806A976BFD518A"><enum>(D)</enum><header>Utility</header><text display-inline="yes-display-inline">The term <quote>utility</quote> 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.</text></subparagraph> 
<subparagraph id="H97C88A84FB4445328FD9875A4CC8B200" commented="no"><enum>(E)</enum><header>Special rule for interconnection property</header><text>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). </text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H4497E90F794443EEB1662B9CF5858D3A" commented="no" display-inline="no-display-inline"><enum>(j)</enum><header>Wage and apprenticeship requirements</header><text>Section 48(a) is amended by adding at the end the following new paragraphs: </text> 
<quoted-block style="OLC" id="HD4B9F3448F9B4DE194313665CDECC57A" display-inline="no-display-inline"> 
<paragraph id="H4391D753B5E143CD9400CB76D1878C4A" commented="no"><enum>(8)</enum><header>Increased credit amount for energy projects</header> 
<subparagraph id="H759DCC9DC485412DA84C79DEFC0FCA48" commented="no"><enum>(A)</enum><header>In general</header> 
<clause id="H8BC8C864943F412EB76FB2935A7CEA12" commented="no"><enum>(i)</enum><header>Rule</header><text>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 (7)) shall be equal to such amount multiplied by 5 (determined without regard to this sentence).</text></clause> 
<clause id="H26DC9435ED5B46378145E36B44397DE8" commented="no"><enum>(ii)</enum><header>Energy project defined</header><text>For purposes of this subsection the term <quote>energy project</quote> means a project consisting of multiple energy properties that are part of a single project. The requirements of this paragraph shall be applied to such project.</text></clause></subparagraph> 
<subparagraph id="HA5ED25BE8B4844D3A50D0F276EB1DA46" commented="no"><enum>(B)</enum><header>Project requirements</header><text display-inline="yes-display-inline">A project meets the requirements of this subparagraph if it is one of the following: </text> 
<clause id="HE98F13CA7B514E9392C8CC8D01A729D6" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">A project with a maximum net output of less than 1 megawatt of electrical or thermal energy.</text></clause> 
<clause id="H0B9EA4E1D2274E248217ADE778A5FD09" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">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 (9) and (10).</text></clause> 
<clause id="HC45D2540BCDA45B7B62C84A31CC9E4F1"><enum>(iii)</enum><text>A project which satisfies the requirements of paragraphs (9) and (10).</text></clause></subparagraph></paragraph> 
<paragraph id="H9FB5A5ACA2B848C3AB07BAE58CDB3767" commented="no"><enum>(9)</enum><header>Prevailing wage requirements</header> 
<subparagraph id="H6464BFEF6F3C438AA719FEA36910F5CA" commented="no"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HF3FF1C11616A4360A7C67E0403C5E136" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">the construction of such energy project, and</text></clause> 
<clause id="HF706F1D32B54432DA10BDA6E122F66EF" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">for the five-year period beginning on the date such project is originally placed in service, the alteration or repair of such project,</text></clause><continuation-text continuation-text-level="subparagraph" commented="no">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.</continuation-text></subparagraph> 
<subparagraph id="HE4005A4E14274B90932A2B62AD0B3A2B" commented="no"><enum>(B)</enum><header>Correction and penalty related to failure to satisfy wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(8)(B) shall apply.</text></subparagraph> 
<subparagraph id="H623F9526400043AC900CC0C3A3F2977A"><enum>(C)</enum><header>Recapture</header><text display-inline="yes-display-inline">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 paragraph (9), 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).</text></subparagraph></paragraph> 
<paragraph id="H6D06EE1868EB43C6A2C5C20CF1F9B4BC" commented="no"><enum>(10)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(9) shall apply.</text></paragraph> 
<paragraph id="H3B5A326EA83B4A8D9340BE63F59A1C25" commented="no"><enum>(11)</enum><header>Domestic content bonus credit amount</header> 
<subparagraph id="HA1231592F7EA442A9FF48D22A35F032D"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H8EED3141EE9842EE858220E43791B9C3"><enum>(B)</enum><header>Requirement</header><text>Rules similar to the rules of section 45(b)(10)(B) shall apply.</text></subparagraph> 
<subparagraph id="HA3662664B60F4FF6B66616CCFE34FCD1"><enum>(C)</enum><header>Applicable credit rate increase</header><text>For purposes of subparagraph (A), the applicable credit rate increase shall be—</text> 
<clause id="H706E5C6CC17347E781DB7FA69EB465FC"><enum>(i)</enum><text display-inline="yes-display-inline">in the case of an energy project that does not satisfy the requirements of paragraph (8)(B), 2 percentage points, and</text></clause> 
<clause id="HE05605D16217438EA5E29BD2A1CA8DF7"><enum>(ii)</enum><text display-inline="yes-display-inline">in the case of an energy project that satisfies the requirements of paragraph (8)(B), 10 percentage points. </text></clause></subparagraph></paragraph> 
<paragraph id="H6CBFB0BF224941BA90C718A4BD7F145D"><enum>(12)</enum><header>Phaseout for elective payment</header><text>Rules similar to the rules of section 45(b)(11) shall apply.</text></paragraph> 
<paragraph id="H4DC3E41B42D141ABAE3CF3FFFCD4F115" commented="no"><enum>(13)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H373899E0E9AB4CECB48E4D7E9AF5E3B5"><enum>(k)</enum><header>Special rule for property financed by tax-exempt bonds</header><text display-inline="yes-display-inline">Section 48(a)(4) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HC428C08D4655460AAD25ACB7BF84AEC7" display-inline="no-display-inline"> 
<paragraph id="H69F4EB77E17347F4A5D44900D397D3DE"><enum>(4)</enum><header>Special rule for property financed by tax-exempt bonds</header><text display-inline="yes-display-inline">Rules similar to the rule under section 45(b)(3) shall apply for purposes of this section.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H89C5768B0C9C46C6A85E58F8F29069BA"><enum>(l)</enum><header>Treatment of certain contracts involving energy storage</header><text display-inline="yes-display-inline">Section 7701(e)(3) is amended—</text> 
<paragraph id="H9191C93E78FA4C22B8B03F7AA59B851C"><enum>(1)</enum><text display-inline="yes-display-inline">in subparagraph (A)(i), by striking <quote>or</quote> at the end of subclause (II), by striking <quote>and</quote> at the end of subclause (III) and inserting <quote>or</quote>, and by adding at the end the following new subclause: </text> 
<quoted-block style="OLC" id="HF64E78A7CE054205AE2A2E7BF91BDC0C" display-inline="no-display-inline"> 
<subclause id="HFDA13513B4814E96B1C6445CEBFC2402"><enum>(IV)</enum><text display-inline="yes-display-inline">the operation of a storage facility, or</text></subclause><after-quoted-block>, and</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HF1CD3F2327B244EA9C769C4BD6D34D31"><enum>(2)</enum><text>by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" id="HFE90B37277F44B1882ECDC40059B504A" display-inline="no-display-inline"> 
<subparagraph id="H5AE9236A0E3F414190F948C1871AD8A4"><enum>(F)</enum><header>Storage facility</header><text display-inline="yes-display-inline">For purposes of subparagraph (A), the term <quote>storage facility</quote> means a facility which uses energy storage technology within the meaning of section 48(c)(6).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H34FCC36C7AE0420C9B79F924F0FB5B5E"><enum>(m)</enum><header>Increase in credit rate for energy communities</header><text display-inline="yes-display-inline">Section 48(a) is amended by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="H63638AF7F54E400DA8807FD36AF00F7B" display-inline="no-display-inline"> 
<paragraph id="H10A3F9810567435F8A3929810C3B76EB"><enum>(14)</enum><header>Increase in credit rate for energy communitites</header> 
<subparagraph id="H88302C16AD2946CFAC45F49C4F2850C1"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of any energy project that is placed in service within an energy community, for purposes of applying paragraph (2) with respect to such property, the energy percentage shall be increased by the applicable credit rate increase.</text></subparagraph> 
<subparagraph id="H8FD6A91B10C1492D8CB4706C2BAEC96B"><enum>(B)</enum><header>Applicable credit rate increase</header><text display-inline="yes-display-inline">For purposes of subparagraph (A), the applicable credit rate increase shall be equal to—</text> 
<clause id="H353658336B8246CE8F3F54A0CBDB430B"><enum>(i)</enum><text display-inline="yes-display-inline">in the case of any energy project that does not satisfy the requirements of paragraph (8)(B), 2 percentage points, and</text></clause> 
<clause id="HD3B390D2A9FC4FB0BC159AB2A9D6619A"><enum>(ii)</enum><text display-inline="yes-display-inline">in the case of any energy project that satisfies the requirements of paragraph (8)(B), 10 percentage points.</text></clause></subparagraph> 
<subparagraph id="H50EC93E57D9440C3977A28E7C7AC97F7"><enum>(C)</enum><header>Energy community</header><text>For purposes of this paragraph, the term <quote>energy community</quote> means a census tract—</text> 
<clause id="H20553E24CDFB4910B3D48CA026334687"><enum>(i)</enum><text>in which—</text> 
<subclause id="HAFBBF595F44146BAB25C7C1CFDA69F34"><enum>(I)</enum><text display-inline="yes-display-inline">for the calendar year in which construction of the energy property begins, not less than 5 percent of the employment in such tract is within the oil and gas sector,</text></subclause> 
<subclause id="HCB2DC46774E14C4A808D5D6D052D9C3C"><enum>(II)</enum><text>after December 31, 1999, a coal mine has closed, or</text></subclause> 
<subclause id="HE7295CB580F94E14AC196CDD52C59AE5"><enum>(III)</enum><text>after December 31, 2009, a coal-fired electric generating unit has been retired, or</text></subclause></clause> 
<clause id="H1DCCB7BAA22A4565AEC2A3C3AF0FB8B8"><enum>(ii)</enum><text>which is immediately adjacent to any census tract described in clause (i). </text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H6A0697747A8B4D0587C81C51B7991665"><enum>(n)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline">Section 48(a)(2)(A) is amended by striking <quote>paragraphs (6) and (7)</quote> and inserting <quote>paragraph (6)</quote>. </text></subsection> 
<subsection id="H9E700B58CE9C4E01A342530A50B3343D"><enum>(o)</enum><header>Effective dates</header> 
<paragraph id="H9293166F687744DAADA7B4792F2B44B5"><enum>(1)</enum><text>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.</text></paragraph> 
<paragraph id="H47C436686DA34B22ACC3D1EE759372F5" display-inline="no-display-inline"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H253729E49E044CC88536393B613C60C3"><enum>(3)</enum><text display-inline="yes-display-inline">The amendments made by subsection (k) shall apply to property the construction of which begins after December 31, 2021.</text></paragraph></subsection></section> 
<section id="HD10C0A353A3C4C16925BEBA74CF9E562" display-inline="no-display-inline"><enum>136103.</enum><header>Increase in energy credit for solar facilities placed in service in connection with low-income communities</header> 
<subsection id="HE7A001FF49B748BB82D47C2754B77808"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 48 is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="HF58BD1766F584699BF7C2C5D1CB69FC0" display-inline="no-display-inline"> 
<subsection id="HE14FEF916DED474F934928EF0DB6A699"><enum>(e)</enum><header>Special rules for certain solar and wind facilities placed in service in connection with low-income communities</header> 
<paragraph id="H6162EB0FF64E430BB973F01DF99C33C4"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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)—</text> 
<subparagraph id="HCDE0F3909AE44191A9DA6B24EFB10C4C"><enum>(A)</enum><text>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—</text> 
<clause id="HA219C43797754954BC31591F9C6B9C14"><enum>(i)</enum><text display-inline="yes-display-inline">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 </text></clause> 
<clause id="H9E024CE3B814442AB8C25BC1466E77DC"><enum>(ii)</enum><text display-inline="yes-display-inline">in the case of a facility described in subclause (II) of paragraph (2)(A)(iii), 20 percentage points, and</text></clause></subparagraph> 
<subparagraph id="HF7D2CB64DF1A49E08C8C054AFD5140EC"><enum>(B)</enum><text>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—</text> 
<clause id="HBDA7D81A321D4A64BB3F9FFCB8B13724"><enum>(i)</enum><text>the environmental justice solar and wind capacity limitation allocated to such facility, bears to</text></clause> 
<clause id="HC51F9CA7EB3746D48AEE430AF79D4D98"><enum>(ii)</enum><text>the total megawatt nameplate capacity of such facility, as measured in direct current.</text></clause></subparagraph></paragraph> 
<paragraph id="H2D5A4146612C40A28BF18E368A0BE49A"><enum>(2)</enum><header>Qualified solar and wind facility</header><text>For purposes of this subsection—</text> 
<subparagraph id="HBF99747DEA894538998FD5CFC7FF9BF4"><enum>(A)</enum><header>In general</header><text>The term <quote>qualified solar and wind facility</quote> means any facility—</text> 
<clause id="HC0DFB1CCDF91459D941DF7C94C7107E7"><enum>(i)</enum><text>which generates electricity solely from property described in section 45(d)(1) or in clause (i) or (vi) of subsection (a)(3)(A),</text></clause> 
<clause id="HC24B9F78E4384349A8F06411C5F7D9A9"><enum>(ii)</enum><text>which has a maximum net output of less than 5 megawatts, and</text></clause> 
<clause id="H1997A17546A746DA9F876141A4A0239E"><enum>(iii)</enum><text>which—</text> 
<subclause id="H4B6B2CB9B8074B858405378080585F72"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="HA91FC8C79B664FDDA216AD68E8711E29"><enum>(II)</enum><text>is part of a qualified low-income residential building project or a qualified low-income economic benefit project.</text></subclause></clause></subparagraph> 
<subparagraph id="H518A8B70521848A2BCC7CDE81E822DBF"><enum>(B)</enum><header>Qualified low-income residential building project</header><text>A facility shall be treated as part of a qualified low-income residential building project if—</text> 
<clause id="H1A105DCE636649C79508736FA883C7AB"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="HE5F7EB09173D45E4B04F26E8038A50F1"><enum>(ii)</enum><text>the financial benefits of the electricity produced by such facility are allocated equitably among the occupants of the dwelling units of such building.</text></clause></subparagraph> 
<subparagraph id="HAFC71E6DA7C74826AD4226D93494246D"><enum>(C)</enum><header>Qualified low-income economic benefit project</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HE87C1A116A45478688877912CC1C3A7B"><enum>(i)</enum><text>less than 200 percent of the poverty line applicable to a family of the size involved, or</text></clause> 
<clause id="HD812196CF3514506916E00EC8FC8D38E"><enum>(ii)</enum><text>less than 80 percent of area median gross income (as determined under section 142(d)(2)(B)). </text></clause></subparagraph> 
<subparagraph id="H4FD8C09107DA4577A20219FFBD4A7378"><enum>(D)</enum><header>Financial benefit</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H0FCCFDD8A5B44DCE812BDB2450F5507D" commented="no"><enum>(3)</enum><header>Eligible property</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>eligible property</quote> 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.</text></paragraph> 
<paragraph id="H1F21E61291B34EBEB71D0783BF4F488D" commented="no"><enum>(4)</enum><header>Allocations</header><text display-inline="yes-display-inline"/> 
<subparagraph id="H5C6A6AD8535D4D829B07F42EB6850356" commented="no" display-inline="no-display-inline"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H28AA59C9D14B491E9AEC95F40262E79A" commented="no"><enum>(B)</enum><header>Limitation</header><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="H07E5DB89E2D043AE8144A38B3D36D0B4" commented="no"><enum>(C)</enum><header>Annual capacity limitation</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <term>annual capacity limitation</term> means 1.8 gigawatts of direct current capacity for each of calendar years 2022 through 2026, and zero thereafter.</text></subparagraph> 
<subparagraph id="H74F217BEA8714F55BD49C47EC491E760"><enum>(D)</enum><header>Carryover of unused limitation</header><text>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). </text></subparagraph> 
<subparagraph id="HC0E719B1A52444188C627C68187E0D02"><enum>(E)</enum><header>Placed in service deadline</header> 
<clause id="HD8CBBA84B01D4DAB81874E892E4719BB"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause id="H0D7B760FC6DD47A28C987F3193B99A45"><enum>(ii)</enum><header>Application of carryover</header><text display-inline="yes-display-inline">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.</text></clause></subparagraph> 
<subparagraph id="HEAAA1B9728054B69A506244AB029ED20" commented="no" display-inline="no-display-inline"><enum>(F)</enum><header>Selection criteria</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HFD084E1D231F45C09A4B1AD562572D0E"><enum>(i)</enum><text display-inline="yes-display-inline">the greatest health and economic benefits, including the ability to withstand extreme weather events, for individuals described in section 45D(e)(2),</text></clause> 
<clause id="H3BEBC0DA39F54696ABB1BC92E2E42ED3"><enum>(ii)</enum><text>the greatest employment and wages for such individuals, and</text></clause> 
<clause id="H17F001CD0F7B4446A0E2467AB9DAC34B"><enum>(iii)</enum><text>the greatest engagement with, outreach to, or ownership by, such individuals, including through partnerships with local governments, Indian tribal governments (as defined in section 139E), and community-based organizations.</text></clause></subparagraph> 
<subparagraph id="H3CC44F36C8764AB5A3CCF2318436B183"><enum>(G)</enum><header>Disclosure of allocations</header><text display-inline="yes-display-inline">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. </text></subparagraph></paragraph> 
<paragraph id="H8EB271789EBF430EBBC3C5D910C3F865"><enum>(5)</enum><header>Recapture</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H8739B591D37F479DA60E31C55E75A0EC"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall take effect on January 1, 2022.</text></subsection></section> 
<section id="H26105F349B284CFE955635534321DF3F" commented="no"><enum>136104.</enum><header>Elective payment for energy property and electricity produced from certain renewable resources, etc</header> 
<subsection id="H8D99B3C2F69248F09644EBDD67640583" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subchapter B of chapter 65 is amended by inserting after section 6416 the following new section:</text> 
<quoted-block display-inline="no-display-inline" id="H63B6B5266A0448F2B91F9664F70F59D7" style="OLC"> 
<section id="H0412091CFF9C4E5EA1A2776C30009AE9" commented="no"><enum>6417.</enum><header>Elective payment of applicable credits</header> 
<subsection commented="no" id="H8B92AF5200BF4444AC03AAAB03847FCB"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H1F42218CACA74AEC8D01802962B84CFB"><enum>(b)</enum><header>Applicable credit</header><text display-inline="yes-display-inline">The term <term>applicable credit</term> means each of the following:</text> 
<paragraph id="H3358D84CF4C6429EB5A93C45D2D10A57"><enum>(1)</enum><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="HFE6437F107E946C68530BE53843C02EE"><enum>(2)</enum><text>The energy credit determined under section 48.</text></paragraph> 
<paragraph id="HD8F6ED0F1E8C4E8DAC324939D29FD274"><enum>(3)</enum><text>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).</text></paragraph> 
<paragraph id="H5EDD0C4075BC44929693FB0E3F3F3C4A"><enum>(4)</enum><text>The credit for alternative fuel vehicle refueling property allowed under section 30C.</text></paragraph> 
<paragraph id="H8500BE500D3147F5BE8E296ACB6018DA"><enum>(5)</enum><text>The qualifying advanced energy project credit determined under section 48C. </text></paragraph></subsection> 
<subsection id="HBBF421778F2D46CC8CC6B22C21ABFAAD"><enum>(c)</enum><header>Special rules</header><text>For purposes of this section—</text> 
<paragraph id="H0EA46ED504A7453CAB66F1111C8C8A71"><enum>(1)</enum><header>Application to tax-exempt and governmental entities</header><text display-inline="yes-display-inline">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, or any Indian tribal government (within the meaning of section 139E), which makes the election described in subsection (a), any applicable credit shall be determined—</text> 
<subparagraph id="H4753809CFE1E45C3AF9D4D96293797F0"><enum>(A)</enum><text>without regard to paragraphs (3) and (4)(A)(i) of section 50(b), and</text></subparagraph> 
<subparagraph id="H9A83D27A0FB04ADBAF32ADF5A849C77F"><enum>(B)</enum><text>by treating any property with respect to which such credit is determined as used in a trade or business of the taxpayer.</text></subparagraph></paragraph> 
<paragraph id="H1D70CF2C5AB841479C780FFE3F7B7DD4" display-inline="no-display-inline"><enum>(2)</enum><header>Application to partnerships and S corporations</header> 
<subparagraph id="H6AA6D2106FB24335AC2C4D0CA8D8C299"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H4FD3D136EE7B46288169E719F35527A5"><enum>(i)</enum><text>the Secretary shall make a payment to such partnership or S corporation equal to the amount of such credit,</text></clause> 
<clause id="HA8EBA8F9B6C144D3A47F7657A05C159B"><enum>(ii)</enum><text>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,</text></clause> 
<clause id="H9D1FC3C21BE7480F9A8BC37BAF10E0EF"><enum>(iii)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="HEEB57C5F09DF437AA0B0C0A4587D056B"><enum>(iv)</enum><text display-inline="yes-display-inline">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.</text></clause></subparagraph> 
<subparagraph id="H545110D79C5540D4BF23A474D74E8003"><enum>(B)</enum><header>Coordination with application at partner or shareholder level</header><text>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).</text></subparagraph></paragraph> 
<paragraph id="H5ABC5F28E7D940868B04A7000C5BBB03"><enum>(3)</enum><header>Elections</header> 
<subparagraph id="H07F789F81B59450B8838E308CDC63DED"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="H88D9DE5C522D4BEBA11D86E381382779"><enum>(B)</enum><header>Renewable electricity production credit</header><text>In the case of the credit described in subsection (b)(1), any election under this subsection shall—</text> 
<clause id="H0BADB9C3A81D491F95FEE4E27FF86AC6"><enum>(i)</enum><text>apply separately with respect to each qualified facility,</text></clause> 
<clause id="HF3C105303C5C4526A70D0E82EDE32B67"><enum>(ii)</enum><text>be made for the taxable year in which such qualified facility is originally placed in service, and</text></clause> 
<clause id="H65A960B0AB09441D89EAFBFCC2FED1F3"><enum>(iii)</enum><text>shall apply to such taxable year and all subsequent taxable years with respect to such qualified facility.</text></clause></subparagraph> 
<subparagraph id="H703FF21511BA4E5FBCA875C36C058BAB"><enum>(C)</enum><header>Credit for carbon oxide sequestration</header><text>In the case of the credit described in subsection (b)(3), any election under this subsection shall—</text> 
<clause id="HA2605489BD8B4F0CABB8413ACB94519A"><enum>(i)</enum><text>apply separately with respect to the carbon capture equipment originally placed in service by the taxpayer during a taxable year, and</text></clause> 
<clause id="HC817F02BBFC745358EFC00AB4DC82AAA"><enum>(ii)</enum><text>shall apply to such taxable year and all subsequent taxable years with respect to such equipment.</text></clause></subparagraph></paragraph> 
<paragraph id="H15AF1AB2F854468CB10EFEF253BF0C27" commented="no"><enum>(4)</enum><header>Timing</header><text display-inline="yes-display-inline">The payment described in subsection (a) shall be treated as made on—</text> 
<subparagraph id="H65BA1BA4AFE04B53B47AD54B8895521D"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H1CA6C5198D5F4105933C0A3E098C30F8"><enum>(B)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H993D5276ED4B45708944424E84F0ECC9"><enum>(5)</enum><header>Treatment of payments to partnerships and S corporations</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H688E5CA86CAE4996B974D4CB21A32088"><enum>(6)</enum><header>Additional information</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HC91882381DD841B98D2BE20607395C7D"><enum>(7)</enum><header>Excessive payment</header> 
<subparagraph id="HD8317F5F902E45DD9279717A18BCC913"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H6A1509BD56A747E9A44FEBD875A8AD42"><enum>(i)</enum><text display-inline="yes-display-inline">the amount of such excessive payment, plus</text></clause> 
<clause id="H3B183F88E2984436A71B0CADF8DACD38"><enum>(ii)</enum><text>an amount equal to 20 percent of such excessive payment. </text></clause></subparagraph> 
<subparagraph id="HE1E17EC21775476E964891772301B571"><enum>(B)</enum><header>Reasonable cause</header><text display-inline="yes-display-inline">Subparagraph (A)(ii) shall not apply if the taxpayer demonstrates to the satisfaction of the Secretary that the excessive payment resulted from reasonable cause.</text></subparagraph> 
<subparagraph id="H7C1A5CB513584B33BBF3E252C9C49B9B"><enum>(C)</enum><header>Excessive payment defined</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>excessive payment</quote> 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—</text> 
<clause id="HAB91471ACBF547B88D8C34371D04F163"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="H215368951206408389B741DA1ADC91E6"><enum>(ii)</enum><text display-inline="yes-display-inline">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.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="HE399A9DC233B4C0484DDC4806C33C265"><enum>(d)</enum><header>Denial of double benefit</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H73F9229806DF41EB9A7162108C764271"><enum>(e)</enum><header>Mirror code possessions</header><text>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. </text></subsection> 
<subsection id="H1B00024CFDB44A49B94EA64BBC83B943"><enum>(f)</enum><header>Basis reduction and recapture</header><text display-inline="yes-display-inline">Except as otherwise provided in subsection (c)(1)(A), rules similar to the rules of section 50 shall apply for purposes of this section.</text></subsection> 
<subsection id="HBBAAD8542CB7456C86BA10E30F215F88"><enum>(g)</enum><header>Regulations</header><text>The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including—</text> 
<paragraph id="HD14D728C34CC4B118A63598A4B1B4CD1"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H297CC45AD7A84ADBB9323E6B918A034A"><enum>(2)</enum><text display-inline="yes-display-inline">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)).</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HF62A5DC5C9D64C738AAEA2B4F0904812"><enum>(b)</enum><header>Application with respect to real estate investment trusts</header><text>Section 50(d) is amended by adding at the end the following: <quote>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.</quote>. </text></subsection> 
<subsection id="H086D9543A0024B358FFFF75FCCA32484"><enum>(c)</enum><header>Gross-up of payments in case of sequestration</header><text display-inline="yes-display-inline">In the case of any payment made as a refund due to an overpayment as a result of section 6417 of the Internal Revenue Code of 1986 after the date of the enactment of this Act to which sequestration applies, the amount of such payment shall be increased to an amount equal to—</text> 
<paragraph id="H145CD6614C3C4F15819F1EF2C66C0CC9"><enum>(1)</enum><text>such payment (determined before such sequestration), multiplied by </text></paragraph> 
<paragraph id="H3D5F6BCAA0724E15876ADC201911DD29"><enum>(2)</enum><text>the quotient obtained by dividing 1 by the amount by which 1 exceeds the percentage reduction in such payment pursuant to such sequestration.</text></paragraph><continuation-text continuation-text-level="subsection">For purposes of this subsection, the term <quote>sequestration</quote> means any reduction in direct spending ordered in accordance with a sequestration report prepared by the Director of the Office and Management and Budget pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985 or the Statutory Pay-As-You-Go Act of 2010. </continuation-text></subsection> 
<subsection id="H89CD28FBC3FC4FEC9D0BFE96429666AB" commented="no"><enum>(d)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">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:</text> 
<quoted-block style="OLC" id="H5DADB1E394CA4D9ABF066C83564BD3BA" display-inline="no-display-inline"> 
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="H63B6B5266A0448F2B91F9664F70F59D7" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="H0412091CFF9C4E5EA1A2776C30009AE9" level="section">Sec. 6417. Elective payment of applicable credits.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HE916ED6002304FEAACBF58C455B1ED14"><enum>(e)</enum><header>In general</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="HD61F8AF14B51429B945177F307A0E1B8"><enum>136105.</enum><header>Investment credit for electric transmission property</header> 
<subsection id="HECC7E49D902C4720AB96DABFB139B417"><enum>(a)</enum><header>In general</header><text>Subpart E of part IV of subchapter A of chapter 1 is amended by inserting after section 48C the following new section:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H87C5797158E34D6CA8402402DA09A359"> 
<section id="HA6CC48FFBA674626ADF1FCE36E4A0B4C"><enum>48D.</enum><header>Qualifying electric transmission property</header> 
<subsection id="H57C4FE10FD6B4148A37C3797434056C8"><enum>(a)</enum><header>Allowance of credit</header><text>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.</text></subsection> 
<subsection id="H55A873B09B3641E78D3EAC90F6FBC34E"><enum>(b)</enum><header>Qualifying electric transmission property</header><text>For purposes of this section—</text> 
<paragraph id="HA29B58BDC31A421F80261CF4D16FCA2D"><enum>(1)</enum><header>In general</header><text>The term <quote>qualifying electric transmission property</quote> means tangible property—</text> 
<subparagraph id="H429E9C0F4CAB4607BFBC42CC41E71928"><enum>(A)</enum><text>which is a qualifying electric transmission line or related transmission property, </text></subparagraph> 
<subparagraph id="H7BA8F299BE354B6FB5C33964AC91FD34"><enum>(B)</enum> 
<clause id="H52C9E3C31B3B41B0A6777FD95DA8D724" display-inline="yes-display-inline"><enum>(i)</enum><text>the construction, reconstruction, or erection of which is completed by the taxpayer, or</text></clause> 
<clause id="H598ADF94294E4DB88A3AAA4F00BCF790" indent="up1"><enum>(ii)</enum><text>which is acquired by the taxpayer if the original use of such property commences with the taxpayer, and</text></clause></subparagraph> 
<subparagraph id="HADC5645A3E4048048A07058E8B4C799F" commented="no"><enum>(C)</enum><text>with respect to which depreciation (or amortization in lieu of depreciation) is allowable. </text></subparagraph></paragraph> 
<paragraph id="H1BFDAEA0EC774846BD0C3C13D02DEDEB"><enum>(2)</enum><header>Qualifying electric transmission line</header><text>The term <quote>qualifying electric transmission line</quote> means an electric transmission line which—</text> 
<subparagraph id="HCF573B484D454896AFFE7219FE6FAB21"><enum>(A)</enum><text>is capable of transmitting electricity at a voltage of not less than 275 kilovolts, and </text></subparagraph> 
<subparagraph id="H34897A149F164B5E861CC576D6303F45"><enum>(B)</enum><text>has a transmission capacity of not less than 500 megawatts. </text></subparagraph></paragraph> 
<paragraph id="HA83D3DE4B97D451BAA4E8C26F5426D56" commented="no"><enum>(3)</enum><header>Related transmission property</header> 
<subparagraph id="H7A2678E4FEF5460782D481761EB3F1D3"><enum>(A)</enum><header>In general</header><text>The term <quote>related transmission property</quote> means, with respect to any electric transmission line, any property which—</text> 
<clause id="H8EC8F1E806DD49E5BE592F918A21D45B"><enum>(i)</enum><text>is listed as a <quote>transmission plant</quote> 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</text></clause> 
<clause id="H24ACB07D689D4CBDB716264A07EF8D15"><enum>(ii)</enum><text>is—</text> 
<subclause id="HC79A135D3B414B6DA3F985FFAC8276CC"><enum>(I)</enum><text>necessary for the operation of such electric transmission line, or</text></subclause> 
<subclause id="H8D31914A90354069BE5A96C543B97380"><enum>(II)</enum><text>conversion equipment along such electric transmission line. </text></subclause></clause></subparagraph> 
<subparagraph id="H4FD66C982E424266A0ADB019932A6D5F"><enum>(B)</enum><header>Credit not allowed separately with respect to related property</header><text>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.</text></subparagraph></paragraph></subsection> 
<subsection id="H612A0E99D536415581F94663AC6E0A82" commented="no"><enum>(c)</enum><header>Application to replacement and upgraded systems</header><text display-inline="yes-display-inline"/> 
<paragraph id="HE9FD57ED0EF14960B5155C95B0434472" commented="no"><enum>(1)</enum><header>In general</header><text>In the case of any qualifying electric transmission line (determined without regard to this subsection) which replaces any existing electric transmission line—</text> 
<subparagraph id="HB5D8A686649C4617B35E9F296025C44E"><enum>(A)</enum><text>the 500 megawatts referred to in subsection (b)(2)(B) shall be increased by the transmission capacity of such existing electric transmission line, and</text></subparagraph> 
<subparagraph id="H93DB4890F39041CFAA31EB6601D4E697"><enum>(B)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H3225298774C34857B17E439C04A3E219"><enum>(2)</enum><header>Upgrades treated as replacements</header><text>For purposes of this subsection, any upgrade of an existing electric transmission line shall be treated as a replacement of such line.</text></paragraph></subsection> 
<subsection id="HB30D48B79DA048D1B2FB11D21D71166B"><enum>(d)</enum><header>Exception for certain property and projects already in process</header> 
<paragraph id="HAFC5B951228249C1BEFA61E017960535"><enum>(1)</enum><header>In general</header><text>No credit shall be allowed under this section with respect to—</text> 
<subparagraph id="H5FB16EC17D404BB68DAABF32F134B9D8"><enum>(A)</enum><text display-inline="yes-display-inline">any property that is selected in a regional transmission plan by a regional transmission organization or an independent system operator (as such terms are defined in paragraphs (27) and (28) of section 3 of the Federal Power Act (16 U.S.C. 796)) prior to January 1, 2022, or</text></subparagraph> 
<subparagraph id="HC2389B1E1DA84ED191124CE315CD0F11"><enum>(B)</enum><text>any property if—</text> 
<clause id="H19D4B7FCFB6F483EB919168284C49F26"><enum>(i)</enum><text>construction of such property begins before January 1, 2022, or</text></clause> 
<clause id="HE4A5AD767C9644BCBB4183550027D1B4"><enum>(ii)</enum><text>construction of any portion of the qualifying electric transmission line to which such property relates begins before such date.</text></clause></subparagraph></paragraph> 
<paragraph id="HD6EF64CDB88D44868FB081779DD13DED"><enum>(2)</enum><header>When construction begins</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HFC24C60B6A164804A8DF3E826049058B"><enum>(e)</enum><header>Certain qualified progress expenditures rules made applicable</header><text>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.</text></subsection> 
<subsection id="H4E6BD11C56574AF7A52EDD3E5D6509A2" commented="no"><enum>(f)</enum><header>Credit adjustments; Wage and apprenticeship requirements</header> 
<paragraph id="HFC67938874B14915A6DB657BF3965191" commented="no"><enum>(1)</enum><header>Increased credit amount for applicable facilities</header> 
<subparagraph id="H64F1F6B5FF3A4835BF8C891F6E0AA6D1" display-inline="no-display-inline" commented="no"><enum>(A)</enum><header>In general</header> 
<clause id="H6C5B70A122E4469C987485D37F9F3BF1" commented="no"><enum>(i)</enum><header>Rule</header><text>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).</text></clause> 
<clause id="HA1FC6B4C21844D01ADF6520A056A6684" commented="no"><enum>(ii)</enum><header>Applicable facility defined</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <quote>applicable facility</quote> means a qualifying electric transmission line and related transmission property to which such qualifying electric transmission line relates. </text></clause></subparagraph> 
<subparagraph id="H8353D5E7D6C24689B0436717C4A8300D" commented="no"><enum>(B)</enum><header>Applicable facility requirements</header><text display-inline="yes-display-inline">An applicable facility meets the requirements of this subparagraph if it is one of the following: </text> 
<clause id="HA9D8D0C339FB4C3FBB545494C9BD8B90" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">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).</text></clause> 
<clause id="HF72140EB1B274958B5069A88FC03176A"><enum>(ii)</enum><text display-inline="yes-display-inline">An applicable facility which satisfies the requirements of paragraphs (2) and (3).</text></clause></subparagraph></paragraph> 
<paragraph id="H0F7B9E4ADB2C42DA90E1A522DC6C21FE" commented="no"><enum>(2)</enum><header>Prevailing wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 48(a)(9) shall apply.</text></paragraph> 
<paragraph id="HFA706FB6BA3B4A3A9B2F7C2335A8BFBD" commented="no"><enum>(3)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(9) shall apply.</text></paragraph> 
<paragraph id="H3C846FE78E7449EC9917E184702D3CD5" commented="no"><enum>(4)</enum><header>Domestic content bonus credit amount</header><text display-inline="yes-display-inline">Rules similar to the rules of section 48(a)(11) shall apply.</text></paragraph> 
<paragraph id="HB467E851BCBB48BE83B8A2696A4A0056" commented="no"><enum>(5)</enum><header>Phaseout for elective payment</header><text display-inline="yes-display-inline">Rules similar to the rules of section 48(a)(12) shall apply.</text></paragraph></subsection> 
<subsection id="H52D03AA11C84469CBC923FAFB5B7D701"><enum>(g)</enum><header>Termination</header><text display-inline="yes-display-inline">This section shall not apply to any qualifying electric transmission property unless such property is placed in service before January 1, 2032. </text></subsection> 
<subsection id="H36FE610928C04F5E87E0E535C0672EB1"><enum>(h)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H42D2B0F7811241899CAC99077D8EA54E"><enum>(b)</enum><header>Elective payment of credit</header><text>Section 6417(b), as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H85AE1FEF74CC40D3B888DBC26E64D0C7" display-inline="no-display-inline"> 
<paragraph id="HACC76E54FFC644E693D726379EFFC029"><enum>(6)</enum><text display-inline="yes-display-inline">The qualifying electric transmission property credit determined under section 48D.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H712AAE7DFCEB43898985BEF367AB526B"><enum>(c)</enum><header>Special rule for property financed by tax-exempt bonds</header><text display-inline="yes-display-inline">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: </text> 
<quoted-block style="OLC" id="H59A8999035B54A60AF1B82014B7ED724" display-inline="no-display-inline"> 
<subsection id="H56D8623CA939445086241B5F85D255E4"><enum>(h)</enum><header>Special rule for property financed by tax-exempt bonds</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(3) shall apply.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HE06E53751768407CA417458535F31D02"><enum>(d)</enum><header>Conforming amendments</header> 
<paragraph id="H99160B0D70414EFD9AB7C9390FE1D0CC"><enum>(1)</enum><text>Section 46 is amended—</text> 
<subparagraph id="H898394CCA99946CB9815CAABCF1520E8"><enum>(A)</enum><text>by striking <quote>and</quote> at the end of paragraph (5),</text></subparagraph> 
<subparagraph id="H29D85698702A4BA3A20B1572BC99579C"><enum>(B)</enum><text>by striking the period at the end of paragraph (6) and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="H35B56F484C404937AC83D814AC29E26D"><enum>(C)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H780E0F3AFEC34B6D856657C2149419B2"> 
<paragraph id="H6529FD9C3F6B405F9F51D426978B124B"><enum>(7)</enum><text>the qualifying electric transmission property credit.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HA3C7A421564E4ABA93656E5F6604304B"><enum>(2)</enum><text>Section 49(a)(1)(C) is amended—</text> 
<subparagraph id="HD74A1240EB9440C1A0B4F2CD74855A1D"><enum>(A)</enum><text>by striking <quote>and</quote> at the end of clause (iv),</text></subparagraph> 
<subparagraph id="H664299A8CD4E410CB8B7DA09E84F157F"><enum>(B)</enum><text>by striking the period at the end of clause (v) and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="H5FFEFF86E457407889D6691EC6420768"><enum>(C)</enum><text>by adding at the end the following new clause:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HA8E7C068AA724C96A9686D97F492C937"> 
<clause commented="no" id="H32CCA24CD1F64D449101D0759181E164"><enum>(vi)</enum><text>the basis of any qualifying electric transmission property under section 48D.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H421600DCA3C94455A6CD49745A073045"><enum>(3)</enum><text>Section 50(a)(2)(E) is amended by striking <quote>or 48C(b)(2)</quote> and inserting <quote>48C(b)(2), or 48D(e)</quote>. </text></paragraph> 
<paragraph id="H143729A1CA1744D2862B3D71D45F6D6E"><enum>(4)</enum><text>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:</text> 
<quoted-block style="OLC" id="H7BC242A5530847B087CB0A78D8C2468C" display-inline="no-display-inline"> 
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="H87C5797158E34D6CA8402402DA09A359" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="HA6CC48FFBA674626ADF1FCE36E4A0B4C" level="section">Sec. 48D. Qualifying electric transmission property.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HB6330619AF344963AA765065C112AE49"><enum>(e)</enum><header>Effective date</header> 
<paragraph id="H2250794B43634EF7BEF83F2BE29DB7C6"><enum>(1)</enum><header>In general</header><text>The amendments made by subsections (a), (b), and (d) of this section shall apply to property placed in service after December 31, 2021.</text></paragraph> 
<paragraph id="H60DBD456BBF7453587EFC13B89D23D8C"><enum>(2)</enum><header>Tax-exempt bonds</header><text>The amendment made by subsection (c) shall apply to property the construction of which begins after December 31, 2021. </text></paragraph> 
<paragraph id="H26295AE0162A482E96DD43F9C811CC50"><enum>(3)</enum><header>Exception for certain property and projects already in process</header><text>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).</text></paragraph></subsection></section> 
<section id="HC042F2E1473E4EFAA50F596501FFAE2A" commented="no"><enum>136106.</enum><header>Extension and modification of credit for carbon oxide sequestration</header> 
<subsection id="H0F188F83086546C5B0F6517B3D1CCDF3"><enum>(a)</enum><header>Modification of carbon oxide capture requirements</header><text>Section 45Q(d) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HDEF455AF91D94FF299E3DF64D0DC33E3" display-inline="no-display-inline"> 
<subsection id="HC9B8794EDE004FBD92C12F02DD0666B4"><enum>(d)</enum><header>Qualified facility</header> 
<paragraph id="H056376CBD6F54AFAB3211FF23579A3FC"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>qualified facility</quote> means a facility which captures—</text> 
<subparagraph id="HF2D61E4034C040358E9522936C10CD28"><enum>(A)</enum><text>in the case of a direct air capture facility, not less than 1,000 metric tons of qualified carbon oxide during the taxable year,</text></subparagraph> 
<subparagraph id="H66B192FD7C0D48658163B2A19DEC6F71"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H8DE3A9483C574FFC839E71E8D3BBD659"><enum>(C)</enum><text>in the case of any other facility, not less than 12,500 metric tons of qualified carbon oxide during the taxable year.</text></subparagraph></paragraph> 
<paragraph id="H22E63BE4D8C34999A7849346BBE52418"><enum>(2)</enum><header>Termination rule</header><text display-inline="yes-display-inline">The term <quote>qualified facility</quote> means any industrial facility or direct air capture facility—</text> 
<subparagraph id="HD0AB1B481867412FBE811CC8DB38B8CC"><enum>(A)</enum><text>the construction of which begins before January 1, 2032, and</text></subparagraph> 
<subparagraph id="H740291CE7FA04BE2867D7EFBF24756F3"><enum>(B)</enum><text>either—</text> 
<clause id="HC8DBB2C9BD8C48649A618F5C1F3FC8EB"><enum>(i)</enum><text>the construction of carbon capture equipment of which begins before such date, or</text></clause> 
<clause id="H19FAB7FD986245C7A642B9E7FFA5CD55"><enum>(ii)</enum><text>the original planning and design of which includes installation of carbon capture equipment.</text></clause></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HF308967440DF43699A24BA1B3B718B85"><enum>(b)</enum><header>Determination of applicable dollar amount</header> 
<paragraph id="HD4AD1EE42DBC48929EBEC9CD963657C2"><enum>(1)</enum><header>In general</header><text>Section 45Q(b)(1) is amended by redesignating subparagraph (B) as subparagraph (D) and by inserting after subparagraph (A) the following new subparagraphs:</text> 
<quoted-block style="OLC" id="HB12CE6105AEF45739CD2FE69C98280AE" display-inline="no-display-inline"> 
<subparagraph id="H197DF2D2D0544A2B82209628521AE1EC"><enum>(B)</enum><header>Special rule for direct air capture facilities</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HCEFD8F6A30DB4BB4ABD8272B0C7FBC4C"><enum>(i)</enum><text display-inline="yes-display-inline">in clause (i)(I) of such subparagraph, by substituting <quote>$36</quote> for <quote>$17</quote>, and</text></clause> 
<clause id="H30BEBD17A0C042B69AF4D11B48C27C85"><enum>(ii)</enum><text display-inline="yes-display-inline">in clause (i)(II) of such subparagraph, by substituting <quote>$26</quote> for <quote>$12</quote>. </text></clause></subparagraph> 
<subparagraph id="H924214D3B960459D858EA22C41891963"><enum>(C)</enum><header>Applicable dollar amount for additional carbon capture equipment</header><text display-inline="yes-display-inline">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 <quote>carbon capture equipment</quote> for <quote>qualified facility</quote> each place it appears.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H48D487DF969C4E6588709C520E176507"><enum>(2)</enum><header>Conforming amendments</header> 
<subparagraph id="H45528AC811964BF0A2670BC1E072E07C"><enum>(A)</enum><text display-inline="yes-display-inline">Section 45Q(b)(1)(A) is amended by striking <quote>The applicable dollar amount</quote> and inserting <quote>Except as provided in subparagraph (B), the applicable dollar amount</quote>.</text></subparagraph> 
<subparagraph id="HCBEA071252074F678D7B9254719F346F"><enum>(B)</enum><text>Section 45Q(b)(1)(D), as redesignated by subparagraph (A), is amended by striking <quote>subparagraph (A)</quote> and inserting <quote>subparagraph (A), (B), or (C)</quote>.</text></subparagraph> 
<subparagraph id="H9588731F0C144D54957023F8ED0F02FA"><enum>(C)</enum><text>Section 45Q(b)(2) is amended by inserting <quote>Subject to paragraph (3)</quote> before <quote>in the case</quote>. </text></subparagraph></paragraph></subsection> 
<subsection id="HC84857EF650C4F11BB2174E7E69A88EA" commented="no" display-inline="no-display-inline"><enum>(c)</enum><header>Wage and apprenticeship requirements</header><text>Section 45Q is amended by redesignating subsection (h) as subsection (i) and inserting after subsection (g) following new subsection: </text> 
<quoted-block style="OLC" id="HF401F72A15E84E2FB49C732AE8BEE3E5" display-inline="no-display-inline"> 
<subsection id="H111419331A244FD18A934E723339BB4A" commented="no"><enum>(h)</enum><header>Increased credit amount for qualified facilities and carbon capture equipment</header> 
<paragraph id="HE28371F2AB524F23874F6933B10817E6" commented="no"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H3A72C09AFB784C00AD982BED7D4EA1D1" commented="no"><enum>(2)</enum><header>Requirements</header><text display-inline="yes-display-inline">The requirements described in this subparagraph are that—</text> 
<subparagraph id="H726083F242434B71898CE517076685A9"><enum>(A)</enum><text display-inline="yes-display-inline">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—</text> 
<clause id="HFCA18D8973AB414FB0A9FA58A976E940"><enum>(i)</enum><text display-inline="yes-display-inline">subject to subparagraph (B) of paragraph (3), such facility and equipment shall satisfy the requirements under subparagraph (A) of such paragraph, and</text></clause> 
<clause id="H50C9651F81064F4B907EFF3C5DFA6B92"><enum>(ii)</enum><text display-inline="yes-display-inline">subject to subparagraph (D) of paragraph (4), the construction of such facility and equipment shall satisfy the requirements under subparagraph (A) of such paragraph, and</text></clause></subparagraph> 
<subparagraph id="HADC4539712174048837E724B0A313569"><enum>(B)</enum><text display-inline="yes-display-inline">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—</text> 
<clause id="H246B1005151947188321F4B2E47484C4"><enum>(i)</enum><text display-inline="yes-display-inline">subject to subparagraph (B) of paragraph (3), such equipment satisfies the requirements of subparagraphs (A) of such paragraph, and</text></clause> 
<clause id="HBA8501A273AE4941A21CB9E28B8EA88A"><enum>(ii)</enum><text display-inline="yes-display-inline">subject to subparagraph (D) of paragraph (4), the construction of such equipment shall satisfy the requirements under subparagraph (A) of such paragraph.</text></clause></subparagraph></paragraph> 
<paragraph id="H66F77341482F4C7F869B32A4D90E7691" commented="no"><enum>(3)</enum><header>Prevailing wage requirements</header> 
<subparagraph id="HD6C95B5882814DF3B9D46B4243E2AE55" commented="no"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H82B6A64BEACA43C3894C01830B40AFBC" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">in the case of—</text> 
<subclause id="H0BA5164109504FD0864A9021EC0E9A91"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H79F05BF3300342E5AC32FB21A4F5C4F6"><enum>(II)</enum><text display-inline="yes-display-inline">any carbon capture equipment described in subparagraph (A)(ii) of paragraph (2), the construction of such equipment, and</text></subclause></clause> 
<clause id="HF735BA557D444407ABBE7089D6864119" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">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,</text></clause><continuation-text continuation-text-level="subparagraph" commented="no">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.</continuation-text></subparagraph> 
<subparagraph id="H3DAAA566EDBD469EB8EF9CF91A099824" commented="no"><enum>(B)</enum><header>Correction and penalty related to failure to satisfy wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(8)(B) shall apply. </text></subparagraph></paragraph> 
<paragraph id="HA2737176FABE4414B155AB433A4A78FA" commented="no"><enum>(4)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(9) shall apply. </text></paragraph> 
<paragraph id="HB07700979F3A4D719A632BF7BEE1BAF0" commented="no"><enum>(5)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H60E360E882D2448C8DE562ECB8E47265"><enum>(d)</enum><header>Increased applicable dollar amount</header> 
<paragraph id="HDBE38D2B062A4532BFDCA39D90D81FA9" commented="no"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 45Q(b)(1) is amended—</text> 
<subparagraph id="H7A5E5374B10446D0BCF5DA48A08092F6" commented="no"><enum>(A)</enum><text>by amending clause (i) of subparagraph (A) to read as follows:</text> 
<quoted-block style="OLC" id="H86343876601244BD879C0DDD287FC054" display-inline="no-display-inline"> 
<clause id="HD3591D2A36884AA0896A1BA59CAADC46" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">for any taxable year beginning in a calendar year after 2016 and before 2027—</text> 
<subclause id="HF9E42F897EAD4ED1A2449F49893E78CC" commented="no"><enum>(I)</enum><text>for purposes of paragraph (3) of subsection (a), $17 for each calendar year during such period, and</text></subclause> 
<subclause id="H07B8E06C0063455A9F21A5CD13076FF9" commented="no"><enum>(II)</enum><text>for purposes of paragraph (4) of such subsection, $12 for each calendar year during such period, and</text></subclause></clause><after-quoted-block>, and</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="HBDBBA3BAB8DF4ADCB37112FDC9A31357"><enum>(B)</enum><text>in clause (ii)—</text> 
<clause id="H8A378077678E48C09C812732BB015B60"><enum>(i)</enum><text>in subclause (I), by striking <quote>$50</quote> and inserting <quote>the amount determined under clause (i)(I) with respect to the qualified facility</quote>, and</text></clause> 
<clause id="H14DB4FF1FB8342C38DE8E1736D7C5C8A"><enum>(ii)</enum><text display-inline="yes-display-inline">in subclause (II), by striking <quote>$35</quote> and inserting <quote>the amount determined under clause (i)(II) with respect to the qualified facility</quote>.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H07101F8BE9A44B3FA3DBE28EDB108399"><enum>(e)</enum><header>Installation of additional carbon capture equipment on certain facilities</header><text>Section 45Q(b) is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph: </text> 
<quoted-block style="OLC" id="H185F73E69525443A9684D6C3A3848A84" display-inline="no-display-inline"> 
<paragraph id="HC93F85D259E54CCB861D2723F13FDAFC"><enum>(3)</enum><header>Installation of additional carbon capture equipment on certain facilities</header><text display-inline="yes-display-inline">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). </text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HFD8C4058DB5C47A79FD10DEECE5EE261"><enum>(f)</enum><header>Credit reduced for tax-exempt bonds</header><text>Section 45Q(f) is amended by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H86B815F0B6FD4D2D94DB83CAACBB2050"> 
<paragraph id="HBA505EFDA52442D79F4646719E211667"><enum>(8)</enum><header>Credit reduced for tax-exempt bonds</header><text display-inline="yes-display-inline">Rules similar to the rule under section 45(b)(3) shall apply for purposes of this section.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HEA27A84208F54000B48136C3953B54B6"><enum>(g)</enum><header>Application of section for certain carbon capture equipment</header><text display-inline="yes-display-inline">Section 45Q(g) is amended by inserting <quote>the earlier of January 1, 2023 and</quote> before <quote>the end of the calendar year</quote>. </text></subsection> 
<subsection id="H908349693803406193E9D13471F9C65C"><enum>(h)</enum><header>Election</header><text>Section 45Q(f) is amended by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="HB9BC3CDCA5FF4AAF86DAB52FE8294411" display-inline="no-display-inline"> 
<paragraph id="HAF8D902E4FCD49F8A4E05E79FF83BA77"><enum>(9)</enum><header>Election</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HC046CDBF5A614297A2C14E8EEC83D260"><enum>(A)</enum><text display-inline="yes-display-inline">no taxpayer claimed a credit under this section with respect to such carbon capture equipment for any prior taxable year,</text></subparagraph> 
<subparagraph id="HC9060A3299F44C90B1CBF703826416D7"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="HFD0E92D65FB744AE8ABE48B31C39B042"><enum>(C)</enum><text>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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HFE6B62A4860B47BFA76B76F7F35C2D13"><enum>(i)</enum><header>Effective date</header><text>The amendments made by this section shall apply to facilities or equipment the construction of which begins after December 31, 2021.</text></subsection></section> 
<section id="HCD3AFAE171934B78A5249961C610C2B6" commented="no"><enum>136107.</enum><header>Green energy publicly traded partnerships</header> 
<subsection id="HC11E52856D5A46B0BD734861F8B6E874" commented="no"><enum>(a)</enum><header>In general</header><text>Section 7704(d)(1)(E) is amended—</text> 
<paragraph id="H8EB0D94E7BEA4C3083A084D0A719441E" commented="no"><enum>(1)</enum><text>by striking <quote>income and gains derived from the exploration</quote> and inserting </text> 
<quoted-block id="H30FFB820CFEC4D5A931E2735864E9A05" style="OLC" display-inline="yes-display-inline"><text display-inline="yes-display-inline">income and gains derived from—</text> 
<clause id="H24C4A09ACB144B91A0E156BB7D8EA5FB" commented="no"><enum>(i)</enum><text>the exploration</text></clause><after-quoted-block>,</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H4B284AC6C37146EDA1755573301C12E9" commented="no"><enum>(2)</enum><text>by inserting <quote>or</quote> before <quote>industrial source</quote>, and</text></paragraph> 
<paragraph id="H877F872DA5524191AEE1AF62AA13E9E5" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">by striking <quote>, or the transportation or storage</quote> and all that follows and inserting the following:</text> 
<quoted-block style="OLC" id="H113BB5C607F64666A18B061E5FEB3166" display-inline="no-display-inline"> 
<clause id="H6A5D22B71A554F599EC6F7F5FEF93479" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">the generation of electric power or thermal energy exclusively using any qualified energy resource (as defined in section 45(c)(1)),</text></clause> 
<clause id="H815116898CCF4FC8B6B0AC9AB2F7F11C" display-inline="no-display-inline" commented="no"><enum>(iii)</enum><text display-inline="yes-display-inline">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),</text></clause> 
<clause id="H0E3DA07CD6904C1A98361B76B97645E4"><enum>(iv)</enum><text>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,</text></clause> 
<clause id="H419E066E44B743F2A8B7D80DC2EAF9A9" commented="no"><enum>(v)</enum><text>the transportation or storage of any fuel described in subsection (b), (c), (d), or (e) of section 6426,</text></clause> 
<clause id="H94003F8C574548C687A9104605E0B7F4"><enum>(vi)</enum><text display-inline="yes-display-inline">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,</text></clause> 
<clause id="HB709858609A34D7583846CD166C8E79D" commented="no"><enum>(vii)</enum><text>the production, storage, or transportation of any fuel which—</text> 
<subclause id="HA946262852E9408697927E474BC16894" commented="no"><enum>(I)</enum><text>uses as its primary feedstock carbon oxides captured from an anthropogenic source or the atmosphere,</text></subclause> 
<subclause id="HEEEA5A4C14DE413AB7B72E4363987BC5"><enum>(II)</enum><text display-inline="yes-display-inline">does not use as its primary feedstock carbon oxide which is deliberately released from naturally occurring subsurface springs, and</text></subclause> 
<subclause id="HE970494754D74A1AB2ACBB9C2BADE41E" commented="no"><enum>(III)</enum><text>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 </text></subclause></clause> 
<clause id="HAA906954DE444FD6AAE0A8D2C1DCF0DC" commented="no"><enum>(viii)</enum><text display-inline="yes-display-inline">a qualified facility (as defined in section 45Q(d), without regard to any date by which construction of the facility is required to begin).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HBC70818C926848A2B091100AB527E3F4" commented="no"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="HE6DB8BF1E7F94661B655F0897CAEBF36"><enum>136108.</enum><header>Zero-emission nuclear power production credit</header> 
<subsection id="H922D460CE0F043CDA53FA7566B729C9F"><enum>(a)</enum><header>In general</header><text>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:</text> 
<quoted-block display-inline="no-display-inline" id="H3F5F3B12F88D4664BBC4F92F1C7956B9" style="OLC"> 
<section id="H7CEFE9FD3B6A4DAAB6A516F568F636CC"><enum>45W.</enum><header>Zero-emission nuclear power production credit</header> 
<subsection id="H97A8051A32414B11B4C808CC49CA4E9C"><enum>(a)</enum><header>Amount of credit</header><text>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—</text> 
<paragraph id="HCA9EB8DF980547EF8018CBD4351E53C4"><enum>(1)</enum><text>the product of—</text> 
<subparagraph id="HDC22FECFBB4E4D90A2AAAD9A392E8C6B"><enum>(A)</enum><text>0.3 cents, multiplied by</text></subparagraph> 
<subparagraph id="HC68EC889854547BAB274BAEF6471C12B"><enum>(B)</enum><text>the kilowatt hours of electricity—</text> 
<clause id="H9C7990F6B7934FE4AD2228505D694206"><enum>(i)</enum><text>produced by the taxpayer at a qualified nuclear power facility, and</text></clause> 
<clause id="HC3E2DE3B5C0446C98E0C5F84C49CF562"><enum>(ii)</enum><text>sold by the taxpayer to an unrelated person during the taxable year, exceeds</text></clause></subparagraph></paragraph> 
<paragraph id="HE4A1855964C944858A5BD0481B61F90A"><enum>(2)</enum><text>the reduction amount for such taxable year.</text></paragraph></subsection> 
<subsection id="H4F45C875D7D645E3B56AFB230089FF56"><enum>(b)</enum><header>Definitions</header> 
<paragraph id="H7D06FBE2812F419C8061DF258D365A62"><enum>(1)</enum><header>Qualified nuclear power facility</header><text>For purposes of this section, the term <term>qualified nuclear power facility</term> means any nuclear facility—</text> 
<subparagraph id="H86D68A58E3104CCB97BEA38FB11A4021"><enum>(A)</enum><text>which is owned by the taxpayer and which uses nuclear energy to produce electricity, </text></subparagraph> 
<subparagraph id="H105FFA886DCC4C2CBE5566B6BC2A05D3"><enum>(B)</enum><text display-inline="yes-display-inline"> which is not an advanced nuclear power facility as defined in subsection (d)(1) of section 45J, and</text></subparagraph> 
<subparagraph id="H779578C6E0FA4F209227D359A62C75AD"><enum>(C)</enum><text>which is placed in service before the date of the enactment of this section. </text></subparagraph></paragraph> 
<paragraph id="H18CFDB6BABB84ADBB2DE4BDADD6BA35C"><enum>(2)</enum><header>Reduction amount</header> 
<subparagraph id="H8165E95081224EA888D9932CCBE000BB"><enum>(A)</enum><header>In general</header><text>For purposes of this section, the term <term>reduction amount</term> means, with respect to any qualified nuclear power facility for any taxable year, the amount equal to the lesser of—</text> 
<clause id="H0B7DDC1CED9E437F89BD74E7600FBB72"><enum>(i)</enum><text>the amount determined under subsection (a)(1), or</text></clause> 
<clause id="H99ACBD35C1664E9585C521E05AF571E0"><enum>(ii)</enum><text>the amount equal to 80 percent of the excess of—</text> 
<subclause id="HD4B89CBCD26A4E5492D48F92B421D0CF"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="HD99DE2CE7B9F454A9DCA6D48B568FE0E"><enum>(II)</enum><text>the amount equal to the product of—</text> 
<item id="H1350318C966D43499F9CCCDB1AE75E3C"><enum>(aa)</enum><text display-inline="yes-display-inline">0.5 cents (or 2.5 cents for purposes of determining the amount of the credit for any facility described in subsection (d)(1)(A)), multiplied by</text></item> 
<item id="H6B5F69512076492EB0B50FF722118EBA"><enum>(bb)</enum><text>the amount determined under subsection (a)(1)(B).</text></item></subclause></clause></subparagraph> 
<subparagraph id="H8F81A7505CF344AEA9C822D298E12802"><enum>(B)</enum><header>Treatment of certain receipts</header> 
<clause id="H96957B2DBA5C489F8C07132BBCC3613D"><enum>(i)</enum><header>In general</header><text>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—</text> 
<subclause id="HC35618F098E2442A81CEF81B8690B461" commented="no"><enum>(I)</enum><text>by the full amount of the credit determined under this section, or</text></subclause> 
<subclause id="HD7BC725518714A979CFC24BEA7A07D45" commented="no"><enum>(II)</enum><text>by any lesser amount if such amount entirely offsets the amount received from a zero-emission credit program.</text></subclause></clause> 
<clause id="H3CAE4A6A81C4476A95C1CFF6EAB38EC5"><enum>(ii)</enum><header>Zero-emission credit program</header><text display-inline="yes-display-inline">For purposes of this subparagraph, the term <term>zero-emission credit program</term> 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.</text></clause></subparagraph></paragraph> 
<paragraph id="H084A82396D8A4733A49C6BD35BC3BF02"><enum>(3)</enum><header>Electricity</header><text>For purposes of this section, the term <term>electricity</term> means the energy produced by a qualified nuclear power facility from the conversion of nuclear fuel into electric power.</text></paragraph></subsection> 
<subsection display-inline="no-display-inline" commented="no" id="HF9096447B5AD421AA92F1C902DC829E0"><enum>(c)</enum><header>Other rules</header> 
<paragraph display-inline="no-display-inline" commented="no" id="H4A9740AB20C04BB9BB7A167CFDD457C7"><enum>(1)</enum><header>Inflation adjustment</header><text>The 0.3 cent amount in subsection (a)(1)(A) and the 0.5 cent (or 2.5 cents where applicable) 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 <quote>calendar year 2022</quote> for <quote>calendar year 1992</quote> in subparagraph (B) thereof) for the calendar year in which the sale occurs. 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.</text></paragraph> 
<paragraph display-inline="no-display-inline" commented="no" id="H4096822C3F73457C886E1F81624EB30C"><enum>(2)</enum><header>Special rules</header><text>Rules similar to the rules of paragraphs (1), (3), (4), and (5) of section 45(e) shall apply for purposes of this section.</text></paragraph> 
<paragraph id="H80EC58B456C14108AA7B3C1C1BCBBBE8"><enum>(3)</enum><header>Ultimate purchaser</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HA476F8AD6ECD47CDB4D4F3748DD2A378"><enum>(d)</enum><header>Wage requirements</header> 
<paragraph id="H829679A484CD4D9FA4F0CB445BC86891"><enum>(1)</enum><header>Increased credit amount for qualified nuclear power facilities</header><text>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). </text></paragraph> 
<paragraph id="HEF958BBBB77F49A4B07584805833C752"><enum>(2)</enum><header>Prevailing wage requirements</header> 
<subparagraph id="H78633F1C1A394668ABA88D29D79DD6D5"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HC9911387B6314F42832C46EFC3F1524A"><enum>(B)</enum><header>Correction and penalty related to failure to satisfy wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(8)(B) shall apply. </text></subparagraph></paragraph> 
<paragraph id="HA37D03FD281D46F78D4947DFFF831605"><enum>(3)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection display-inline="no-display-inline" commented="no" id="HF49E092B6B604915A163C4F66B48289D"><enum>(e)</enum><header>Termination</header><text>This section shall not apply to taxable years beginning after December 31, 2029.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H041240C2E8004077BC5AE8A75581F671"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="H1C47A730F55C4DFC845A6096BB8C5C1D"><enum>(1)</enum><text>Section 38(b) of the Internal Revenue Code of 1986 is amended—</text> 
<subparagraph id="H793EEC3D26BA4F6AAC40CF0D03A7425B"><enum>(A)</enum><text>in paragraph (32), by striking <quote>plus</quote> at the end,</text></subparagraph> 
<subparagraph id="H171DE343A64F4702BDDC288D293F1A44"><enum>(B)</enum><text>in paragraph (33), by striking the period at the end and inserting <quote>, plus</quote>, and</text></subparagraph> 
<subparagraph id="H7177682AB2B6499D966146811FFCD347"><enum>(C)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block display-inline="no-display-inline" id="H62EB640B5E824DB9B528B1C919D8CD13" style="OLC"> 
<paragraph id="H3111A51F34674D269CC6429EB555005E"><enum>(34)</enum><text>the zero-emission nuclear power production credit determined under section 45W(a).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HCE64E4705B274069BB6CCECBC3061BA8"><enum>(2)</enum><text>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:</text> 
<quoted-block display-inline="no-display-inline" id="H81CA643205F943698ABF7B9450A756B2" style="OLC"> 
<toc> 
<toc-entry bold="off" level="section">Sec. 45W. Zero-emission nuclear power production credit.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H4D0042039B464B2BA8F6C1068C76D31D"><enum>(c)</enum><header>Elective payment of credit</header><text>Section 6417(b), as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H5BC728A25AD4459E910AD6A4AC713EC8"> 
<paragraph id="HCD51A34F2E3F4D95A4A901D6ACBD28BD"><enum>(7)</enum><text display-inline="yes-display-inline">The zero-emission nuclear power production credit determined under section 45W.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HF1D165C050E8436B833CE67AA20FACD4"><enum>(d)</enum><header>Effective date</header><text>This section shall apply to electricity produced and sold after December 31, 2021, in taxable years beginning after such date.</text></subsection></section></part> 
<part id="H16DB4D8921CF4913A436EEC980CF615A"><enum>2</enum><header>Renewable Fuels</header> 
<section commented="no" display-inline="no-display-inline" id="H96093950B4BC4DAB8C6A949047E30010"><enum>136201.</enum><header>Extension of incentives for biodiesel, renewable diesel and alternative fuels</header> 
<subsection id="H644B2CA57A594BF1A01B8C1D56B21300"><enum>(a)</enum><header>Biodiesel and renewable diesel credit</header><text>Section 40A(g) is amended by striking <quote>December 31, 2022</quote> and inserting <quote>December 31, 2026</quote>. </text></subsection> 
<subsection id="HF07F2DC27CC740F29291E5D236AFDB9E" commented="no"><enum>(b)</enum><header>Biodiesel mixture credit</header> 
<paragraph id="HABB6E80E1F154828A1632899555A65B4" commented="no"><enum>(1)</enum><header>In general</header><text>Section 6426(c)(6) is amended by striking <quote>December 31, 2022</quote> and inserting <quote>December 31, 2026</quote>.</text></paragraph> 
<paragraph id="H45D6F94D3E274E84BC572230FB6BD101" commented="no"><enum>(2)</enum><header>Fuels not used for taxable purposes</header><text display-inline="yes-display-inline">Section 6427(e)(6)(B) is amended by striking <quote>December 31, 2022</quote> and inserting <quote>December 31, 2026</quote>.</text></paragraph></subsection> 
<subsection id="H0F4FE312D785428EBA07B2D192A461F2"><enum>(c)</enum><header>Alternative fuel credit</header><text>Section 6426(d)(5) is amended by striking <quote>December 31, 2021</quote> and inserting <quote>December 31, 2026</quote>. </text></subsection> 
<subsection id="H9CD3034A2B5843D0A69F27A2497882A8"><enum>(d)</enum><header>Alternative fuel mixture credit</header><text>Section 6426(e)(3) is amended by striking <quote>December 31, 2021</quote> and inserting <quote>December 31, 2026</quote>.</text></subsection> 
<subsection id="H2BBAE7D17DD149F884C4BDEB0A2DC27C" commented="no" display-inline="no-display-inline"><enum>(e)</enum><header>Payments for alternative fuels</header><text>Section 6427(e)(6)(C) is amended by striking <quote>December 31, 2021</quote> and inserting <quote>December 31, 2026</quote>.</text></subsection> 
<subsection id="HD4B43A888CE443B0B92168511A3BB406" commented="no" display-inline="no-display-inline"><enum>(f)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to fuel sold or used after December 31, 2021.</text></subsection></section> 
<section id="HB40DED8FCDB3480EB4D8090D11663FF4"><enum>136202.</enum><header>Extension of second generation biofuel incentives</header> 
<subsection id="HB7B70094049547DE872B90F0A3ECF67F"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 40(b)(6)(J)(i) is amended by striking <quote>2022</quote> and inserting <quote>2027</quote>. </text></subsection> 
<subsection id="HC9549EB3FBCB40649F3AE2A54C2C16B9"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by subsection (a) shall apply to qualified second generation biofuel production after December 31, 2021.</text></subsection></section> 
<section id="HE7DF06D9E4C7475AA61A8B69D9878908" commented="no"><enum>136203.</enum><header>Sustainable aviation fuel credit</header> 
<subsection id="HEEE07792AEC94299B6D48084546E4CE7" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subpart D of part IV of subchapter A of chapter 1 is amended by inserting after section 40A the following new section: </text> 
<quoted-block style="OLC" id="H7B867164D2214009BE530AE118EE38C1" display-inline="no-display-inline"> 
<section id="HA9BB56A1CF7242EC8C3309466C74B00F" commented="no"><enum>40B.</enum><header>Sustainable aviation fuel credit</header> 
<subsection id="H35C1006FFDBD4DED9309090C7CC45F0D" commented="no"><enum>(a)</enum><header>In general</header><text>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—</text> 
<paragraph id="H0D166D66D454418B956CF6EF9491C9D4" commented="no"><enum>(1)</enum><text>the number of gallons of sustainable aviation fuel in such mixture, multiplied by</text></paragraph> 
<paragraph id="HC13341F1D2A84BCC880B4FB7E8742E0E" commented="no"><enum>(2)</enum><text>the sum of—</text> 
<subparagraph id="H6E6A08DC19C844A0A8544CF59D2A0E06" commented="no"><enum>(A)</enum><text>$1.25, plus</text></subparagraph> 
<subparagraph id="H44771C92C1234CBE839EF419005F6876" commented="no"><enum>(B)</enum><text>the applicable supplementary amount with respect to such sustainable aviation fuel.</text></subparagraph></paragraph></subsection> 
<subsection id="H21EC2A83C1514D63B148F032200A6827" commented="no"><enum>(b)</enum><header>Applicable supplementary amount</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>applicable supplementary amount</quote> 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.</text></subsection> 
<subsection id="HBE4FE08B01614F5CA4FC42B612AAA7C6" commented="no"><enum>(c)</enum><header>Qualified mixture</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>qualified mixture</quote> means a mixture of sustainable aviation fuel and kerosene if—</text> 
<paragraph id="HC2788B475435408AA66461E6227FD1C4" commented="no"><enum>(1)</enum><text>such mixture is produced by the taxpayer in the United States, </text></paragraph> 
<paragraph id="H7EBF8463CBB4427995BF614324BEB554" commented="no"><enum>(2)</enum><text>such mixture is used by the taxpayer (or sold by the taxpayer for use) in an aircraft,</text></paragraph> 
<paragraph id="HFE35021E4A6F46B88ACF2ACB1B0068EA" commented="no"><enum>(3)</enum><text>such sale or use is in the ordinary course of a trade or business of the taxpayer, and</text></paragraph> 
<paragraph id="HDBE4C2E9E78B46B583B4DF0DAFE99284" commented="no"><enum>(4)</enum><text>the transfer of such mixture to the fuel tank of such aircraft occurs in the United States.</text></paragraph></subsection> 
<subsection id="H4F291D3647FF4324BEEA1AF2246855D3" commented="no"><enum>(d)</enum><header>Sustainable aviation fuel</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>sustainable aviation fuel</quote> means liquid fuel which—</text> 
<paragraph id="HED768304A2B7442BAD746EEFFDBD033C" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">meets the requirements of—</text> 
<subparagraph id="H3874D8BA5DB64CC3B600DA98318E9C05" commented="no"><enum>(A)</enum><text>ASTM International Standard D7566, or</text></subparagraph> 
<subparagraph id="HD1F72DC339D3406B9588D6FA1FF704DB" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">the Fischer Tropsch provisions of ASTM International Standard D1655, Annex A1,</text></subparagraph></paragraph> 
<paragraph id="HC2BF4343C57F4E0394E8EC8C366A7928" commented="no"><enum>(2)</enum><text>is not derived from palm fatty acid distillates or petroleum, and</text></paragraph> 
<paragraph id="H98356D92B8C742D986711B32F137E591" commented="no"><enum>(3)</enum><text>has been certified in accordance with subsection (e) as having a lifecycle greenhouse gas emissions reduction percentage of at least 50 percent.</text></paragraph></subsection> 
<subsection id="H72B7CB0B37D2483C91123B5D24A4927A" commented="no"><enum>(e)</enum><header>Lifecycle greenhouse gas emissions reduction percentage</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>lifecycle greenhouse gas emissions reduction percentage</quote> means, with respect to any sustainable aviation fuel, the percentage reduction in lifecycle greenhouse gas emissions—</text> 
<paragraph id="H006CCF4106524D3E875F2C404436EBD4"><enum>(1)</enum><text display-inline="yes-display-inline">as defined in accordance with—</text> 
<subparagraph id="HF2F59DC04A5E4AC789343A0A76BD40F8"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HC52720EC6A5F4654A6D4D12C3BD053BF"><enum>(B)</enum><text>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 </text></subparagraph></paragraph> 
<paragraph id="HAC4E539479724AAC832FBF572EA98B1D"><enum>(2)</enum><text>achieved by such fuel as compared with petroleum-based jet fuel.</text></paragraph></subsection> 
<subsection id="HEBDAFD578233453AACDFB2B363A56237" commented="no"><enum>(f)</enum><header>Registration of sustainable aviation fuel producers</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H52027490D84244BABFF6CC043885E85C" commented="no"><enum>(g)</enum><header>Coordination with credit against excise tax</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="HED42114FD58B443C8F01864D06DEBAF9" commented="no"><enum>(h)</enum><header>Termination</header><text>This section shall not apply to any sale or use after December 31, 2026. </text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H126B4AF137F942C5B4F672BE819F89A5" commented="no"><enum>(b)</enum><header>Credit made part of general business credit</header><text display-inline="yes-display-inline"> Section 38(b) is amended by striking <quote>plus</quote> at the end of paragraph (33), by striking the period at the end of paragraph (34) and inserting <quote>, plus</quote>, and by inserting after paragraph (34) the following new paragraph: </text> 
<quoted-block style="OLC" id="HE08AFF622094410BB25A85CD0BB239E6" display-inline="no-display-inline"> 
<paragraph id="H4AC890F921ED4CED928BBC8134983CC9" commented="no"><enum>(35)</enum><text display-inline="yes-display-inline">the sustainable aviation fuel credit determined under section 40B.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HCC50DFD0E0EB4356A644DABBC20D704F" commented="no"><enum>(c)</enum><header>Coordination with biodiesel incentives</header> 
<paragraph id="H7BA0D414A8DD43EEB476BB856647C3BD" commented="no"><enum>(1)</enum><header>In general</header><text>Section 40A(d)(1) is amended by inserting <quote>or 40B</quote> after <quote>determined under section 40</quote>. </text></paragraph> 
<paragraph id="H3EA7888B39474E5688EA4CFE0B92E6A2" commented="no"><enum>(2)</enum><header>Conforming amendment</header><text>Section 40A(f) is amended by striking paragraph (4).</text></paragraph></subsection> 
<subsection id="H8DF508555CEC40B791BDC8B0E1862012" commented="no"><enum>(d)</enum><header>Sustainable aviation fuel added to credit for alcohol fuel, biodiesel, and alternative fuel mixtures</header> 
<paragraph id="H0E0273B94B1F44E5B2482EEF50DD46FC" commented="no"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 6426 is amended by adding at the end the following new subsection: </text> 
<quoted-block style="OLC" id="H6A44755CEA1C48388EE035539C151EF9" display-inline="no-display-inline"> 
<subsection id="H196ADBA20C7740289D0E4522116E3F04" commented="no"><enum>(k)</enum><header>Sustainable aviation fuel credit</header> 
<paragraph id="H44745FFC6FD547F7A80E263B2189D2DC" commented="no"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HCB097358C49D403980D9AD6FB09FF0FF" commented="no"><enum>(A)</enum><text>the number of gallons of sustainable aviation fuel in such mixture, multiplied by</text></subparagraph> 
<subparagraph id="HADEC08E4AC084929BC697EAE13FB574B" commented="no"><enum>(B)</enum><text>the sum of—</text> 
<clause id="HD8679A920687474FB0D7D260C5BCF7F7" commented="no"><enum>(i)</enum><text>$1.25, plus</text></clause> 
<clause id="H33CFDB2621164F8C931728C67E78802B" commented="no"><enum>(ii)</enum><text>the applicable supplementary amount with respect to such sustainable aviation fuel. </text></clause></subparagraph></paragraph> 
<paragraph id="H0C73DD3A32A7490FA0586BC3C231BE2D" commented="no"><enum>(2)</enum><header>Applicable supplementary amount</header><text>For purposes of this subsection, the term <quote>applicable supplementary amount</quote> has the meaning given such term in section 40B(b). </text></paragraph> 
<paragraph id="HE214000762714C1C884D721477E9EF4C" commented="no"><enum>(3)</enum><header>Other definitions</header><text display-inline="yes-display-inline">Any term used in this subsection which is also used in section 40B shall have the meaning given such term by section 40B.</text></paragraph> 
<paragraph id="HCD9E974C26814EE9A3F0B0365B0AEF55" commented="no"><enum>(4)</enum><header>Registration requirement</header><text>For purposes of this subsection, rules similar to the rules of section 40B(f) shall apply. </text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H882C9E098F2D49D8B3AA638E2A9DA788" commented="no"><enum>(2)</enum><header>Conforming amendments</header> 
<subparagraph id="H024F933CB5DD44768F663C4520B3F4E9" commented="no"><enum>(A)</enum><text>Section 6426 is amended—</text> 
<clause id="H3CDC6F6BEDF542BE9929491A1F85D67F" commented="no"><enum>(i)</enum><text>in subsection (a)(1), by striking <quote>and (e)</quote> and inserting <quote>(e), and (k)</quote>, and </text></clause> 
<clause id="H66BBE4D0AF2B432AB52A6AD04C96C73B" commented="no"><enum>(ii)</enum><text>in subsection (h), by striking <quote>under section 40 or 40A</quote> and inserting <quote>under section 40, 40A, or 40B</quote>.</text></clause></subparagraph> 
<subparagraph id="H520E2E29473E4044A429BEB89AE343FB" commented="no"><enum>(B)</enum><text>Section 6427(e)(6) is amended by striking the <quote>and</quote> at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting <quote>, and</quote>, and by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" id="H084DBD135B394405B08E17C6A5F77286" display-inline="no-display-inline"> 
<subparagraph id="H6F2A72E8EF37404CB5FB1222AA1C2A04" commented="no"><enum>(E)</enum><text display-inline="yes-display-inline">any qualified mixture of sustainable aviation fuel (as defined in section 6426(k)(3)) sold or used after December 31, 2026. </text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H8C39162A509442BEB83B985034026079"><enum>(C)</enum><text display-inline="yes-display-inline">Section 6427(e) is amended in the heading by striking <quote><header-in-text level="subsection" style="OLC">or alternative fuel</header-in-text></quote> and inserting, <quote><header-in-text level="subsection" style="OLC">alternative fuel, or sustainable aviation fuel</header-in-text></quote>.</text></subparagraph> 
<subparagraph id="H57EECC0BA6384193973D1A85580582B7"><enum>(D)</enum><text>Section 6427(e)(1) is amended by inserting <quote>or the sustainable aviation fuel mixture credit</quote> after <quote>alternative fuel mixture credit</quote>.</text></subparagraph> 
<subparagraph id="HB78F78C207E5459FB30D4F85F31C2D27"><enum>(E)</enum><text>Section 4101(a)(1) is amended by inserting <quote>every person producing sustainable aviation fuel (as defined in section 40B or section 6426(k)(3)),</quote> before <quote>and every person producing second generation biofuel</quote>. </text></subparagraph></paragraph></subsection> 
<subsection id="H7F040C2E4AD84472995BABDC97EE5619"><enum>(e)</enum><header>Guidance</header><text display-inline="yes-display-inline">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).</text></subsection> 
<subsection id="H6976279F2FB1475CB272D024B4F32CB6"><enum>(f)</enum><header>Amount of credit included in gross income</header><text>Section 87 is amended by striking <quote>and</quote> in paragraph (1), by striking the period at the end of paragraph (2) and inserting <quote>, and</quote>, and by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="H757BF434BF8A427DBF622FCB9A6D9CC6" display-inline="no-display-inline"> 
<paragraph id="H886B04AC14804E59B64D4A99CAE7DB54"><enum>(3)</enum><text display-inline="yes-display-inline">the sustainable aviation fuel credit determined with respect to the taxpayer for the taxable year under section 40B(a). </text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H04FCFD847B2F4ADFA7233167D552A5CB" commented="no"><enum>(g)</enum><header>Effective date</header><text>The amendments made by this section shall apply to fuel sold or used after December 31, 2022. </text></subsection></section> 
<section id="HFFB99F8C8FB84CCA8BF1FBE727142A5D"><enum>136204.</enum><header>Clean hydrogen</header> 
<subsection id="HE12BFF46A2174ACA8BB74774618FC289"><enum>(a)</enum><header>Credit for production of clean hydrogen</header> 
<paragraph id="H97790CF663294AF595B0EC6269B9477A"><enum>(1)</enum><header>In general</header><text>Subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new section:</text> 
<quoted-block display-inline="no-display-inline" id="H5CEDFC802D2D4962BEB0CC3F5CC7C746" style="OLC"> 
<section id="HCAEF6ACA6BE249669B21EC801362060E"><enum>45X.</enum><header>Credit for production of clean hydrogen</header> 
<subsection id="HE988F73167B5410390B66640EF47AA1D"><enum>(a)</enum><header>Amount of credit</header><text>For purposes of section 38, the clean hydrogen production credit for any taxable year is an amount equal to the product of—</text> 
<paragraph id="H8E30509CF3D5441BB0B254F3A22DA9B4"><enum>(1)</enum><text>the applicable amount, multiplied by</text></paragraph> 
<paragraph id="H77183DF7022A4E698D4A002C56F81982"><enum>(2)</enum><text>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.</text></paragraph></subsection> 
<subsection id="H6CFA61EEF6F44E11971EE41AC1A011C8"><enum>(b)</enum><header>Applicable amount</header> 
<paragraph id="H682B65884F26417BA1C8B999B6600114"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H236AAF1E65814F55A9C7AC26B83FB080"><enum>(2)</enum><header>Applicable percentage</header><text>For purposes of paragraph (1), the term <term>applicable percentage</term> shall be determined as follows:</text> 
<subparagraph id="H7AA731BBBEEC4AE2839EB84B1DD5EC45"><enum>(A)</enum><text display-inline="yes-display-inline">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—</text> 
<clause id="HFA37C86D8DE04075A1B1882D0093F73A"><enum>(i)</enum><text>not greater than 6 kilograms of CO2e per kilogram of hydrogen, and</text></clause> 
<clause id="H6507E1207C3443B9AEEA170BC5AAD3DF"><enum>(ii)</enum><text>not less than 4 kilograms of CO2e per kilogram of hydrogen, </text></clause><continuation-text continuation-text-level="subparagraph">the applicable percentage shall be 8.4 percent.</continuation-text></subparagraph> 
<subparagraph id="H477DEAD33DDB4C7686C57721EB3521DC" display-inline="no-display-inline"><enum>(B)</enum><text display-inline="yes-display-inline">In the case of any qualified clean hydrogen which is produced through a process that results in a lifecycle greenhouse gas emissions rate of—</text> 
<clause id="HE48DE569D74C4A1AA666F3B46424209A"><enum>(i)</enum><text display-inline="yes-display-inline">less than 4 kilograms of CO2e per kilogram of hydrogen, and</text></clause> 
<clause id="H3883F8255EF44AF890DAF76EE7720E59"><enum>(ii)</enum><text display-inline="yes-display-inline">not less than 2.5 kilograms of CO2e per kilogram of hydrogen,</text></clause><continuation-text continuation-text-level="subparagraph">the applicable percentage shall be 20 percent.</continuation-text></subparagraph> 
<subparagraph id="H4F837B05B22C4D31908F7D8C2AD31AC4"><enum>(C)</enum><text display-inline="yes-display-inline">In the case of any qualified clean hydrogen which is produced through a process that results in a lifecycle greenhouse gas emissions rate of—</text> 
<clause id="H8875E0BD0DED4C6BB619F434006F9F1E"><enum>(i)</enum><text display-inline="yes-display-inline">less than 2.5 kilograms of CO2e per kilogram of hydrogen, and</text></clause> 
<clause id="HB731161A06BD4B0190D2B9CB43B63970"><enum>(ii)</enum><text display-inline="yes-display-inline">not less than 1.5 kilograms of CO2e per kilogram of hydrogen,</text></clause><continuation-text continuation-text-level="subparagraph">the applicable percentage shall be 33.4 percent.</continuation-text></subparagraph> 
<subparagraph id="H8728B4724B014E1F871872DD2F67E4E8"><enum>(D)</enum><text>In the case of any qualified clean hydrogen which is produced through a process that results in a lifecycle greenhouse gas emissions rate of—</text> 
<clause id="H4099C68040684A499EAEB3EB8405DA74"><enum>(i)</enum><text display-inline="yes-display-inline">less than 1.5 kilograms of CO2e per kilogram of hydrogen, and</text></clause> 
<clause id="H958AE856288940948C898D61EDB2CA28"><enum>(ii)</enum><text display-inline="yes-display-inline">not less than 0.45 kilograms of CO2e per kilogram of hydrogen,</text></clause><continuation-text continuation-text-level="subparagraph">the applicable percentage shall be 50 percent.</continuation-text></subparagraph> 
<subparagraph id="H6112CFF9A56D4550B6DDBAB759F12D53"><enum>(E)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="H4F60A510B5384FBD8AED048BBCEF6BA2"><enum>(3)</enum><header>Inflation adjustment</header><text>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 <quote>2020</quote> for <quote>1992</quote> 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.</text></paragraph></subsection> 
<subsection id="H8657A6206580483CAAF3710018E69CD6"><enum>(c)</enum><header>Definitions</header><text>For purposes of this section—</text> 
<paragraph id="H9B0D261CB2B1444A8B571561F8BFEB25"><enum>(1)</enum><header>Lifecycle greenhouse gas emissions</header> 
<subparagraph id="HB458C7B9C9E64515A03499A0C6A148DA"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H78DD109DDDC74167ABEEF1A52064452A"><enum>(B)</enum><header>GREET Model</header><text display-inline="yes-display-inline">The term <quote>lifecycle greenhouse gas emissions</quote> shall only include emissions through the point of production, as determined under the most recent Greenhouse gases, Regulated Emissions, and Energy use in Transportation model (commonly referred to as the <quote>GREET model</quote>) developed by Argonne National Laboratory, or a successor model (as determined by the Secretary).</text></subparagraph></paragraph> 
<paragraph id="H5E1CD6F441334DFC91947F660FF0F9A4"><enum>(2)</enum><header>Qualified clean hydrogen</header> 
<subparagraph id="HC7326478939F45588E124EAA24D7243C"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The term <term>qualified clean hydrogen</term> 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.</text></subparagraph> 
<subparagraph id="HFFCF5500FB9F440AA345439E31EEE94C"><enum>(B)</enum><header>Additional requirements</header><text>Such term shall not include any hydrogen unless such hydrogen is produced—</text> 
<clause id="H017AD9C4D46B40AE9058615A5C8EDCCA"><enum>(i)</enum><text display-inline="yes-display-inline">in the United States (as defined in section 638(1) or a possession of the United States (as defined in section 638(2)),</text></clause> 
<clause id="H9CA6F2BB972042D680A7A7E39A3E7E3B"><enum>(ii)</enum><text>in the ordinary course of a trade or business of the taxpayer, and</text></clause> 
<clause id="H8888C85DFDC34DADA74575615C7B437B"><enum>(iii)</enum><text>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). </text></clause></subparagraph></paragraph> 
<paragraph id="HA86E1C198AE9485CBD23CC34F518A68E"><enum>(3)</enum><header>Qualified clean hydrogen production facility</header> 
<subparagraph id="HE0B1BA9020234D2ABA74707EF1E4839C"><enum>(A)</enum><header>In general</header><text>The term <term>qualified clean hydrogen production facility</term> means a facility owned by the taxpayer which produces qualified clean hydrogen and which meets the requirements of subparagraph (B).</text></subparagraph> 
<subparagraph id="H388A86D19DF941D897DB78D4ECF4AE9C"><enum>(B)</enum><header>Termination</header><text>The term <quote>qualified clean hydrogen production facility</quote> shall not include any facility the construction of which begins after December 31, 2028.</text></subparagraph></paragraph></subsection> 
<subsection id="H3B668356A8074BEC83CCBE2547671104"><enum>(d)</enum><header>Special rules</header> 
<paragraph id="H3BA435F4E6D94718AEE29F415CF112C3"><enum>(1)</enum><header>Treatment of facilities owned by more than 1 taxpayer</header><text>Rules similar to the rules section 45(e)(3) shall apply for purposes of this section.</text></paragraph> 
<paragraph id="H7D844644472F4DE084CBB6824123A224"><enum>(2)</enum><header>Coordination with credit for carbon oxide sequestration</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HFC7BAA2A68CB41A48F3694615886A6D4"><enum>(e)</enum><header>Increased credit amount for qualified clean hydrogen production facilities</header> 
<paragraph id="H40699658D3DC4791866547CA734A71DE"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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). </text></paragraph> 
<paragraph id="HBAF1C851FC6F445899D7F1FEC8DB80D4"><enum>(2)</enum><header>Requirements</header><text display-inline="yes-display-inline">A facility meets the requirements of this subparagraph if it is one of the following:</text> 
<subparagraph id="H791EBB2C3E4D4CF4B38FAF9BC49EAE3E" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">A facility—</text> 
<clause id="H693B1FC01AD240158B2A1A3B186495DF" commented="no"><enum>(i)</enum><text>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</text></clause> 
<clause id="H1D2DD26E30064F2AA69EA30DCA9799B7" commented="no"><enum>(ii)</enum><text>which meets the requirements of paragraph (3) with respect to construction, alteration, or repair of facilities which occurs after such date, and </text></clause></subparagraph> 
<subparagraph id="H5E0097DD4DA24EB19654A9732BCCD039"><enum>(B)</enum><text>A facility which satisfies the requirements of paragraphs (3) and (4).</text></subparagraph></paragraph> 
<paragraph id="H3665F5B3815F4533A4AD8E4C5EF7B869"><enum>(3)</enum><header>Prevailing wage requirements</header> 
<subparagraph id="H101B8509A708481187C66B9D1E0A6A65"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H629AF03F126E4D63B12521B477A7A267"><enum>(i)</enum><text>the construction of such facility, and</text></clause> 
<clause id="HA03D30578E6E42B7A18CB9A7CFEF3C8C"><enum>(ii)</enum><text display-inline="yes-display-inline">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, </text></clause><continuation-text continuation-text-level="subparagraph">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.</continuation-text></subparagraph> 
<subparagraph id="H941F995B6F6D46A8A9C57BA264364F1C"><enum>(B)</enum><header>Correction and penalty related to failure to satisfy wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(8)(B) shall apply.</text></subparagraph></paragraph> 
<paragraph id="HB308A1BA48DD49369BDCE02521902B0E" commented="no" display-inline="no-display-inline"><enum>(4)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(9) shall apply. </text></paragraph> 
<paragraph id="H66352140436E45CB8CB21FFB068E3EFA"><enum>(5)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H80393828A94848CFAA3CB8102BC25398"><enum>(f)</enum><header>Regulations</header><text>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—</text> 
<paragraph id="H7C874E26A6D8452A895FC470FE022106"><enum>(1)</enum><text>for determining lifecycle greenhouse gas emissions, and</text></paragraph> 
<paragraph id="HF7386F3673A944F3936A25656982AE28"><enum>(2)</enum><text>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.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HAAF1E6069E8D46E89205208953932C15" display-inline="no-display-inline"><enum>(2)</enum><header>Elective payment of credit</header> 
<subparagraph id="H8DD71B9C842F4242B3A9419629A76447"><enum>(A)</enum><header>In general</header><text>Section 6417(b), as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HD1F7A8315FB04AF88804853500E4CA6F"> 
<paragraph id="H88F30359F9774A8795E23C0F0168E8D4"><enum>(8)</enum><text display-inline="yes-display-inline">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).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="HBC240793B48C4D38B1DFE40EB75B068F"><enum>(B)</enum><header>Election</header><text>Section 6417(c)(3), as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="HBC17DA52A9794731A62C404035ED7439" display-inline="no-display-inline"> 
<subparagraph id="H65018045C1F142A28A5C10185F0FFEC2"><enum>(D)</enum><header>Credit for production of clean hydrogen</header><text>In the case of the credit described in subsection (b)(8), any election under this subsection shall—</text> 
<clause id="H58DA3423A96C447D8B85D04918B875BB"><enum>(i)</enum><text>apply separately with respect to each qualified clean hydrogen production facility,</text></clause> 
<clause id="H7E260F9B665944FFB6EC939C00013365"><enum>(ii)</enum><text display-inline="yes-display-inline">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),</text></clause> 
<clause id="H99891040BCA9464FBAFF93BAFEE7324A"><enum>(iii)</enum><text>shall apply to such taxable year and all subsequent taxable years with respect to such facility.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H158E89E735784B5884E56871947C67F4"><enum>(3)</enum><header>Credit reduced for tax-exempt bonds</header><text display-inline="yes-display-inline">Section 45X(d), as added by this section, is amended by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="HF738564EF9CC4C28B479EE09A2086214" display-inline="no-display-inline"> 
<paragraph id="H95B456CB14EB488DA9F08C960E09E181"><enum>(3)</enum><header>Credit reduced for tax-exempt bonds</header><text display-inline="yes-display-inline">Rules similar to the rule under section 45(b)(3) shall apply for purposes of this section.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HB7014B0EE1B045608743BC58F6621856"><enum>(4)</enum><header>Conforming amendments</header> 
<subparagraph id="H74788D4379D24DEDA45BFB84D305E694"><enum>(A)</enum><text>Section 38(b) is amended—</text> 
<clause id="H22BE174180714881AB2DC31B8C510079"><enum>(i)</enum><text>in paragraph (34), by striking <quote>plus</quote> at the end,</text></clause> 
<clause id="HA5FC4C88645540E186559A4B7FCEACBD"><enum>(ii)</enum><text>in paragraph (35), by striking the period at the end and inserting <quote>, plus</quote>, and</text></clause> 
<clause id="H4B60254B2DD440EFA3B726280261FC70"><enum>(iii)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block display-inline="no-display-inline" id="H1B32AFF067024C5AA4E49AB1B2E06D3E" style="OLC"> 
<paragraph id="HC287B4F9513F4F9C94B7364399FE97FD"><enum>(36)</enum><text>the clean hydrogen production credit determined under section 45X(a).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="H563A91C56369491A9695926032D98ED7"><enum>(B)</enum><text>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:</text> 
<quoted-block display-inline="no-display-inline" id="HEF38FD92B420447C8CC1F278E3DD116C" style="OLC"> 
<toc> 
<toc-entry bold="off" level="section">Sec. 45X. Credit for production of clean hydrogen.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H4EF804EBD710430DBE0639AEAEECC2B3"><enum>(5)</enum><header>Effective dates</header> 
<subparagraph id="HFF83FFB7CF2745709A80215A2561616C"><enum>(A)</enum><text>The amendments made by paragraphs (1), (2), and (4) of this subsection shall apply to hydrogen produced after December 31, 2021.</text></subparagraph> 
<subparagraph id="HA1DC29003D094555BC5F83EA94E02808"><enum>(B)</enum><text>The amendment made by paragraph (3) shall apply to facilities the construction of which begins after December 31, 2021.</text></subparagraph></paragraph></subsection> 
<subsection id="HF2659BDBDDF640B8BBF6590EEED98485"><enum>(b)</enum><header>Credit for electricity produced from renewable resources allowed if electricity is used to produce clean hydrogen</header> 
<paragraph id="H48259B14A8704026878851A8E91CDB36"><enum>(1)</enum><header>In general</header><text>Section 45(e) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H40112082BBB5437A959CDAFC2F3FD3C8" display-inline="no-display-inline"> 
<paragraph id="HB3E52D0E47614E1996A2815665296319"><enum>(13)</enum><header>Special rule for electricity used at a qualified clean hydrogen production facility</header><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HED534A5B8E5F43459A0C74333466683A"><enum>(2)</enum><header>Effective date</header><text>The amendment made by this subsection shall apply to electricity produced after December 31, 2021.</text></paragraph></subsection> 
<subsection id="HFD5C3250333F4BE998399A755F2DC047"><enum>(c)</enum><header>Election to treat clean hydrogen production facilities as energy property</header> 
<paragraph id="HBAEEC001DEF94AF7B02CDEFFE8FAFF93"><enum>(1)</enum><header>In general</header><text>Section 48(a) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H74E584FCBB824F36B95C4EA162D875DF" display-inline="no-display-inline"> 
<paragraph id="HF1A18171A4D5470D8362166799B28C09"><enum>(15)</enum><header>Election to treat clean hydrogen production facilities as energy property</header> 
<subparagraph id="HB1163D541FC84838A3B6DDF991D38A60"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of any qualified property (as defined in paragraph (5)(D)) which is part of a specified clean hydrogen production facility—</text> 
<clause id="HC955B2C98DCB4BE4A77F71DE6DDEB963"><enum>(i)</enum><text>such property shall be treated as energy property for purposes of this section, and</text></clause> 
<clause id="HEC7B24F841624A08A478DF71F0C30076"><enum>(ii)</enum><text>the energy percentage with respect to such property is—</text> 
<subclause id="HAC5422D3A6094E76A61142F60B79D934"><enum>(I)</enum><text>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), 0.5 percent,</text></subclause> 
<subclause id="H98C3BA410C6F4449A6CFE9BE0605DEDB"><enum>(II)</enum><text display-inline="yes-display-inline">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,</text></subclause> 
<subclause id="HF8C581FC411C453FAD76EEB327B3E85E"><enum>(III)</enum><text>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, 2 percent, </text></subclause> 
<subclause id="HA5AD0EEAC9154299B02A408D8273DABF"><enum>(IV)</enum><text>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, 3 percent, and </text></subclause> 
<subclause id="H53F1E98E7A3D4E7BB0B1670737639345"><enum>(V)</enum><text display-inline="yes-display-inline">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.</text></subclause></clause></subparagraph> 
<subparagraph id="HE9182BAC623647879175A86881D143AB"><enum>(B)</enum><header>Denial of production credit</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H674E10D2020A4C7CAF75B10DD8063DE6"><enum>(C)</enum><header>Specified clean hydrogen production facility</header><text>For purposes of this paragraph, the term <quote>specified clean hydrogen production facility</quote> means any qualified clean hydrogen production facility (as defined in section 45X(c)(3)) or any portion of such facility—</text> 
<clause id="HEBA8B8BD81F64225B5806EB2CAA50116"><enum>(i)</enum><text>which is placed in service after December 31, 2021, and</text></clause> 
<clause id="HFA019A85CFD04D509D851C9179E6406C"><enum>(ii)</enum><text>with respect to which—</text> 
<subclause id="H4835AC318894475CA9D6ABD3202CA566"><enum>(I)</enum><text>no credit has been allowed under section 45X or 45Q, and</text></subclause> 
<subclause id="H1CE2224844AF462F9787E3C2DB2CE8C2"><enum>(II)</enum><text>the taxpayer makes an irrevocable election to have this paragraph apply.</text></subclause></clause></subparagraph> 
<subparagraph id="HFE140C787ECE4D6BA7CEB9D210E07380"><enum>(D)</enum><header>Qualified clean hydrogen</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>qualified clean hydrogen</quote> has the meaning given such term by section 45X(c)(2).</text></subparagraph> 
<subparagraph id="H6D31964D839D47138522706FB0B8C1CF"><enum>(E)</enum><header>Regulations</header><text>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—</text> 
<clause id="H482E643359F24ABB8F7B6C6471A6AA45"><enum>(i)</enum><text>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</text></clause> 
<clause id="H488689BB34D34DA8A23121701D3D22EA"><enum>(ii)</enum><text>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).</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HE3A8C3ABEF544849A6D92AED8983A105"><enum>(2)</enum><header>Effective date</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H990B191A018946979D46A2F449D8886E"><enum>(d)</enum><header>Termination of excise tax credit for hydrogen</header> 
<paragraph id="H96B398DDF3C64461B7AF826F2206A500"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H2A5A40A707244936916A1545D3BF70B2"><enum>(2)</enum><header>Conforming amendment</header><text>Section 6426(e)(2) is amended by striking <quote>(F)</quote> and inserting <quote>(E)</quote>.</text></paragraph> 
<paragraph id="H824BDCE1886041828076BF6955A9B80F"><enum>(3)</enum><header>Effective date</header><text>The amendments made by this subsection shall apply to fuel sold or used after December 31, 2021.</text></paragraph></subsection></section></part> 
<part id="H775734A107224B75AC960CBB33C6DDE1"><enum>3</enum><header>Green energy and efficiency incentives for individuals</header> 
<section id="HFC14310FBF464715B17466831C517AF7"><enum>136301.</enum><header>Extension, increase, and modifications of nonbusiness energy property credit</header> 
<subsection id="H640F609889C24334A62C0F95BE394DB0"><enum>(a)</enum><header>Extension of credit</header><text>Section 25C(g)(2) is amended by striking <quote>December 31, 2021</quote> and inserting <quote>December 31, 2031</quote>.</text></subsection> 
<subsection id="H48250FD0406848FD8690D99F08E54D90"><enum>(b)</enum><header>Increase in credit percentage for qualified energy efficiency improvements</header><text display-inline="yes-display-inline">Section 25C(a)(1) is amended by striking <quote>10 percent</quote> and inserting <quote>30 percent</quote>.</text></subsection> 
<subsection id="H7EF252D90E4A49C8998847190DB8A47D"><enum>(c)</enum><header>Application of annual limitation in lieu of lifetime limitation</header><text>Section 25C(b) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H85D49A13FB1E4FB69F1E6A455BAA7268" display-inline="no-display-inline"> 
<subsection id="H4F06C160741346EFAA11A7B562FA7F4D"><enum>(b)</enum><header>Limitations</header> 
<paragraph id="H50DE64283FA542C791637FFC3D30251C"><enum>(1)</enum><header>In general</header><text>The credit allowed under this section with respect to any taxpayer for any taxable year shall not exceed $1,200.</text></paragraph> 
<paragraph commented="no" id="H66135A8F8A91480A9F32F60241727BF5"><enum>(2)</enum><header>Windows</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H969F6667FB544FE298EC85E369A76EC7"><enum>(3)</enum><header>Doors</header><text>The credit allowed under this section by reason of subsection (a)(1) with respect to any taxpayer for any taxable year shall not exceed—</text> 
<subparagraph id="H9CD1EC789ED548D7AD2149B0955B31FB"><enum>(A)</enum><text>$250 in the case of any exterior door, and</text></subparagraph> 
<subparagraph id="HF8A0438AE51F4822A2A3D3D2DA8BD7B5"><enum>(B)</enum><text>$500 in the aggregate with respect to all exterior doors.</text></subparagraph></paragraph> 
<paragraph id="HCB8332E29C3843DB824271404E8144EE"><enum>(4)</enum><header>Certain property excluded from limitation</header><text>Amounts paid or incurred for property described in subsection (d)(2)(A)(ii), subsection (d)(2)(B), or subsection (d)(2)(C) shall not be subject to the limitation in paragraph (1) or factored in for purposes of calculating the limitation under such paragraph. </text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HCBF263BE586F4634BA775CB296DE1A5B"><enum>(d)</enum><header>Modifications related to qualified energy efficiency improvements</header> 
<paragraph id="H2379514B1EB34EE793CD5A0B82DD7C1C" commented="no"><enum>(1)</enum><header>Standards for energy efficient building envelope components</header><text>Section 25C(c)(2) is amended by striking <quote>meets—</quote> and all that follows through the period at the end and inserting the following:</text> 
<quoted-block style="OLC" id="H01C18EFD1CC94DC6A6280FA3A5428F65" display-inline="yes-display-inline"><text display-inline="yes-display-inline">meets—</text> 
<subparagraph id="H59B2A870AF6544159350921C2212F9C2"><enum>(A)</enum><text display-inline="yes-display-inline">in the case of an exterior window or skylight, Energy Star most efficient certification requirements</text></subparagraph> 
<subparagraph id="HF4914DED1A274B6BA24C5935E3BA49A8"><enum>(B)</enum><text display-inline="yes-display-inline">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. </text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HD018A87EE3C54C5EBB0D4BDA05E5E3ED" commented="no"><enum>(2)</enum><header>Roofs not treated as building envelope components</header><text>Section 25C(c)(3) is amended by adding <quote>and</quote> at the end of subparagraph (B), by striking <quote>, and</quote> at the end of subparagraph (C) and inserting a period, and by striking subparagraph (D).</text></paragraph> 
<paragraph id="H22F6FFA99E38408C9355C765C2910F22"><enum>(3)</enum><header>Air sealing insulation added to definition of building envelope component</header><text>Section 25C(c)(3)(A) is amended by striking <quote>material or system</quote> and inserting <quote>material or system, including air sealing material or system,</quote>. </text></paragraph></subsection> 
<subsection id="H3AE75C3B4A454113983475A0636B6241"><enum>(e)</enum><header>Modification of residential energy property expenditures</header><text>Section 25C(d) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H7BDF0758089B46DD85BA4B3218DE409E" display-inline="no-display-inline"> 
<subsection id="H738C5474524D43ADA8398B2FAC415DD4"><enum>(d)</enum><header>Residential energy property expenditures</header><text display-inline="yes-display-inline">For purposes of this section—</text> 
<paragraph id="H7A1BBEE1E63447B981060EB4290F0043"><enum>(1)</enum><header>In general</header><text>The term <quote>residential energy property expenditures</quote> means expenditures made by the taxpayer for qualified energy property which is—</text> 
<subparagraph id="HC9D917F584B8409298FFFDB34528C17B"><enum>(A)</enum><text>installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and</text></subparagraph> 
<subparagraph id="HE4D79029C3074977A4A30B1A6EA6F0B2"><enum>(B)</enum><text>originally placed in service by the taxpayer.</text></subparagraph><continuation-text continuation-text-level="paragraph">Such term includes expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property.</continuation-text></paragraph> 
<paragraph id="HF8E0019F4AFA40CE844B5BDBC5EF213A"><enum>(2)</enum><header>Qualified energy property</header><text>The term <quote>qualified energy property</quote> means:</text> 
<subparagraph id="H67F3ADFE1BF14CF8BF1DAE2DBE246D91"><enum>(A)</enum><text>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:</text> 
<clause id="HC049C51C221C465598C5EC8D04F66A09"><enum>(i)</enum><text>An electric heat pump water heater.</text></clause> 
<clause id="H0609C54531C44A588F1DF902A3B861D8"><enum>(ii)</enum><text>An electric heat pump.</text></clause> 
<clause id="H180735FD9D04420FAB67946575B49681"><enum>(iii)</enum><text>A central air conditioner.</text></clause> 
<clause id="H7FE4C0CA798E4F58A13D438715C59544"><enum>(iv)</enum><text>A natural gas, propane, or oil water heater.</text></clause> 
<clause id="H259AB2A3EF04441C853DC4035C73FB08"><enum>(v)</enum><text>A natural gas, propane, or oil furnace or hot water boiler.</text></clause></subparagraph> 
<subparagraph id="H7CB3907397EA4001829DAACFF07EACB0"><enum>(B)</enum><text display-inline="yes-display-inline">A geothermal heat pump which meets such requirements of the Energy Star program as are in effect at the time that the expenditure for such equipment is made.</text></subparagraph> 
<subparagraph id="H38550C1601644C618D36AE607DE6E096"><enum>(C)</enum><text>A biomass stove—</text> 
<clause id="H78030B0FDBAE412C9CD134AAD52822E3"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="H2F422E440DAC43BB94993DFC73575DDD"><enum>(ii)</enum><text>which has a thermal efficiency rating of at least 75 percent (measured by the higher heating value of the fuel).</text></clause></subparagraph> 
<subparagraph id="H9E9BBEE3D7B44A22B943DFCF15BE2B29"><enum>(D)</enum><text>Any oil furnace or hot water boiler which—</text> 
<clause id="H6A9C4CBE2F254A9895DEEDF8DFD99654"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="H729140F3805A49BB9BDF242A48067460"><enum>(ii)</enum><text display-inline="yes-display-inline">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.</text></clause></subparagraph></paragraph> 
<paragraph id="HFE829D26D7D3413BA9C4232549855A05"><enum>(3)</enum><header>Eligible fuel</header><text display-inline="yes-display-inline">For purposes of paragraph (2), the term <quote>eligible fuel</quote> means biodiesel and renewable diesel (within the meaning of section 40A) and second generation biofuel (within the meaning of section 40).</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H751FB8ED00594852BA4ECA52E357B883"><enum>(f)</enum><header>Home energy audits</header> 
<paragraph id="H48A1875B7CED411A9D7A3F1B59DB9CB6"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 25C(a) is amended by striking <quote>and</quote> at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting <quote>, and</quote>, and by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="H7EBCE9CAF47B4C71BA33F5DE20F44CF2" display-inline="no-display-inline"> 
<paragraph id="HC3BF5130A79F481EA79613B5FC62F973"><enum>(3)</enum><text display-inline="yes-display-inline">30 percent of the amount paid or incurred by the taxpayer during the taxable year for home energy audits.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H4785845A50AB4BAE90E55835C9FC4BEF"><enum>(2)</enum><header>Limitation</header><text>Section 25C(b), as amended by subsection (c), is amended adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HB961C710CE1A4541ABD057D0CDBC664F" display-inline="no-display-inline"> 
<paragraph id="HBE26D044539446C4A8BA672CA4BAC8C5"><enum>(4)</enum><header>Home energy audits</header> 
<subparagraph id="H5068D399CD59402DA039D63D03ECCE6E"><enum>(A)</enum><header>Dollar limitation</header><text>The amount of the credit allowed under this section by reason of subsection (a)(3) shall not exceed $150.</text></subparagraph> 
<subparagraph id="HE2D81C0123DF47E1A02EE64929D455CF"><enum>(B)</enum><header>Substantiation requirement</header><text>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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H6CAE4C9F6AA74B93BD5A3FC61EDD747A"><enum>(3)</enum><header>Home energy audits</header> 
<subparagraph id="HE952EA9F30C942AC8DA2E97689CE43D0"><enum>(A)</enum><header>In general</header><text>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:</text> 
<quoted-block style="OLC" id="HDDD35263D9D743B69C08A69694B5A9D4" display-inline="no-display-inline"> 
<subsection id="H1C397E4B36024987A10EDF58E3B2F994"><enum>(e)</enum><header>Home energy audits</header><text display-inline="yes-display-inline">For purposes of this section, the term <term>home energy audit</term> 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—</text> 
<paragraph id="H0055CCE16A504C26B566B4A78C44BECD"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H26BBB710DF1C4BAB8B2ACA6728AAB92D"><enum>(2)</enum><text>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. </text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H5F6A05A230C9481E8739864A44FBA06C"><enum>(B)</enum><header>Conforming amendment</header><text>Section 1016(a)(33) is amended by striking <quote>section 25C(f)</quote> and inserting <quote>section 25C(g)</quote>.</text></subparagraph></paragraph> 
<paragraph id="H6FA950F6B9B84742AE5E01B634C75F1A"><enum>(4)</enum><header>Lack of substantiation treated as mathematical or clerical error</header><text>Section 6213(g)(2) is amended—</text> 
<subparagraph id="H751E87D8BE564E11BC61D14B183F0D33"><enum>(A)</enum><text>in subparagraph (P), by striking <quote>and</quote> at the end,</text></subparagraph> 
<subparagraph id="HB18C8171AFB445098E0BF16EF0B576CB"><enum>(B)</enum><text>in subparagraph (Q), by striking the period at the end and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="HC2865DD5A0874843BFF5BA2F38BC27E0"><enum>(C)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H203C1DEFC2DB49CAA23EC9EBEC3B0D6D"> 
<subparagraph id="H0D239961823445529A37CAF1EAB5905D"><enum>(R)</enum><text>an omission of correct information or documentation required under section 25C(b)(4)(B) (relating to home energy audits) to be included on a return.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="HBC10EE647DBA4082B9D83C8500AE209E"><enum>(g)</enum><header>Identification number requirement</header> 
<paragraph id="HA973C2EA7B0F4AABABB67598DA12036A"><enum>(1)</enum><header>In general</header><text>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:</text> 
<quoted-block style="OLC" id="HCF22036223A44CDC80B6C506932D6873" display-inline="no-display-inline"> 
<subsection id="H327A9C18F3474776891BE42F9D1A3A94"><enum>(h)</enum><header>Product identification number requirement</header> 
<paragraph id="HACA1BDEF53314F46A3DD20310D819004"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">No credit shall be allowed under subsection (a) with respect to any item of specified property placed in service after December 31, 2023, unless—</text> 
<subparagraph id="HE19EB2CBAB3B48FFB5665E45A90A65D6"><enum>(A)</enum><text>such item is produced by a qualified manufacturer, and</text></subparagraph> 
<subparagraph id="HE1E8BFAA9D394E5EBE13DEB4A1491782"><enum>(B)</enum><text>the taxpayer includes the qualified product identification number of such item on the return of tax for the taxable year.</text></subparagraph></paragraph> 
<paragraph id="H8E7F265BA9EF402BA7CFBD71C4CAC4FF"><enum>(2)</enum><header>Qualified product identification number</header><text>For purposes of this section, the term <quote>qualified product identification number</quote> 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).</text></paragraph> 
<paragraph id="HAFD07E39C2304BCF9F8780844A3C4E33"><enum>(3)</enum><header>Qualified manufacturer</header><text>For purposes of this section, the term <quote>qualified manufacturer</quote> means any manufacturer of specified property which enters into an agreement with the Secretary which provides that such manufacturer will—</text> 
<subparagraph id="H649D9987C3954D8B8C749CE81CDC50D5"><enum>(A)</enum><text>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), </text></subparagraph> 
<subparagraph id="HE6D5584892DB41ACA0F10ADF5F4D176E"><enum>(B)</enum><text>label such item with such number in such manner as the Secretary may provide, and</text></subparagraph> 
<subparagraph id="HDCAA173C85924C648C698E93B8B8F418"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H4B8F3C66188A4DAABAEDFF0C2F7A1D66"><enum>(4)</enum><header>Specified property</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <quote>specified property</quote> means any qualified energy property and any property described in subparagraph (B) or (C) of subsection (c)(3). </text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HC979D2E47B50498D88CBC02BF2A822C0"><enum>(2)</enum><header>Omission of correct product identification number treated as mathematical or clerical error</header><text>Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended—</text> 
<subparagraph id="H972C01630338402F82EFE248FCD420DA"><enum>(A)</enum><text>in subparagraph (Q), by striking <quote>and</quote> at the end,</text></subparagraph> 
<subparagraph id="H4A1E2F57568142C3A8B6EB170E8B4D28"><enum>(B)</enum><text>in subparagraph (R), by striking the period at the end and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="HE67C34F775104C39A683674A4CE4A583"><enum>(C)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H277FEBBDD8AF48AAA3CDD97B7C02642A"> 
<subparagraph id="H6DBE0CAA80224F008DF5992F6F0EFCD5"><enum>(S)</enum><text>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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="H53D134AC8FC94647A426D6C2D0558337"><enum>(h)</enum><header>Effective dates</header> 
<paragraph id="H1D2F6D68CF934A09B80CC27267E7BA07"><enum>(1)</enum><header>In general</header><text>Except as otherwise provided by this subsection, the amendments made by this section shall apply to property placed in service after December 31, 2021.</text></paragraph> 
<paragraph id="H70A0726C65B64D6AB5FAA8ABFAB09007"><enum>(2)</enum><header>Home energy audits</header><text>The amendments made by subsection (f) shall apply to amounts paid or incurred after December 31, 2021.</text></paragraph> 
<paragraph id="H5386D6E707424B08987BFCC8805429A9"><enum>(3)</enum><header>Identification number requirement</header><text>The amendments made subsection (g) shall apply to property placed in service after December 31, 2023.</text></paragraph></subsection></section> 
<section id="H0931C3A7B9D64CA1A70FFF206D872B32"><enum>136302.</enum><header>Residential energy efficient property</header> 
<subsection id="H6EADD1BC82B94E18B5C1184B7DEFE7DE"><enum>(a)</enum><header>Extension of credit</header> 
<paragraph id="H0821FE606BB24E9F81186CA17BAF11E7"><enum>(1)</enum><header>In general</header><text>Section 25D(h) is amended by striking <quote>December 31, 2023</quote> and inserting <quote>December 31, 2033</quote>.</text></paragraph> 
<paragraph id="HC8BE9302102C47EDAB229C9A2F73A80D"><enum>(2)</enum><header>Application of phaseout</header><text>Section 25D(g) is amended—</text> 
<subparagraph id="H1314869B00CF41D4834635DB082A061C"><enum>(A)</enum><text>by striking <quote>before January 1, 2023</quote> in paragraph (2) and inserting <quote>before January 1, 2022</quote>, </text></subparagraph> 
<subparagraph id="H84C8FE4CD3BC4D37AA7A995D39306840"><enum>(B)</enum><text>by striking <quote>and</quote> at the end of paragraph (2),</text></subparagraph> 
<subparagraph id="H69B5C42B305340C8B0DB66AFECF47069"><enum>(C)</enum><text>by redesignating paragraph (3) as paragraph (5) and by inserting after paragraph (2) the following new paragraphs:</text> 
<quoted-block style="OLC" id="H1F0DBC2A22E3499990D03AA5C8C2CF9C" display-inline="no-display-inline"> 
<paragraph id="H60772BB1B45B4507B943EFEFFD86E85F"><enum>(3)</enum><text display-inline="yes-display-inline">in the case of property placed in service after December 31, 2021, and before January 1, 2032, 30 percent,</text></paragraph> 
<paragraph id="H2E6569238C9443508CAEF467DA7B877E"><enum>(4)</enum><text display-inline="yes-display-inline">in the case of property placed in service after December 31, 2031, and before January 1, 2033, 26 percent, and</text></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H4727861198C040B19411F73DA997216A"><enum>(D)</enum><text>by striking <quote>December 31, 2022, and before January 1, 2024</quote> in paragraph (5) (as so redesignated) and inserting <quote>December 31, 2032, and before January 1, 2034</quote>. </text></subparagraph></paragraph></subsection> 
<subsection id="H9F0361C6E9A142BAAB7DC639A5005AFC"><enum>(b)</enum><header>Residential energy efficient property credit for battery storage technology</header> 
<paragraph id="H8D49ADC81DB04B889CF4C3E41519D79B"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 25D(a) is amended by striking <quote>and</quote> at the end of paragraph (5) and by inserting after paragraph (6) the following new paragraph:</text> 
<quoted-block style="OLC" id="H4B45A6B53D29420FA815BAADEDCC843B" display-inline="no-display-inline"> 
<paragraph id="HD70FF304400F40169CF158FE6134D93C"><enum>(7)</enum><text>the qualified battery storage technology expenditures,</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H87C7E2CA5FA14D72A1DA2062E3FA6BD2" commented="no"><enum>(2)</enum><header>Qualified battery storage technology expenditure</header><text>Section 25D(d) is amended by adding at the end the following new paragraph:</text> 
<quoted-block act-name="" id="H9351E55EC56347509BE1115EBC61A890" style="OLC"> 
<paragraph id="H2C1786A3E8954B42B80EDF0DEF6DBA08" commented="no"><enum>(7)</enum><header>Qualified battery storage technology expenditure</header><text display-inline="yes-display-inline">The term <term>qualified battery storage technology expenditure</term> means an expenditure for battery storage technology which—</text> 
<subparagraph id="H8DADB7FB440D457B9EA750FC2FFB72AF" commented="no"><enum>(A)</enum><text>is installed in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and </text></subparagraph> 
<subparagraph id="H0A6412A6EB6C43DB89A462921B852502" commented="no"><enum>(B)</enum><text>has a capacity of not less than 3 kilowatt hours.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H7424E727F1B44C229E95323762E880DB" commented="no"><enum>(c)</enum><header>Credit made refundable; installer requirements; treatment of certain possessions</header><text>Section 25D is amended by redesignating subsection (h) as subsection (k) and by inserting after subsection (g) the following new subsections: </text> 
<quoted-block style="OLC" id="HE1B912DF4E8146FEAE7A809D8BAB67AD" display-inline="no-display-inline"> 
<subsection id="HEEB6CE95F85A4AF0B5D363C8408A6D13" commented="no"><enum>(h)</enum><header>Credit made refundable for taxable years after 2021</header><text display-inline="yes-display-inline">In the case of any taxable year beginning after December 31, 2022, the credit allowed under subsection (a) shall be treated as a credit allowed under subpart C (and not allowed under this subpart).</text></subsection> 
<subsection id="HDBE43165839A46B4A3C1FA63AF813791"><enum>(i)</enum><header>Requirement for qualified installer</header> 
<paragraph id="HEE87150982DC486BA9CB2A72D4C292B3"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">No credit shall be allowed under this section with respect to any property described in subsection (a) placed in service after December 31, 2022 unless—</text> 
<subparagraph id="H036EBCD75A084296B36F83F2E5BC80F8"><enum>(A)</enum><text>such property is installed by a qualified installer, and</text></subparagraph> 
<subparagraph id="HEF526FCA487643B9ADFFDAE00066F404"><enum>(B)</enum><text>the taxpayer includes the qualified installation identification number described in paragraph (3) on the return of tax for the taxable year. </text></subparagraph></paragraph> 
<paragraph id="H7F2729DCAB644DC3AC43C2723F1438FB"><enum>(2)</enum><header>Qualified installer</header> 
<subparagraph id="HDA7AB87B408F48009A0147CD720344D7"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>qualified installer</quote> 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—</text> 
<clause id="HF24AC608AA984B76B53FDAE385D8376E"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="HB4F5EA4A116C4BF2B871CAD688BE845A"><enum>(ii)</enum><text display-inline="yes-display-inline">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.</text></clause></subparagraph> 
<subparagraph id="H42019ECCF4654306AB86044BC79EBC39"><enum>(B)</enum><header>Installer deemed to meet requirement</header><text display-inline="yes-display-inline">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. </text></subparagraph></paragraph> 
<paragraph id="HCC0BAFE8421B4CAFA50511FC694B34DA"><enum>(3)</enum><header>Qualified installation identification number</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>qualified installation identification number</quote> 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.</text></paragraph> 
<paragraph id="H9ED134B650FB430D8FEDC4D4FE643011"><enum>(4)</enum><header>Registration</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="HA0BE42D537AD47FD84DAC44D6A258973" commented="no" display-inline="no-display-inline"><enum>(j)</enum><header>Treatment of certain possessions</header> 
<paragraph id="H36A905A73DA04C8D941037D3D3E0DDD3" commented="no"><enum>(1)</enum><header>Payments to possessions with mirror code tax systems</header><text>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.</text></paragraph> 
<paragraph id="H605CA2DD9A4346779BF64CCDD15E45A7" commented="no"><enum>(2)</enum><header>Payments to other possessions</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H2C4CE53D3B054BEABB5C44C28FF31841" commented="no"><enum>(3)</enum><header>Mirror code tax system; treatment of payments</header><text>Rules similar to the rules of paragraphs (3), (4), and (5) of section 21(h) shall apply for purposes of this section. </text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H71046D51C8BB4752A1972A386628CDA6"><enum>(d)</enum><header>Certain expenditures disallowed</header><text>Section 25D is amended—</text> 
<paragraph id="H78382BF11AB5433D89FFB39F55A52415"><enum>(1)</enum><text>in subsection (a), by adding <quote>and</quote> at the end of paragraph (3), by striking the comma at the end of paragraph (4) and inserting a period, and by striking paragraphs (5) and (6), and</text></paragraph> 
<paragraph id="H4C2845BE049D416BB61EE96637698FAE"><enum>(2)</enum><text>in subsection (d), by striking paragraphs (5) and (6).</text></paragraph></subsection> 
<subsection id="HBC4E5F8BFA12476BB9A20C8039FF296D"><enum>(e)</enum><header>Conforming amendment</header><text>Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended—</text> 
<paragraph id="H6D822A755F38462CBE6211DB350DF1BD"><enum>(1)</enum><text>in subparagraph (T), by striking <quote>and</quote> at the end,</text></paragraph> 
<paragraph id="HC9F7C62C8095491884E4C3FA628A315B"><enum>(2)</enum><text>in subparagraph (U), by striking the period at the end and inserting <quote>, and</quote>, and</text></paragraph> 
<paragraph id="H3D3B8290C23F4F6888D948EA49887736"><enum>(3)</enum><text>by adding at the end the following: </text> 
<quoted-block style="OLC" id="H20A1882EE51E4DE5A36F4C11B069722A" display-inline="no-display-inline"> 
<subparagraph id="HBD67C29CD924457CB508E0EC878D5FBC"><enum>(V)</enum><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H95B0CD29692D4E3BB972F150FB785022" commented="no" display-inline="no-display-inline"><enum>(f)</enum><header>Effective dates</header> 
<paragraph id="H0E38E6DF21684BC5966669DD6296F589"><enum>(1)</enum><text>The amendments made by subsections (a), (b), (d), and (e) shall apply to expenditures made after December 31, 2021.</text></paragraph> 
<paragraph id="H9CB361A26B6949D5A587081CC8266B5C"><enum>(2)</enum><text>The amendments made by subsection (c) shall apply to expenditures made after December 31, 2022. </text></paragraph></subsection></section> 
<section commented="no" display-inline="no-display-inline" id="HADC2512A7C0D47DEB4CFF41949A34AD3" section-type="subsequent-section"><enum>136303.</enum><header>Energy efficient commercial buildings deduction</header> 
<subsection id="H12850DCFDCD7408B9E81BA0B2398D6F3"><enum>(a)</enum><header>Placed in service requirement</header><text display-inline="yes-display-inline">Section 179D(c)(2) is amended to read as follows: </text> 
<quoted-block style="OLC" id="H56C84D802D524687A016268ACC558888" display-inline="no-display-inline"> 
<paragraph id="H683ED13778FB4166B6265B211DF38BF4"><enum>(2)</enum><header>Reference Standard 90.1</header><text display-inline="yes-display-inline">The term <quote>Reference Standard 90.1</quote> means, with respect to any property, the more recent of—</text> 
<subparagraph id="H1DFC389094FE40A88B87FE6EA115DF8D"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H799E9D21424C431D9B412EA556F04A85"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H438E1E6F41A24A3D82D422074E7D7FBB" commented="no"><enum>(b)</enum><header>Temporary increase in deduction, etc.</header><text display-inline="yes-display-inline">Section 179D is amended by adding at the end the following:</text> 
<quoted-block style="OLC" id="H4213876E1B534EBDA4FD6D50444F3462" display-inline="no-display-inline"> 
<subsection id="HC02A746F091A49058510FEA32237D7C4"><enum>(i)</enum><header>Temporary rules</header><text display-inline="yes-display-inline"/> 
<paragraph id="H6CD4D5D9ECBD4F1BA72DE51B56CBF424"><enum>(1)</enum><header>Period of application</header><text display-inline="yes-display-inline">The provisions of this subsection shall apply only to taxable years beginning after December 31, 2021, and before January 1, 2032.</text></paragraph> 
<paragraph id="HCBAF4E4DA05A4075ACB301511214F02C"><enum>(2)</enum><header>Modification of efficiency standard</header><text display-inline="yes-display-inline">Subsection (c)(1)(D) shall be applied by substituting <quote>25</quote> for <quote>50</quote>.</text></paragraph> 
<paragraph id="H62FFDC8E41B143C38FB0164C9385E9EE"><enum>(3)</enum><header>Maximum amount of deduction</header> 
<subparagraph id="H5ECF7D57D428404F8BB89218779547EE"><enum>(A)</enum><header>In general</header><text>The deduction under subsection (a) with respect to any building for any taxable year shall not exceed the excess (if any) of—</text> 
<clause id="H451B1BA1AD4948D19F74450169094E6A"><enum>(i)</enum><text>the product of—</text> 
<subclause id="H32DB187D3F2F47CEB281C131C810129D"><enum>(I)</enum><text>the applicable dollar value, and</text></subclause> 
<subclause id="H0E2489374F094159A4DFFA745F679604"><enum>(II)</enum><text>the square footage of the building, over</text></subclause></clause> 
<clause id="HE59405B7935C4F9AB9ED6752C5AA0951"><enum>(ii)</enum><text>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).</text></clause></subparagraph> 
<subparagraph id="H6C5597E90AB6465E98E05AF2A34CEF43"><enum>(B)</enum><header>Applicable dollar value</header><text>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.</text></subparagraph> 
<subparagraph id="HAC47A12FD79646AE86328B32F52CBBE6"><enum>(C)</enum><header>Application of inflation adjustment</header><text>Subsection (g) shall be applied—</text> 
<clause id="HEDCC22B5311F4B1A87D02DE1CCAE40AB"><enum>(i)</enum><text>by substituting <quote>2022</quote> for <quote>2020</quote>,</text></clause> 
<clause id="H51DFE9ED55BD4F0E81CA5ED2B14F37C0"><enum>(ii)</enum><text>by substituting <quote>subsection (i)(3)(B)</quote> for <quote>subsection (b) or subsection (d)(1)(A)</quote>, and</text></clause> 
<clause id="HFA0917C191004DA7893D29BA67D4FDCB"><enum>(iii)</enum><text>by substituting <quote>2021</quote> for <quote>2019</quote>. </text></clause></subparagraph> 
<subparagraph id="H4C02ADE4694F47EEB9CA3C56B23D05DE"><enum>(D)</enum><header>Limitation to apply in lieu of current limitation and partial allowance</header><text>Subsections (b) and (d)(1) shall not apply.</text></subparagraph></paragraph> 
<paragraph id="H28BB45F255DB41AFAB852877224632BB" display-inline="no-display-inline"><enum>(4)</enum><header>Increased credit amount for certain property</header> 
<subparagraph id="H1F0438C78C5F4699910CE90295513FC2"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of any property which satisfies the requirements of subparagraph (B), paragraph (3)(B) shall be applied by substituting <quote>$2.50</quote> for <quote>$0.50</quote>, <quote>$.10</quote> for <quote>$.02</quote>, and <quote>$5.00</quote> for <quote>$1.00</quote>.</text></subparagraph> 
<subparagraph id="HF5ABEDAF45E147029FB1316A6606300E"><enum>(B)</enum><header>Project requirements</header><text display-inline="yes-display-inline">A project meets the requirements of this subparagraph if it is one of the following: </text> 
<clause id="H59949BFF38FB46E59E4321BC9ECCA4B4"><enum>(i)</enum><text display-inline="yes-display-inline">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).</text></clause> 
<clause id="HC5EF9F2F1EFB4CDBA7381AB0CC43FA21"><enum>(ii)</enum><text display-inline="yes-display-inline">A building or qualified retrofit plan the construction of which satisfies the requirements of paragraphs (5) and (6).</text></clause></subparagraph></paragraph> 
<paragraph id="HA62ABE9398C64F7D8A2C6AE91A64AC95"><enum>(5)</enum><header>Prevailing wage requirements</header> 
<subparagraph id="H05CFC36C65424C5B8C3F19DBA1B67B0B"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H208EF0D227AF483680309E3B593CBBB3"><enum>(B)</enum><header>Correction and penalty related to failure to satisfy wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(8)(B) shall apply.</text></subparagraph></paragraph> 
<paragraph id="HBF34929E02424A948D5FF4C763CD8ACE"><enum>(6)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(9) shall apply. </text></paragraph> 
<paragraph id="H3B748603411C45CCAE858398BF3D3070"><enum>(7)</enum><header>Allocation of deduction by certain tax-exempt entities</header> 
<subparagraph id="HDE6E8EEE9CBD4C338C7519959ACF87BD"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subparagraph> 
<subparagraph id="H23C72DD125EA49DC8F82CA0AD90528E4"><enum>(B)</enum><header>Specified tax-exempt entity</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>specified tax-exempt entity</quote> means—</text> 
<clause id="H197277C7974A43F1B7E7691862B61041"><enum>(i)</enum><text display-inline="yes-display-inline">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,</text></clause> 
<clause id="H45716A86622648D8AF4C49B91F9F3A70"><enum>(ii)</enum><text>any Indian tribal government (within the meaning of section 139E), and</text></clause> 
<clause id="HD8A577DE3B40410EAA15D0D9F120C386"><enum>(iii)</enum><text>any organization exempt from tax imposed by this chapter.</text></clause></subparagraph></paragraph> 
<paragraph id="HF1DF221DE2F54971B41D556091E7C376"><enum>(8)</enum><header>Alternative deduction for energy efficient retrofit building property</header> 
<subparagraph id="H865089ED66804628916334946E8CF910"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H6567A51AABEB479B8394CBA624B9D9F9"><enum>(i)</enum><text display-inline="yes-display-inline">the excess described in paragraph (3) (determined by substituting <quote>energy usage intensity</quote> for <quote>total annual energy and power costs</quote> in subparagraph (B) thereof), or</text></clause> 
<clause id="H57D3F3D356A74579ADA93B215C77FA53"><enum>(ii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="H87F8E58F66AD41318C9377D12501F7FA"><enum>(B)</enum><header>Qualified retrofit plan</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>qualified retrofit plan</quote> 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—</text> 
<clause id="H4BE774B0A2134C9C8F97C327CAB666FF"><enum>(i)</enum><text>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,</text></clause> 
<clause id="H2849881D2D6A46ACB3F6ABCD5D2211C1"><enum>(ii)</enum><text>certify the status of property installed pursuant to such plan as meeting the requirements of clauses (ii) and (iii) subparagraph (C), and</text></clause> 
<clause id="H2A0E124369ED408CAE2EDBE1FF199AE2"><enum>(iii)</enum><text display-inline="yes-display-inline">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.</text></clause></subparagraph> 
<subparagraph id="H4CD98F723E5A49A497F8CB55EE04897B"><enum>(C)</enum><header>Energy efficient retrofit building property</header><text>For purposes of this paragraph, the term <quote>energy efficient retrofit building property</quote> means property—</text> 
<clause id="H061ADCF4A3574731AC479C563B77F36E"><enum>(i)</enum><text display-inline="yes-display-inline">with respect to which depreciation (or amortization in lieu of depreciation) is allowable,</text></clause> 
<clause id="HEE684E22A5FA4C6E8AD9C0D1E178C4C8"><enum>(ii)</enum><text>which is installed on or in any qualified building,</text></clause> 
<clause id="H6C141DE815684084BB93FEA07E4D4179"><enum>(iii)</enum><text>which is installed as part of—</text> 
<subclause id="HC8B79BBD03EF49B9AF1DAE18770CFF6A"><enum>(I)</enum><text>the interior lighting systems,</text></subclause> 
<subclause id="H6BEA76203CB34FEAAC4A7DDCCA888FEF"><enum>(II)</enum><text>the heating, cooling, ventilation, and hot water systems, or</text></subclause> 
<subclause id="H25B29379F27D4726968C261D83CB6849"><enum>(III)</enum><text>the building envelope, and</text></subclause></clause> 
<clause id="HDE5234F3AC9649F594D77F3CD1CDB212"><enum>(iv)</enum><text>which is certified in accordance with subparagraph (B)(ii) as meeting the requirements of clauses (ii) and (iii). </text></clause></subparagraph> 
<subparagraph id="H5D04BEBB0FB7437F9D435651EDF7D7FA"><enum>(D)</enum><header>Qualified building</header><text>For purposes of this paragraph, the term <quote>qualified building</quote> means any building which—</text> 
<clause id="HDE9378E727D04965BCD3812FCB2E6A5F"><enum>(i)</enum><text>is located in the United States, and</text></clause> 
<clause id="HB75DD3A6AF95477E8242CD6EAB3301FA"><enum>(ii)</enum><text>was originally placed in service not less than 5 years before the establishment of the qualified retrofit plan with respect to such building.</text></clause></subparagraph> 
<subparagraph id="HE659C45F965D472BBB28D8A77AA48C5C"><enum>(E)</enum><header>Qualifying final certification</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>qualifying final certification</quote> 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.</text></subparagraph> 
<subparagraph id="H8E37043074E34EC0928B2769F13BA6D8"><enum>(F)</enum><header>Baseline energy usage intensity</header> 
<clause id="H8C2B3A66BA0548B997E9C2B1AFECF065"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">The term <quote>baseline energy usage intensity</quote> 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).</text></clause> 
<clause id="H7818CC7BE4FA462183FE1702A55F44F2"><enum>(ii)</enum><header>Determination of adjustment</header><text display-inline="yes-display-inline">For purposes of clause (i), the adjustments described in such clause shall be determined in such manner as the Secretary may provide.</text></clause></subparagraph> 
<subparagraph id="H0D3AE22DD25A4E609FE894E46266D1ED"><enum>(G)</enum><header>Other definitions</header><text display-inline="yes-display-inline">For purposes of this paragraph—</text> 
<clause id="HEAAEC800E49B4215A7FAD1EADFA077F9"><enum>(i)</enum><header>Energy usage intensity</header><text>The term <quote>energy usage intensity</quote> 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.</text></clause> 
<clause id="H54B32903D7884C6CAB348F987E34115F"><enum>(ii)</enum><header>Qualified professional</header><text>The term <quote>qualified professional</quote> means an individual who is a licensed architect or a licenced engineer and meets such other requirements as the Secretary may provide.</text></clause></subparagraph> 
<subparagraph id="HEF712AD986B94E1AB49CA634693EE615"><enum>(H)</enum><header>Coordination with deduction otherwise allowed under subsection <enum-in-header>(a)</enum-in-header></header> 
<clause id="HC3B27EF6499346278BE6CFBC8D337AC6"><enum>(i)</enum><header>In general</header><text>In the case of any building with respect to which an election is made under subparagraph (A), the term <quote>energy efficient commercial building property</quote> shall not include any energy efficient retrofit building property with respect to which a deduction is allowable under this paragraph.</text></clause> 
<clause id="H54D554AEB0AE4C528A93E499761A941C"><enum>(ii)</enum><header>Certain rules not applicable</header> 
<subclause id="H1CC8A65CE50948E7A758B236644295B0"><enum>(I)</enum><header>In general</header><text>Except as provided in subclause (II), subsection (d) shall not apply for purposes of this paragraph.</text></subclause> 
<subclause id="H4EF872B6BCBB4820B813029B06AD2E2D"><enum>(II)</enum><header>Allocation of deduction by certain tax-exempt entities</header><text>Rules similar to subsection (d)(4) (determined after application of paragraph (5)) shall apply for purposes of this paragraph.</text></subclause></clause></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HD15D426D3B7D4A0E85E3AD72BDADB129"><enum>(c)</enum><header>Application to real estate investment trust earnings and profits</header><text display-inline="yes-display-inline">Section 312(k)(3)(B) is amended—</text> 
<paragraph id="H2774E8AD7C0C48809EA96955D3A32D9F"><enum>(1)</enum><text>by striking <quote>for purposes of computing the earnings and profits of a corporation</quote> and inserting the following: </text> 
<quoted-block style="OLC" id="H66C3A0AB7B8B4EC0BFA60FA0A9C0D5C4" display-inline="no-display-inline"> 
<clause id="HF7CABAFE88E64E48BA4D53486242E861"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of computing the earnings and profits of a corporation, except as provided in clause (ii)</text></clause><after-quoted-block>, and</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H105C14BD4FBA49B595C9EA03071D4C17"><enum>(2)</enum><text>by adding at the end the following new clause: </text> 
<quoted-block style="OLC" id="H24B42562C3AB478EA658925239BAAC70" display-inline="no-display-inline"> 
<clause id="H1803660C87094CBC9D625FCB76256B8A"><enum>(ii)</enum><header>Special rule</header><text display-inline="yes-display-inline">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.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HC99C406B8A334996B29ED17C33BA34DE"><enum>(d)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline">Section 179D(d)(2) is amended by striking <quote>not later than the date that is 2 years before the date that construction of such property begins</quote> and inserting <quote>not later than the date that is 4 years before the date such property is placed in service</quote>. </text></subsection> 
<subsection commented="no" display-inline="no-display-inline" id="HB40A97B63D504190AA9A769F1BBB8C8A"><enum>(e)</enum><header>Effective date</header> 
<paragraph id="H4AE272F0FB62431F9E99FC96777F8BDD"><enum>(1)</enum><header>In general</header><text>Except as otherwise provided in this subsection, the amendment made by this section shall apply to taxable years beginning after December 31, 2021.</text></paragraph> 
<paragraph id="HE8CE81B30CEE4AEBB8A2F4F8C8F1D583"><enum>(2)</enum><header>Alternative deduction for energy efficient retrofit building property</header><text>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.</text></paragraph></subsection></section> 
<section id="HC13904ED7FF54284A531434C2BE956DE" display-inline="no-display-inline" section-type="subsequent-section"><enum>136304.</enum><header>Extension, increase, and modifications of new energy efficient home credit</header> 
<subsection id="H173E677B23FF42B1997ABF46C5C5B7FF"><enum>(a)</enum><header>Extension of credit</header><text>Section 45L(g) is amended by striking <quote>December 31, 2021</quote> and inserting <quote>December 31, 2031</quote>.</text></subsection> 
<subsection id="HFCBF9EF854284DDEA6CDCECAD602A06B"><enum>(b)</enum><header>Increase in credit amounts</header><text display-inline="yes-display-inline">Section 45L(a)(2) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H06D76956F5084AED94233E549A5973D7" display-inline="no-display-inline"> 
<paragraph id="H165A807960114805BD698F088DBB053D"><enum>(2)</enum><header>Applicable amount</header><text display-inline="yes-display-inline">For purposes of paragraph (1), the applicable amount is an amount equal to—</text> 
<subparagraph id="HCD199A9BBE3B48DFA7CEE058A50F79B4"><enum>(A)</enum><text display-inline="yes-display-inline">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—</text> 
<clause id="HF9C8DD93F3624C6E9BD688CC900B140A"><enum>(i)</enum><text>that is described in subsection (c)(1)(A) (and not described in subsection (c)(1)(B)), $2,500, and</text></clause> 
<clause id="H79AED5D05565410699BFDE026FD9D869"><enum>(ii)</enum><text>that is described in subsection (c)(1)(B), $5000, and</text></clause></subparagraph> 
<subparagraph id="H29D51E947BFE4619819C59CC66447F5B"><enum>(B)</enum><text display-inline="yes-display-inline">in the case of a dwelling unit which is part of a building eligible to participate in the Energy Star Multifamily New Construction Program—</text> 
<clause id="HA6E3FA6B1014466893945C87C60F4A4C"><enum>(i)</enum><text>that is described in subsection (c)(1)(A) (and not described in subsection (c)(1)(B)), $500, and</text></clause> 
<clause id="H2123E954428B4D899CE270BA538441F5"><enum>(ii)</enum><text>that is described in subsection (c)(1)(B), $1000.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H886BFE43BDB24E81B0606A697FA73A5B"><enum>(c)</enum><header>Modification of energy saving requirements</header><text>Section 45L(c) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H01D85BCB4BD6441AA4E9D0F93066AA16" display-inline="no-display-inline"> 
<subsection id="HB0B00F43B7AD4FB1B3209818C039FA20"><enum>(c)</enum><header>Energy saving requirements</header> 
<paragraph id="HD0DDD32972AB44849EA4E9C70DCE164E"><enum>(1)</enum><header>In general</header><text>A dwelling unit meets the energy saving requirements of this subsection if—</text> 
<subparagraph id="H61D9BD0933E141B9AD2A92A7D46B9A5F"><enum>(A)</enum><text>such dwelling unit meets the requirements of paragraph (2) or (3) (whichever is applicable), or</text></subparagraph> 
<subparagraph id="H9F4CB642A39544C8B78747DB5E338D35"><enum>(B)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HB12B57D34F224ED58544B2ABD1F8766F"><enum>(2)</enum><header>Single-family home requirements</header><text>A dwelling unit meets the requirements of this paragraph if—</text> 
<subparagraph id="H6C5C934C42B44F80921E2DA064610DF3"><enum>(A)</enum><text display-inline="yes-display-inline">such dwelling unit meets—</text> 
<clause id="HA26E0F9F67D142559017B8CC3709C2DE"><enum>(i)</enum><text>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</text></clause> 
<clause id="HC8CFEB9CB234497196D26FFE3D12694E"><enum>(ii)</enum><text display-inline="yes-display-inline">in the case of a dwelling unit acquired after December 31, 2024, the Energy Star Single-Family New Homes National Program Requirements 3.2, </text></clause></subparagraph> 
<subparagraph id="H0A28BC9B95214320962B9402EC602D63"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H6AE7CCA396964A2AA2C8FC8C96427DDF"><enum>(C)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="HB086324F03A04CF0940EEBAB6EE4D8A8"><enum>(3)</enum><header>Multi-family home requirements</header><text>A dwelling unit meets the requirements of this paragraph if—</text> 
<subparagraph id="H412BD3BB02804B8A84D4E2A40A2CFB55"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H277647BB20C641CE854C0A55CFCDBEAE"><enum>(B)</enum><text display-inline="yes-display-inline">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).</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HB0F252B4CEC4484F95E6A2077C48B14A"><enum>(d)</enum><header>Prevailing wage requirement</header><text display-inline="yes-display-inline">Section 45L is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection:</text> 
<quoted-block style="OLC" id="HE2E9EB69A93D4980895B4EAFBDC45149" display-inline="no-display-inline"> 
<subsection id="H7D845BE3EB814EA0B68DF1355AA401DA"><enum>(g)</enum><header>Prevailing wage requirement</header> 
<paragraph id="H4B4A22DC31D246D99BA0ECC815B38881"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H5DAEB3EB2B5D4322814D73D3B581F22F"><enum>(A)</enum><text>$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</text></subparagraph> 
<subparagraph id="HE6E06BA4D2B641CC90C09D40A6C3F0EE"><enum>(B)</enum><text>$5,000 in the case of a residence described in (c)(1)(B).</text></subparagraph></paragraph> 
<paragraph id="H285C05DA737F4B51B2A82606F3DB94B0"><enum>(2)</enum><header>Prevailing wage requirements</header> 
<subparagraph id="H20736D3A03294A7B9E004C30416E0AD6"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HAFEC01FD23194368AAF017A93F69FC4E"><enum>(B)</enum><header>Correction and penalty related to failure to satisfy wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(8)(B) shall apply.</text></subparagraph></paragraph> 
<paragraph id="H7E88EEA1CF674476A5D77E14829F9F98" commented="no"><enum>(3)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H2E2B497B299848B98E6A62FBF5A0E6B1"><enum>(e)</enum><header>Effective dates</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to dwelling units acquired after December 31, 2021.</text></subsection></section> 
<section id="H14681675D8C94B0C90A9FB61EFE45D2C" section-type="subsequent-section"><enum>136305.</enum><header>Modifications to income exclusion for conservation subsidies</header> 
<subsection id="HFA55290C1491461F9E099DA97EFCE31A"><enum>(a)</enum><header>In general</header><text>Section 136(a) is amended—</text> 
<paragraph id="HE5DAE7B0A1774E1C9B7E6BCEF5E958CB"><enum>(1)</enum><text>by striking <quote>any subsidy provided</quote> and inserting</text> 
<quoted-block display-inline="yes-display-inline" id="H10D30009186946FAA14DB83D6A2FCDAD" style="OLC"><text>any subsidy—</text> 
<paragraph id="H9A80299577564B3F8108211FC27F2B0F"><enum>(1)</enum><text>provided</text></paragraph><after-quoted-block>,</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HE690DCE7D37E42D496930FE3E76BE3C7"><enum>(2)</enum><text>by striking the period at the end and inserting a comma, and</text></paragraph> 
<paragraph id="H4C63D6950CF7418AA530308C7A25D990"><enum>(3)</enum><text>by adding at the end the following new paragraphs:</text> 
<quoted-block display-inline="no-display-inline" id="H1CC36242B9794082979B9E58593560D9" style="OLC"> 
<paragraph id="HA71CF246F7374E598EB3EC07CD25DD09"><enum>(2)</enum><text>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,</text></paragraph> 
<paragraph id="H8E958B376332432B890F2A23AD77B554"><enum>(3)</enum><text>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</text></paragraph> 
<paragraph id="H003362F5C6FF403BB2F04FDA7F5A0A49"><enum>(4)</enum><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HFFE59F27FE254778A1A19BD63185A53D"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="H96D4A13D12FC41858FD9A2BBD27CFF9B"><enum>(1)</enum><header>Definition of water conservation or efficiency measure and storm water management measure</header><text>Section 136(c) is amended—</text> 
<subparagraph id="HC37B9B1CF04341D79D9DFF4FEBA58FED"><enum>(A)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC">Energy conservation measure</header-in-text></quote> in the heading thereof and inserting <quote><header-in-text level="subsection" style="OLC">Definitions</header-in-text></quote>,</text></subparagraph> 
<subparagraph id="H9CAC6D414C644F9D88599C0372748F79"><enum>(B)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC">In general</header-in-text></quote> in the heading of paragraph (1) and inserting <quote><header-in-text level="paragraph" style="OLC">Energy conservation measure</header-in-text></quote>, and</text></subparagraph> 
<subparagraph id="H6C0D6779639B4BC291549191E321970B"><enum>(C)</enum><text>by redesignating paragraph (2) as paragraph (5) and by inserting after paragraph (1) the following:</text> 
<quoted-block display-inline="no-display-inline" id="HC56AAA33DDBF4646BA60CCD33651B292" style="OLC"> 
<paragraph id="H7D9961ABD5BC4BE98C57765F695E2A86"><enum>(2)</enum><header>Water conservation or efficiency measure</header><text display-inline="yes-display-inline">For purposes of this section, the term <term>water conservation or efficiency measure</term> 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.</text></paragraph> 
<paragraph id="HD0A510E8842F46CF8514C70A3A4926E4"><enum>(3)</enum><header>Storm water management measure</header><text display-inline="yes-display-inline">For purposes of this section, the term <term>storm water management measure</term> 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.</text></paragraph> 
<paragraph id="HDF0348C2B0354EF68E917F7BB7B041FD"><enum>(4)</enum><header>Wastewater management measure</header><text>For purposes of this section, the term <term>wastewater management measure</term> 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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H8D54EF84732C4678B7AF1F57FE22DF60"><enum>(2)</enum><header>Definition of public utility</header><text>Section 136(c)(5) (as redesignated by paragraph (1)(C)) is amended by striking subparagraph (B) and inserting the following:</text> 
<quoted-block display-inline="no-display-inline" id="HF19ABD1435DB492081B23BB187189DEA" style="OLC"> 
<subparagraph id="H616F4FAF14184558905EBCF165268AD1"><enum>(B)</enum><header>Public utility</header><text>The term <term>public utility</term> means a person engaged in the sale of electricity, natural gas, or water to residential, commercial, or industrial customers for use by such customers.</text></subparagraph> 
<subparagraph id="H168609BB98394BA39EDCAB6C2B8C92E0"><enum>(C)</enum><header>Storm water management provider</header><text>The term <term>storm water management provider</term> means a person engaged in the provision of storm water management measures to the public.</text></subparagraph> 
<subparagraph id="HD5E5ABAB08864E8AA991FC711ABE455A"><enum>(D)</enum><header>Person</header><text>For purposes of subparagraphs (B) and (C), the term <term>person</term> includes the Federal Government, a State or local government or any political subdivision thereof, or any instrumentality of any of the foregoing.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H4A7747371182443B8EFA3A3980C21780"><enum>(3)</enum><header>Clerical amendments</header> 
<subparagraph id="HDB91AF6EE4654CD1A63519FAFA09DF39"><enum>(A)</enum><text>The heading for section 136 is amended—</text> 
<clause id="HF8418800020F425CB402FB27164624B9"><enum>(i)</enum><text>by inserting <quote><header-in-text level="section" style="OLC">and water</header-in-text></quote> after <quote><header-in-text level="section" style="OLC">energy</header-in-text></quote>, and</text></clause> 
<clause id="H305C6E81B82048CCB2B478880530680E"><enum>(ii)</enum><text>by striking <quote><header-in-text level="section" style="OLC">provided by public utilities</header-in-text></quote>.</text></clause></subparagraph> 
<subparagraph id="HA821029D7C73435AB5BC9410B6517FBB"><enum>(B)</enum><text>The item relating to section 136 in the table of sections of part III of subchapter B of chapter 1 is amended—</text> 
<clause id="HC4E0DB913B7145E2997ED9D812BB3F31"><enum>(i)</enum><text>by inserting <quote>and water</quote> after <quote>energy</quote>, and</text></clause> 
<clause id="H779BCA4636D445E5BAAFB5B11F9833D2"><enum>(ii)</enum><text>by striking <quote>provided by public utilities</quote>.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="HD4B4D9086E074E8BAA8B766715F8D0B1"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to amounts received after December 31, 2018.</text></subsection> 
<subsection commented="no" display-inline="no-display-inline" id="H5B99EE6635B54E27BB62F34CCEEA2F38"><enum>(d)</enum><header>No inference</header><text>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.</text></subsection></section> 
<section id="H8CA64373B1A64A879F943399124E5903"><enum>136306.</enum><header>Credit for qualified wildfire mitigation expenditures</header> 
<subsection id="H6C945B3A0B3948148CFD43AC4D033316"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subpart B of part IV of subchapter A of chapter 1 is amended by inserting after section 27 the following new section:</text> 
<quoted-block style="OLC" id="H0EA30FF3A0524C8AAA12ADBD4E6B0CD8" display-inline="no-display-inline"> 
<section id="H6CC32563BA394101A4BAD78EE0859EC8"><enum>28.</enum><header>Qualified wildfire mitigation expenditures</header> 
<subsection id="H224D8340D5934D099DF68FF867057CA9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H7151DC7FE6274BF1B3958266752779C3"><enum>(b)</enum><header>Qualified wildfire mitigation expenditures</header><text>For purposes of this section—</text> 
<paragraph id="H975333D06D054E13B6244EA5FA31A15A"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The term <quote>qualified wildfire mitigation expenditures</quote> 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. </text></paragraph> 
<paragraph id="HFC4687FACE1E464586F205E0DC98B98A"><enum>(2)</enum><header>Specified wildfire mitigation expenditure</header><text>The term <quote>specified wildfire mitigation expenditure</quote> 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.</text></paragraph> 
<paragraph id="H7C7311FAB7B24424836350C8452C48EB"><enum>(3)</enum><header>Qualified State wildfire mitigation program</header><text>The term <quote>qualified State wildfire mitigation program</quote> means any program of a State the primary purpose of which is to mitigate the risk of wildfires in such State.</text></paragraph> 
<paragraph id="H7310C5160CA84748AD180877CFF93E08"><enum>(4)</enum><header>Treatment of reimbursements</header><text>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).</text></paragraph></subsection> 
<subsection id="H79FCC9A2685B4A68B0215F0CC30A097B"><enum>(c)</enum><header>Application with other credits</header> 
<paragraph id="HD52FE80D149F4468B4470300DC1715C4"><enum>(1)</enum><header>Business credit treated as part of general business credit</header><text display-inline="yes-display-inline">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)).</text></paragraph> 
<paragraph id="HB2D29FB5C3AE4ABFB79FD3AEA28EF0D4"><enum>(2)</enum><header>Personal credit</header><text>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.</text></paragraph></subsection> 
<subsection id="H9E1AF73239724DB9831DC2A6B0C4B2C6"><enum>(d)</enum><header>Reduction of credit percentage where taxpayer expenditures less than 30 percent</header> 
<paragraph id="H176F5C0B3A234C48AE5BF09EC0EDAA38"><enum>(1)</enum><header>In general</header><text>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 <quote>the expenditure percentage</quote> for <quote>30 percent</quote> with respect to such item of expenditure.</text></paragraph> 
<paragraph id="H7343F8BB7BE44E9ABE4DB8E260626700"><enum>(2)</enum><header>Expenditure percentage</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>expenditure percentage</quote> 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—</text> 
<subparagraph id="H08D3D335B1FC49159A9A43C72E6ED65D"><enum>(A)</enum><text>the taxpayer’s expenditure for such item, divided by</text></subparagraph> 
<subparagraph id="HA620F5B29FE947C9A935902EEAF66DB3"><enum>(B)</enum><text display-inline="yes-display-inline">the sum of the taxpayer’s and such State’s expenditures for such item.</text></subparagraph></paragraph></subsection> 
<subsection id="HD6DB09CDDB4149A0AD58E4A093890FF7"><enum>(e)</enum><header>Special rules</header> 
<paragraph id="H6C117ED799A640CFB65A75C20623709D"><enum>(1)</enum><header>Treatment of expenditures related to marketable timber</header><text>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.</text></paragraph> 
<paragraph id="H689C3B5CBE7742C4B5D4F83B9A60BCB1"><enum>(2)</enum><header>Basis reduction</header><text display-inline="yes-display-inline">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)).</text></paragraph> 
<paragraph id="H0450EA062E414769B06E69EDBBF13C5D"><enum>(3)</enum><header>Denial of double benefit</header><text>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)).</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H2B37E349CCF143A3BD9517AC95916097"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="H88731F94D24B47108BAD65A8B6BD102C"><enum>(1)</enum><text>Section 38(b), as amended by the preceding provisions of this Act, is amended by striking <quote>plus</quote> at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting <quote>, plus</quote>, and by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="H0F3ADA28AAC5412F80EFA9FB4D3AA7F2" display-inline="no-display-inline"> 
<paragraph id="HD09F6F6D505746C884788498250BC1B5"><enum>(37)</enum><text display-inline="yes-display-inline">the portion of the qualified wildfire mitigation expenditures credit to which section 28(c)(1) applies.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H330DE0ECAC2B4E2590776791F4B98FFC"><enum>(2)</enum><text>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:</text> 
<quoted-block style="OLC" id="HDF9EE25600B44D588303AD0700D47639" display-inline="no-display-inline"> 
<paragraph id="H8DD73749E2F4495EAA8D2BE7274ABA6C"><enum>(35)</enum><text display-inline="yes-display-inline">to the extent provided in section 28(e)(2),</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H017C3242FA0847109E125ADD167C8C4D"><enum>(3)</enum><text display-inline="yes-display-inline">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:</text> 
<quoted-block style="OLC" id="HC2B0C45C24B442569FF7B72700A993F0" display-inline="no-display-inline"> 
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="H0EA30FF3A0524C8AAA12ADBD4E6B0CD8" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="H6CC32563BA394101A4BAD78EE0859EC8" level="section">Sec. 28. Qualified wildfire mitigation expenditures.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H64E90CEF8FF444A28DC0CAA38912CF93"><enum>(c)</enum><header>Effective date</header><text>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.</text></subsection></section></part> 
<part id="H55BEC1D2E1BB481EB32DA30EFDE949A3"><enum>4</enum><header>Greening the fleet and alternative vehicles</header> 
<section id="HFA96651B6E8148ED8B81A67813F0EA9A" display-inline="no-display-inline" commented="no"><enum>136401.</enum><header>Refundable new qualified plug-in electric drive motor vehicle credit for individuals</header> 
<subsection id="HB83C20A6D432454D890A2A7EBE5CADBE"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subpart C of part IV of subchapter A of chapter 1 is amended by inserting after section 36B the following new section:</text> 
<quoted-block style="OLC" id="H9260D9D1B7164C5A9DCF31968CA5F94B" display-inline="no-display-inline"> 
<section id="HF3B431E8F2824602BD2FD04AC50339F4"><enum>36C.</enum><header>New qualified plug-in electric drive motor vehicles</header> 
<subsection id="HD4BA47D0571A474AA442D1DE0127B478"><enum>(a)</enum><header>Allowance of credit</header><text>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 sum of the credit amounts determined under subsection (b) with respect to each new qualified plug-in electric drive motor vehicle placed in service by the taxpayer during the taxable year.</text></subsection> 
<subsection id="HBF9A44B579AD4181AF204A7D7BE07A69"><enum>(b)</enum><header>Per vehicle amounts</header> 
<paragraph id="H4527F3870C3A4EB9B0E00DC274DA9042"><enum>(1)</enum><header>In general</header><text>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).</text></paragraph> 
<paragraph id="HBC449975CB4E4D5AA2EBD775A5F79DEC"><enum>(2)</enum><header>Base amount</header><text>The amount determined under this paragraph is $4,000.</text></paragraph> 
<paragraph id="HBA180FE3EF204E8DB37160D1CC46A1BE"><enum>(3)</enum><header>Battery capacity</header><text display-inline="yes-display-inline">In the case of a new qualified plug-in electric drive motor vehicle, the amount determined under this paragraph is $3,500 if—</text> 
<subparagraph id="H5D14C26CFCE84FF6818E869296FED811"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H2E12A87A0FFA41C3BD2FE3D8EA4CAF9F"><enum>(B)</enum><text display-inline="yes-display-inline">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. </text></subparagraph></paragraph> 
<paragraph id="HCD2D0966C24E456C9ED94FD673679E2C"><enum>(4)</enum><header>Domestic assembly</header><text display-inline="yes-display-inline">In the case of a new qualified electric drive plug-in vehicle which satisfies the domestic assembly qualifications, the amount determined under this paragraph is $4,500.</text></paragraph> 
<paragraph id="H5DD7C884E6DE4D8FBB6DE3C371E64253"><enum>(5)</enum><header>Domestic content</header><text>In the case of a new qualified electric drive plug-in vehicle which satisfies domestic content qualifications, the amount determined under this paragraph is $500.</text></paragraph></subsection> 
<subsection id="HD0FE5ED4C75A4ABE873AA67DB7E47921"><enum>(c)</enum><header>Limitation based on modified adjusted gross income</header> 
<paragraph id="H4786CD73E45B4C47B3039F992A95DE43"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="HCD1ACFB56FC646CF8A4C5C8AB7BBAB5F"><enum>(A)</enum><text>the lesser of—</text> 
<clause id="H2505857EA74D4253945DE5CC1898652E"><enum>(i)</enum><text>the taxpayer’s modified adjusted gross income for such taxable year, or</text></clause> 
<clause id="HD0AB63432A0E428383BA7AEF9371EA1E"><enum>(ii)</enum><text>the taxpayer’s modified adjusted gross income for the preceding taxable year, exceeds </text></clause></subparagraph> 
<subparagraph id="H56040C30AE7B4576AE0730690164F9D6"><enum>(B)</enum><text>the threshold amount. </text></subparagraph><continuation-text continuation-text-level="paragraph">For purposes of the preceding sentence, the term <quote>modified adjusted gross income</quote> means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.</continuation-text></paragraph> 
<paragraph id="H1A53DF4725FC40748D9EE995F4F865B2"><enum>(2)</enum><header>Threshold amount</header><text>For purposes of paragraph (1), the term <quote>threshold amount</quote> means—</text> 
<subparagraph id="HE6B8F111F81F4B30A95E90345DC52C53"><enum>(A)</enum><text>$800,000 in the case of a joint return or surviving spouse (half such amount in the case of a married individual filing a separate return),</text></subparagraph> 
<subparagraph id="HD7998EC1595744D2889CA7CF2DA58E20"><enum>(B)</enum><text>$600,000 in the case of a head of household, and</text></subparagraph> 
<subparagraph id="H6A6C99904B2C4134B89DCDAD5090B040"><enum>(C)</enum><text>$400,000 in any other case. </text></subparagraph></paragraph></subsection> 
<subsection id="HBB36118030774A51959A68F9C1087380" commented="no"><enum>(d)</enum><header>Manufacturer’s suggested retail price limitation</header> 
<paragraph id="H70E26C4856F249EDA36FA322297D7407" commented="no"><enum>(1)</enum><header>In general</header><text>No credit shall be allowed under subsection (a) for a vehicle with a manufacturer’s suggested retail price in excess of the applicable limitation.</text></paragraph> 
<paragraph id="H569A8EC01A48450BB4762B93FCBCABA4" commented="no"><enum>(2)</enum><header>Applicable limitation</header><text>For purposes of paragraph (1), the applicable limitation for each vehicle classification is as follows:</text> 
<subparagraph id="HF2C167A07BBC43DFB730D6A2D772BC14" commented="no"><enum>(A)</enum><header>Vans</header><text display-inline="yes-display-inline">In the case of a van, $64,000. </text></subparagraph> 
<subparagraph id="H146702032B11420798C8EBD98503C69F" commented="no"><enum>(B)</enum><header>Sport Utility Vehicles</header><text display-inline="yes-display-inline">In the case of a sport utility vehicle, $69,000.</text></subparagraph> 
<subparagraph id="H002755B491A94095BDDF4C41C971A4E2" commented="no"><enum>(C)</enum><header>Pickup Trucks</header><text display-inline="yes-display-inline">In the case of a pickup truck, $74,000.</text></subparagraph> 
<subparagraph id="H81A4242B9DF944189F6970EB3780B05F"><enum>(D)</enum><header>Other</header><text>In the case of any other vehicle, $55,000.</text></subparagraph></paragraph> 
<paragraph id="HCA4DA5F23918463BA7F83975E3CCD141" commented="no"><enum>(3)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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.”</text></paragraph></subsection> 
<subsection id="H8DD63C372FFB44FE9CB542E6E29DFD3B"><enum>(e)</enum><header>New qualified plug-in electric drive motor vehicle</header><text>For purposes of this section—</text> 
<paragraph id="H989F75A26C594EA0B23F1042B6252FD5"><enum>(1)</enum><header>In general</header><text>The term <quote>new qualified plug-in electric drive motor vehicle</quote> means a motor vehicle—</text> 
<subparagraph id="H8657E51E3AD142CEA0311B7043AB8A40"><enum>(A)</enum><text>the original use of which commences with the taxpayer,</text></subparagraph> 
<subparagraph id="HDA745ED4426B4AE28293809505A7D828"><enum>(B)</enum><text>which is acquired for use by the taxpayer and not for resale,</text></subparagraph> 
<subparagraph id="HD9DCCEE49036494E8B5795ACD2F4A29E"><enum>(C)</enum><text>which is made by a qualified manufacturer,</text></subparagraph> 
<subparagraph id="H25B1BD636C914CF3AD10CF20E978D884"><enum>(D)</enum><text>which is treated as a motor vehicle for purposes of title II of the Clean Air Act,</text></subparagraph> 
<subparagraph id="H4D5D2695D19149C7A6587C21D78D5ABE"><enum>(E)</enum><text>which has a gross vehicle weight rating of less than 14,000 pounds,</text></subparagraph> 
<subparagraph id="H4614A0718CBF4C7CB268E2A4EF9CF6C8"><enum>(F)</enum><text>which is propelled to a significant extent by an electric motor which draws electricity from a battery which—</text> 
<clause id="HF39DE2463B6E4404870B2AAA4075E13B"><enum>(i)</enum><text>has a capacity of not less than 10 kilowatt hours, and </text></clause> 
<clause id="HC42BCCE65E354ECCAFD589F45FE0BE2E"><enum>(ii)</enum><text>is capable of being recharged from an external source of electricity,</text></clause></subparagraph> 
<subparagraph id="H166524BD681242938492D1CEB6BA5808"><enum>(G)</enum><text display-inline="yes-display-inline">with respect to which, in the case of a vehicle placed in service after December 31, 2026, final assembly is within the United States, </text></subparagraph> 
<subparagraph id="HE5969213284B41149A728624D3951CBF"><enum>(H)</enum><text>is not of a character subject to an allowance for depreciation, and</text></subparagraph> 
<subparagraph id="H7B693A4D397A4EB0A202216BBFA4AA22"><enum>(I)</enum><text display-inline="yes-display-inline">for which the person who sells or leases any new qualified plug-in electric 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—</text> 
<clause id="HB7D25BEBDB404F7FB2099EBD8540ABFC"><enum>(i)</enum><text display-inline="yes-display-inline">the name and taxpayer identification number of the taxpayer,</text></clause> 
<clause id="H56ADD09CF22748C3AC329CF229A845D5"><enum>(ii)</enum><text display-inline="yes-display-inline">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,</text></clause> 
<clause id="H5591D6B6001C43DF8288DC2FC59FC188"><enum>(iii)</enum><text display-inline="yes-display-inline">the battery capacity of the vehicle,</text></clause> 
<clause id="H353F5C2DE65F447CB8ED4740B73D45D9"><enum>(iv)</enum><text display-inline="yes-display-inline">in the case of any new qualified plug-in electric vehicle, verification that original use of the vehicle commences with the taxpayer, </text></clause> 
<clause id="HE6134305CCD740BD820AA90D59C258DC"><enum>(v)</enum><text>the maximum credit under this section allowable to the taxpayer with respect to the vehicle, and </text></clause> 
<clause id="H2C55734C30594EC0B4E1659A7082E4F7"><enum>(vi)</enum><text>any amount described in subsection (k)(2)(C) which has been provided to the taxpayer.</text></clause></subparagraph></paragraph> 
<paragraph id="H3460D5F5B99240668A9EA06A141F3823"><enum>(2)</enum><header>Motor vehicle</header><text>The term <quote>motor vehicle</quote> 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.</text></paragraph> 
<paragraph id="HDFED47D7D22344ABA0DFC818A40511CE"><enum>(3)</enum><header>Qualified manufacturer</header><text>The term <quote>qualified manufacturer</quote> 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—</text> 
<subparagraph id="H60AC9FEFF05746729304713732B54528"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H0564BC6DB3CF452D80E766CFB5803E4B"><enum>(B)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="H02C15E89A7E24B3E8939ADFA00B597E1"><enum>(4)</enum><header>Battery capacity</header><text>The term <quote>capacity</quote> 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.</text></paragraph></subsection> 
<subsection id="H998615F780D245A3ACA445CFE113823A"><enum>(f)</enum><header>Special rules</header> 
<paragraph id="H41786F0FE72146098FD7418E5E48FA2C"><enum>(1)</enum><header>Basis reduction</header><text>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.</text></paragraph> 
<paragraph id="HE1270A4D133249F4AA08E25EE9F9D4ED"><enum>(2)</enum><header>No double benefit</header><text>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.</text></paragraph> 
<paragraph id="HBF0F3F0667F947D8A917F5A35A0413F5"><enum>(3)</enum><header>Property used outside united states not qualified</header><text>No credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1).</text></paragraph> 
<paragraph id="H29A0DE6C5F5543BDADDF10604CED950D"><enum>(4)</enum><header>Recapture</header><text>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.</text></paragraph> 
<paragraph id="HAB3F875997494CD8BCE5A182DB82A0AD"><enum>(5)</enum><header>Election not to take credit</header><text>No credit shall be allowed under subsection (a) for any vehicle if the taxpayer elects to not have this section apply to such vehicle.</text></paragraph> 
<paragraph id="H3284AC0AC12F4778B7659E1C3A39C655"><enum>(6)</enum><header>Interaction with air quality and motor vehicle safety standards</header><text>A vehicle shall not be considered eligible for a credit under this section unless such vehicle is in compliance with—</text> 
<subparagraph id="H8686AF7B992E4907AECE7544679DE67A"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H2077E51CFA7F465E97DBEAE4B2E5EE5B"><enum>(B)</enum><text>the motor vehicle safety provisions of sections 30101 through 30169 of title 49, United States Code.</text></subparagraph></paragraph></subsection> 
<subsection id="HBAAC899D673B4B3CA20FA91A8D064222"><enum>(g)</enum><header>Credit allowed for 2 and 3-wheeled plug-in electric vehicles</header> 
<paragraph id="H68DE5421A3504986A6C8270F291BD431"><enum>(1)</enum><header>In general</header><text>In the case of a qualified 2- or 3-wheeled plug-in electric vehicle—</text> 
<subparagraph id="H356316C43F624F2E9D25DF03AAE52362"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HDF9521EEF15F4071AF3BC8151C923007"><enum>(B)</enum><text>the amount of the credit allowed under subparagraph (A) shall be treated as a credit allowed under subsection (a).</text></subparagraph></paragraph> 
<paragraph id="H955CF47145484E68922BDB9A07C3AD2C"><enum>(2)</enum><header>Applicable amount</header><text>For purposes of paragraph (1), the applicable amount is an amount equal to the lesser of—</text> 
<subparagraph id="HF80AF2076CE24C19AF7FEA48C6BE5740"><enum>(A)</enum><text>30 percent of the cost of the qualified 2- or 3-wheeled plug-in electric vehicle, or</text></subparagraph> 
<subparagraph id="H7D97E9D12DCF4915977C86701E151490"><enum>(B)</enum><text display-inline="yes-display-inline">$7,500.</text></subparagraph></paragraph> 
<paragraph id="H2E1A0F5412354F9496012E34BF07A0BE"><enum>(3)</enum><header>Qualified 2- or 3-wheeled plug-in electric vehicle</header><text>The term <quote>qualified 2- or 3-wheeled plug-in electric vehicle</quote> means any vehicle which—</text> 
<subparagraph id="H9B8BA71EBDA14EA5ABEEA5198B1656B9"><enum>(A)</enum><text>has 2 or 3 wheels,</text></subparagraph> 
<subparagraph id="H3D601DACDA774560BBE8E028DBC8B671"><enum>(B)</enum><text display-inline="yes-display-inline">meets the requirements of—</text> 
<clause id="H073DC2649C6C4BE48297B3A5926C57C9"><enum>(i)</enum><text>subparagraphs (A), (B), (C), (E), (F), (G), and (I) of subsection (e)(1) (determined by substituting <quote>2.5 kilowatt hours</quote> for <quote>10 kilowatt hours</quote> in subparagraph (F)(i)),</text></clause> 
<clause id="HC0E265E9FAAA44A38548AA1ECF7CAA3F"><enum>(ii)</enum><text>paragraphs (3) and (4) of subsection (e), and</text></clause> 
<clause id="H44643E7B235442189DAA63F8DF25093B"><enum>(iii)</enum><text>subsections (f), (h), (i), and (k), </text></clause></subparagraph> 
<subparagraph id="H814C708969E64058A1E9E61F99B73C0F"><enum>(C)</enum><text>is manufactured primarily for use on public streets, roads, and highways, and</text></subparagraph> 
<subparagraph id="H86C1343C1D01419D9EB9ADB33C0F5329"><enum>(D)</enum><text>is capable of achieving a speed of 45 miles per hour or greater.</text></subparagraph></paragraph></subsection> 
<subsection id="H24DEF01D30A4458D8EDB25C29969D1F0"><enum>(h)</enum><header>VIN number requirement</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H8FA710AB766949369291071E3AE35B46" commented="no" display-inline="no-display-inline"><enum>(i)</enum><header>Treatment of certain possessions</header> 
<paragraph id="H04EF251A2A7A437B9874296137BCCEF9" commented="no"><enum>(1)</enum><header>Payments to possessions with mirror code tax systems</header><text>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.</text></paragraph> 
<paragraph id="HF379A01C7489440788F5B9089DB28934" commented="no"><enum>(2)</enum><header>Payments to other possessions</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H6E54E62D45C949F29192FF99254AF5D6" commented="no"><enum>(3)</enum><header>Mirror code tax system; treatment of payments</header><text>Rules similar to the rules of paragraphs (3), (4), and (5) of section 21(h) shall apply for purposes of this section. </text></paragraph></subsection> 
<subsection id="HD9A0DD3347324C81B23267AE8921D07A"><enum>(j)</enum><header>Assembly and content qualifications</header><text display-inline="yes-display-inline">For purposes of this section—</text> 
<paragraph id="H7F98FAD0741B4547B0943F4F09365D91"><enum>(1)</enum><header>Domestic assembly qualifications</header><text display-inline="yes-display-inline">The term <quote>domestic assembly qualifications</quote> 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). </text></paragraph> 
<paragraph id="H63F774005DEE4571B0390C08D99B611B"><enum>(2)</enum><header>Domestic content qualifications</header><text display-inline="yes-display-inline">The term <quote>domestic content qualifications</quote> 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.</text></paragraph> 
<paragraph id="H19CB41E8840B46C5B26F435381CB1D74"><enum>(3)</enum><header>Final assembly</header><text display-inline="yes-display-inline">The term <quote>final assembly</quote> 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. </text></paragraph></subsection> 
<subsection id="HA3C123C6108749BCB11BCA548B74797C"><enum>(k)</enum><header>Termination</header><text>No credit shall be allowed under this section with respect to any vehicle acquired after December 31, 2031. </text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H9C0F5DBE5A2449BB8F62DDE82CAE741C"><enum>(b)</enum><header>Transfer of credit</header> 
<paragraph id="HBD096E9EC9FF48A1B87B715F874D2EDB"><enum>(1)</enum><header>In general</header><text>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: </text> 
<quoted-block style="OLC" id="H347589159F4C48A1A4B980E9E2A9B347" display-inline="no-display-inline"> 
<subsection id="H800D545A32D44B00B971543EC22706EF"><enum>(k)</enum><header>Transfer of credit</header> 
<paragraph id="H26664E4B0A24425D8A77216B7DE84F53"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H64032A5E82E544AD8E99C3875F4D551E"><enum>(2)</enum><header>Eligible entity</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>eligible entity</quote> 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—</text> 
<subparagraph id="H07D05F9522104355913D3E685D4DA675"><enum>(A)</enum><text>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, </text></subparagraph> 
<subparagraph id="H09A20614A99744D1866A3446C85F65A1"><enum>(B)</enum><text>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—</text> 
<clause id="HFD5D2D2B027143F2880926ABB1097F4A"><enum>(i)</enum><text>the manufacturer’s suggested retail price, </text></clause> 
<clause id="H4C7AB548AEB04B009BC558D16164780B"><enum>(ii)</enum><text>the value of the credit allowed or other incentive available for the purchase of such vehicle, </text></clause> 
<clause id="H907C4A9DA8C44E0385E1625595D37E3C"><enum>(iii)</enum><text>all fees associated with the purchase of such vehicle, and </text></clause> 
<clause id="HD69297B3418B4341B6016DE7A8F83FE2"><enum>(iv)</enum><text>the amount provided by the dealer to such taxpayer as a condition of the election described in paragraph (1), </text></clause></subparagraph> 
<subparagraph id="H36D5D9D3BE934343BB4775761376A3D8"><enum>(C)</enum><text>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 </text></subparagraph> 
<subparagraph id="H0FCEF953DCA745049FE62F0D69AEF8F7"><enum>(D)</enum><text>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—</text> 
<clause id="HF2AC742184CD4D5EAF164F55618BC507"><enum>(i)</enum><text>the availability or use of such incentive shall not limit the ability of a taxpayer to make an election described in paragraph (1), and</text></clause> 
<clause id="H562A05A1FC474322952CD0B4675F9C11"><enum>(ii)</enum><text>such election shall not limit the value or use of such incentive.</text></clause></subparagraph></paragraph> 
<paragraph id="H79037F1FA13741A68471D10F7C4ABD32"><enum>(3)</enum><header>Timing</header><text display-inline="yes-display-inline">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. </text></paragraph> 
<paragraph id="HD046726A0DAA4E0588918DE0299E8F60"><enum>(4)</enum><header>Revocation of registration</header><text display-inline="yes-display-inline">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. </text></paragraph> 
<paragraph id="H3983F5E64E5C4480A3FAE68887821C7E"><enum>(5)</enum><header>Tax treatment of payments</header><text display-inline="yes-display-inline">With respect to any payment described in paragraph (2)(C), such payment—</text> 
<subparagraph id="H8F7290B563D841B28643CCD3905A6BC3"><enum>(A)</enum><text>shall not be includible in the gross income of the taxpayer, and</text></subparagraph> 
<subparagraph id="H4BCBA0E8878E4A488F0BC95FD74EA275"><enum>(B)</enum><text>with respect to the dealer, shall not be deductible under this title.</text></subparagraph></paragraph> 
<paragraph id="H812C2AFD17644A478C7F82626E4190ED"><enum>(6)</enum><header>Application of certain other requirements</header><text>In the case of any election under paragraph (1) with respect to any vehicle—</text> 
<subparagraph id="H3912AB0E36B64A44B362486AC70073CE"><enum>(A)</enum><text>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),</text></subparagraph> 
<subparagraph id="H26804A907FEA4A75A99D4E399F09A342"><enum>(B)</enum><text>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,</text></subparagraph> 
<subparagraph id="H08D638EAE6064D659A1399974FAB87A0"><enum>(C)</enum><text>subsection (f)(5) shall not apply, and</text></subparagraph> 
<subparagraph id="H8835ECA46C7144F78AFB238DCD1F50C6"><enum>(D)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HCA2B6B0BA70943DCBEBFAB0CC19B7515"><enum>(7)</enum><header>Advance payment to registered dealers</header> 
<subparagraph id="H572B832EFECE4B05805FBAB4FECAE902"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="HF602CF640C464D0CB486A280F965024D"><enum>(B)</enum><header>Excessive payments</header><text display-inline="yes-display-inline">Rules similar to the rules of section 6417(c)(8) shall apply for purposes of this paragraph. </text></subparagraph></paragraph> 
<paragraph id="H7444D4E432B643DC984D8871B297C263"><enum>(8)</enum><header>Dealer</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <quote>dealer</quote> 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, or an Indian Tribe (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304)) to engage in the sale of vehicles.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HCA93481F7C86446F8C96C3873FDAA6C3"><enum>(2)</enum><header>Conforming amendment</header><text>Section 36C(g)(3)(iii), as added by subsection (a), is amended by striking <quote>, and (k)</quote> and inserting <quote>(k), and (l)</quote>. </text></paragraph></subsection> 
<subsection id="H8E8C0704473C4FC6BB42DE2AE7181726"><enum>(c)</enum><header>Repeal of nonrefundable new qualified plug-in electric drive motor vehicle credit</header><text>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).</text></subsection> 
<subsection id="H093F444EB1D54CBAB06F3A5AC1B7F5E3" commented="no"><enum>(d)</enum><header>Conforming amendments</header> 
<paragraph id="HA8FF6BACBC8B4F13B8029D78691FFB60" commented="no"><enum>(1)</enum><text>Section 1016(a)(37) is amended by striking <quote>section 30D(f)(1)</quote> and inserting <quote>section 36C(f)(1)</quote>. </text></paragraph> 
<paragraph id="H47D018F44B0B4EEEA0172C71EA9E4653"><enum>(2)</enum><text display-inline="yes-display-inline">Section 6211(b)(4)(A) is amended by inserting <quote>36C,</quote> after <quote>36B,</quote>.</text></paragraph> 
<paragraph id="H06D9B3791112485D90DD953415BE48CA"><enum>(3)</enum><text>Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended—</text> 
<subparagraph id="HE66AE4EE6935422097232C28A538E3A9"><enum>(A)</enum><text>in subparagraph (R), by striking <quote>and</quote> at the end,</text></subparagraph> 
<subparagraph id="H815C8C6203E84180A40689CBFE5F5025"><enum>(B)</enum><text>in subparagraph (S), by striking the period at the end and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="HE816EC1A88E145B5901B1DD163697CE8"><enum>(C)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HCFD5F188A52B4252B3D6F9C99BD06D53"> 
<subparagraph id="H22D29395710A459AACFD541349B3A10D"><enum>(T)</enum><text>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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H3706622C7D514C7C9A43952E91C5049C" commented="no"><enum>(4)</enum><text>Section 6501(m) is amended by striking <quote>30D(e)(4)</quote> and inserting <quote>36C(f)(5)</quote>.</text></paragraph> 
<paragraph id="H53F1CAE3FA854325985E2FBFD44DBC15" commented="no"><enum>(5)</enum><text>Section 166(b)(5)(A)(ii) of title 23, United States Code, is amended by striking <quote>section 30D(d)(1)</quote> and inserting <quote>section 36C(e)(1)</quote>.</text></paragraph> 
<paragraph id="H1EC3F276F9BE4A15967823830FAD8657"><enum>(6)</enum><text>Section 1324(b)(2) of title 31, United States Code, is amended by inserting <quote>36C,</quote> after <quote>36B,</quote>.</text></paragraph> 
<paragraph id="HCE0B6C54795B4B6E89D14C1A344A8766" commented="no"><enum>(7)</enum><text>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:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HE8ACEEC09EE94B13B358863AE05CF495"> 
<toc> 
<toc-entry level="section" bold="off">Sec. 36C. New qualified plug-in electric drive motor vehicles.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HE18614536BFB4454A3910CBFC8990F91" commented="no"><enum>(e)</enum><header>Effective dates</header> 
<paragraph id="H3C24B96C28764FB48A8A6AD9658B5FF4"><enum>(1)</enum><text>The amendments made by subsections (a), (c), and (d) of this section shall apply to vehicles acquired after December 31, 2021.</text></paragraph> 
<paragraph id="H5FD76886FDDF4F89B59C96CE9E3892D1"><enum>(2)</enum><text>The amendments made by subsection (b) shall apply to vehicles acquired after December 31, 2022.</text></paragraph></subsection></section> 
<section id="HFDA8C6139E0141478CB020E8D74E4BCA" section-type="subsequent-section"><enum>136402.</enum><header>Credit for previously-owned qualified plug-in electric drive motor vehicles</header> 
<subsection id="HD70C3C258E5A44B89DA260E6384A8999"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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:</text> 
<quoted-block style="OLC" id="HD63E539DA57D497BA21C69C87BC7A70F" display-inline="no-display-inline"> 
<section id="H7B4D33404496411FA2BC3885F14D8B07"><enum>36D.</enum><header>Previously-owned qualified plug-in electric drive motor vehicles</header> 
<subsection id="H7B05FBC8D47B4E95B7AD26F0EC72B8D5"><enum>(a)</enum><header>Allowance of credit</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H0074F85A11724B83A1C1F2A5D16C9130"><enum>(1)</enum><text>$2,000, plus</text></paragraph> 
<paragraph id="H47DBD685AF714B2BAA910FB3CFA383D0"><enum>(2)</enum><text>the supplemental credit amount.</text></paragraph></subsection> 
<subsection id="HDCF643DBC49C4E37B72D269596DC8450"><enum>(b)</enum><header>Supplemental credit amount</header><text>For purposes of subsection (a), the term <quote>supplemental credit amount</quote> means—</text> 
<paragraph id="HBFD934C3BD934A508ECD9F279A15F412"><enum>(1)</enum><text>$2,000, if—</text> 
<subparagraph id="HBBE2D627582C46F4BD3DE8C7470C8322"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H48D0A0FCFD434A44A9CB6A010AB5AE5E"><enum>(B)</enum><text>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 </text></subparagraph></paragraph> 
<paragraph id="H754FAB2ADA3B4B24806EFFCBF27163AF"><enum>(2)</enum><text>$0 in any other case.</text></paragraph></subsection> 
<subsection id="HDEE08C10966C44239001062425D53DAB"><enum>(c)</enum><header>Limitations</header> 
<paragraph id="H9029CC5A93314D60B2D1E401E7F2920A" commented="no"><enum>(1)</enum><header>Sale price</header><text>The credit allowed under subsection (a) with respect to sale of a vehicle shall not exceed 50 percent of the sale price.</text></paragraph> 
<paragraph id="H1711DBA301CC4A6EACC83DD5692D695B"><enum>(2)</enum><header>Limitation based on modified adjusted gross income</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HB904E84562A943729F352C5B8BAF046E"><enum>(A)</enum><text>the taxpayer’s modified adjusted gross income for such taxable year, or</text></subparagraph> 
<subparagraph id="H2F980F1DFB894B3EBFC368C05B6250CC"><enum>(B)</enum><text>the taxpayer’s modified adjusted gross income for the preceding taxable year, exceeds—</text> 
<clause id="H150A8AF24F20435EA71CD758F8952D4C"><enum>(i)</enum><text>$150,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),</text></clause> 
<clause id="HD0D71AE6F12842EBB62855AC593B7EEF"><enum>(ii)</enum><text>$112,500 in the case of a head of household (as defined in section 2(b)), and</text></clause> 
<clause id="HD261B94650F14267B91E1C5D6B75FEF5"><enum>(iii)</enum><text>$75,000 in the case of a taxpayer not described in paragraph (1) or (2).</text></clause></subparagraph></paragraph></subsection> 
<subsection id="HCCA6715AAA444ACA93079B99C388E6D5"><enum>(d)</enum><header>Definitions</header><text display-inline="yes-display-inline">For purposes of this section—</text> 
<paragraph id="H96FD90D348714648ACB9C2ACB9F53109"><enum>(1)</enum><header>Previously-owned qualified plug-in electric drive motor vehicle</header><text display-inline="yes-display-inline">The term <term>previously-owned qualified plug-in electric drive motor vehicle</term> means, with respect to a taxpayer, a motor vehicle—</text> 
<subparagraph id="H507578DCA5FB4DE98B23027FC0439D6C"><enum>(A)</enum><text>the model year of which is at least 2 years earlier than the calendar year in which the taxpayer acquires such vehicle,</text></subparagraph> 
<subparagraph id="H0F5924D9D25543BDB926574573C1FE98"><enum>(B)</enum><text>the original use of which commences with a person other than the taxpayer,</text></subparagraph> 
<subparagraph id="HE4DEFC1124EE4E03B42F23AEF57D8BCA"><enum>(C)</enum><text display-inline="yes-display-inline">which is acquired by the taxpayer in a qualified sale, and</text></subparagraph> 
<subparagraph id="HD8EB405DCCCA4C61A34554EB1EA229D7"><enum>(D)</enum><text display-inline="yes-display-inline">which meets the requirements of subparagraphs (C), (D), (E), (F), (G), (H), and (I) of section 36C(e)(1) (determined by applying <term>previously-owned qualified plug-in electric drive motor vehicle</term> for <quote>new qualified plug-in electric drive motor vehicle</quote>), 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.</text></subparagraph></paragraph> 
<paragraph id="HA194723D57254C0E9FEA44699D08B128"><enum>(2)</enum><header>Qualified sale</header><text>The term <term>qualified sale</term> means a sale of a motor vehicle—</text> 
<subparagraph id="H7942A806FA5047A382ABE27C1338A3B1"><enum>(A)</enum><text>by a seller who holds such vehicle in inventory (within the meaning of section 471) for sale or lease,</text></subparagraph> 
<subparagraph id="HFA8BD3C80AB047108BBF58B192F4C1A9"><enum>(B)</enum><text display-inline="yes-display-inline">for a sale price not to exceed $25,000, and</text></subparagraph> 
<subparagraph id="H98EDF03F063C4206B81FEED69637D963"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph id="HAF4E1D28B69149BA987A3C49B81AEC24"><enum>(3)</enum><header>Qualified buyer</header><text display-inline="yes-display-inline">The term <term>qualified buyer</term> means, with respect to a sale of a motor vehicle, a taxpayer—</text> 
<subparagraph id="H9C06FDB6A09A44A6AAB38DEADBA099A1"><enum>(A)</enum><text display-inline="yes-display-inline">who is an individual,</text></subparagraph> 
<subparagraph id="H0C240387FDF24675ACA264210BB04A86"><enum>(B)</enum><text>who purchases such vehicle for use and not for resale,</text></subparagraph> 
<subparagraph id="H115DC3A6C2CC4BB88A90E32AA194970E"><enum>(C)</enum><text>with respect to whom no deduction is allowable with respect to another taxpayer under section 151,</text></subparagraph> 
<subparagraph id="H5ACE1D2B06564E9897707D442C8BB423"><enum>(D)</enum><text>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</text></subparagraph> 
<subparagraph id="HC8F57667C7204811A10DDA8751305C07"><enum>(E)</enum><text display-inline="yes-display-inline">who possesses a certificate issued by the seller that certifies—</text> 
<clause id="H59B8D3C6BF4F40CD8586AC38599F3A1E"><enum>(i)</enum><text>that the vehicle is a previously-owned qualified plug-in electric drive motor vehicle,</text></clause> 
<clause id="HED91619D139C43C1839341FAB14A53D7"><enum>(ii)</enum><text>the vehicle identification number of such vehicle,</text></clause> 
<clause id="HCC34D14DD3AD42BB82655D4F65D30EA8"><enum>(iii)</enum><text>the capacity of the battery at time of sale, and</text></clause> 
<clause id="H6F85FC97B3CC454EA220BD7F9F8DC336"><enum>(iv)</enum><text>such other information as the Secretary may require. </text></clause></subparagraph></paragraph> 
<paragraph id="H2DCF1F782CDC4AA7B3070F79378B6EBF"><enum>(4)</enum><header>Motor vehicle; capacity</header><text>The terms <term>motor vehicle</term> and <term>capacity</term> have the meaning given such terms in paragraphs (2) and (4) of section 36C(e), respectively.</text></paragraph></subsection> 
<subsection id="H6BFBA879620C4F968F3A9F7662C3669B" display-inline="no-display-inline"><enum>(e)</enum><header>VIN number requirement</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HDAE0D879071645699126ADDB39B6FC02"><enum>(f)</enum><header>Application of certain rules</header><text>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.</text></subsection> 
<subsection id="HC6C1A50AF79343FBA18755A1CDE21E3A"><enum>(g)</enum><header>Certificate submission requirement</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HA32844F5229B41C98C80EFF9C24A3E0E" commented="no" display-inline="no-display-inline"><enum>(h)</enum><header>Treatment of certain possessions</header> 
<paragraph id="H77E0C6F7A85A4D07A0A59F3971DF0A6F" commented="no"><enum>(1)</enum><header>Payments to possessions with mirror code tax systems</header><text>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.</text></paragraph> 
<paragraph id="HD0C587FC848F451193C36288F85EA1B3" commented="no"><enum>(2)</enum><header>Payments to other possessions</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H35CF4F95321D4189B535D04AE6C00775" commented="no"><enum>(3)</enum><header>Mirror code tax system; treatment of payments</header><text>Rules similar to the rules of paragraphs (3), (4), and (5) of section 21(h) shall apply for purposes of this section. </text></paragraph></subsection> 
<subsection id="H65AE2F57C43D4B48AA708EF79EE25D0B"><enum>(i)</enum><header>Transfer of credit</header><text>Rules similar to the rules of section 36C(k) shall apply. </text></subsection> 
<subsection id="HCF6D52291A224BECAD6AB4B8FA75ACA8"><enum>(j)</enum><header>Termination</header><text>No credit shall be allowed under this section with respect to any vehicle acquired after December 31, 2031.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H4D36EE0288274F0AA11E011B19D5FCF7"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="H23854EEC2D6D40388D28FC943C79D5BC"><enum>(1)</enum><text display-inline="yes-display-inline">Section 6211(b)(4)(A), as amended by the preceding provisions of this Act, is amended by inserting <quote>36D,</quote> after <quote>36C,</quote>.</text></paragraph> 
<paragraph id="H415705EF29684D5DB3F8D0C9EB382A0E"><enum>(2)</enum><text>Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended—</text> 
<subparagraph id="H71F0F1FE3D344AFE83A87C33A1444AEC"><enum>(A)</enum><text>in subparagraph (S), by striking <quote>and</quote> at the end,</text></subparagraph> 
<subparagraph id="H356C76F6FB844ED0B200B9F5F68ADD27"><enum>(B)</enum><text>in subparagraph (T), by striking the period at the end and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="HD437149C0F8F4E9D95AA723BA2852E86"><enum>(C)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H58E45F183AF74C439A3BBB4F10011F1A"> 
<subparagraph id="H23AF4D3239784BBCAAE3D64D5BCC6780"><enum>(U)</enum><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H067771D213554BA6B0A4BA16CD39F430"><enum>(3)</enum><text>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 <quote>36D,</quote> after <quote>36C,</quote>.</text></paragraph></subsection> 
<subsection id="H9EF3314590344B07836D945DF10FB0E9"><enum>(c)</enum><header>Clerical amendment</header><text>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:</text> 
<quoted-block style="OLC" id="H0572478AED6040E69F6A6A825374DD43" display-inline="no-display-inline"> 
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="HD63E539DA57D497BA21C69C87BC7A70F" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="H7B4D33404496411FA2BC3885F14D8B07" level="section">Sec. 36D. Previously-owned qualified plug-in electric drive motor vehicles.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HB77284472B594713BCD5B9D76F50E715"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to vehicles acquired after December 31, 2021.</text></subsection></section> 
<section id="H185B6D39258C454DB5E0F2D7A91171DD"><enum>136403.</enum><header>Qualified commercial electric vehicles</header> 
<subsection id="H4E0C9BBD71CA4142A688021DE25C1795"><enum>(a)</enum><header>In general</header><text>Subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new section:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HC94820B40DC7493D968C99E8C0CF8D6E"> 
<section id="H006737E9B4C74525A1A2E3B623826BD6"><enum>45Y.</enum><header>Credit for qualified commercial electric vehicles</header> 
<subsection id="H639DCA8BA8354049ABBD9AFF108167D1"><enum>(a)</enum><header>In general</header><text>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.</text></subsection> 
<subsection id="HB28A95ECCC3B499387E0C865D04F0362"><enum>(b)</enum><header>Per vehicle amount</header> 
<paragraph id="HC49DB33214CB4C7192B90B59FBFB4905"><enum>(1)</enum><header>In general</header><text>The amount determined under this subsection with respect to any qualified commercial electric vehicle shall be equal to the lesser of—</text> 
<subparagraph id="HCE283BF7B3EC452CAD66105EFE429A62"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H68371332939E4094B9B9072E75B06C66"><enum>(B)</enum><text>the incremental cost of such vehicle.</text></subparagraph></paragraph> 
<paragraph id="HDF1C6D64ABC14A638D1D8E85371EFACE"><enum>(2)</enum><header>Incremental cost</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H2A2AE740D6E7452D8767DA81E2602A4B"><enum>(3)</enum><header>Comparable vehicle</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>comparable vehicle</quote> 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.</text></paragraph> 
<paragraph id="H5FBCFDA0D5C94755A30562A7EB567D01"><enum>(4)</enum><header>Vehicles for lease to individuals</header> 
<subparagraph id="H68443563B0084D4183DE97E011423841"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HF32C4ACD8ED14D06B624E902E09B5B87"><enum>(i)</enum><text>is a new qualified plug-in electric drive motor vehicle, and</text></clause> 
<clause id="H264495F68E3E47F39786100AE87E86EF"><enum>(ii)</enum><text>has been acquired and placed in service by an individual.</text></clause></subparagraph> 
<subparagraph id="H664B61F9A9DA43878B3333B34FFD4E7D"><enum>(B)</enum><header>Election requirements</header> 
<clause id="H85C252758D7C42FB91CDF1F6CC9309A0"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">An election under subparagraph (A) shall be made at such time and in such manner as the Secretary prescribes by regulations or other guidance.</text></clause> 
<clause id="HBD0C879A5EA247E2B29744D54F955578"><enum>(ii)</enum><header>Disclosure requirement</header><text display-inline="yes-display-inline">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.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="HCDF85E670199438D95417AEC6F45D4DA"><enum>(c)</enum><header>Qualified commercial electric vehicle</header><text>For purposes of this section, the term <term>qualified commercial electric vehicle</term> means any vehicle which—</text> 
<paragraph id="HD21ECEEC88B347C1A71D1CFD2DA1E412"><enum>(1)</enum><text display-inline="yes-display-inline">meets the requirements of subparagraphs (A) and (C) of section 36C(e)(1) without regard to any gross vehicle weight rating, and is acquired for use or lease by the taxpayer and not for resale, </text></paragraph> 
<paragraph id="H462AE54458684916B2C19A4271262B1A"><enum>(2)</enum><text display-inline="yes-display-inline">either—</text> 
<subparagraph id="HFDA43731D91F4D0FADA724A80D838D13"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H9F65733F970343C9A6EC13A02A38AB69"><enum>(B)</enum><text display-inline="yes-display-inline">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),</text></subparagraph></paragraph> 
<paragraph id="HA1EC626104254BDFB8B31E186EFFD0C0"><enum>(3)</enum><text>either—</text> 
<subparagraph id="H7566E1B8013F465C8D5E0ED2BAA3F27E"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H9A3C6E6D411342A587D636FF6ADE4F97"><enum>(B)</enum><text display-inline="yes-display-inline">is a new qualified fuel cell motor vehicle described in subparagraphs (A) and (B) of section 30B(b)(3), and</text></subparagraph></paragraph> 
<paragraph id="H68C3390E9978411DAFD7A91971668DFA"><enum>(4)</enum><text>is of a character subject to the allowance for depreciation.</text></paragraph></subsection> 
<subsection id="H07ECF95910EC446CA2FDB02047A31E7F"><enum>(d)</enum><header>Special rules</header> 
<paragraph id="H4D0F128AA8B34B489566BDE53F19A7C8"><enum>(1)</enum><header>In general</header><text>Subject to paragraph (2), rules similar to the rules under subsection (f) of section 36C shall apply for purposes of this section.</text></paragraph> 
<paragraph id="H24BE3CEDD3384131B22FE87A7087DE43"><enum>(2)</enum><header>Recapture</header><text display-inline="yes-display-inline">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)—</text> 
<subparagraph id="H6F0F409F30F345EFA288459EF284396C"><enum>(A)</enum><text display-inline="yes-display-inline">recaptures the credit allowed under subsection (a) if—</text> 
<clause id="HC2DE525D09E94E0FACEA84871E94173B"><enum>(i)</enum><text>such vehicle was not leased to an individual, or</text></clause> 
<clause id="H475BB41CAB8E4A28B80D7C1F6CB10727" commented="no"><enum>(ii)</enum><text>the taxpayer failed to comply with the requirements described in subsection (b)(4)(B)(ii), and</text></clause></subparagraph> 
<subparagraph id="H7BD38A3B213949329ACBDB53BAAAA9A8"><enum>(B)</enum><text>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).</text></subparagraph></paragraph> 
<paragraph id="H622078935252486C9300F7BDFDC20F7F"><enum>(3)</enum><header>Vehicles placed in service by tax-exempt entities</header><text>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).</text></paragraph></subsection> 
<subsection id="HEDC0D990619345BC9ADCC5AB358820C3" display-inline="no-display-inline"><enum>(e)</enum><header>VIN number requirement</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H7038910413C34033925EFA35C274317A"><enum>(f)</enum><header>Termination</header><text>No credit shall be determined under this section with respect to any vehicle acquired after December 31, 2031.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H5E77402BA9264E7388533143A267AABF"><enum>(b)</enum><header>Elective payment of credit in case of certain tax-exempt entities</header><text display-inline="yes-display-inline">Section 6417(b), as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HE81B9EAE4DAB47D199CAF939A33679B7" display-inline="no-display-inline"> 
<paragraph id="HB3029673F966497EA91806A3448D96CC"><enum>(9)</enum><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H2235DD1831364CCFA32ACDD4DEFDA6B8"><enum>(c)</enum><header>Conforming amendments</header> 
<paragraph id="H8331E2641D684E10B96F3801962A0B38"><enum>(1)</enum><text>Section 38(b) is amended by striking paragraph (30) and inserting the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HC77452CDC6FD442CB3FF2E840E0C3850"> 
<paragraph id="H0F5CCF2C8B254AECB35E214FDC5739E9"><enum>(30)</enum><text>the qualified commercial electric vehicle credit determined under section 45Y,</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H485F9187AD54479BA75BFCF62918AFCA"><enum>(2)</enum><text>Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended—</text> 
<subparagraph id="H131FE224683F4374ADDFAD4FC68816BD"><enum>(A)</enum><text>in subparagraph (T), by striking <quote>and</quote> at the end,</text></subparagraph> 
<subparagraph id="H0953FE212C5544EDAF53AAB94ACFA929"><enum>(B)</enum><text>in subparagraph (U), by striking the period at the end and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="HA2F02B7CEA91468990D0E51B8788EFEF"><enum>(C)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HF4AB015B37824BF69BBA99158BA1813F"> 
<subparagraph id="HA18A34AF71F54F1C92F0B96789E772D6"><enum>(V)</enum><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H46369FA28B1E44498B1A6512C9C94A6E"><enum>(3)</enum><text>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:</text> 
<quoted-block display-inline="no-display-inline" id="HA93A7740BB6B419984C7E9F6BA32A1C3" style="OLC"> 
<toc> 
<toc-entry bold="off" level="section">Sec. 45Y. Qualified commercial electric vehicle credit.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H0ED968E5A1B247A789175F49C5934263"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to vehicles acquired after December 31, 2021.</text></subsection></section> 
<section id="H69BF24A69B914E19AE4F5AFCBBCA07C0"><enum>136404.</enum><header>Qualified fuel cell motor vehicles</header> 
<subsection id="H77214A5D6F6D4DCB9CBC6A95834116D7"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 30B(k)(1) is amended by striking <quote>December 31, 2021</quote> and inserting <quote>December 31, 2031</quote>.</text></subsection> 
<subsection id="HB9759E5627BB47CDBFAFCFE28FF7D9E4" commented="no" display-inline="no-display-inline"><enum>(b)</enum><header>New qualified fuel cell motor vehicle</header><text display-inline="yes-display-inline">Section 30B(b) is amended by striking <quote>and</quote> at the end of subparagraph (D), by striking the period at the end of subparagraph (E) and inserting <quote>, and</quote>, and by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" id="H22AEB8D40EEF4EF19CA2D9D7A468B2A8" display-inline="no-display-inline"> 
<subparagraph id="H012B8E6581F642678A31262C7FAB7E00" commented="no"><enum>(F)</enum><text display-inline="yes-display-inline">which is not property of a character subject to an allowance for depreciation. </text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HCDC7E96CC43A43F48B80C4E332E8C0BD"><enum>(c)</enum><header>Conforming amendment</header><text>Section 30B(g) is amended to read as follows: </text> 
<quoted-block style="OLC" id="H0914B92D800F44CEBE500EE577A6BBB6" display-inline="no-display-inline"> 
<subsection id="H97284F1A6C5B4B5A99186D361D5D7129"><enum>(g)</enum><header>Personal credit</header><text display-inline="yes-display-inline">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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H6E630CDEEE564C6A86834593B3986C17"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to property placed in service after December 31, 2021.</text></subsection></section> 
<section id="H13B74E1D3A4F48268BF4B5CAFA30C3AC" display-inline="no-display-inline" section-type="subsequent-section" commented="no"><enum>136405.</enum><header>Alternative fuel refueling property credit</header> 
<subsection id="HFB71B9E979A84D3B96640DA6C1DAEC94" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 30C(g) is amended by striking <quote>December 31, 2021</quote> and inserting <quote>December 31, 2031</quote>.</text></subsection> 
<subsection id="HB7E0CCF64C1F47F0A2FF500C99E2E81B" commented="no"><enum>(b)</enum><header>Additional credit for certain electric charging property</header> 
<paragraph id="HBE4A528425574A069935D2B0FE183077"><enum>(1)</enum><header>In general</header><text>Section 30C(a) is amended—</text> 
<subparagraph id="H461BEB9A55A44469AD676F4F62283D3D"><enum>(A)</enum><text>by striking <quote>equal to 30 percent</quote> and inserting the following: </text> 
<quoted-block style="OLC" id="H36A979A59BA9404A871EA3B4667CA65C" display-inline="yes-display-inline"><text display-inline="yes-display-inline">equal to the sum of—</text> 
<paragraph id="H20E8FBF71AEC4D01BB3BC696207E09D2"><enum>(1)</enum><text display-inline="yes-display-inline">30 percent (6 percent in the case of property described in subsection (b)(2))</text></paragraph><after-quoted-block>,</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H16A85FAAD1A14CC0AD6F8E8D7B05BFD7"><enum>(B)</enum><text>by striking the period at the end and inserting <quote>, plus</quote>, and</text></subparagraph> 
<subparagraph id="H34B349A23B804DC897674B39B80F3A48"><enum>(C)</enum><text>by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="H4F45C380DAD94AD0A075D5FC5C45FF21" display-inline="no-display-inline"> 
<paragraph id="H4852B046399D49849FE7E734EBE25355"><enum>(2)</enum><text display-inline="yes-display-inline">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 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—</text> 
<subparagraph id="HD23A13A5E8994D249C9991E53E980E95"><enum>(A)</enum><text display-inline="yes-display-inline">is intended for general public use with no associated fee or payment arrangement,</text></subparagraph> 
<subparagraph id="H128E5F8F6C664560B8E8B600E733C0DC"><enum>(B)</enum><text display-inline="yes-display-inline">is intended for general public use and accepts payment via a credit card reader, including a credit card reader that uses contactless technology, or</text></subparagraph> 
<subparagraph id="HE8F684D462864972906955458A61A6A3"><enum>(C)</enum><text display-inline="yes-display-inline">is intended for use exclusively by commercial or governmental vehicles. </text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HF4F0D7CBD0654102AA2A7A4E9E6DBAC1"><enum>(2)</enum><header>Conforming amendment</header><text>Section 30C(b) is amended—</text> 
<subparagraph id="H9522BA272EA94CDEB6947F53CD349724"><enum>(A)</enum><text>by striking <quote>The credit allowed under subsection (a)</quote> and inserting <quote>The amount of cost taken into account under subsection (a)(1)</quote>,</text></subparagraph> 
<subparagraph id="H60D6D23056E0428D932193E519AA8291"><enum>(B)</enum><text>by striking <quote>$30,000</quote> and inserting <quote>$100,000</quote>, and</text></subparagraph> 
<subparagraph id="HB7F673FE13A740F087496E9C16739E31"><enum>(C)</enum><text>by striking <quote>$1,000</quote> and inserting <quote>$3,333.33</quote>.</text></subparagraph></paragraph> 
<paragraph id="H276142A3188B46F29A58672113BDD843"><enum>(3)</enum><header>Bidirectional charging equipment included as qualified alternative fuel vehicle refueling property</header><text>Section 30C(c) is amended—</text> 
<subparagraph id="HB84779642AC344029361E1C2F2ACF624"><enum>(A)</enum><text>by striking <quote>For purposes of this section, the term</quote> and inserting </text> 
<quoted-block style="OLC" id="H739C855A6BF94EA78869F8CE43E3BA23" display-inline="yes-display-inline"><text display-inline="yes-display-inline">For purposes of this section—</text> 
<paragraph id="HC75A555825EE438EBD214A07AB59F097"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The term</text></paragraph><after-quoted-block>, and </after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H36443B99B5F544B3A2B42733D6399F18"><enum>(B)</enum><text>by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="H13F3A3D617DF44BCBA7324CCBB46F0F8" display-inline="no-display-inline"> 
<paragraph id="H8A0058757CAF45589D6DC86C2DDD0B08"><enum>(2)</enum><header>Bidirectional charging equipment</header><text display-inline="yes-display-inline">Property shall not fail to be treated as qualified alternative vehicle refueling property solely because such property—</text> 
<subparagraph id="H75422F14B173492BB8D2BB200D574C42"><enum>(A)</enum><text display-inline="yes-display-inline">is capable of charging the battery of a motor vehicle propelled by electricity, and</text></subparagraph> 
<subparagraph id="H41212F4835AB461784EDA04E2D856E44"><enum>(B)</enum><text>allows discharging electricity from such battery to an electric load external to such motor vehicle.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="H2CE77F6D49F8492BA1B6AD213B3726D7" display-inline="no-display-inline"><enum>(c)</enum><header>Certain electric charging stations included as qualified alternative fuel vehicle refueling property</header><text display-inline="yes-display-inline">Section 30C is amended by redesignating subsections (f) and (g) as subsections (g) and (h), respectively, and by inserting after subsection (e) the following:</text> 
<quoted-block style="OLC" id="H4BD9E230271C4D28A44297903A08588B" display-inline="no-display-inline"> 
<subsection id="H880B8B86615342A69C85812EB93C79D3"><enum>(f)</enum><header>Special rule for electric charging stations for certain vehicles with 2 or 3 wheels</header><text display-inline="yes-display-inline">For purposes of this section—</text> 
<paragraph id="H4004A88D28444CF0807715DD87A5B35F"><enum>(1)</enum><header>In general</header><text>The term <term>qualified alternative fuel vehicle refueling property</term> 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—</text> 
<subparagraph id="H0BC3AAC61839461E9882C34704713349"><enum>(A)</enum><text>meets the requirements of subsection (a)(2), and</text></subparagraph> 
<subparagraph id="HF3646E90474F441AAA48133FE1FD4856"><enum>(B)</enum><text>is of a character subject to depreciation. </text></subparagraph></paragraph> 
<paragraph id="HE156E9E6C7AA4E1AA0209D24D1C83E82"><enum>(2)</enum><header>Motor vehicle</header><text display-inline="yes-display-inline">A motor vehicle is described in this paragraph if the motor vehicle—</text> 
<subparagraph id="H3AF17B489C4E42F3AFAE839B3AC580B5"><enum>(A)</enum><text>is manufactured primarily for use on public streets, roads, or highways (not including a vehicle operated exclusively on a rail or rails), and</text></subparagraph> 
<subparagraph id="H6985B07BAEFB4C69A84308BD57B5CE12"><enum>(B)</enum><text>has at least 2, but not more than 3, wheels.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H5FC455DB7CB94874AFA705892C87D9F8" commented="no" display-inline="no-display-inline"><enum>(d)</enum><header>Wage and apprenticeship requirements</header><text display-inline="yes-display-inline">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: </text> 
<quoted-block style="OLC" id="HB91ED2C8DBD24AA6B4881D1578A08F6B" display-inline="no-display-inline"> 
<subsection id="H4F64F3D994084504BC68EA59B42EB539" commented="no"><enum>(g)</enum><header>Wage and apprenticeship requirements</header> 
<paragraph id="H89902176830D42A18EC5FAF063F3B5A6" commented="no"><enum>(1)</enum><header>Increased credit amount</header> 
<subparagraph id="H519B3F91CC3D417D9DA8A262921D08B6" commented="no"><enum>(A)</enum><header>In general</header><text>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) shall be equal to such amount multiplied by 5 (determined without regard to this sentence).</text></subparagraph> 
<subparagraph id="H69B631B18FEB413B9710016B1F891870"><enum>(B)</enum><header>Qualified alternative fuel vehicle refueling project</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <quote>qualified alternative fuel vehicle refueling project</quote> 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. </text></subparagraph> 
<subparagraph id="HC9C1CBA2712F4951AFA47DBC0C03F039" commented="no"><enum>(C)</enum><header>Project requirements</header><text display-inline="yes-display-inline">A project meets the requirements of this subparagraph if it is one of the following: </text> 
<clause id="H4BBD3A52B305422AAE29E0AB5869C864" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">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).</text></clause> 
<clause id="HBAB099111EE6476286B225365CA804D5"><enum>(ii)</enum><text>A project which satisfies the requirements of paragraphs (2) and (3).</text></clause></subparagraph></paragraph> 
<paragraph id="H65922B0BA0D541958B0CAA0B3695796D" commented="no"><enum>(2)</enum><header>Prevailing wage requirements</header> 
<subparagraph id="H49548D26B3824FA1A12B9B28C49C0D74" commented="no"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HB15EBF5C064542A9A48786408B0DE695" commented="no"><enum>(B)</enum><header>Correction and penalty related to failure to satisfy wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(8)(B) shall apply.</text></subparagraph></paragraph> 
<paragraph id="H60005F57B0AB4BB68EA381990393BBC6" commented="no"><enum>(3)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(9) shall apply.</text></paragraph> 
<paragraph id="H3392ADC5E4484F6AA874264021CF471B" commented="no"><enum>(4)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HFF4831F8964C4A51985B04DE4245F1B8" commented="no"><enum>(e)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to property placed in service after December 31, 2021.</text></subsection></section> 
<section id="H978EF6126CDB4CA8A689D1BF60E1557B"><enum>136406.</enum><header>Reinstatement and expansion of employer-provided fringe benefits for bicycle commuting</header> 
<subsection id="H40D52A519274464C977DB63DEA0614AC"><enum>(a)</enum><header>Repeal of suspension of exclusion for qualified bicycle commuting benefits</header><text>Section 132(f) is amended by striking paragraph (8).</text></subsection> 
<subsection id="H4E0607A9EB8A4EF0ACFB218C301A8770"><enum>(b)</enum><header>Expansion of bicycle commuting benefits</header><text>Section 132(f)(5)(F) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H3C2AE83F23B1431A9E28F0D7FA342606" display-inline="no-display-inline"> 
<subparagraph id="H9EDD880BF1BE4785BF02FFE7532E381F"><enum>(F)</enum><header>Definitions related to bicycle commuting benefits</header> 
<clause id="H558F5F8A7ED34FF792458976BC0C6CA3"><enum>(i)</enum><header>Qualified bicycle commuting benefit</header><text display-inline="yes-display-inline">The term <quote>qualified bicycle commuting benefit</quote> means, with respect to any calendar year—</text> 
<subclause id="HB54C1B49A2D74F109923E425C79A1BAB"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H1A3C395B37744F178B55876F5F42B765"><enum>(II)</enum><text>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,</text></subclause><continuation-text continuation-text-level="clause">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. </continuation-text></clause> 
<clause id="H37DD80F812A64053BBF2AA238CA3A2FE"><enum>(ii)</enum><header>Qualified commuting property</header><text>The term <quote>qualified commuting property</quote> means—</text> 
<subclause id="HC5770703B0A842718B5CFC8735B8505B"><enum>(I)</enum><text>any bicycle (other than a bicycle equipped with any motor),</text></subclause> 
<subclause id="HF221D4812865418EADD1AE8713D45D8F"><enum>(II)</enum><text>any electric bicycle which meets the requirements of section 36E(c)(5), </text></subclause> 
<subclause id="H6450C20C72C8481C94E676B1E02CD4D7" commented="no"><enum>(III)</enum><text>any 2- or 3-wheel scooter (other than a scooter equipped with any motor), and</text></subclause> 
<subclause id="HD243B8C14735409B9D2AE1E457E8BF01"><enum>(IV)</enum><text>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.</text></subclause></clause> 
<clause id="HBAC0D0347BAF49A7B52AAA098B64ABA4" commented="no"><enum>(iii)</enum><header>Bikeshare</header><text display-inline="yes-display-inline">The term <term>bikeshare</term> 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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H1AB570DE9CF34137B454ACF4B344D81A"><enum>(c)</enum><header>Limitation on exclusion</header><text display-inline="yes-display-inline">Section 132(f)(2)(C) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H1B6527EC21124825AFA6E10F59D2CFCC" display-inline="no-display-inline"> 
<subparagraph id="HEB867C69AA764D2388D0FAC6ACC6075E"><enum>(C)</enum><text display-inline="yes-display-inline">30 percent of the dollar amount in effect under subparagraph (B) per month in the case of any qualified bicycle commuting benefit.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HE082C647EF074240A0A354CF378E5CEC"><enum>(d)</enum><header>No constructive receipt</header><text>Section 132(f)(4) is amended by striking <quote>(other than a qualified bicycle commuting reimbursement)</quote>.</text></subsection> 
<subsection id="HF5B7BD9C033A417CA093AA129EA58429"><enum>(e)</enum><header>Conforming amendments</header> 
<paragraph id="H530252A295C940D2A837001171E6C890"><enum>(1)</enum><text>Section 132(f)(1)(D) is amended by striking <quote>reimbursement</quote> and inserting <quote>benefit</quote>.</text></paragraph> 
<paragraph id="H414847654BFA46548211614769402C6A"><enum>(2)</enum><text>Section 274(l) is amended by striking paragraph (2). </text></paragraph></subsection> 
<subsection id="HE9F4866E2D594A2F95DF96632D3EBF53"><enum>(f)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="H8680AC56759A403988FA40C4747D15DE"><enum>136407.</enum><header>Credit for certain new electric bicycles</header> 
<subsection id="HCADCD9344E30434BAD2C9EB88B5031FA"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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: </text> 
<quoted-block style="OLC" id="HE1C055976CB54410BD1F5B4A7346A474" display-inline="no-display-inline"> 
<section id="H9EDF4511058942B8A73D80341D9E1134"><enum>36E.</enum><header>Electric bicycles</header> 
<subsection id="H2717367BD79243858BC3BDFECE25CBFD"><enum>(a)</enum><header>Allowance of credit</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H3BF3ACFED58E40F79CF8CE1B79593539"><enum>(b)</enum><header>Limitations</header> 
<paragraph id="H8EF15892C2DF4DA9B86DAF0C6EEE1F46"><enum>(1)</enum><header>Limitation on cost per electric bicycle taken into account</header><text>The amount taken into account under subsection (a) as the cost of any qualified electric bicycle shall not exceed $5,000.</text></paragraph> 
<paragraph id="H4375064EE182460188872006B294A5E7"><enum>(2)</enum><header>Bicycle limitation with respect to credit</header> 
<subparagraph id="H9EC97031D0654587A79898CA8EE1AE2F"><enum>(A)</enum><header>Limitation on number of personal-use bicycles</header><text>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—</text> 
<clause id="H7512397A881844679A196323AD59A958"><enum>(i)</enum><text>1 (2 in the case of a joint return), reduced by</text></clause> 
<clause id="HCFE8C3E7A41B4AA982C663648477D4AD"><enum>(ii)</enum><text>the aggregate number of bicycles taken into account by the taxpayer under subsection (a) for the 2 preceding taxable years.</text></clause></subparagraph> 
<subparagraph id="HCCCF10B5C72C42DAA58595ADB15820A7" commented="no"><enum>(B)</enum><header>Phaseout based on modified adjusted gross income</header><text>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—</text> 
<clause id="H89CCD7015EA647F3AC23E1228055F9F3" commented="no"><enum>(i)</enum><text>$150,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),</text></clause> 
<clause id="H7E52B760CB4A4E0C819CB885F6170F0A" commented="no"><enum>(ii)</enum><text>$112,500 in the case of a head of household (as defined in section 2(b)), and</text></clause> 
<clause id="HABF5E6F2943E447AA163F2B5AE479A6D" commented="no"><enum>(iii)</enum><text>$75,000 in the case of a taxpayer not described in clause (i) or (ii).</text></clause></subparagraph> 
<subparagraph id="HC8D07322DCF54D99BE7F7CA8A9058826"><enum>(C)</enum><header>Modified adjusted gross income</header><text display-inline="yes-display-inline">For purposes of subparagraph (B), the term <quote>modified adjusted gross income</quote> means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.</text></subparagraph> 
<subparagraph id="H394BED06888842E9BEF19EFDD0440391" display-inline="no-display-inline"><enum>(D)</enum><header>Special rule for modified adjusted gross income taken into account</header><text>The modified adjusted gross income of the taxpayer that is taken into account for purposes of this paragraph shall be the lesser of—</text> 
<clause id="H607D2D692A8D41D9A685816CCAD5E8C0"><enum>(i)</enum><text>the modified adjusted gross income for the taxable year in which the credit is claimed, or</text></clause> 
<clause id="H2C3078C53B314B4D9BB61FFDB4C7400E"><enum>(ii)</enum><text>the modified adjusted gross income for the immediately preceding taxable year. </text></clause></subparagraph></paragraph></subsection> 
<subsection id="H79C66446D6BE41AB87299F062A70309D"><enum>(c)</enum><header>Qualified electric bicycle</header><text>For purposes of this section, the term <term>qualified electric bicycle</term> means a bicycle—</text> 
<paragraph id="HE7AE32676AF440DD9085870D9808401D"><enum>(1)</enum><text>the original use of which commences with the taxpayer, </text></paragraph> 
<paragraph id="H4A2F885310094A419FFA4C940B6227BB"><enum>(2)</enum><text>which is acquired for use by the taxpayer and not for resale,</text></paragraph> 
<paragraph id="H7DC8D3733E0E4BC6B21EFED6F5AE3E7F"><enum>(3)</enum><text>which is made by a qualified manufacturer and is labeled with the qualified vehicle identification number assigned to such bicycle by such manufacturer,</text></paragraph> 
<paragraph id="H068FD28BB148490BB9FC3FEBA83BA257"><enum>(4)</enum><text>with respect to which the aggregate amount paid for such acquisition does not exceed $8,000, and</text></paragraph> 
<paragraph id="HAE2F9C4307F946418201D28F27B333D6"><enum>(5)</enum><text>which is equipped with—</text> 
<subparagraph id="HE4E86CD663274B9AA6E54DB8A92DDFB6"><enum>(A)</enum><text>fully operable pedals, </text></subparagraph> 
<subparagraph id="H10E47CA3D5CF441398F3C2B8C81368C0"><enum>(B)</enum><text>a saddle or seat for the rider, and</text></subparagraph> 
<subparagraph id="H0E043F5E2A0E4515B6695E41B13D1CD1"><enum>(C)</enum><text>an electric motor of less than 750 watts which is designed to provided assistance in propelling the bicycle and—</text> 
<clause id="H60ED2824698F438888DD40F5CBCD05F8"><enum>(i)</enum><text>does not provide such assistance if the bicycle is moving in excess of 20 miler per hour, or</text></clause> 
<clause id="HAF5E080C9989413BA40B8D160A2F0508"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H01EAD11B6FF14A768B9885B082016442"><enum>(d)</enum><header>VIN number requirement</header> 
<paragraph id="HFBB1CEBF5D0A429CBAD4ABCC7B915530"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H41B1EE29553344BBB2C6C6D7803CDB85"><enum>(2)</enum><header>Qualified vehicle identification number</header><text>For purposes of this section, the term <quote>qualified vehicle identification number</quote> 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).</text></paragraph> 
<paragraph id="H5490961728C74F39B6D1EAA00EE82424"><enum>(3)</enum><header>Qualified manufacturer</header><text>For purposes of this section, the term <quote>qualified manufacturer</quote> means any manufacturer of qualified electric bicycles which enters into an agreement with the Secretary which provides that such manufacturer will—</text> 
<subparagraph id="HA337E985672243CA9274B6E0BC55C4ED"><enum>(A)</enum><text>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), </text></subparagraph> 
<subparagraph id="H0B0AD519B8F547B690E754C5B8CD8B1D"><enum>(B)</enum><text>label such bicycle with such number in such manner as the Secretary may provide, and</text></subparagraph> 
<subparagraph id="H86100BD7CB1845DA80051DAA232EAE4A"><enum>(C)</enum><text>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.</text></subparagraph></paragraph></subsection> 
<subsection id="HE8B32682FF4244EE9065DD938B5F8919"><enum>(e)</enum><header>Special rules</header> 
<paragraph id="H238BE5D6CB40463EAF07369B022E825D"><enum>(1)</enum><header>Basis reduction</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HBE488D46ABC443CBBFDD22D600D0A1F1"><enum>(2)</enum><header>No double benefit</header><text>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.</text></paragraph> 
<paragraph id="H2C4A8A5B9415405F8A789DF291FCEB0A"><enum>(3)</enum><header>Property used outside united states not qualified</header><text>No credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1).</text></paragraph> 
<paragraph id="H9EDD701C168541D7ACF382CDB53904C6"><enum>(4)</enum><header>Recapture</header><text>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.</text></paragraph> 
<paragraph id="HB13555176D994B3396F03D62BB993084"><enum>(5)</enum><header>Election not to take credit</header><text>No credit shall be allowed under subsection (a) for any bicycle if the taxpayer elects to not have this section apply to such bicycle.</text></paragraph></subsection> 
<subsection id="HDEB8E5A1E0284626BFC0D1E2778A580D" commented="no" display-inline="no-display-inline"><enum>(f)</enum><header>Treatment of certain possessions</header> 
<paragraph id="H3FEE05948397423A9C6EE0EE20A405DB" commented="no"><enum>(1)</enum><header>Payments to possessions with mirror code tax systems</header><text>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.</text></paragraph> 
<paragraph id="H3E97B7501B734531B21644E4A67DFDBD" commented="no"><enum>(2)</enum><header>Payments to other possessions</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H20CF95EBECAB47C1BB5B3093070B03F0" commented="no"><enum>(3)</enum><header>Mirror code tax system; treatment of payments</header><text>Rules similar to the rules of paragraphs (3), (4), and (5) of section 21(h) shall apply for purposes of this section. </text></paragraph></subsection> 
<subsection id="H8714926E43954CCCA4320456C267C367" display-inline="no-display-inline"><enum>(g)</enum><header>Transfer of credit</header> 
<paragraph id="H1D9272C59FCD45E4A35B88711AB0FD3D"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H03F168CC79BF43E3BF7DB0B0B083322A"><enum>(2)</enum><header>Eligible entity</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>eligible entity</quote> 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—</text> 
<subparagraph id="H3227A7B135944389BF9DBFF6325E8499"><enum>(A)</enum><text>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, </text></subparagraph> 
<subparagraph id="H4CEA6949764A48CE8DA0E6614015B32B"><enum>(B)</enum><text>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—</text> 
<clause id="H117F9713F7964FCAA09BABB0826E516B" commented="no"><enum>(i)</enum><text>the retail price, </text></clause> 
<clause id="H0A0649AC4A7949D9B71E59D5E81113E2"><enum>(ii)</enum><text>the value of the credit allowed or other incentive available for the purchase of such qualified electric bicycle, </text></clause> 
<clause id="H3B949343B5414437BB9679626CA903D8"><enum>(iii)</enum><text>all fees associated with the purchase of such qualified electric bicycle, and </text></clause> 
<clause id="H5E336502B185416598643BD7CE351EF7"><enum>(iv)</enum><text>the amount provided by the retailer to such taxpayer as a condition of the election described in paragraph (1), </text></clause></subparagraph> 
<subparagraph id="H3AD71B32C9474F5DB0336F011746F621"><enum>(C)</enum><text>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 </text></subparagraph> 
<subparagraph id="H4CE57B97ED44446096EA47338EF62CC1"><enum>(D)</enum><text>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—</text> 
<clause id="H4BA01C67545C4ADE8EA5AAFDB771A5AA"><enum>(i)</enum><text>the availability or use of such incentive shall not limit the ability of a taxpayer to make an election described in paragraph (1), and</text></clause> 
<clause id="H76EB066D321F47E6A98FCC42C1C99F2C"><enum>(ii)</enum><text>such election shall not limit the value or use of such incentive.</text></clause></subparagraph></paragraph> 
<paragraph id="H76F8BB202F0F4CF7B468B7D8C789E19C"><enum>(3)</enum><header>Timing</header><text display-inline="yes-display-inline">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. </text></paragraph> 
<paragraph id="H14F9BBDBBAC4444DB7195F369180CC8E"><enum>(4)</enum><header>Revocation of registration</header><text display-inline="yes-display-inline">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. </text></paragraph> 
<paragraph id="HEE417F3085514722BB58F83C14653B8F"><enum>(5)</enum><header>Tax treatment of payments</header><text display-inline="yes-display-inline">With respect to any payment described in paragraph (2)(C), such payment—</text> 
<subparagraph id="H04EE9B029DA741E99B7BD61BD1AF630F"><enum>(A)</enum><text>shall not be includible in the gross income of the taxpayer, and</text></subparagraph> 
<subparagraph id="H081CB31902004F1883E2E05D89A8B46B"><enum>(B)</enum><text>with respect to the retailer, shall not be deductible under this title.</text></subparagraph></paragraph> 
<paragraph id="H084C4730F95C487DB77A11CCA0EF850D"><enum>(6)</enum><header>Application of certain other requirements</header><text>In the case of any election under paragraph (1) with respect to any qualified electric bicycle—</text> 
<subparagraph id="HA7B845998C8445359EC6B9589F3CBE93"><enum>(A)</enum><text>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),</text></subparagraph> 
<subparagraph id="H4432A1F0290B45BDAFCE8EB8B103B3E1"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H686BD35DFE7B4BCFA9756124A47F7A20"><enum>(C)</enum><text>subsection (e)(5) shall not apply.</text></subparagraph></paragraph> 
<paragraph id="H452A90A6C36A41D88DF686977C31BA93"><enum>(7)</enum><header>Advance payment to registered retailers</header> 
<subparagraph id="H7408963542CE44928BBD137910C29B70"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="H3DE3C72DEA2D4B52829FFD81ABA0A710"><enum>(B)</enum><header>Excessive payments</header><text display-inline="yes-display-inline">Rules similar to the rules of section 6417(c)(8) shall apply for purposes of this paragraph. </text></subparagraph></paragraph> 
<paragraph id="HC4345823C4964961BD3A176D6009E6C4"><enum>(8)</enum><header>Retailer</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <quote>retailer</quote> 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, or an Indian Tribe (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304)).</text></paragraph></subsection> 
<subsection id="H33C4D42BD93A4AAFA947B2B28A78013E"><enum>(h)</enum><header>Termination</header><text>This section shall not apply to bicycles placed in service after December 31, 2026.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H3AA31B89E8CF4DAD946F0722A35DAF57"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="HC4629B2D0C80401CB08D38441BFC4D9F"><enum>(1)</enum><text>Section 1016(a) is amended by striking <quote>and</quote> at the end of paragraph (38), by striking the period at the end of paragraph (39) and inserting <quote>, and</quote>, and by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="H59A5C4C700DA4877864C0FED20CD35F5" display-inline="no-display-inline"> 
<paragraph id="HF36290DCDEA44F7DAA09F9E4265A366E"><enum>(40)</enum><text display-inline="yes-display-inline">to the extent provided in section 36E(f)(1).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H92DB59A4E4D3433A9176E0417235B5C1"><enum>(2)</enum><text>Section 6211(b)(4)(A) of such Code is amended by inserting <quote>36E by reason of subsection (c)(2) thereof,</quote> before <quote>32,</quote>.</text></paragraph> 
<paragraph id="H23B2FDBE90A0429096A17B5C69D9C46F"><enum>(3)</enum><text>Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended—</text> 
<subparagraph id="H6B7AD09601C7447BACF353AB2A774465"><enum>(A)</enum><text>in subparagraph (U), by striking <quote>and</quote> at the end,</text></subparagraph> 
<subparagraph id="H2BD6108FE1DE4B73AF8DB6934E35911A"><enum>(B)</enum><text>in subparagraph (V), by striking the period at the end and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="HE084B9E39E8743AC804DAE0B813499B6"><enum>(C)</enum><text>by adding at the end the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H373E0F91F05C4ED9877C02678828F6FA"> 
<subparagraph id="HA2474CB1DD284FC7AB5E8603476DD25D"><enum>(W)</enum><text display-inline="yes-display-inline">an omission of a correct vehicle identification number required under section 36E(d) (relating to electric bicycles credit) to be included on a return.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H30C9312CAA714DDEB1845178702ABD77"><enum>(4)</enum><text>Section 6501(m) is amended by inserting <quote>36E(f)(4),</quote> after <quote>35(g)(11),</quote>. </text></paragraph> 
<paragraph id="H8F6E0BB08DC247FD8A0A0280E4FABDAA"><enum>(5)</enum><text>Section 1324(b)(2) of title 31, United States Code, is amended by inserting <quote>36E,</quote> after <quote>36D,</quote>.</text></paragraph></subsection> 
<subsection id="H6419CB0177354994B4DE4754E35CA352"><enum>(c)</enum><header>Clerical amendment</header><text>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:</text> 
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<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="HE1C055976CB54410BD1F5B4A7346A474" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="H9EDF4511058942B8A73D80341D9E1134" level="section">Sec. 36E. Electric bicycles.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H1FFF5A3F1FFD477299880BBA2CB8A912"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to property placed in service after December 31, 2021, in taxable years ending after such date.</text></subsection></section></part> 
<part id="H0822399386DE411BA21476AB00F9D8A1"><enum>5</enum><header>Investment in the Green Workforce and Manufacturing</header> 
<section id="HA796D3495C2D4FEA8488796E033C8D7B"><enum>136501.</enum><header>Extension of the advanced energy project credit</header> 
<subsection id="H26CF97826FC748A58C8EE52F5432F2D1"><enum>(a)</enum><header>Extension of credit</header><text>Section 48C is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection:</text> 
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<subsection id="HC388FB329B5B46B9A0D7A7A9ADDD556B" commented="no"><enum>(e)</enum><header>Additional allocations</header><text display-inline="yes-display-inline"/> 
<paragraph id="H031FC56B12E34B4D98D1159936FB80FD" commented="no"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HBFF339A331204237A6427B4739AD5194" commented="no"><enum>(2)</enum><header>Annual limitation</header> 
<subparagraph id="H9DB8BB52ECF2438C956CF7D3B24C74D8"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="HB6E81E2317BF441FBFEA011F9AFA2ED3" commented="no"><enum>(B)</enum><header>Annual credit limitation</header> 
<clause id="HCE6E19C6E27E4E609F72F0737E3703F5"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <quote>annual credit limitation</quote> 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.</text></clause> 
<clause id="H58ABF4C6CD2643DE93FCD8BB99F3C3D6" commented="no"><enum>(ii)</enum><header>Amount set aside for automotive communities</header> 
<subclause id="H8B93C0AE86974C8385A60AC25B5AE0AF" commented="no"><enum>(I)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subclause> 
<subclause id="HF8BB3063E7D0474994107E8C4344C307" commented="no"><enum>(II)</enum><header>Automotive communities</header><text display-inline="yes-display-inline">For purposes of this clause, the term <quote>automotive communities</quote> 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.</text></subclause></clause> 
<clause id="HDC175B8236CA4540A8953D3A69826E8F"><enum>(iii)</enum><header>Amount set aside for energy communities</header> 
<subclause id="HD5BFE3A6B069400B936497308704B465"><enum>(I)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subclause> 
<subclause id="H18220FF5900841558A9EAFE571C8B2CE"><enum>(II)</enum><header>Energy communitites</header><text display-inline="yes-display-inline">For purposes of this clause, the term <quote>energy communities</quote> means a census tract or any directly adjoining census tract in which—</text> 
<item id="H4C1E2EDF10B041EBBE9E78CD66442BE1"><enum>(aa)</enum><text display-inline="yes-display-inline">after December 31, 1999, a coal mine has closed, or </text></item> 
<item id="H212B0FD983F04758B30BF6E01D1EC810"><enum>(bb)</enum><text>after December 31, 2009, a coal-fired electric generating unit has been retired.</text></item></subclause></clause></subparagraph> 
<subparagraph id="H5487BD7EFB46460084F3D2AA89285728"><enum>(C)</enum><header>Carryover of unused limitation</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="H616D44B1394A492792D9234AE45BF116"><enum>(3)</enum><header>Certifications</header> 
<subparagraph id="H742F8A341EE947B8914B8A75C3975125"><enum>(A)</enum><header>Application requirement</header><text>Each applicant for certification under this subsection shall submit an application at such time and containing such information as the Secretary may require.</text></subparagraph> 
<subparagraph id="H80047006AADA4F93BFD6AEC4B5526ED4"><enum>(B)</enum><header>Time to meet criteria for certification</header><text>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.</text></subparagraph> 
<subparagraph id="H39C700308ABD4E3499C1C3ABC843307D"><enum>(C)</enum><header>Period of issuance</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="HC1F286DF37404D21AA8E9C126E6FB69A" commented="no" display-inline="no-display-inline"><enum>(4)</enum><header>Selection criteria</header><text>Selection criteria similar to those in subsection (d)(3) shall apply, except that in determining designations under this subsection, the Secretary shall—</text> 
<subparagraph id="H3D868A4B31164257A92B20C35F4B5443"><enum>(A)</enum><text>in addition to the factors described in subsection (d)(3)(B), take into consideration which projects—</text> 
<clause commented="no" id="H366612433E8D402FA2CE99403211BF78"><enum>(i)</enum><text>will provide the greatest net impact in avoiding or reducing anthropogenic emissions of greenhouse gases, as determined by the Secretary, </text></clause> 
<clause commented="no" id="H73BA860CC3934978A12E5A6B0805AA17"><enum>(ii)</enum><text>will provide the greatest domestic job creation (both direct and indirect) during the credit period,</text></clause> 
<clause id="HB66B4538E78E4FFBB01B48390B7B9E42" commented="no" display-inline="no-display-inline"><enum>(iii)</enum><text>will provide the greatest job creation within the vicinity of the project, particularly with respect to—</text> 
<subclause id="H155963D1D70D4B2780F475026EB59368" commented="no"><enum>(I)</enum><text>low-income communities (as described in section 45D(e)), and</text></subclause> 
<subclause id="HED109ACF24D44665BEAA6CDB04F68BA3" commented="no"><enum>(II)</enum><text>dislocated workers who were previously employed in manufacturing, coal power plants, or coal mining, and</text></subclause></clause> 
<clause id="HDC9A838159344AA2B43A0D835FA4C694" commented="no"><enum>(iv)</enum><text display-inline="yes-display-inline">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</text></clause></subparagraph> 
<subparagraph id="HD2E31E756CF9405BB2330E8BC123E2B6"><enum>(B)</enum><text>give the highest priority to projects which—</text> 
<clause id="HE397C3FF1F2B4904B78946103B4BF5BC"><enum>(i)</enum><text>manufacture (other than primarily assembly of components) property described in a subclause of subsection (c)(1)(A)(i) (or components thereof), and</text></clause> 
<clause id="H18ACF3A37005424BAB5863CC0FF9118D"><enum>(ii)</enum><text>have the greatest potential for commercial deployment of new applications.</text></clause></subparagraph></paragraph> 
<paragraph id="HD629127B234C4B1C9FB58CAB5A7409EF"><enum>(5)</enum><header>Disclosure of allocations</header><text>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.</text></paragraph> 
<paragraph id="HB387D2EE90C84B4A99DAB56CA17A9B01"><enum>(6)</enum><header>Credit conditioned upon wage and apprenticeship requirements</header> 
<subparagraph id="H80009EE0004E4AF6B619431CFA0E70D3"><enum>(A)</enum><header>Base rate</header><text display-inline="yes-display-inline">For purposes of allocations under this subsection, the amount of the credit determined under subsection (a) shall be determined by substituting <quote>6 percent</quote> for <quote>30 percent</quote>. </text></subparagraph> 
<subparagraph id="HB4C225731B8342C3A41006675CE04B05"><enum>(B)</enum><header>Alternative rate</header><text display-inline="yes-display-inline">In the case of any project which satisfies the requirements of paragraphs (7) and (8), the amount of the credit determined under subsection (a) shall be equal to such amount multiplied by 5. </text></subparagraph></paragraph> 
<paragraph id="H913F4325C5A94E34AAECEE311C1930A7"><enum>(7)</enum><header>Prevailing wage requirements</header> 
<subparagraph id="H71AD175D297248E3821CA477F471D748"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H68838E32EC544E81B61F1C3790042D97"><enum>(B)</enum><header>Correction and penalty related to failure to satisfy wage requirements</header><text>In the case of any taxpayer which fails to satisfy the requirement under subparagraph (A) with respect to any project—</text> 
<clause id="H485776F3FCA3449FBC8B7AB4C9116A4C"><enum>(i)</enum><text>rules similar to the rules of section 45(b)(8)(B) shall apply, and</text></clause> 
<clause id="H1695F6C9598845A7AFB32B75D14815A4"><enum>(ii)</enum><text display-inline="yes-display-inline">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.</text></clause></subparagraph></paragraph> 
<paragraph id="HF9152D47E6AF44BF823DF582B2E7771F"><enum>(8)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(9) shall apply. </text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H31AFA2A86CF449FBAEDBA3004135CCAF"><enum>(b)</enum><header>Modification of qualifying advanced energy projects</header> 
<paragraph id="HAA07A83E53034B6C8FFB7ABE336F0025"><enum>(1)</enum><header>Inclusion of water as a renewable resource</header><text>Section 48C(c)(1)(A)(i)(I) is amended by inserting <quote>water,</quote> after <quote>sun,</quote>. </text></paragraph> 
<paragraph id="H0EBA8B5328824319871642959F4E5EC0"><enum>(2)</enum><header>Energy storage systems</header><text display-inline="yes-display-inline">Section 48C(c)(1)(A)(i)(II) is amended by striking <quote>an energy storage system for use with electric or hybrid-electric motor vehicles</quote> and inserting <quote>energy storage systems and components</quote>.</text></paragraph> 
<paragraph id="H461A7CC162454A4288C33E89852FD276"><enum>(3)</enum><header>Modification of qualifying electric grid property</header><text>Section 48C(c)(1)(A)(i)(III) is amended to read as follows:</text> 
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<subclause id="H586718DD3BC849AF8AEF9DCB9AF2BA58"><enum>(III)</enum><text display-inline="yes-display-inline">electric grid modernization equipment or components,</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H62C9DF8AC3BD4FDEA8167F0AE45E5A00"><enum>(4)</enum><header>Use of captured carbon</header><text>Section 48C(c)(1)(A)(i)(IV) is amended by striking <quote>sequester</quote> and insert <quote>use or sequester</quote>. </text></paragraph> 
<paragraph id="HC4EF74D28052486AB222E9B8CDEA5BCA"><enum>(5)</enum><header>Electric vehicles and bicycles</header><text display-inline="yes-display-inline">Section 48C(c)(1)(A)(i)(VI) is amended—</text> 
<subparagraph id="H55AF24F725F14333885BD55F7F9245A9"><enum>(A)</enum><text>by striking <quote>new qualified plug-in electric drive motor vehicles (as defined by section 30D)</quote> and inserting <quote>vehicles described in sections 36C and 45Y, and bicycles described in section 36E</quote>, and </text></subparagraph> 
<subparagraph id="HB291965EBF554232BE1210363F92C666"><enum>(B)</enum><text>and striking <quote>and power control units</quote> and inserting <quote>power control units, and equipment used for charging or refueling</quote>.</text></subparagraph></paragraph> 
<paragraph id="H70583E18F080470AAD8A11A5C6E4BD69"><enum>(6)</enum><header>Property for production of hydrogen</header><text>Section 48C(c)(1)(A)(i) is amended by striking <quote>or</quote> at the end of subclause (VI), by redesignating subclause (VII) as subclause (VIII), an by inserting after subclause (VI) the following new subclause:</text> 
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<subclause id="HD9A67F6DD68542469814511B94B9F4DC"><enum>(VII)</enum><text>property designed to be used to produce qualified clean hydrogen (as defined in section 45X), or</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H63F725F5BD17431990BEB850A6AB5B39" commented="no"><enum>(7)</enum><header>Recycling of advanced energy property</header><text display-inline="yes-display-inline">Section 48C(c)(1) is amended by adding at the end the following new subparagraph:</text> 
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<subparagraph id="HEC7A4CB3A524447694BF680A1A418CE9"><enum>(C)</enum><header>Special rule for certain recycling facilities</header><text display-inline="yes-display-inline">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. </text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H6EE7D96235E6496495D3464D1BC7AE05"><enum>(c)</enum><header>Denial of double benefit</header><text>48C(f), as redesignated by this section, is amended by striking <quote>or 48B</quote> and inserting <quote>48B, 48F, 45Q, or 45X</quote>.</text></subsection> 
<subsection id="HC7711042284D489BBC10D7B1DC66A70F"><enum>(d)</enum><header>Qualifying advanced energy project</header><text>Section 48C(c)(1)(A) is amended by striking <quote>and</quote> at the end of clause (i), by redesignating clause (ii) as clause (iii), and by inserting after clause (i) the following new clause: </text> 
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<clause id="HEDBE9170D26946269FFA40BB64F68CC3"><enum>(ii)</enum><text display-inline="yes-display-inline">which re-equips a manufacturing facility with equipment designed to reduce greenhouse gas emissions by at least 20 percent, as determined by the Secretary, and</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H3B01208D41B64985991C8E75898FD7A4"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall take effect on January 1, 2022.</text></subsection></section> 
<section id="HC7B3220D3D774D46AAC9F8F94683E341"><enum>136502.</enum><header>Labor costs of installing mechanical insulation property</header> 
<subsection id="H00AE5CFDA3564E93A8003C4253B7A356"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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:</text> 
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<section id="H07C7FD7451144CF098CFC12589DE3D3F"><enum>45Z.</enum><header>Labor costs of installing mechanical insulation property</header> 
<subsection id="HD813790D65E8446181E378DBDAE317DB"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HDBF4363B950B471E899C1FF54B4585DC"><enum>(b)</enum><header>Mechanical insulation labor costs</header><text>For purposes of this section—</text> 
<paragraph id="H8A454627F829499898ED0115899AEAFA"><enum>(1)</enum><header>In general</header><text>The term <term>mechanical insulation labor costs</term> 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.</text></paragraph> 
<paragraph id="HFCEC9152E20F4038A925675499DB02CF"><enum>(2)</enum><header>Mechanical insulation property</header><text>The term <term>mechanical insulation property</term> means insulation materials, and facings and accessory products installed in connection to such insulation materials—</text> 
<subparagraph id="HDB26E7822A3B43139C997D8598C68C5D"><enum>(A)</enum><text>placed in service in connection with a mechanical system which—</text> 
<clause id="H30C2324D578D4FBDB04F82BF1807AD57"><enum>(i)</enum><text>is located in the United States, </text></clause> 
<clause id="HFCB2E823AAAD4F63AECEC6F50793E91D"><enum>(ii)</enum><text>is of a character subject to an allowance for depreciation, and</text></clause> 
<clause id="HD313D750BF4C44BA870F3540386DCFC2"><enum>(iii)</enum><text display-inline="yes-display-inline">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 </text></clause></subparagraph> 
<subparagraph id="H169BC14E43A84DA596D599318B174A93" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">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)).</text></subparagraph></paragraph></subsection> 
<subsection id="HC90E633FF42845549568EB543FA8E1A4"><enum>(c)</enum><header>Wage and apprenticeship requirements</header> 
<paragraph id="H8DC6BF96DF0243B8B689D08BCE803A9B"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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. </text></paragraph> 
<paragraph id="HE204ECE1489F450BB159953A3B9FF537"><enum>(2)</enum><header>Wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(8) shall apply. </text></paragraph> 
<paragraph id="H18B12ECA359B411E9A47E635B49880BA"><enum>(3)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(9) shall apply.</text></paragraph></subsection> 
<subsection id="H60C8A75DE9754A489CC23798296AA1B1"><enum>(d)</enum><header>Termination</header><text>This section shall not apply to mechanical insulation labor costs paid or incurred after December 31, 2027.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HACBF7010590D46C1B572259E8AB1D228" commented="no"><enum>(b)</enum><header>Credit allowed as part of general business credit</header><text display-inline="yes-display-inline">Section 38(b), as amended by the preceding provisions of this Act, is further amended by striking <quote>plus</quote> at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting <quote>, plus</quote>, and by adding at the end the following new paragraph:</text> 
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<paragraph id="H995690C1B4CB450A95D66CA59FBCAD15" commented="no"><enum>(38)</enum><text display-inline="yes-display-inline">the mechanical insulation labor costs credit determined under section 45Z(a).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H3ED91C26AB0E4E1DA1F857414722202E"><enum>(c)</enum><header>Conforming amendments</header> 
<paragraph id="H23F03632A4C248E7B6BE8ED52AA3DFB9"><enum>(1)</enum><text>Section 280C is amended by adding at the end the following new subsection:</text> 
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<subsection id="H695DC62E9C6B4894A99832CEE22BB700"><enum>(i)</enum><header>Mechanical insulation labor costs credit</header> 
<paragraph id="H7CAD9F920A0343689AE2B60F1A04B348"><enum>(1)</enum><header>In general</header><text>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).</text></paragraph> 
<paragraph id="H2985605E4E94431FA65E7939E0E00686"><enum>(2)</enum><header>Similar rule where taxpayer capitalizes rather than deducts expenses</header><text>If—</text> 
<subparagraph id="H98677E9CB4BB456BBE56E95B522425EB"><enum>(A)</enum><text>the amount of the credit determined for the taxable year under section 45Z(a), exceeds</text></subparagraph> 
<subparagraph id="HA61E34D24EE64FCDB34B6EF65343649A"><enum>(B)</enum><text>the amount of allowable as a deduction for such taxable year for mechanical insulation labor costs (determined without regard to paragraph (1)),</text></subparagraph><continuation-text continuation-text-level="paragraph">the amount chargeable to capital account for the taxable year for such costs shall be reduced by the amount of such excess.</continuation-text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HDCFE763F06E049F5AC03A3F361B3DCA5"><enum>(2)</enum><text>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:</text> 
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<toc-entry idref="H07C7FD7451144CF098CFC12589DE3D3F" level="section">Sec. 45Z. Labor costs of installing mechanical insulation property.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HCF919568A808443980849ED45E74FCF4"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to amounts paid or incurred after December 31, 2021, in taxable years ending after such date.</text></subsection></section> 
<section id="H7147AEA819A44EEA87E4A4BB761C627A" display-inline="no-display-inline"><enum>136503.</enum><header>Advanced Manufacturing Investment Credit</header> 
<subsection id="H83694C605BBF48E580E4A1DCC373CAEE"><enum>(a)</enum><header>In general</header><text>Subpart E of part IV of subchapter A of chapter 1 is amended by inserting after section 48D the following new section:</text> 
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<section id="HFB536354CEEE49B9B5926B81A68E8F16"><enum>48E.</enum><header>Advanced manufacturing investment credit</header> 
<subsection id="H71D95E112EE64780900F81F2D909F096"><enum>(a)</enum><header>Establishment of credit</header> 
<paragraph id="HFA6686ED62924250A1EBFD2674694938"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="H868152EB264E4E97A0961070B2F90C98"><enum>(2)</enum><header>Applicable percentage</header> 
<subparagraph id="H8F2B8015D04347E58EB12DA08B23EF1C"><enum>(A)</enum><header>Base amount</header><text>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.</text></subparagraph> 
<subparagraph id="H13DDDB3976BC4270B56EC7B6BA4C1102"><enum>(B)</enum><header>Alternative amount</header><text>In the case of any advanced manufacturing facility which—</text> 
<clause id="H1DA15A0A3BF84F6A9F9DAE36FAA6F5F3"><enum>(i)</enum><text>subject to subparagraph (B) of subsection (c)(2), satisfies the requirements under subparagraph (A) of such subsection, and</text></clause> 
<clause id="H6A05BED984414B9C93A0650B1067A9B1" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">with respect to the construction of such facility, satisfies the apprenticeship requirements under subsection (c)(3), </text></clause><continuation-text continuation-text-level="subparagraph">the applicable percentage shall be 25 percent.</continuation-text></subparagraph></paragraph></subsection> 
<subsection id="H8F4772BF24F64570AC22BE1B380727BB"><enum>(b)</enum><header>Qualified investment</header> 
<paragraph id="H768325D257FC428BA33DA1A5FB35747A"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="HF1EE9419C9774048B533E2136F51E5F1"><enum>(2)</enum><header>Qualified property</header> 
<subparagraph id="H1ACF939211574E01A0D31AFB182BA7CA"><enum>(A)</enum><header>In general</header><text>For purposes of this subsection, the term <term>qualified property</term> means property—</text> 
<clause id="H885F870B98184D4A85C47DDF940FECF0"><enum>(i)</enum><text>which is tangible property,</text></clause> 
<clause id="HB86FF88E710E46D2A428E3E8AF196BE2"><enum>(ii)</enum><text>with respect to which depreciation (or amortization in lieu of depreciation) is allowable,</text></clause> 
<clause id="H63E1F474C87D4702ACB83F4A14043F93"><enum>(iii)</enum><text>which is—</text> 
<subclause id="H2BE976972CD54D0AB49A3C44F5CBDF75"><enum>(I)</enum><text>constructed, reconstructed, or erected by the taxpayer, or</text></subclause> 
<subclause id="HA2B509A5D5AF4760B0CD6CD196C61E65"><enum>(II)</enum><text>acquired by the taxpayer if the original use of such property commences with the taxpayer, and</text></subclause></clause> 
<clause id="H711A7D2C7CC34B79A7EE15E742458D9D"><enum>(iv)</enum><text>which is integral to the operation of the advanced manufacturing facility.</text></clause></subparagraph> 
<subparagraph id="HB0A8915A033E4FB592253622071B9F02"><enum>(B)</enum><header>Buildings and structural components</header> 
<clause id="H4892478BF89146269FA2C50750CAA0B1"><enum>(i)</enum><header>In general</header><text>The term <term>qualified property</term> shall include any building or its structural components which otherwise satisfy the requirements under subparagraph (A).</text></clause> 
<clause id="H70DF9E9F792F4E07A62CA9F48026A6C1"><enum>(ii)</enum><header>Exception</header><text>Clause (i) shall not apply with respect to any offices or other administrative buildings.</text></clause></subparagraph></paragraph> 
<paragraph id="H2963BF1555DF4E79B92CF45163A28E53"><enum>(3)</enum><header>Advanced manufacturing facility</header><text>For purposes of this subpart, the term <term>advanced manufacturing facility</term> means a facility—</text> 
<subparagraph id="H13BE840EF21D45B885CC4D48F6310C86"><enum>(A)</enum><text>for which the primary purpose is the manufacturing of semiconductors and semiconductor tooling equipment, and</text></subparagraph> 
<subparagraph id="HA7DF2AD7F26C4F1B987940B1E02A73C4"><enum>(B)</enum><text>the construction of which begins before January 1, 2027.</text></subparagraph></paragraph> 
<paragraph id="HBC78BCC2A19E44F9A0C23B7235AC719B" commented="no"><enum>(4)</enum><header>Coordination with rehabilitation credit</header><text>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)).</text></paragraph></subsection> 
<subsection id="H43816821B3CD40879D4331C673974C82"><enum>(c)</enum><header>Special rules</header> 
<paragraph id="H0FE8E1F1F9C64921ADA3FD043E544B66" commented="no"><enum>(1)</enum><header>Certain progress expenditure rules made applicable</header><text>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).</text></paragraph> 
<paragraph id="H0BAA792FA21A4F999BEB03BE04A2C430" commented="no"><enum>(2)</enum><header>Wage requirements</header> 
<subparagraph id="HFA48D535433A4E099910B012BC1599C8" commented="no"><enum>(A)</enum><header>In general</header><text>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—</text> 
<clause id="HF3ED45414F114552838860C0BDAD7850" commented="no"><enum>(i)</enum><text>the construction of such facility, and</text></clause> 
<clause id="HE0FD40BDF9BB4953AAD7A74552A9FC1E" commented="no"><enum>(ii)</enum><text>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,</text></clause><continuation-text continuation-text-level="subparagraph">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.</continuation-text></subparagraph> 
<subparagraph id="H1361854B16FE47BBB0EC3371A2CCA649"><enum>(B)</enum><header>Correction and penalty related to failure to satisfy wage requirements</header><text>Rules similar to the rules of section 45(b)(8)(B) shall apply.</text></subparagraph> 
<subparagraph id="H9B197FFE1B3D493A98A76BD9394DC58F"><enum>(C)</enum><header>Recapture</header><text display-inline="yes-display-inline">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).</text></subparagraph></paragraph> 
<paragraph id="H6A5D2F73E59E4015BC37E2B05563D6A9"><enum>(3)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(9) shall apply.</text></paragraph> 
<paragraph id="HD901AAE533CB4DB08B5171A3B1398F53"><enum>(4)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H362E4090406749DFA38A73389ECBF44C"><enum>(b)</enum><header>Elective payment of credit</header><text display-inline="yes-display-inline">Section 6417(b), as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="H36D4DD3D10FA4D82B7714CF0953E4194" display-inline="no-display-inline"> 
<paragraph id="H613C873537D74632B67E4DC69B65EFCD"><enum>(10)</enum><text display-inline="yes-display-inline">The advanced manufacturing investment credit determined under section 48E.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H23E114C8E09B4E0A9E6A61949DF13673"><enum>(c)</enum><header>Conforming amendments</header> 
<paragraph id="H919C7298D78F49C5902730390B160D2A"><enum>(1)</enum><text>Section 46 is amended—</text> 
<subparagraph id="H35ECFF6260A649DEAA20C5E62E0AF1DA"><enum>(A)</enum><text>by striking <quote>and</quote> at the end of paragraph (6),</text></subparagraph> 
<subparagraph id="H34377BDD5E6B40158ECCC8E09A43EFF0"><enum>(B)</enum><text>by striking the period at the end of paragraph (7) and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="H8C2473BED4454ACBAB74901248F84C93"><enum>(C)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HBB864CF216324ACD87D2641AE573A493"> 
<paragraph id="H28DC57F4D5AE404785009ACA5676FB37"><enum>(8)</enum><text>the advanced manufacturing investment credit.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HD75BB35E323A441B9AFAE1ABBD39C4AC"><enum>(2)</enum><text>Section 49(a)(1)(C) is amended—</text> 
<subparagraph id="HC2784A31CE1D4284A5084CA44549ED9E"><enum>(A)</enum><text>by striking <quote>and</quote> at the end of clause (vi),</text></subparagraph> 
<subparagraph id="HC37DF46492754913BE74BD8E632D115C"><enum>(B)</enum><text>by striking the period at the end of clause (vii) and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="HD77FDB41A6024CF4901E9C007CAF3B84"><enum>(C)</enum><text>by adding at the end the following new clause:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HB2FF849C81794DDAB48ADF9EB941A82D"> 
<clause id="HE5315A488043437CB23AA33BDFEBCAD5"><enum>(viii)</enum><text>the basis of any qualified property (as defined in section 48E(b)(2)) which is part of an advanced manufacturing facility.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H15A949C053D7416DB30CDBB997CA862E" commented="no"><enum>(3)</enum><text>Section 50(a)(2)(E) is amended by striking <quote>or 48D(e)</quote> and inserting <quote>48D(e), or 48E(c)(1)</quote>.</text></paragraph> 
<paragraph id="H55F2C659FB7F4433A7E2A2EAB7CBAA01"><enum>(4)</enum><text>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:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H7CB26DD1EB344C3581BF6CBE8B670537"> 
<toc> 
<toc-entry level="section" bold="off">48E. Advanced manufacturing investment credit.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H300274AB18CD48529FE24162DB4D6D5C"><enum>(d)</enum><header>Effective date</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section section-type="subsequent-section" id="H30A7DED76C2146EBAB0214612E6560D8" commented="no"><enum>136504.</enum><header>Advanced manufacturing production credit</header> 
<subsection id="H08A83F19397D45D5BFA3483CCC88C92C" commented="no"><enum>(a)</enum><header>In general</header><text>Subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new section:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H9D7F56A53B3649DFA55C1F1F97D839D1"> 
<section id="H1E82EBFB9B8D4518A2A0A8F6E1FED836" commented="no"><enum>45AA.</enum><header>Advanced manufacturing production credit</header> 
<subsection id="HDF69855BED264FB983C78C3C88713F85" commented="no"><enum>(a)</enum><header>In general</header> 
<paragraph id="H2309D92216CF482086EB915535EDBD57" commented="no"><enum>(1)</enum><header>Allowance of credit</header><text>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—</text> 
<subparagraph id="HC6E10110D93444519D5C8C6FA21F8439" commented="no"><enum>(A)</enum><text>produced by such taxpayer, and</text></subparagraph> 
<subparagraph id="H0DBA1781D72E409FA25C47B65EDD646F" commented="no"><enum>(B)</enum><text>during the taxable year, sold by the taxpayer to an unrelated person for the use of such person in their trade or business.</text></subparagraph></paragraph> 
<paragraph id="H5A803D22D43744F8B0F55CC99C9F5B52" commented="no"><enum>(2)</enum><header>Production and sale must be in trade or business</header><text>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.</text></paragraph></subsection> 
<subsection id="H33C9E51CF1C441B5B7E9ABECD40D75A2" commented="no"><enum>(b)</enum><header>Credit amount</header> 
<paragraph id="HA6A849F52C624A9F9E7525F017209F48" commented="no"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="HA622E7E298864A02BA440BBE0B4C96CE"><enum>(A)</enum><text>in the case of a thin film photovoltaic cell, an amount equal to the product of—</text> 
<clause id="HBE5BDFFA33A14FC897D6F702A2D49DD1"><enum>(i)</enum><text>5 cents, multiplied by</text></clause> 
<clause id="H0F2A80DDC4AF4EAEB1626A81EBFA8546"><enum>(ii)</enum><text>the capacity of such cell (expressed on a per direct current watt basis)</text></clause></subparagraph> 
<subparagraph id="H9E1BFDD850E04FF9A1D0470819F39AC1" commented="no"><enum>(B)</enum><text>in the case of a crystalline photovoltaic cell, an amount equal to the product of—</text> 
<clause id="H71A5CF9D30FE4A2B9DA8D896C84BC2CD" commented="no"><enum>(i)</enum><text>4 cents, multiplied by</text></clause> 
<clause id="H1CAAE51B9B5A4FE7894048DF581B8A6D" commented="no"><enum>(ii)</enum><text>the capacity of such cell (expressed on a per direct current watt basis),</text></clause></subparagraph> 
<subparagraph id="H34FD8E8A88C048E9A71C5A7DF50CD969" commented="no"><enum>(C)</enum><text>in the case of a photovoltaic wafer, $12 per square meter,</text></subparagraph> 
<subparagraph id="HED64AF602B7C455F8DB9C281A4F9BD9B" commented="no"><enum>(D)</enum><text>in the case of solar grade polysilicon, $3 per kilogram,</text></subparagraph> 
<subparagraph id="HF78976BDB78C414793127C577B1665D9" commented="no"><enum>(E)</enum><text>in the case of a solar module, an amount equal to the product of—</text> 
<clause id="H234C064086824B95B1A4EF0439224DF2" commented="no"><enum>(i)</enum><text>7 cents, multiplied by</text></clause> 
<clause id="H93D2A5B5D6CB45B6ACEA168CBD5D7846" commented="no"><enum>(ii)</enum><text>the capacity of such module (expressed on a per direct current watt basis), and</text></clause></subparagraph> 
<subparagraph id="H49EBAC37251746EBA4B9502C9C9D4899" commented="no"><enum>(F)</enum><text>in the case of a wind energy component, an amount equal to the product of—</text> 
<clause id="H02888A599EB7413DA52A0E6D52BFC049" commented="no"><enum>(i)</enum><text>the applicable amount with respect to such component, multiplied by</text></clause> 
<clause id="H1B3C668218814300886CDF02B742BB8C" commented="no"><enum>(ii)</enum><text>the total rated capacity (expressed on a per watt basis) of the completed wind turbine for which such component is designed.</text></clause></subparagraph></paragraph> 
<paragraph id="H3C8C9C80AE9242488A186555DEFF4636" commented="no"><enum>(2)</enum><header>Applicable amount</header><text>For purposes of paragraph (1)(F), the applicable amount with respect to any wind energy component shall be—</text> 
<subparagraph id="H3C0865EC8972448186F775C1C769458E" commented="no"><enum>(A)</enum><text>in the case of a blade, 2 cents,</text></subparagraph> 
<subparagraph id="HF3E20491B4EB464793E119577F42A2C4" commented="no"><enum>(B)</enum><text>in the case of a nacelle, 5 cents,</text></subparagraph> 
<subparagraph id="HECF581ACE98D40AA9D8C7D144D10F85B" commented="no"><enum>(C)</enum><text>in the case of a tower, 3 cents, and</text></subparagraph> 
<subparagraph id="H84C8E51FAF3F4ABE95481ED03ADFAA4A" commented="no"><enum>(D)</enum><text>in the case of an offshore wind foundation—</text> 
<clause id="HB70CC03A43174814A1032C2080FFE6D6" commented="no"><enum>(i)</enum><text>which uses a fixed platform, 2 cents, or</text></clause> 
<clause id="HB31C3924A4604DF9BE97E932E78D5098" commented="no"><enum>(ii)</enum><text>which uses a floating platform, 4 cents.</text></clause></subparagraph></paragraph> 
<paragraph id="H7EA4FABB0B014AB39E3D969FC12A3BBD" commented="no"><enum>(3)</enum><header>Phase out</header> 
<subparagraph id="HDD8B14BE8E7A462D95CC8C34783A4365" commented="no"><enum>(A)</enum><header>In general</header><text>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—</text> 
<clause id="HEA7A411E76174D13B43B9AA35F4AB087" commented="no"><enum>(i)</enum><text>the amount determined under paragraph (1) with respect to such component, as determined without regard to this paragraph, multiplied by</text></clause> 
<clause id="H88798FA5CF52482DBEFFA153686E5CB1" commented="no"><enum>(ii)</enum><text>the phase out percentage under subparagraph (B).</text></clause></subparagraph> 
<subparagraph id="HA561617DA06442189E50691A3639E951" commented="no"><enum>(B)</enum><header>Phase out percentage</header><text>The phase out percentage under this subparagraph is equal to—</text> 
<clause id="HFE8234D64554499F9C9CF04C142F27F2" commented="no"><enum>(i)</enum><text>in the case of an eligible component sold during calendar year 2027, 75 percent,</text></clause> 
<clause id="H816405665F8D44F7BB0727DE5D4AC950" commented="no"><enum>(ii)</enum><text>in the case of an eligible component sold during calendar year 2028, 50 percent,</text></clause> 
<clause id="H2BEF4143941B4FD89F00286DF1153504" commented="no"><enum>(iii)</enum><text>in the case of an eligible component sold during calendar year 2029, 25 percent,</text></clause> 
<clause id="H3EF6732544E24649826B2665C4B29132" commented="no"><enum>(iv)</enum><text>in the case of an eligible component sold after December 31, 2029, 0 percent.</text></clause></subparagraph></paragraph></subsection> 
<subsection commented="no" id="HC29E4706BE1B4D6F93BF649D84DF66AB"><enum>(c)</enum><header>Definitions</header><text>For purposes of this section—</text> 
<paragraph id="H3C644436C9694D16B94B83B684CC656A" commented="no"><enum>(1)</enum><header>Eligible component</header> 
<subparagraph id="HDFF103F27F874C4D8E7924B3CC1F87F5" commented="no"><enum>(A)</enum><header>In general</header><text>The term <term>eligible component</term> means—</text> 
<clause id="H24CE6A17E3144C3E9EC42D0C58B21E15" commented="no"><enum>(i)</enum><text>any solar energy component, and</text></clause> 
<clause id="H5ACE0FE2DD464F32B25B75EDA8AFA6B9" commented="no"><enum>(ii)</enum><text>any wind energy component.</text></clause></subparagraph> 
<subparagraph id="H4A6DECB52DED4AFF9B910EDCBF80403E" commented="no"><enum>(B)</enum><header>Application with other credits</header><text>With respect to any taxable year, the term <term>eligible component</term> shall not include any property which is produced at a facility which, for such taxable year or any previous taxable year, 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. </text></subparagraph></paragraph> 
<paragraph id="HFA8F83E28E4D4EA3973137355B1F2432" commented="no"><enum>(2)</enum><header>Solar energy component</header> 
<subparagraph id="H6A03C194C2D2473CA6EB65BE64DF8D24" commented="no"><enum>(A)</enum><header>In general</header><text>The term <term>solar energy component</term> means any of the following:</text> 
<clause id="HB7975BF7DAF2487CA33B120B12E3D8E2" commented="no"><enum>(i)</enum><text>Solar modules.</text></clause> 
<clause id="H0D7BF249ED09471DACFEF903DFFC0EC8" commented="no"><enum>(ii)</enum><text>Photovoltaic cells.</text></clause> 
<clause id="HD9355C2C7E3B49429AD931BE76540D6D" commented="no"><enum>(iii)</enum><text>Photovoltaic wafers.</text></clause> 
<clause id="HED7C139D6B504AD0A14BAFBE0B76ED8A" commented="no"><enum>(iv)</enum><text>Solar grade polysilicon.</text></clause></subparagraph> 
<subparagraph id="HF0C669448AE64FC6B6F297688BAFA646" commented="no"><enum>(B)</enum><header>Associated definitions</header> 
<clause id="H2443C42290A24527B59D6205CE070B3F" commented="no"><enum>(i)</enum><header>Photovoltaic cell</header><text>The term <term>photovoltaic cell</term> means the smallest semiconductor element of a solar module which performs the immediate conversion of light into electricity.</text></clause> 
<clause id="H6A6D6D5F47664B0785245742A509737E" commented="no"><enum>(ii)</enum><header>Photovoltaic wafer</header><text>The term <term>photovoltaic wafer</term> means a thin slice, sheet, or layer of semiconductor material of at least 240 square centimeters produced by a single manufacturer—</text> 
<subclause id="H305A8A6A1EE34AEB8AE827DA24822570" commented="no"><enum>(I)</enum><text>either—</text> 
<item id="H54F96AC3D7E846FF86CF8866A1928C3E" commented="no"><enum>(aa)</enum><text>directly from molten or evaporated solar grade polysilicon or deposition of solar grade thin film semiconductor photon absorber layer, or </text></item> 
<item id="H5C4F2D2B42074E3498EE17D772BCA59C" commented="no"><enum>(bb)</enum><text>through formation of an ingot from molten polysilicon and subsequent slicing, and</text></item></subclause> 
<subclause id="HC0AFD3DAEDCB4CC297955C3619D7192F" commented="no"><enum>(II)</enum><text>which comprises the substrate or absorber layer of one or more photovoltaic cells.</text></subclause></clause> 
<clause id="H6579E0A246F14A97915E087900354282" commented="no"><enum>(iii)</enum><header>Solar grade polysilicon</header><text>The term <term>solar grade polysilicon</term> means silicon which is—</text> 
<subclause id="HDD5D07D201F24693B4E53735F0290622" commented="no"><enum>(I)</enum><text>suitable for use in photovoltaic manufacturing, and </text></subclause> 
<subclause id="HAE3EE43B61924D14A83D535BAB267804" commented="no"><enum>(II)</enum><text>purified to a minimum purity of 99.999999 percent silicon by mass. </text></subclause></clause> 
<clause id="HCB1C94FC034141E7876F549F801CE225" commented="no"><enum>(iv)</enum><header>Solar module</header><text>The term <term>solar module</term> means the connection and lamination of photovoltaic cells into an environmentally protected final assembly which is—</text> 
<subclause id="HF697B6E49F6B4DB08FA63C93B754170E" commented="no"><enum>(I)</enum><text>suitable to generate electricity when exposed to sunlight, and </text></subclause> 
<subclause id="H2AAE7ACCF01F438198E08E17011F65B5" commented="no"><enum>(II)</enum><text>ready for installation without an additional manufacturing process. </text></subclause></clause></subparagraph></paragraph> 
<paragraph id="HC8ECB640EBF44D5993F8723E4D893490" commented="no"><enum>(3)</enum><header>Wind energy component</header> 
<subparagraph id="H23374FA25CED4F7DB3988A1034CF9198" commented="no"><enum>(A)</enum><header>In general</header><text>The term <term>wind energy component</term> means any of the following:</text> 
<clause id="H0900E79AAF66426F8860E34BB977FDD9" commented="no"><enum>(i)</enum><text>Blades.</text></clause> 
<clause id="H4D633AE28FDF45E394653052FE929912" commented="no"><enum>(ii)</enum><text>Nacelles.</text></clause> 
<clause id="H54F478638C584446A75093B5775185F6" commented="no"><enum>(iii)</enum><text>Towers.</text></clause> 
<clause id="HD60064847EB141018B45FB619876D904" commented="no"><enum>(iv)</enum><text>Offshore wind foundations. </text></clause></subparagraph> 
<subparagraph id="H87C7740B17EC4B80B1A8CCD8070D99F0" commented="no"><enum>(B)</enum><header>Associated definitions</header> 
<clause id="H6E27D89B4D314E13915B126CEF7732F2" commented="no"><enum>(i)</enum><header>Blade</header><text>The term <term>blade</term> means an airfoil-shaped blade which is responsible for converting wind energy to low-speed rotational energy.</text></clause> 
<clause id="H8093504C890640E18096466458B4CD6A" commented="no"><enum>(ii)</enum><header>Offshore wind foundation</header><text>The term <term>offshore wind foundation</term> means the component which secures an offshore wind tower and any above-water turbine components to the seafloor using—</text> 
<subclause id="H89538442F0764808AE224204DEE1EED0" commented="no"><enum>(I)</enum><text>fixed platforms, such as offshore wind monopiles, jackets, or gravity-based foundations, or</text></subclause> 
<subclause id="H339EC8085F194446B325D1817C6064A6" commented="no"><enum>(II)</enum><text>floating platforms and associated mooring systems.</text></subclause></clause> 
<clause id="H09881C0DDF1945349B79FBD7AA1C4C22" commented="no"><enum>(iii)</enum><header>Nacelle</header><text>The term <term>nacelle</term> 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.</text></clause> 
<clause id="HA3D26A2F921240A18C8F549211F0382B" commented="no"><enum>(iv)</enum><header>Tower</header><text>The term <term>tower</term> means a tubular or lattice structure which supports the nacelle and rotor of a wind turbine. </text></clause></subparagraph></paragraph></subsection> 
<subsection id="HC30A90164E414F2795FE33F9F0F7F813" commented="no"><enum>(d)</enum><header>Special rules</header><text>In this section—</text> 
<paragraph commented="no" id="HFD6DC03D95EC486BBEF15915614B1D9A"><enum>(1)</enum><header>Related persons</header><text>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 components to an unrelated person if such component is sold to such a person by another member of such group. </text></paragraph> 
<paragraph id="H4DBB09B4096A49C587CBD90FCE36B45C" commented="no"><enum>(2)</enum><header>Only production in the United States taken into account</header><text>Sales shall be taken into account under this section only with respect to eligible components the production of which is within—</text> 
<subparagraph id="HBE0B26F930AC452AA4416FFD3ACF81C7" commented="no"><enum>(A)</enum><text>the United States (within the meaning of section 638(1)), or</text></subparagraph> 
<subparagraph id="H39419D3593634CD49810302772677161" commented="no"><enum>(B)</enum><text>a possession of the United States (within the meaning of section 638(2)).</text></subparagraph></paragraph> 
<paragraph commented="no" id="H2402261D313E4F7491EBC314A1B01B96"><enum>(3)</enum><header>Pass-thru in the case of estates and trusts</header><text>Under regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply.</text></paragraph> 
<paragraph id="H17DE76FEFEB744589F52C50A23F8C4F7"><enum>(4)</enum><header>Credit equal to 10 percent of the credit amount for union facilities</header><text display-inline="yes-display-inline">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. </text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H19B1531F931B4851A41116ED07FCF035"><enum>(b)</enum><header>Elective payment of credit</header><text display-inline="yes-display-inline">Section 6417(b), as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="H85202A2014044941853A9E83E36490B7" display-inline="no-display-inline"> 
<paragraph id="HF090B46C8B8E4CECA8D91936BD08BF2E"><enum>(11)</enum><text display-inline="yes-display-inline">The credit for advanced manufacturing production under section 45AA. </text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H75B8971BFB98480FA97445C9BBB7C52F" commented="no"><enum>(c)</enum><header>Conforming amendments</header> 
<paragraph id="HB40CD865D8FE49F3A50D2CDDAFC87D62" commented="no"><enum>(1)</enum><text>Section 38(b) of the Internal Revenue Code of 1986 is amended—</text> 
<subparagraph id="HDC5F5CF267E04B1082341F62D659EECB" commented="no"><enum>(A)</enum><text>in paragraph (37), by striking <quote>plus</quote> at the end,</text></subparagraph> 
<subparagraph id="H8C57C54A898B402DA49F8ED67D072D3A" commented="no"><enum>(B)</enum><text>in paragraph (38), by striking the period at the end and inserting <quote>, plus</quote>, and</text></subparagraph> 
<subparagraph id="HBED3670C765148F8AD6A3D0EC0123273" commented="no"><enum>(C)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block display-inline="no-display-inline" id="HC239DA30E0424891B7D85AA771F7627D" style="OLC"> 
<paragraph id="H2252B811665F4B29A4233FE747279173" commented="no"><enum>(39)</enum><text>the advanced manufacturing production credit determined under section 45AA(a).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H3DD25DDA944C4C1087EB9CBF323737E1" commented="no"><enum>(2)</enum><text>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:</text> 
<quoted-block display-inline="no-display-inline" id="HDA2D39A58C254C5EB1EA945218AE676D" style="OLC"> 
<toc> 
<toc-entry bold="off" level="section">Sec. 45AA. Advanced manufacturing production credit.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H65C24E40D68B4ED080225A7A458DB31F" commented="no"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to components produced and sold after December 31, 2021.</text></subsection></section></part> 
<part id="H4B95A750ED2C4DDDA793E8734F2F1A93"><enum>6</enum><header>Environmental Justice</header> 
<section id="H586CD5BAF5ED4341B2530F6CEF74E807" section-type="subsequent-section"><enum>136601.</enum><header>Qualified environmental justice program credit</header> 
<subsection id="H34B19B61145446AB93C3F69A7F6335E4"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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: </text> 
<quoted-block style="OLC" id="H6C516BDB14474B0AA201F57DCDEC435A" display-inline="no-display-inline"> 
<section id="HD6EE86A370244F9D9BEEF75F3DD5DC61"><enum>36G.</enum><header>Qualified environmental justice programs</header> 
<subsection id="H82FC5D66614540D79DD6139D96B73CAA"><enum>(a)</enum><header>Allowance of credit</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H05DF292BAB514AC18B82CC7F37F57808"><enum>(b)</enum><header>Qualified environmental justice program</header><text>For purposes of this section—</text> 
<paragraph id="HD3D594DB3F7D4CCBAEB6AEFB05E20792"><enum>(1)</enum><header>In general</header><text>The term <term>qualified environmental justice program</term> 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. </text></paragraph> 
<paragraph id="H7A42307D23474DD7B62CE1AA8ED28F93"><enum>(2)</enum><header>Qualified environmental stressor</header><text display-inline="yes-display-inline">The term <term>qualified environmental stressor</term> 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—</text> 
<subparagraph id="HA9853458A08548D796C7B22BA8CDE17E"><enum>(A)</enum><text>toxic pollutants (such as lead, pesticides, or fine particulate matter) in air, soil, food, or water,</text></subparagraph> 
<subparagraph id="HC5511CEE65F541E891F13849238C7E06"><enum>(B)</enum><text>high rates of asthma prevalence and incidence, and</text></subparagraph> 
<subparagraph id="HFC0DAFD674274909956DD052A36AC818"><enum>(C)</enum><text>such other adverse human health or environmental effects as are identified by the Secretary. </text></subparagraph></paragraph></subsection> 
<subsection id="HE28714D2349B4734BBD5D6636CD4AC89"><enum>(c)</enum><header>Eligible educational institution</header><text display-inline="yes-display-inline">For purposes of this section, the term <term>eligible educational institution</term> 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.</text></subsection> 
<subsection id="H589B7AEC3E474360BF04CC0FC31DF07E"><enum>(d)</enum><header>Applicable percentage</header><text>For purposes of this section, the term <term>applicable percentage</term> means—</text> 
<paragraph id="H651444F297EB41D5BF4FB60D90B5221D"><enum>(1)</enum><text display-inline="yes-display-inline">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</text></paragraph> 
<paragraph id="H5AE95C61088A43CC9F5548D633AC5D83"><enum>(2)</enum><text display-inline="yes-display-inline">in all other cases, 20 percent. </text></paragraph></subsection> 
<subsection id="H4E49B75D8E204046AFB231396A9B8CBD"><enum>(e)</enum><header>Credit allocation</header> 
<paragraph id="HBF4ECFBB80AC4B8E985F240714A494AC"><enum>(1)</enum><header>Allocation</header> 
<subparagraph id="HA7B3B41A9479474397CFE2EEAE855914"><enum>(A)</enum><header>In general</header><text>The Secretary shall allocate credit dollar amounts under this section to eligible educational institutions, for qualified environmental justice programs, that—</text> 
<clause id="H6E9057C9FA904E1E846A93EA52156EB3"><enum>(i)</enum><text>submit applications at such time and in such manner as the Secretary may provide, and</text></clause> 
<clause id="H3CA613BE8A374A2995DC870D11CF9566"><enum>(ii)</enum><text>are selected by the Secretary under subparagraph (B).</text></clause></subparagraph> 
<subparagraph id="H78B2565967BA4D8C9942AE89C9662C14"><enum>(B)</enum><header>Selection criteria</header><text display-inline="yes-display-inline">The Secretary shall select applications on the basis of the following criteria:</text> 
<clause id="HEC37F4C8FCA84E00AA030089F6561079" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">The extent of participation of faculty and students of an institution described in section 371(a) of the Higher Education Act of 1965.</text></clause> 
<clause id="H087A0870058342579E1FD6F236375B46"><enum>(ii)</enum><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="H6A9C4DB5ABAF4065AE5E700D17348878"><enum>(iii)</enum><text>The creation or significant expansion of qualified environmental justice programs. </text></clause></subparagraph></paragraph> 
<paragraph id="HF5EE472D2F0F46968B231E8C89FB9621"><enum>(2)</enum><header>Limitations</header> 
<subparagraph id="H2162D723C0E94343B679FBFF28CAFF57"><enum>(A)</enum><header>In general</header><text>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—</text> 
<clause id="HA3C93EF737774FE59C4AFCC3E6425EF5"><enum>(i)</enum><text>the credit dollar amount allocated to such institution for such program under this subsection, over</text></clause> 
<clause id="H63847D91736B41B287817037F532F7A8"><enum>(ii)</enum><text>the credits previously claimed by such institution for such program under this section. </text></clause></subparagraph> 
<subparagraph id="HCCDA10D3FF1C4F2784F4A121E4EBD8B3"><enum>(B)</enum><header>Five-year limitation</header><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="H2ECAE561B05C46CA97EEF2E611A7682E"><enum>(C)</enum><header>Allocation limitation</header><text>The total amount of credits that may be allocated under the program shall not exceed—</text> 
<clause id="HDABE5F4E56534B348E9DB1A5EBDE2CF0"><enum>(i)</enum><text>$1,000,000,000 for each of taxable years 2022 through 2031, and</text></clause> 
<clause id="HCA286400BEC74AC4830DAE27B513D5BF"><enum>(ii)</enum><text>$0 for each subsequent year.</text></clause></subparagraph> 
<subparagraph id="H3EC091B267854EE19C17AB5B6B3B053A" commented="no"><enum>(D)</enum><header>Carryover of unused limitation</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph></subsection> 
<subsection id="H3AF20162DC1540748DE8A779A5DC03D6"><enum>(f)</enum><header>Requirements</header> 
<paragraph id="H17705D14B29E4097BD6C138587954AEE"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="H688F4968A6C94CCABEB5F0FB416663A4"><enum>(A)</enum><text>make publicly available the application submitted to the Secretary under subsection (e) with respect to such project, and</text></subparagraph> 
<subparagraph id="H6F4CC2575DF04A82B2D24D057F0282B5"><enum>(B)</enum><text>submit an annual report to the Secretary that describes the amounts paid or incurred for, and expected impact of, such project.</text></subparagraph></paragraph> 
<paragraph id="H11337C86E17341D3988E6404A17AEEDA"><enum>(2)</enum><header>Failure to comply</header><text display-inline="yes-display-inline">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. </text></paragraph></subsection> 
<subsection id="HACD74A4CB3E94722BF5D4BAE86243C72"><enum>(g)</enum><header>Public disclosure</header><text display-inline="yes-display-inline">The Secretary, upon making an allocation of credit dollar amounts under this section, shall publicly disclose—</text> 
<paragraph id="H6EC7B6B6F91A499C9E7F0817DDB4A26D"><enum>(1)</enum><text>the identity of the eligible educational institution receiving the allocation, and</text></paragraph> 
<paragraph id="HC1068CE3F859490E91BC87B4710CBB10"><enum>(2)</enum><text>the amount of such allocation.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H124105E3634D42D2860B99C7245E46B8" display-inline="no-display-inline"><enum>(b)</enum><header>Gross-up of payments in case of sequestration</header><text display-inline="yes-display-inline">In the case of any payment made as a refund due to an overpayment as a result of section 36G of the Internal Revenue Code of 1986 made after the date of the enactment of this Act to which sequestration applies, the amount of such payment shall be increased to an amount equal to—</text> 
<paragraph id="H83C9142D7E6D4FD398090AD26CF0B610"><enum>(1)</enum><text>such payment (determined before such sequestration), multiplied by </text></paragraph> 
<paragraph id="H3C01932C4319419D8927011DA27150A3"><enum>(2)</enum><text>the quotient obtained by dividing 1 by the amount by which 1 exceeds the percentage reduction in such payment pursuant to such sequestration.</text></paragraph><continuation-text continuation-text-level="subsection">For purposes of this subsection, the term <quote>sequestration</quote> means any reduction in direct spending ordered in accordance with a sequestration report prepared by the Director of the Office and Management and Budget pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985 or the Statutory Pay-As-You-Go Act of 2010. </continuation-text></subsection> 
<subsection id="H2395A4921C2C43C799EF6973036C0B54"><enum>(c)</enum><header>Conforming amendments</header> 
<paragraph id="H8AA958E7509E47C885C6E65F8A6D953B"><enum>(1)</enum><text display-inline="yes-display-inline">Section 6211(b)(4)(A), as amended by the preceding provisions of this Act, is amended by inserting <quote>36G,</quote> after <quote>36F,</quote>.</text></paragraph> 
<paragraph id="HF291FA44D51942EC89C9E8D6C2D24B90"><enum>(2)</enum><text>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 <quote>36G,</quote> after <quote>36F,</quote>.</text></paragraph></subsection> 
<subsection id="HF47E0BF52DEC495D85D8187AEF0725E9"><enum>(d)</enum><header>Clerical amendment</header><text>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:</text> 
<quoted-block style="OLC" id="H70B01CE234504891B0049DE019A61C60" display-inline="no-display-inline"> 
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="H6C516BDB14474B0AA201F57DCDEC435A" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="HD6EE86A370244F9D9BEEF75F3DD5DC61" level="section">Sec. 36G. Qualified environmental justice programs.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H64B6405BCE3447CC809916D5FDC50724"><enum>(e)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall take effect on January 1, 2022. </text></subsection></section></part> 
<part id="H4EE1A233B2B6478885F1530E0036F176"><enum>7</enum><header>Superfund</header> 
<section id="HEF2A6DF4178148E1A07463D18A35EB40"><enum>136701.</enum><header>Reinstatement of Superfund</header> 
<subsection id="H0803CC9FED0D430CA2583A94B8B6EB28"><enum>(a)</enum><header> Hazardous Substance Superfund financing rate</header> 
<paragraph id="H80D4F7C84403443AA7B18C76D0B4B2CD"><enum>(1)</enum><header>Extension</header><text>Section 4611(e) is amended to read as follows:</text> 
<quoted-block id="H393AFA05D9534769A933B1176C038AB1" style="OLC"> 
<subsection id="H968F7A3DBE894F1A802146EE60A56DE4"><enum>(e)</enum><header>Application of Hazardous Substance Superfund financing rate</header><text>The Hazardous Substance Superfund financing rate under this section shall apply after June 30, 2022.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H1D5D040ED75F42A79D74BE870C1E7C08"><enum>(2)</enum><header>Adjustment for inflation</header> 
<subparagraph id="HAF87252DC69A460FAFB3BD947E89D216"><enum>(A)</enum><text>Section 4611(c)(2)(A) is amended by striking <quote>9.7 cents</quote> and inserting <quote>16.4 cents</quote>.</text></subparagraph> 
<subparagraph id="H2AA7659BCE1340E89DB75C194BA2A217"><enum>(B)</enum><text display-inline="yes-display-inline">Section 4611(c) is amended by adding at the end the following:</text> 
<quoted-block display-inline="no-display-inline" id="HDCC228DCBD3E49C486411BBD6D3C7D23" style="OLC"> 
<paragraph id="H62CD0121A11F480E81D89E9C8613CF92"><enum>(3)</enum><header>Adjustment for inflation</header> 
<subparagraph id="H4B693541BED34B31A51489636D7C2621"><enum>(A)</enum><header>In general</header><text>In the case of a year beginning after 2022, the amount in paragraph (2)(A) shall be increased by an amount equal to—</text> 
<clause id="H1ACD36696D654F03AEAF94D12F43AA1C"><enum>(i)</enum><text>such amount, multiplied by</text></clause> 
<clause id="H2B06496FF25C4F47A885E00B030E38C6"><enum>(ii)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting <quote>calendar year 2021</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text></clause></subparagraph> 
<subparagraph id="H1E8D45DBAEB94A4A9F006608CFA5EA94"><enum>(B)</enum><header>Rounding</header><text>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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="H20AC1E34CA244C8D9D1F8BCBA70338BB"><enum>(b)</enum><header>Authority for advances</header><text display-inline="yes-display-inline">Section 9507(d)(3)(B) is amended by striking <quote>December 31, 1995</quote> and inserting <quote>December 31, 2031</quote>.</text></subsection> 
<subsection commented="no" id="H3DF68CDBD1BE49B19FF19248FFCBB530"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall take effect on July 1, 2022.</text></subsection></section></part> 
<part id="HD8B4E3C13F3A4CD8B1D7BBA088C20CA8"><enum>8</enum><header>Incentives for Clean Electricity and Clean Transportation</header> 
<section id="HADD910D880EF43BDA6EA280F6FABF4AC" commented="no"><enum>136801.</enum><header>Clean electricity production credit</header> 
<subsection id="HB7FC91110F814B998DC1E89AC5AC1F51" commented="no"><enum>(a)</enum><header>In general</header><text>Subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new section:</text> 
<quoted-block display-inline="no-display-inline" id="HF93C93D018764BCC8DC068E5AC93CBD8" style="OLC"> 
<section id="H2D7B27ACED6443BEB556F16ABEE80038" commented="no"><enum>45BB.</enum><header>Clean electricity production credit</header> 
<subsection id="HE509815D3DF246CD9748416DFDDB0C5F" commented="no"><enum>(a)</enum><header>Amount of credit</header> 
<paragraph id="H5884259039AF4ABEAD6D97693DB5F423" commented="no"><enum>(1)</enum><header>In general</header><text>For purposes of section 38, the clean electricity production credit for any taxable year is an amount equal to the product of—</text> 
<subparagraph id="H4499EDC90457499EA294A4DDE99CF141" commented="no"><enum>(A)</enum><text>the kilowatt hours of electricity—</text> 
<clause id="HE74E02D0BC91411B92BA104B27DEE893" commented="no"><enum>(i)</enum><text>produced by the taxpayer at a qualified facility, and</text></clause> 
<clause id="H18AEA9AA38844283A1BC15875BDBD077" commented="no"><enum>(ii)</enum> 
<subclause commented="no" display-inline="yes-display-inline" id="HF5FA844792AB4FF1AD4738D082D9DBCD"><enum>(I)</enum><text>sold by the taxpayer to an unrelated person during the taxable year, or</text></subclause> 
<subclause id="H43D2C43AF44E4B808871B436D92D04CD" indent="up1" commented="no"><enum>(II)</enum><text>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</text></subclause></clause></subparagraph> 
<subparagraph id="HFF1D5C1813F04DBAB9AA1D35A782ED1C" commented="no"><enum>(B)</enum><text>the applicable amount with respect to such qualified facility.</text></subparagraph></paragraph> 
<paragraph id="HB2B74FD2BD1C41FDB7C098E3EB4F9362" commented="no"><enum>(2)</enum><header>Applicable amount</header> 
<subparagraph id="H29EC4E504B0B4DE48EE23341D0E8FCD5" commented="no"><enum>(A)</enum><header>Base amount</header><text>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.</text></subparagraph> 
<subparagraph id="HD343BA141840492EAD2947875F4699C4" commented="no"><enum>(B)</enum><header>Alternative amount</header><text>Subject to subsection (g)(7), in the case of any qualified facility—</text> 
<clause id="HB30C7B1DA6A84FB29E0E375E0AEF9917" commented="no"><enum>(i)</enum><text>with a maximum net output of less than 1 megawatt, or</text></clause> 
<clause id="H6DCA82ABA19A453AB7E5AFC93E474ADA" commented="no"><enum>(ii)</enum><text>which—</text> 
<subclause id="H3B2BAE81716846ABA6BC0604FEE19F68" commented="no"><enum>(I)</enum><text>satisfies the requirements under paragraph (9) of subsection (g), and</text></subclause> 
<subclause id="H6947847333DF4488BAB9BE3503FC0CB7" commented="no"><enum>(II)</enum><text>with respect to the construction of such facility, satisfies the requirements under paragraph (10) of subsection (g), </text></subclause></clause><continuation-text continuation-text-level="subparagraph" commented="no">the applicable amount shall be 1.5 cents. </continuation-text></subparagraph></paragraph></subsection> 
<subsection id="H9DA0802096BE4A2C944854DD4AE6B776" commented="no"><enum>(b)</enum><header>Qualified facility</header> 
<paragraph id="HC2D926E4F0874D1EB063740F622D3C0A" commented="no"><enum>(1)</enum><header>In general</header> 
<subparagraph id="H79B9554F525148FFBE5DF39D6ECEC64E" commented="no"><enum>(A)</enum><header>Definition</header><text>Subject to subparagraphs (B), (C), and (D), the term <term>qualified facility</term> means a facility owned by the taxpayer—</text> 
<clause id="H191BDFA1C5E74A2094A05037868A6F3E" commented="no"><enum>(i)</enum><text>which is used for the generation of electricity,</text></clause> 
<clause id="H781246DAC7544C6BBEF0C441ED1E85AC" commented="no"><enum>(ii)</enum><text>the construction of which begins after December 31, 2026, and</text></clause> 
<clause id="HFF8E1C54A3E9419084865AB6AC2F137A" commented="no"><enum>(iii)</enum><text>for which the greenhouse gas emissions rate (as determined under paragraph (2)) is not greater than zero.</text></clause></subparagraph> 
<subparagraph id="HA8F28E18ED4E4C4B817B25A299F4DFCC" commented="no"><enum>(B)</enum><header>10-year production credit</header><text>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.</text></subparagraph> 
<subparagraph commented="no" id="H479FD78759184D969D47FD6BE157454E"><enum>(C)</enum><header>Expansion of facility; incremental production</header><text>The term <term>qualified facility</term> 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:</text> 
<clause commented="no" id="H6BFFB86F24E4409791D22AFD5434D4AB"><enum>(i)</enum><text display-inline="yes-display-inline">A new unit the construction of which begins after December 31, 2026.</text></clause> 
<clause commented="no" id="H8D84E62C624B4B40A27AF459128E387B"><enum>(ii)</enum><text display-inline="yes-display-inline">Any additions of capacity the construction of which begins after December 31, 2026.</text></clause></subparagraph> 
<subparagraph id="HD7A735EBBCE54C3684F4506CE0FA695C" commented="no"><enum>(D)</enum><header>Coordination with other credits</header><text>The term <term>qualified facility</term> 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.</text></subparagraph></paragraph> 
<paragraph id="HC8EFEFBE073C4B5FA4A26D51919AAEAD" commented="no"><enum>(2)</enum><header>Greenhouse gas emissions rate</header> 
<subparagraph id="H32DF5B062B76445EAF5727F201530741" commented="no"><enum>(A)</enum><header>In general</header><text>For purposes of this section, the term <term>greenhouse gas emissions rate</term> means the amount of greenhouse gases emitted into the atmosphere by a facility in the production of electricity, expressed as grams of CO<subscript>2</subscript>e per KWh.</text></subparagraph> 
<subparagraph id="HC4FFED9B8E52416089C3CF16D80666A4" commented="no"><enum>(B)</enum><header>Fuel combustion and gasification</header><text>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<subscript>2</subscript>e per KWh.</text></subparagraph> 
<subparagraph commented="no" id="HD1F1E45961074252B6BB059E4C707846"><enum>(C)</enum><header>Establishment of emissions rates for facilities</header> 
<clause commented="no" id="H90BA6CC1504144A8B1CA3511BFAB7907"><enum>(i)</enum><header>Publishing emissions rates</header><text>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.</text></clause> 
<clause id="H0EF5F960CDB74DCA98B8CEF218884F50" commented="no"><enum>(ii)</enum><header>Provisional emissions rate</header><text>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.</text></clause></subparagraph> 
<subparagraph commented="no" id="H102E098100164ECCA10DE9E18907478A"><enum>(D)</enum><header>Carbon capture and sequestration equipment</header><text>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—</text> 
<clause commented="no" id="H66DCE028D863444FA8BFB669B463A81F"><enum>(i)</enum><text>pursuant to any regulations established under paragraph (2) of section 45Q(f), disposed of by the taxpayer in secure geological storage, or</text></clause> 
<clause commented="no" id="HBB760BBAF3D94A359940518AEFBC8625"><enum>(ii)</enum><text>utilized by the taxpayer in a manner described in paragraph (5) of such section.</text></clause></subparagraph></paragraph></subsection> 
<subsection id="H5CEE2F7BF88148298352D33A3CB3ADB7" commented="no"><enum>(c)</enum><header>Inflation adjustment</header> 
<paragraph id="HE67D206ED87940459522BB982D9D45FD" commented="no"><enum>(1)</enum><header>In general</header><text>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 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.</text></paragraph> 
<paragraph id="H42A960C43A954D43B50A063B89209668" commented="no"><enum>(2)</enum><header>Annual computation</header><text>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.</text></paragraph> 
<paragraph id="HD227ABD4110342B489DDE27FAA82E52D" commented="no"><enum>(3)</enum><header>Inflation adjustment factor</header><text>The term <quote>inflation adjustment factor</quote> 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 <term>GDP implicit price deflator</term> 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.</text></paragraph></subsection> 
<subsection id="H9231E56EC2F34188962E54ED7069F119" commented="no"><enum>(d)</enum><header>Credit phase-Out</header> 
<paragraph id="HC23D95E4569E4E8F8D7BC6C29D51822A" commented="no"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="HB6A5D5CCF18F4AB48BC6E3287364C3D0" commented="no"><enum>(A)</enum><text>the amount of the credit determined under subsection (a) without regard to this subsection, multiplied by</text></subparagraph> 
<subparagraph id="H10C2138EC43945A1B40E64AE0F7A69CA" commented="no"><enum>(B)</enum><text>the phase-out percentage under paragraph (2).</text></subparagraph></paragraph> 
<paragraph id="HF0B670E277BB47D796DBE26E57D22F52" commented="no"><enum>(2)</enum><header>Phase-out percentage</header><text>The phase-out percentage under this paragraph is equal to—</text> 
<subparagraph id="HFBACEE04145A4F0DA912BD8A4123C578" commented="no"><enum>(A)</enum><text>for a facility the construction of which begins during the first calendar year following the applicable year, 100 percent,</text></subparagraph> 
<subparagraph id="H8F092D1925194AFAB86BC369646F08F1" commented="no"><enum>(B)</enum><text>for a facility the construction of which begins during the second calendar year following the applicable year, 75 percent,</text></subparagraph> 
<subparagraph id="H6A8869F033EC49F48390308713B07E06" commented="no"><enum>(C)</enum><text>for a facility the construction of which begins during the third calendar year following the applicable year, 50 percent, and</text></subparagraph> 
<subparagraph commented="no" id="HD6FBA51E7B6C4131BD421E1F14EAA50F"><enum>(D)</enum><text>for a facility the construction of which begins during any calendar year subsequent to the calendar year described in subparagraph (C), 0 percent.</text></subparagraph></paragraph> 
<paragraph commented="no" id="HED6AFA5B799B4FADB9E717B8E18C8613"><enum>(3)</enum><header>Applicable year</header><text>For purposes of this subsection, the term <term>applicable year</term> means the later of—</text> 
<subparagraph commented="no" id="H93A57DD5F9AE4768B8ABBE445F4E5BF5"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph commented="no" id="H4AAF8DA10F95442193E0E88A9DDD02EE"><enum>(B)</enum><text>2031.</text></subparagraph></paragraph></subsection> 
<subsection id="HFB260DCEE7EF46C8B095249E6AC4BB3F" commented="no"><enum>(e)</enum><header>Definitions</header><text>For purposes of this section:</text> 
<paragraph id="H5F04610AB2E04D2C88C9C84948A12C3E" commented="no"><enum>(1)</enum><header>CO<subscript>2</subscript><enum-in-header>e</enum-in-header> per <enum-in-header>KWh</enum-in-header></header><text>The term <term>CO<subscript>2</subscript>e per KWh</term> means, with respect to any greenhouse gas, the equivalent carbon dioxide (as determined based on global warming potential) per kilowatt hour of electricity produced.</text></paragraph> 
<paragraph id="H25CD0F2A432D42BF9D477DCAC204FCCC" commented="no"><enum>(2)</enum><header>Greenhouse gas</header><text>The term <term>greenhouse gas</term> 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.</text></paragraph> 
<paragraph commented="no" id="HA0F6E789B7EB42E0B43AD19779716E97"><enum>(3)</enum><header>Qualified carbon dioxide</header><text>The term <term>qualified carbon dioxide</term> means carbon dioxide captured from an industrial source which—</text> 
<subparagraph commented="no" id="HA33D83121CBC468EB3571F16A0E7E224"><enum>(A)</enum><text>would otherwise be released into the atmosphere as industrial emission of greenhouse gas,</text></subparagraph> 
<subparagraph commented="no" id="H541B9AD824A54FB6B9EFD2B027D85D6D"><enum>(B)</enum><text>is measured at the source of capture and verified at the point of disposal or utilization, and</text></subparagraph> 
<subparagraph commented="no" id="H76B2B34850714552AFA9AABDE0E78B71"><enum>(C)</enum><text>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)).</text></subparagraph></paragraph></subsection> 
<subsection id="H9EC1B97B20A843FDAF6BF5B3C8457928" commented="no"><enum>(f)</enum><header>Guidance</header><text>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.</text></subsection> 
<subsection id="H4381CD61841642478E40249247C12F93" commented="no"><enum>(g)</enum><header>Special rules</header> 
<paragraph id="HE4B05209CE904CC1AC95FDDCF7C3A656" commented="no"><enum>(1)</enum><header>Only production in the United States taken into account</header><text>Consumption or sales shall be taken into account under this section only with respect to electricity the production of which is within—</text> 
<subparagraph id="H24D5F26DD7424B7CA1953F88BE7BFBF3" commented="no"><enum>(A)</enum><text>the United States (within the meaning of section 638(1)), or</text></subparagraph> 
<subparagraph id="H43891E7268DD4889929253DEF7690445" commented="no"><enum>(B)</enum><text>a possession of the United States (within the meaning of section 638(2)).</text></subparagraph></paragraph> 
<paragraph id="HF9050620D7C349329E2863D1E35DED93" commented="no"><enum>(2)</enum><header>Combined heat and power system property</header> 
<subparagraph id="HB536A0AD520643E0B1FA87C77824C0A5" commented="no"><enum>(A)</enum><header>In general</header><text>For purposes of subsection (a)—</text> 
<clause id="H92C91F0BCC024C41A9697C077A364347" commented="no"><enum>(i)</enum><text>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</text></clause> 
<clause id="HE42309582F664F8CAE6A47EB5504069F" commented="no"><enum>(ii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="H184F1AD089C64B8484DC3EE85021768C" commented="no"><enum>(B)</enum><header>Combined heat and power system property</header><text>For purposes of this paragraph, the term <term>combined heat and power system property</term> has the same meaning given such term by section 48(c)(3) (without regard to subparagraphs (A)(iv), (B), and (D) thereof).</text></subparagraph> 
<subparagraph id="H70F9A8D683C44C5E9E2892D7F9C9AA4C" commented="no"><enum>(C)</enum><header>Conversion from BTU to KWh</header> 
<clause id="H30A2C136A44C40979597556E90E33530" commented="no"><enum>(i)</enum><header>In general</header><text>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—</text> 
<subclause id="HAEE219D9542F4620BFBAC300CBE7EC99" commented="no"><enum>(I)</enum><text>the total useful thermal energy produced by the combined heat and power system property within the qualified facility, divided by</text></subclause> 
<subclause id="H9C0C2F6CAADD4887AC7F44F634740706" commented="no"><enum>(II)</enum><text>the heat rate for such facility.</text></subclause></clause> 
<clause id="H8572D84236534097AF85471EE57E0739" commented="no"><enum>(ii)</enum><header>Heat rate</header><text>For purposes of this subparagraph, the term <term>heat rate</term> 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.</text></clause></subparagraph></paragraph> 
<paragraph id="HE2888A8D3896446490157DC789E2FE06" commented="no"><enum>(3)</enum><header>Production attributable to the taxpayer</header><text>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.</text></paragraph> 
<paragraph id="H4CB5753FD6AD42AFA3A33DE4DC4BE2F4" commented="no"><enum>(4)</enum><header>Related persons</header><text>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.</text></paragraph> 
<paragraph id="H47643A4003AC403FB5E7887D416C16AC" commented="no"><enum>(5)</enum><header>Pass-thru in the case of estates and trusts</header><text>Under regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply.</text></paragraph> 
<paragraph id="H044A4BB9B09F4135B79845245609C50E" commented="no"><enum>(6)</enum><header>Allocation of credit to patrons of agricultural cooperative</header> 
<subparagraph id="HF3549917FB5543E2B610A512DC94320F" commented="no"><enum>(A)</enum><header>Election to allocate</header> 
<clause id="HFD38CE059B2E4B84BD5FB30B00831969" commented="no"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause id="H1E335FB1C449456AA085FEE8632C90BA" commented="no"><enum>(ii)</enum><header>Form and effect of election</header><text>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).</text></clause></subparagraph> 
<subparagraph id="H0CE91375B7664FBF9003E70C3C9D8391" commented="no"><enum>(B)</enum><header>Treatment of organizations and patrons</header><text>The amount of the credit apportioned to any patrons under subparagraph (A)—</text> 
<clause id="H1FAAA017AC2F4144A1EE381E07675989" commented="no"><enum>(i)</enum><text>shall not be included in the amount determined under subsection (a) with respect to the organization for the taxable year, and</text></clause> 
<clause id="H5522BB49244B421981AF7B9A204F4ADA" commented="no"><enum>(ii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="H33A564BD2EFE4FD8B727D9069FCE40C8" commented="no"><enum>(C)</enum><header>Special rules for decrease in credits for taxable year</header><text>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—</text> 
<clause id="H939DD6AE670C4B0E852A39EC43625291" commented="no"><enum>(i)</enum><text>such reduction, over</text></clause> 
<clause id="HBFB2F4BB32254954819E871ACBB0A272" commented="no"><enum>(ii)</enum><text>the amount not apportioned to such patrons under subparagraph (A) for the taxable year,</text></clause><continuation-text continuation-text-level="subparagraph" commented="no">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.</continuation-text></subparagraph> 
<subparagraph id="H3C3F06936F674A449B684B4512FD59DC" commented="no"><enum>(D)</enum><header>Eligible cooperative defined</header><text>For purposes of this section, the term <term>eligible cooperative</term> 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.</text></subparagraph></paragraph> 
<paragraph id="H92F71A008976463395186B974BD38614" commented="no"><enum>(7)</enum><header>Increase in credit in certain cases</header> 
<subparagraph id="H0258E4110C6B4E96A5C5F46B2B816892" commented="no"><enum>(A)</enum><header>Energy communities</header> 
<clause id="HA6FCE566EAA7424AA1C748363A7FA6A5" commented="no"><enum>(i)</enum><header>In general</header><text>In the case of any qualified facility which is located in an energy community, 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)).</text></clause> 
<clause id="HCA5578FC5A37450C8569BFF7E1329106" commented="no"><enum>(ii)</enum><header>Energy community</header><text>For purposes of this subparagraph, the term <term>energy community</term> means a census tract—</text> 
<subclause id="H3297FF590CFE4FFA933845C27A00BAF6" commented="no"><enum>(I)</enum><text>in which—</text> 
<item id="HD612A646FEBE4C0294523CCC2B4456C3" commented="no"><enum>(aa)</enum><text>for the calendar year in which construction of the qualified facility began, not less than 5 percent of the employment in such tract is within the oil and gas sector,</text></item> 
<item id="H37A1D59471714DC8BCA36CF78DA1EE75" commented="no"><enum>(bb)</enum><text>after December 31, 1999, a coal mine has closed, or</text></item> 
<item id="H3100F2141615470381316764FF0378C5" commented="no"><enum>(cc)</enum><text>after December 31, 2009, a coal-fired electric generating unit has been retired, or</text></item></subclause> 
<subclause id="HC5AD466DB5FD4E0486529371855A8906" commented="no"><enum>(II)</enum><text>which is immediately adjacent to any census tract described in subclause (I).</text></subclause></clause></subparagraph> 
<subparagraph id="HF257F0FA2FA3439E8C9713D69CC63E30" commented="no"><enum>(B)</enum><header>Domestic content</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(10) shall apply. </text></subparagraph></paragraph> 
<paragraph id="H0F5E790718C44231897A18245A7450FD" commented="no"><enum>(8)</enum><header>Credit reduced for tax-exempt bonds</header><text>Rules similar to the rules of section 45(b)(3) shall apply.</text></paragraph> 
<paragraph commented="no" id="H90DB780E3A32478ABAFD6D49778D6673"><enum>(9)</enum><header>Wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(8) shall apply.</text></paragraph> 
<paragraph id="HC0BD0347E5984095B3FC160919196014" commented="no"><enum>(10)</enum><header>Apprenticeship requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(b)(9) shall apply. </text></paragraph> 
<paragraph id="H210953A725AF4C7B81AABB8626E86B2F" commented="no"><enum>(11)</enum><header>Domestic content requirement for elective payment</header><text>Rules similar to the rules of section 45(b)(11) shall apply. </text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HF04AAEE780F447D7976F8E1E43AA74A8" commented="no"><enum>(b)</enum><header>Elective payment of credit</header><text display-inline="yes-display-inline">Section 6417(b), as amended by preceding provisions of this Act, is amended by adding at the end the following new paragraph: </text> 
<quoted-block style="OLC" id="HF1C32742A2A4440596CC5100A1AF66C9" display-inline="no-display-inline"> 
<paragraph id="H6EEA6E4B49CB46FDA749BF436ACB8679" commented="no"><enum>(12)</enum><text display-inline="yes-display-inline">The clean electricity production credit determined under section 45BB(a). </text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HB9340F2434364B2C9400864C7E4DF1CC" commented="no"><enum>(c)</enum><header>Election</header><text display-inline="yes-display-inline">Section 6417(c)(3), as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H7262C09289B54B22984E9336F2BB5CB9" display-inline="no-display-inline"> 
<subparagraph id="HC1ECD8992A4C431E83D080C345CC9150" commented="no"><enum>(D)</enum><header>Clean electricity production credit</header><text display-inline="yes-display-inline">In the case of the credit described in subsection (b)(10), any election under this subsection shall—</text> 
<clause id="H057D83C35A8F4141B9385ADB9020410B" commented="no"><enum>(i)</enum><text>apply separately with respect to each qualified facility,</text></clause> 
<clause id="HE2991C374EE34C9C9A0CF7C38F67C7A1" commented="no"><enum>(ii)</enum><text>be made for the taxable year in which the facility is placed in service, and</text></clause> 
<clause id="HFFF9E3F95C7C48388CF6E7DA401CCF44" commented="no"><enum>(iii)</enum><text>shall apply to such taxable year and all subsequent taxable years with respect to such facility.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H470B5A6170AB4AE6847FC8E8DFD28EA0" commented="no"><enum>(d)</enum><header>Conforming amendments</header> 
<paragraph id="H9AE035BEB4E14620BDF9BF5AEA7EC696" commented="no"><enum>(1)</enum><text>Section 38(b) is amended—</text> 
<subparagraph id="H11C30CF8EF2E4BB4A34A517E4E55D20D" commented="no"><enum>(A)</enum><text>in paragraph (38), by striking <quote>plus</quote> at the end,</text></subparagraph> 
<subparagraph id="H41FD7BBD94F44CB291310631D95C351D" commented="no"><enum>(B)</enum><text>in paragraph (39), by striking the period at the end and inserting <quote>, plus</quote>, and</text></subparagraph> 
<subparagraph id="HEFEB2CAED82144EA8CEF6AB240052802" commented="no"><enum>(C)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block display-inline="no-display-inline" id="H1155BF65DEDA4B35A1C2E170B4998BEE" style="OLC"> 
<paragraph id="H27723995FD5844BC8018F93BF0E66C6B" commented="no"><enum>(40)</enum><text>the clean electricity production credit determined under section 45BB(a).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HAF677183BBF0477299B19508D3DA88D8" commented="no"><enum>(2)</enum><text>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:</text> 
<quoted-block display-inline="no-display-inline" id="H0CD06B9587594D0196DA36A568136561" style="OLC"> 
<toc> 
<toc-entry bold="off" level="section">Sec. 45BB. Clean electricity production credit.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H91BE981FCD5341839ADF54F030BAD25B" commented="no"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply to facilities placed in service after December 31, 2022.</text></subsection></section> 
<section id="H096F5A1AB22348B29D2B57F24F78B645" commented="no"><enum>136802.</enum><header>Clean electricity investment credit</header> 
<subsection id="H2A1CA698287146FF868D3A0F3F75E17E" commented="no"><enum>(a)</enum><header>In general</header><text>Subpart E of part IV of subchapter A of chapter 1 is amended by inserting after section 48E the following new section:</text> 
<quoted-block display-inline="no-display-inline" id="HE06A46CB45CA4E44A6861E1EB82BEDA5" style="OLC"> 
<section id="H5E4BED74E1CF42A88EE9CE0144966996" commented="no"><enum>48F.</enum><header>Clean electricity investment credit</header> 
<subsection id="H9D397D118A3D40D8913563980F557A55" commented="no"><enum>(a)</enum><header>Investment credit for qualified property</header> 
<paragraph id="H9F4C8DB4B8DB498490132BF45CF55C83" commented="no"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="H6F0CE4235F8B4DBAAD2041BBCC71114B" commented="no"><enum>(A)</enum><text>any qualified facility, and </text></subparagraph> 
<subparagraph id="HE831FE49E9B04925A3342A3E2DF8923D" commented="no"><enum>(B)</enum><text>any grid improvement property.</text></subparagraph></paragraph> 
<paragraph id="HBB18125C43D24F3E8E2A608C060E7733" commented="no"><enum>(2)</enum><header>Applicable percentage</header> 
<subparagraph id="HAA586B4FA12B4BF39EE1365D96EAA78B" commented="no"><enum>(A)</enum><header>Qualified facilities</header><text>Subject to paragraph (3)—</text> 
<clause id="HE80BD579D05041B0BB9182618DDCCD08" commented="no"><enum>(i)</enum><header>Base rate</header><text>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.</text></clause> 
<clause id="H869C44EF805C41C4A5CB9C76993431DA" commented="no"><enum>(ii)</enum><header>Alternative rate</header><text>In the case of any qualified facility—</text> 
<subclause id="H677D4B1423914A2B85D1496972FED2EF" commented="no"><enum>(I)</enum><text>with a maximum net output of less than 1 megawatt, or</text></subclause> 
<subclause id="H56D7B3AEBD8B472A9FF836F2164CBC73" commented="no"><enum>(II)</enum><text>which—</text> 
<item commented="no" id="H5F443CBF47F948CA9EA424AA83DF32F5"><enum>(aa)</enum><text>satisfies the requirements of subsection (d)(3), and</text></item> 
<item commented="no" id="H0BD636301A5B421A84DF594BC842BC23"><enum>(bb)</enum><text>with respect to the construction of such facility, satisfies the requirements of subsection (d)(4), </text></item></subclause><continuation-text continuation-text-level="clause" commented="no">the applicable percentage shall be 30 percent.</continuation-text></clause></subparagraph> 
<subparagraph id="H5244CF51D139459196C325580D0BD30A" commented="no"><enum>(B)</enum><header>Grid improvement property</header><text>Subject to paragraph (3)—</text> 
<clause id="H6D859397AB0C4DCE8CDEB9D00A8E5FC5" commented="no"><enum>(i)</enum><header>Base rate</header><text>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.</text></clause> 
<clause id="HDEED74CE5B074C68A0D410B43ABBB72C" commented="no"><enum>(ii)</enum><header>Alternative rate</header><text>In the case of any grid improvement property—</text> 
<subclause id="HF40CDE033BB14B668801DFF855C12808" commented="no"><enum>(I)</enum><text>which is energy storage property with a capacity of less than 1 megawatt, or</text></subclause> 
<subclause id="HDABEE243E1DA4CF0A6994766D470DFCC" commented="no"><enum>(II)</enum><text>which—</text> 
<item commented="no" id="H8D64DE24CC5D4AC2A3837F956708D736"><enum>(aa)</enum><text>satisfies the requirements of subsection (d)(3), and</text></item> 
<item commented="no" id="H3887B4C6BF83485C89A97380D4663387"><enum>(bb)</enum><text display-inline="yes-display-inline">with respect to the construction of such property, satisfies rules similar to the rules of section 45(b)(9), </text></item></subclause><continuation-text continuation-text-level="clause" commented="no">the applicable percentage shall be 30 percent.</continuation-text></clause></subparagraph></paragraph> 
<paragraph id="H076285BA41214A21A16A92C992CD2CED" commented="no"><enum>(3)</enum><header>Increase in credit rate in certain cases</header> 
<subparagraph id="H7E1B6127705C4599957DD79057F44B6E" commented="no"><enum>(A)</enum><header>Energy communities</header> 
<clause id="HEA3CF83DED7A48E3B60E18237C5E880F" commented="no"><enum>(i)</enum><header>In general</header><text>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, for purposes applying paragraph (2) with respect to such property or investment, the applicable percentage shall be increased by the applicable credit rate increase.</text></clause> 
<clause id="HF59034ADDDE544FDA5DDFDDFF2EA06E8" commented="no"><enum>(ii)</enum><header>Applicable credit rate increase</header><text>For purposes of clause (i), the applicable credit rate increase shall be an amount equal to—</text> 
<subclause id="H01DFE84C5370428690D5F2635FBFE841" commented="no"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H6630ED19F6BE4CE69BF1728067AB4A79" commented="no"><enum>(II)</enum><text>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.</text></subclause></clause></subparagraph> 
<subparagraph id="H889F5DFEF6AD42B2B3968843766AE60D" commented="no"><enum>(B)</enum><header>Domestic content</header><text display-inline="yes-display-inline">Rules similar to the rules of section 45(a)(11) shall apply. </text></subparagraph></paragraph></subsection> 
<subsection id="HC955FA6AEA194C1E906181C838E3286F" commented="no"><enum>(b)</enum><header>Qualified investment with respect to a qualified facility</header> 
<paragraph id="H9D240CEFDFBD46138B4F2A3CDE398FE1" commented="no"><enum>(1)</enum><header>In general</header><text>For purposes of subsection (a), the qualified investment with respect to any qualified facility for any taxable year is the sum of—</text> 
<subparagraph id="HB6317290C7C44C28A35BB17E95BA17D4" commented="no"><enum>(A)</enum><text>the basis of any qualified property placed in service by the taxpayer during such taxable year which is part of a qualified facility, plus</text></subparagraph> 
<subparagraph id="HE995F7BD9ACC4491ACC572B72BA0DDDA" commented="no"><enum>(B)</enum><text>the amount of any expenditures which are—</text> 
<clause id="H394C5F06A38C450981EC8A659B45CBF0" commented="no"><enum>(i)</enum><text>paid or incurred by the taxpayer for qualified interconnection property—</text> 
<subclause id="H2BBF846EEE984FAE92A5D7BB38342695" commented="no"><enum>(I)</enum><text>in connection with a qualified facility which has a maximum net output of not greater than 5 megawatts, and</text></subclause> 
<subclause id="HBAED784344544344801025FE4EA01C34" commented="no"><enum>(II)</enum><text>placed in service during the taxable year of the taxpayer, and</text></subclause></clause> 
<clause id="H22FD669E3D194E6198FE8D339CE96334" commented="no"><enum>(ii)</enum><text>properly chargeable to capital account of the taxpayer.</text></clause></subparagraph></paragraph> 
<paragraph id="H826E5CA57AB548B5A461B7114303E561" commented="no"><enum>(2)</enum><header>Qualified property</header><text>The term <term>qualified property</term> means property—</text> 
<subparagraph id="HB3512F800BBC49B896B9128ACF50C191" commented="no"><enum>(A)</enum><text>which is—</text> 
<clause id="HC3BD1ECB5DD344BBA8155475A0915B99" commented="no"><enum>(i)</enum><text>tangible personal property, or</text></clause> 
<clause id="HE29E473372A440769630F41C9D67EFA5" commented="no"><enum>(ii)</enum><text>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,</text></clause></subparagraph> 
<subparagraph id="H88D1095298A04E18894CFCC94055EFFA" commented="no"><enum>(B)</enum><text>with respect to which depreciation (or amortization in lieu of depreciation) is allowable, and</text></subparagraph> 
<subparagraph id="H5822D0FA782544769C7F67C181A6C4F8" commented="no"><enum>(C)</enum> 
<clause commented="no" display-inline="yes-display-inline" id="H56B2C448F3904A9B9E6576F74B8D77F3"><enum>(i)</enum><text>the construction, reconstruction, or erection of which is completed by the taxpayer, or</text></clause> 
<clause indent="up1" id="H7F82D101252E43E08AAEBFFC2DB1013E" commented="no"><enum>(ii)</enum><text>which is acquired by the taxpayer if the original use of such property commences with the taxpayer.</text></clause></subparagraph></paragraph> 
<paragraph commented="no" id="H8059469B619F430DB142FBB359049907"><enum>(3)</enum><header>Qualified facility</header> 
<subparagraph commented="no" id="HEBC47D73F3824F0BA356D2264C438F24"><enum>(A)</enum><header>In general</header><text>For purposes of this section, the term <term>qualified facility</term> means a facility—</text> 
<clause commented="no" id="H2314CAFFC41E4C10BD52E3485499B3F4"><enum>(i)</enum><text>which is used for the generation of electricity,</text></clause> 
<clause commented="no" id="H5A94F575081A4DFCA33B58E7A39A813A"><enum>(ii)</enum><text>the construction of which begins after December 31, 2026, and</text></clause> 
<clause commented="no" id="HC59455CB15114F5890DAF42513C20D5F"><enum>(iii)</enum><text>for which the anticipated greenhouse gas emissions rate (as determined under subparagraph (B)(ii)) is not greater than zero.</text></clause></subparagraph> 
<subparagraph commented="no" id="HA9BF3FE4ECDE445693431DC90B8B9407"><enum>(B)</enum><header>Additional rules</header> 
<clause commented="no" id="H5730F986FCE04B96B2F999A8CD286A4E"><enum>(i)</enum><header>Expansion of facility; incremental production</header><text>Rules similar to the rules of section 45BB(b)(1)(C) shall apply for purposes of this paragraph.</text></clause> 
<clause commented="no" id="H184E55D2D6B9424B9BA9DFC60028DBE0"><enum>(ii)</enum><header>Greenhouse gas emissions rate</header><text>Rules similar to the rules of section 45BB(b)(2) shall apply for purposes of this paragraph.</text></clause></subparagraph> 
<subparagraph commented="no" id="HD7BE01C2711744598095A2DEF7D98C0B"><enum>(C)</enum><header>Exclusion</header><text>The term <term>qualified facility</term> shall not include any facility for which—</text> 
<clause commented="no" id="HAA54F87D1CFE4395AE6996351E6C4D11"><enum>(i)</enum><text>a renewable electricity production credit determined under section 45, </text></clause> 
<clause commented="no" id="H00CE4B38490040C285D3C14CC49FEC38"><enum>(ii)</enum><text>an advanced nuclear power facility production credit determined under section 45J, </text></clause> 
<clause commented="no" id="H27171654FB164E8C92183FF31F74A477"><enum>(iii)</enum><text>a carbon oxide sequestration credit determined under section 45Q,</text></clause> 
<clause commented="no" id="H538D3BC6BC4442768E150B9E159F1ACA"><enum>(iv)</enum><text>a clean electricity production credit determined under section 45BB,</text></clause> 
<clause commented="no" id="HAE94CA8995B84EAD9EEAC1C045E1AA5E"><enum>(v)</enum><text>an energy credit determined under section 48, </text></clause> 
<clause commented="no" id="H654EF6F8C7E643A8B1434B9CEF5DF960"><enum>(vi)</enum><text>a qualifying advanced coal project credit under section 48A, or</text></clause> 
<clause id="H694D1A7593C54BB680A76708CC369EA1"><enum>(vii)</enum><text>a qualifying electric transmission property credit under section 48D, </text></clause><continuation-text continuation-text-level="subparagraph" commented="no">is allowed under section 38 for the taxable year or any prior taxable year.</continuation-text></subparagraph></paragraph> 
<paragraph commented="no" id="H90B2EDD9AD344029AFCA905A1FC6B3EE"><enum>(4)</enum><header>Qualified interconnection property</header><text>For purposes of this paragraph, the term <quote>qualified interconnection property</quote> has the meaning given such term in section 48(a)(7)(B). </text></paragraph> 
<paragraph id="H9E988DB5920F4FD680D16B5B04E47D39" commented="no"><enum>(5)</enum><header>Coordination with rehabilitation credit</header><text>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)).</text></paragraph> 
<paragraph id="HD0AA009506D94CFF945F6CDC1A75C311" commented="no"><enum>(6)</enum><header>Definitions</header><text>For purposes of this subsection, the terms <term>CO2e per KWh</term> and <term>greenhouse gas emissions rate</term> have the same meaning given such terms under section 45BB(b). </text></paragraph></subsection> 
<subsection id="H7A939DD86F1D4EDAAD7C0B4C950EE80D" commented="no"><enum>(c)</enum><header>Qualified investment with respect to grid improvement property</header> 
<paragraph id="HAD194A7F3F584D05B89102D3A7734F69" commented="no"><enum>(1)</enum><header>In general</header> 
<subparagraph id="H5F5625B804754B1E81133190E0952950" commented="no"><enum>(A)</enum><header>Qualified investment</header><text>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.</text></subparagraph> 
<subparagraph id="H8DE9D5F7B5B7407CAC3129399330D187" commented="no"><enum>(B)</enum><header>Grid improvement property</header><text>For purposes of this section, the term <term>grid improvement property</term> means any energy storage property.</text></subparagraph></paragraph> 
<paragraph id="HBEA0704C2A074CE290F292BF935CD25B" commented="no"><enum>(2)</enum><header>Energy storage property</header><text>For purposes of this section, the term <term>energy storage property</term> has the meaning given such term in section 48(c)(6). </text></paragraph></subsection> 
<subsection id="HCDC18FE3F356419794E2D4BAA00D5F99" commented="no"><enum>(d)</enum><header>Special rules</header> 
<paragraph id="H13FD97979E6048F0BAA3B5A8D1A73869" commented="no"><enum>(1)</enum><header>Certain progress expenditure rules made applicable</header><text>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).</text></paragraph> 
<paragraph id="H38EE4E503DC74A8DA89ADA82EFFD6A7D" commented="no"><enum>(2)</enum><header>Special rule for property financed by subsidized energy financing or private activity bonds</header><text>Rules similar to the rules of section 45(b)(3) shall apply.</text></paragraph> 
<paragraph commented="no" id="HCF0215E58B044D3399EC15BDA8536E6E"><enum>(3)</enum><header>Prevailing wage requirements</header><text display-inline="yes-display-inline">Rules similar to the rules of section 48(a)(9) shall apply.</text></paragraph> 
<paragraph id="HB69BF0FC76344E2E95DC34618AFBB4C0" commented="no"><enum>(4)</enum><header>Apprenticeship requirements</header><text>Rules similar to the rules of section 45(b)(9) shall apply.</text></paragraph> 
<paragraph id="HCABC2DF3D123449F96720EDD6CBFC1C8" commented="no"><enum>(5)</enum><header>Domestic content requirement for elective payment</header><text>Rules similar to the rules of section 45(b)(11) shall apply. </text></paragraph></subsection> 
<subsection id="H6526D727B9494B19B92CF8BCC5568B87" commented="no"><enum>(e)</enum><header>Credit phase-Out</header> 
<paragraph id="H0407E85DA6244633A21961C4BBB93B17" commented="no"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="HB24B898D3B5C4111A14D76D1CDC8897A" commented="no"><enum>(A)</enum><text>the amount of the credit determined under subsection (a) without regard to this subsection, multiplied by</text></subparagraph> 
<subparagraph id="H256B1B0D139A446C875D551A3EF05FE3" commented="no"><enum>(B)</enum><text>the phase-out percentage under paragraph (2).</text></subparagraph></paragraph> 
<paragraph id="HE277289B92204851A699D495A5C4D9A3" commented="no"><enum>(2)</enum><header>Phase-out percentage</header><text>The phase-out percentage under this paragraph is equal to—</text> 
<subparagraph id="H05163140E361493C82129737D9A52DDB" commented="no"><enum>(A)</enum><text>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,</text></subparagraph> 
<subparagraph id="H7D57C91290874BBDBD035F4A470A8D9A" commented="no"><enum>(B)</enum><text>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,</text></subparagraph> 
<subparagraph id="H5B205A25E15B4401B5D259ECF627822A" commented="no"><enum>(C)</enum><text>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</text></subparagraph> 
<subparagraph commented="no" id="H65904FD7EA644A17A99FEE4C77B06A93"><enum>(D)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph commented="no" id="H5052B00FEDB4459895D4656529D1DC84"><enum>(3)</enum><header>Applicable year</header><text>For purposes of this subsection, the term <term>applicable year</term> has the same meaning given such term in section 45BB(d)(3).</text></paragraph></subsection> 
<subsection id="H653FBE3B390E492F980AF3FA64BAEE4C" commented="no"><enum>(f)</enum><header>Greenhouse gas</header><text>In this section, the term <term>greenhouse gas</term> has the same meaning given such term under section 45BB(e)(2).</text></subsection> 
<subsection commented="no" id="HB08AAC4BCA6147438052E01D7DB15C38"><enum>(g)</enum><header>Recapture of credit</header><text>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<subscript>2</subscript>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.</text></subsection> 
<subsection id="H760DC988B5914214AB8142598C6A79EE" commented="no"><enum>(h)</enum><header>Guidance</header><text>Not later than January 1, 2027, the Secretary shall issue guidance regarding implementation of this section.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H7F5FBFB1065049E290BB3522DC058FF0" commented="no"><enum>(b)</enum><header>Elective payment of credit</header><text>Section 6417(b), as amended by preceding provisions of this Act, is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H74DC2839C833458391B80C4DE059E38C"> 
<paragraph id="HC1CFFFC07F9843B982C25DFEB3FC0DB9" commented="no"><enum>(13)</enum><text display-inline="yes-display-inline">The clean electricity investment credit determined under section 48F.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H0C96C7A83AA24B2983D7AF407DB3DFEA" commented="no"><enum>(c)</enum><header>Public utility property</header><text>Section 50(d) is amended by adding at the end the following: <quote>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 described in section 48F of a real estate investment trust.</quote></text></subsection> 
<subsection id="H9121AF5DDC1C4BA6BB4CBE7CA291C579" commented="no"><enum>(d)</enum><header>Conforming amendments</header> 
<paragraph id="HBBA1E316EB394663B89E3C7D9FFC3F46" commented="no"><enum>(1)</enum><text>Section 46 is amended—</text> 
<subparagraph id="HC0E9682BB3454E38B7940735068AE6AE" commented="no"><enum>(A)</enum><text>by striking <quote>and</quote> at the end of paragraph (5),</text></subparagraph> 
<subparagraph id="H7AB15042C70545B8A5C88E6BF16970E2" commented="no"><enum>(B)</enum><text>by striking the period at the end of paragraph (6) and inserting <quote>, and</quote>, and</text></subparagraph> 
<subparagraph id="H84F137FCF9BB47CEA131F2DDD536A350" commented="no"><enum>(C)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block display-inline="no-display-inline" id="HC3637942EF184BC1A22A62EFBE98FBAE" style="OLC"> 
<paragraph id="H98E78871A9604CA2BF8BFA8423C2E967" commented="no"><enum>(7)</enum><text>the clean electricity investment credit.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HCC4044D9D3DB4BF9A56BFABAC4A2A277" commented="no"><enum>(2)</enum><text>Section 49(a)(1)(C) is amended—</text> 
<subparagraph id="H5FB8BC869C494E44811FC940006D80AD" commented="no"><enum>(A)</enum><text>by striking <quote>and</quote> at the end of clause (iv),</text></subparagraph> 
<subparagraph id="H42689FB532D84895A13A78997F04BEF0" commented="no"><enum>(B)</enum><text>by striking the period at the end of clause (v) and inserting a comma, and</text></subparagraph> 
<subparagraph id="H54CE369CC4D74185A9488093D00E2ABC" commented="no"><enum>(C)</enum><text>by adding at the end the following new clauses:</text> 
<quoted-block display-inline="no-display-inline" id="H339A59B26B93401B91A1ABD675748F54" style="OLC"> 
<clause id="H049FCCDB222A4F07A0FCFA6DA16CC2B3" commented="no"><enum>(vi)</enum><text>the basis of any qualified property which is part of a qualified facility under section 48F, and</text></clause> 
<clause id="H9364E47A7DD049BBB78CF6F905C66993" commented="no"><enum>(vii)</enum><text>the basis of any energy storage property under section 48F.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HF592D15741DC4CA1B7C15BECB82AF2A8" commented="no"><enum>(3)</enum><text>Section 50(a)(2)(E) is amended by striking <quote>or 48E(c)(1)</quote> and inserting <quote>48E(c)(1), or 48F(e)</quote>.</text></paragraph> 
<paragraph id="HA3AAF2FF4B634B60A7E1718892C69F49" commented="no"><enum>(4)</enum><text>Section 50(c)(3) is amended by inserting <quote>or clean electricity investment credit</quote> after <quote>In the case of any energy credit</quote>. </text></paragraph> 
<paragraph id="H49F5FBE7C11F47F6B270383ADA759C33" commented="no"><enum>(5)</enum><text>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:</text> 
<quoted-block display-inline="no-display-inline" id="H715B2F31ABB844B7BBDFC56B6CEAD975" style="OLC"> 
<toc> 
<toc-entry bold="off" level="section">48F. Clean electricity investment credit.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HEB2A4295084C420EB1AE919175570699" commented="no"><enum>(e)</enum><header>Effective date</header><text>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. </text></subsection></section> 
<section id="HB23AAE219756498EA86EB5DC99CB4741" display-inline="no-display-inline"><enum>136803.</enum><header>Increase in clean electricity investment credit for facilities placed in service in connection with low-income communities</header> 
<subsection id="H8FC0F8E2184442EAA23B5E55833C915B"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 48F, as added by this Act, is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="HECB2FD04CBF14AC0949A29B15490A35F" display-inline="no-display-inline"> 
<subsection id="H411DFDC94C004E749BD314B94FDBEE29"><enum>(i)</enum><header>Special rules for certain facilities placed in service in connection with low-income communities</header> 
<paragraph id="H9B468840E5D040BCAB16549F4A8312D7"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of any qualified facility with respect to which the Secretary makes an allocation of environmental justice capacity limitation under paragraph (4)—</text> 
<subparagraph id="H3C20ECFCD6FC4DFA9B45618EB0064E7E"><enum>(A)</enum><text>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—</text> 
<clause id="HE7B5F7A0F5A94661A059FAAFE7BB0535"><enum>(i)</enum><text display-inline="yes-display-inline">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 </text></clause> 
<clause id="HC81E69CEE0664C5DAB8E46B75C2D9F48"><enum>(ii)</enum><text display-inline="yes-display-inline">in the case of a facility described in subclause (II) of paragraph (2)(A)(iii), 20 percentage points, and</text></clause></subparagraph> 
<subparagraph id="H6B8ECCD12E0B47DD813EDD460B52C5DE"><enum>(B)</enum><text>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—</text> 
<clause id="HA598AA458C9347929DBE82E113934713"><enum>(i)</enum><text>the environmental justice capacity limitation allocated to such facility, bears to</text></clause> 
<clause id="HE2D77447FB514AD39F61B1FE2AE9DA38"><enum>(ii)</enum><text>the total megawatt nameplate capacity of such facility, as measured in direct current.</text></clause></subparagraph></paragraph> 
<paragraph id="H7C84D9709FB342379E84E88616054FF5"><enum>(2)</enum><header>Qualified facility</header><text>For purposes of this subsection—</text> 
<subparagraph id="H3BFE0B5EFF92427A9B90975FC62732C0"><enum>(A)</enum><header>In general</header><text>The term <quote>qualified facility</quote> means any facility—</text> 
<clause id="HE64D25038B4142FD8A97764AE95DE6F0"><enum>(i)</enum><text display-inline="yes-display-inline">which is described in subsection (b)(3)(A) and not described in section 45BB(b)(2)(B), </text></clause> 
<clause id="H7F070002990B451EAE5368D4BCFE1B18"><enum>(ii)</enum><text>which has a maximum net output of less than 5 megawatts, and</text></clause> 
<clause id="HFE7F8D1210774ECEAAA194E00D736812"><enum>(iii)</enum><text>which—</text> 
<subclause id="HA3FB91F035454D32837FA9C04894B711"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H29441920C63B42E980B90F759670662C"><enum>(II)</enum><text>is part of a qualified low-income residential building project or a qualified low-income economic benefit project.</text></subclause></clause></subparagraph> 
<subparagraph id="HE57D7E38EF994746821C2C986C3C68B4"><enum>(B)</enum><header>Qualified low-income residential building project</header><text>A facility shall be treated as part of a qualified low-income residential building project if—</text> 
<clause id="H0613BBD4736742EEB1F07596F4FEB56E"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="H554FB41B1D024503876ABA4CCBA46BB7"><enum>(ii)</enum><text>the financial benefits of the electricity produced by such facility are allocated equitably among the occupants of the dwelling units of such building.</text></clause></subparagraph> 
<subparagraph id="HC65CE3A543E84E1FBA1B763EFFA74819"><enum>(C)</enum><header>Qualified low-income economic benefit project</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HD304DE80E2214A34B8C07B68A614148E"><enum>(i)</enum><text>less than 200 percent of the poverty line applicable to a family of the size involved, or</text></clause> 
<clause id="H1AC3A3B49A5C42F4A99929716AA3C6CE"><enum>(ii)</enum><text>less than 80 percent of area median gross income (as determined under section 142(d)(2)(B)). </text></clause></subparagraph> 
<subparagraph id="H00B71F1A575F4846B1C2DCA63A7C2875"><enum>(D)</enum><header>Financial benefit</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="H34A6598E1DC84E70ACFC3E736E69A648" commented="no"><enum>(3)</enum><header>Eligible property</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>eligible property</quote> means a qualified investment with respect to any qualified facility which is described in subsection (b). </text></paragraph> 
<paragraph id="HB19FF715C85B4DA7AD773922EAD2D4CF" commented="no"><enum>(4)</enum><header>Allocations</header><text display-inline="yes-display-inline"/> 
<subparagraph id="HBD152A566F2E410494934FEBC8975BF7" commented="no" display-inline="no-display-inline"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Not later than January 1, 2027, the Secretary shall establish a program to allocate amounts of environmental justice capacity limitation to qualified facilities.</text></subparagraph> 
<subparagraph id="H94C46DF0587549B982A3BE956C975AE2" commented="no"><enum>(B)</enum><header>Limitation</header><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="HE3AE4A4D2CDC4D399DE1D9D32B2FB267" commented="no"><enum>(C)</enum><header>Annual capacity limitation</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <term>annual capacity limitation</term> means 1.8 gigawatts of direct current capacity for each of calendar years 2027 through 2031, and zero thereafter.</text></subparagraph> 
<subparagraph id="HCE17F631C4184D03B45A837037AA9177" display-inline="no-display-inline"><enum>(D)</enum><header>Carryover of unused limitation</header> 
<clause id="H62062FA0297D44D693907CFA68554B9A"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause id="H3C5165C645C54150975F72EE27C01CAB"><enum>(ii)</enum><header>Carryover from section 48 for calendar year 2027</header><text display-inline="yes-display-inline">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.</text></clause></subparagraph> 
<subparagraph id="H09E66289F3274C01A59BE61C9CC01FB2"><enum>(E)</enum><header>Placed in service deadline</header> 
<clause id="HF7478889BC3A4264A986522DC81FE66B"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause id="H923D071EC8BD4D61B064F94246364DEB"><enum>(ii)</enum><header>Application of carryover</header><text display-inline="yes-display-inline">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.</text></clause></subparagraph> 
<subparagraph id="H60ECC2C565EB40CBB62DA6EBD075098A" commented="no" display-inline="no-display-inline"><enum>(F)</enum><header>Selection criteria</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H6B4F980D14A243DFB4D8BE7F43174EBD"><enum>(i)</enum><text display-inline="yes-display-inline">the greatest health and economic benefits, including the ability to withstand extreme weather events, for individuals described in section 45D(e)(2),</text></clause> 
<clause id="H7079229907354706BB043FFF01F9335F"><enum>(ii)</enum><text>the greatest employment and wages for such individuals, and</text></clause> 
<clause id="HF652C96B4E97423E867A64DEA7B97BB0"><enum>(iii)</enum><text>the greatest engagement with, outreach to, or ownership by, such individuals, including through partnerships with local governments, Indian tribal governments (as defined in section 139E), and community-based organizations.</text></clause></subparagraph> 
<subparagraph id="H64933C9A42A842D0ADEE3539D1F95DB1"><enum>(G)</enum><header>Disclosure of allocations</header><text display-inline="yes-display-inline">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. </text></subparagraph></paragraph> 
<paragraph id="HDFE31DDF055B49D7A1D0CDEFCE501E8C"><enum>(5)</enum><header>Recapture</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H9D3F108257F5448E8093DCEAE7B58BC6"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall take effect on January 1, 2027.</text></subsection></section> 
<section commented="no" id="HB88EB4F0DE7144ACA871EA037D9E068B"><enum>136804.</enum><header>Cost recovery for qualified facilities, qualified property, and grid improvement property</header> 
<subsection commented="no" id="HFE82D12885614907BA15F26152B7D07A"><enum>(a)</enum><header>In general</header><text>Section 168(e)(3)(B) is amended—</text> 
<paragraph commented="no" id="H3260764F920A4D61B41F6C8B5E4BB163"><enum>(1)</enum><text>in clause (vi)(III), by striking <quote>and</quote> at the end,</text></paragraph> 
<paragraph commented="no" id="H41833EB27C3E47349490CBBC73079D6A"><enum>(2)</enum><text>in clause (vii), by striking the period at the end and inserting <quote>, and</quote>, and</text></paragraph> 
<paragraph commented="no" id="H1B06669DE8D14B0C81BAFBDDD1BDBBE5"><enum>(3)</enum><text>by inserting after clause (vii) the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HD0EE554479CA42E2AF4E73DC08CA7540"> 
<clause commented="no" id="HE7632ACF23EA41BA82B81F782EC63E24"><enum>(viii)</enum><text>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).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection commented="no" id="H7C99217480114AF3B3FBDFE481266AA6"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to facilities and property placed in service after December 31, 2026.</text></subsection></section> 
<section id="HB9076FEBAEFF4D3AA6B7E412972D1589" commented="no"><enum>136805.</enum><header>Clean fuel production credit</header> 
<subsection id="HB1BE5FCED7BC4135B41937021EA3A9AB" commented="no"><enum>(a)</enum><header>In general</header><text>Subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new section:</text> 
<quoted-block display-inline="no-display-inline" id="HF6923A0EF0494A1991155074C85098C5" style="OLC"> 
<section id="H3EDFF3C50E114552862BD0B3EC395889" commented="no"><enum>45CC.</enum><header>Clean fuel production credit</header> 
<subsection id="HCF9D37EE21F04EF8845695F31172EE7E" commented="no"><enum>(a)</enum><header>Amount of credit</header> 
<paragraph id="HF7FD78F9B789479B9587D34E854DBB1E" commented="no"><enum>(1)</enum><header>In general</header><text>For purposes of section 38, the clean fuel production credit for any taxable year is an amount equal to the product of—</text> 
<subparagraph id="HB830BAD47C734032B4677C39926120D1" commented="no"><enum>(A)</enum><text>the applicable amount per gallon (or gallon equivalent) with respect to any transportation fuel which is—</text> 
<clause id="H652583CA3F2D4B78AD0808EE15C3EEF2" commented="no"><enum>(i)</enum><text>produced by the taxpayer at a qualified facility, and</text></clause> 
<clause id="H986CA45577D14D7D9706FE92E20E5329" commented="no"><enum>(ii)</enum><text>sold by the taxpayer in a manner described in paragraph (4) during the taxable year, and</text></clause></subparagraph> 
<subparagraph id="H04D8551093704149A74DC66D161A19F5" commented="no"><enum>(B)</enum><text>the emissions factor for such fuel (as determined under subsection (b)).</text></subparagraph></paragraph> 
<paragraph id="H028AAE98F1C249FD96C7B8A20FB39CD4" commented="no"><enum>(2)</enum><header>Applicable amount</header> 
<subparagraph id="H96292FF7513F45A3917CCBC1294B14A4" commented="no"><enum>(A)</enum><header>Base amount</header><text>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.</text></subparagraph> 
<subparagraph id="H68CCA53EAB8F4077A99A1998114DE5E9" commented="no"><enum>(B)</enum><header>Alternative amount</header><text display-inline="yes-display-inline">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. </text></subparagraph></paragraph> 
<paragraph id="H3BF2D67CAED64827AD27E1C3B651899D" commented="no"><enum>(3)</enum><header>Special rate for sustainable aviation fuel</header> 
<subparagraph id="H0DCEACA41A264038A573A7A5392FFCE7" commented="no"><enum>(A)</enum><header>In general</header><text>In the case of a transportation fuel which is sustainable aviation fuel, paragraph (2) shall be applied—</text> 
<clause commented="no" id="HDD81BC3B1A2F47F788F3B7692C476424"><enum>(i)</enum><text>in the case of a transportation fuel produced at a qualified facility described in paragraph (2)(A), by substituting <quote>35 cents</quote> for <quote>20 cents</quote>, and</text></clause> 
<clause commented="no" id="H049AA3A4138546E49B12ABABA3611E64"><enum>(ii)</enum><text>in the case of a transportation fuel produced at a qualified facility described in paragraph (2)(B), by substituting <quote>$1.75</quote> for <quote>$1.00</quote>.</text></clause></subparagraph> 
<subparagraph id="H2DBF8640413A4034A45B532952F75946" commented="no"><enum>(B)</enum><header>Sustainable aviation fuel</header><text display-inline="yes-display-inline">For purposes of this subparagraph (A), the term <term>sustainable aviation fuel</term> means liquid fuel which is sold for use in an aircraft and which—</text> 
<clause id="HCB7056B2804C44949BED736C6A567FE3" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">meets the requirements of—</text> 
<subclause id="H9C2B22740FE045AC84A5B48F218B63F9" commented="no"><enum>(I)</enum><text>ASTM International Standard D7566, or</text></subclause> 
<subclause id="H20B06429665648C999B95FF84CAD6A1E" commented="no"><enum>(II)</enum><text display-inline="yes-display-inline">the Fischer Tropsch provisions of ASTM International Standard D1655, Annex A1, and</text></subclause></clause> 
<clause id="H33B57654C11640EEB4553F594DCF97B8" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">is not derived from palm fatty acid distillates or petroleum.</text></clause></subparagraph></paragraph> 
<paragraph id="H52AE70100C5D460DB51DB67C47554B2A" commented="no"><enum>(4)</enum><header>Sale</header><text>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—</text> 
<subparagraph id="H55D30822E5F74F1E9BE4B98FC4E3029F" commented="no"><enum>(A)</enum><text>for use by such person in the production of a fuel mixture,</text></subparagraph> 
<subparagraph id="H46277559F9884DCFBD3A91BC85D0234F" commented="no"><enum>(B)</enum><text>for use by such person in a trade or business, or</text></subparagraph> 
<subparagraph id="HDB1B3BA7C1864677B0A9697F471CE49B" commented="no"><enum>(C)</enum><text>who sells such fuel at retail to another person and places such fuel in the fuel tank of such other person.</text></subparagraph></paragraph> 
<paragraph id="HCDCB81F879204B61AD9D99C8818EF3A2" commented="no"><enum>(5)</enum><header>Rounding</header><text>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.</text></paragraph></subsection> 
<subsection id="HB9B7C2DD9ACD43489F608AAD5E5F5267" commented="no"><enum>(b)</enum><header>Emissions factors</header> 
<paragraph id="HCB9A52BBAC4E423B99AB7480F5ED4012" commented="no"><enum>(1)</enum><header>Emissions factor</header> 
<subparagraph id="H3A2089E8CF7F4AB18C0795C7E652A266" commented="no"><enum>(A)</enum><header>Calculation</header> 
<clause id="HB0F7C1C705D54B988851CDEBA747BE63" commented="no"><enum>(i)</enum><header>In general</header><text>The emissions factor of a transportation fuel shall be an amount equal to the quotient of—</text> 
<subclause id="H76577BD2322B48E59BCC96886AFB94DE" commented="no"><enum>(I)</enum><text>an amount equal to—</text> 
<item id="HCC73AE3E9D6C4A4BBE32F18A4EAC1288" commented="no"><enum>(aa)</enum><text>75 kilograms of CO<subscript>2</subscript>e per mmBTU, minus</text></item> 
<item id="HC74E0EF7EC78425F8F387DBBA3049A57" commented="no"><enum>(bb)</enum><text>the emissions rate for such fuel, divided by</text></item></subclause> 
<subclause id="HC4AD17664ABA47349578B36AB02DC794" commented="no"><enum>(II)</enum><text>75 kilograms of CO<subscript>2</subscript>e per mmBTU.</text></subclause></clause></subparagraph> 
<subparagraph id="H72EB0D6F07AB42EF9C399604C95A1F35" commented="no"><enum>(B)</enum><header>Establishment of emissions rate</header> 
<clause id="HEEC96EDB5B4D4800BBB672AE9D422FCF" commented="no"><enum>(i)</enum><header>In general</header><text>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<subscript>2</subscript>e per mmBTU, which a taxpayer shall use for purposes of this section.</text></clause> 
<clause id="H26F07E1F37E54B3F98CBE475A969E54D" commented="no"><enum>(ii)</enum><header>Non-aviation fuel</header><text>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).</text></clause> 
<clause id="H2D0D861E8E8444058A72E5BD6E90E926" commented="no"><enum>(iii)</enum><header>Aviation fuel</header><text>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—</text> 
<subclause id="H087E673D1D1C4D6F92E17263E24A71EA" commented="no"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H58568CAAECE34DED8A28F738572BF196" commented="no"><enum>(II)</enum><text>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)).</text></subclause></clause></subparagraph> 
<subparagraph id="HA659399173FB499B9D33F197C5F3ED4F" commented="no"><enum>(C)</enum><header>Rounding of emissions rate</header><text>The Secretary may round the emissions rates under subparagraph (B) to the nearest multiple of 5 kilograms of CO<subscript>2</subscript>e per mmBTU, except that, in the case of an emissions rate that is less than 2.5 kilograms of CO<subscript>2</subscript>e per mmBTU, the Secretary may round such rate to zero.</text></subparagraph> 
<subparagraph id="H81A02FF0FDA8412FA89ABA0835780D25" commented="no"><enum>(D)</enum><header>Provisional emissions rate</header><text>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.</text></subparagraph></paragraph> 
<paragraph id="HE77BFE7FDD0C4BD98AB8D39912FBD73D" commented="no"><enum>(2)</enum><header>Rounding</header><text>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.</text></paragraph></subsection> 
<subsection id="H1367ACECBDC3421D91D65B3185DEFA29" commented="no"><enum>(c)</enum><header>Inflation adjustment</header> 
<paragraph id="HDEA0E716C83546E09411FDFEE484E879" commented="no"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="HFD46E4396AC14FB29D4008862BFB2548" commented="no"><enum>(2)</enum><header>Inflation adjustment factor</header><text>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 <quote>calendar year 2021</quote> for <quote>calendar year 1992</quote> in paragraph (3) thereof.</text></paragraph></subsection> 
<subsection commented="no" id="H1464D4DD7AF3460384A9EED874180C46"><enum>(d)</enum><header>Credit phase-Out</header> 
<paragraph commented="no" id="H8F51DA3451D2452C876AB87A90F7E9B1"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph commented="no" id="H6779982FBEB247F08E9A72C513F70A93"><enum>(A)</enum><text>the amount of the credit determined under subsection (a) without regard to this subsection, multiplied by</text></subparagraph> 
<subparagraph commented="no" id="H320CDF6474F74C44A9649E18151079D9"><enum>(B)</enum><text>the phase-out percentage under paragraph (2).</text></subparagraph></paragraph> 
<paragraph id="HBA209750568A41CD95FD84363E05C757" commented="no"><enum>(2)</enum><header>Phase-out percentage</header><text>The phase-out percentage under this paragraph is equal to—</text> 
<subparagraph id="H6141E4F6869B4AD9B5B5E3D50623B0F9" commented="no"><enum>(A)</enum><text>for any taxable year beginning in the first calendar year following the applicable year, 100 percent,</text></subparagraph> 
<subparagraph id="H05B18BFACF44418A83FD6360D92EEEE2" commented="no"><enum>(B)</enum><text>for any taxable year beginning in the second calendar year following the applicable year, 75 percent,</text></subparagraph> 
<subparagraph id="HB13DE55AF0E84F0E9479EE1E05B1617E" commented="no"><enum>(C)</enum><text>for any taxable year beginning in the third calendar year following the applicable year, 50 percent, and</text></subparagraph> 
<subparagraph commented="no" id="HD3BC67DA82784B5CB5DA4788F08DDB53"><enum>(D)</enum><text>for any taxable year beginning in any calendar year subsequent to the calendar year described in subparagraph (C), 0 percent.</text></subparagraph></paragraph> 
<paragraph commented="no" id="H54C321EC69424B61A9BC160B85B9DC67"><enum>(3)</enum><header>Applicable year</header><text>For purposes of this subsection, the term <term>applicable year</term> means the later of—</text> 
<subparagraph commented="no" id="H799A418C568B401DB8A976E9A6A97F36"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph commented="no" id="HB0720A72D67A464E9BA9BAA575536B29"><enum>(B)</enum><text>2031.</text></subparagraph></paragraph></subsection> 
<subsection id="H6D74AF8E2C1E4C24A2315EFF0EFED5E6" commented="no"><enum>(e)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="H4842916922654505B83D9F3B5C1D09C7" commented="no"><enum>(1)</enum><header><enum-in-header>mm</enum-in-header>BTU</header><text>The term <term>mmBTU</term> means 1,000,000 British thermal units.</text></paragraph> 
<paragraph id="H84A6546B21984D5BB393E6C0C72CAD1D" commented="no"><enum>(2)</enum><header>CO<subscript>2</subscript><enum-in-header>e</enum-in-header></header><text>The term <term>CO<subscript>2</subscript>e</term> means, with respect to any greenhouse gas, the equivalent carbon dioxide (as determined based on relative global warming potential).</text></paragraph> 
<paragraph id="H9D3C358E74F742308C23CDFE69EC4533" commented="no"><enum>(3)</enum><header>Greenhouse gas</header><text>The term <term>greenhouse gas</term> 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.</text></paragraph> 
<paragraph id="H1FB386EBB5F040678F1F8B93CE790DE6" commented="no"><enum>(4)</enum><header>Qualified facility</header><text>The term <term>qualified facility</term>—</text> 
<subparagraph id="HA0E9F5D70F8848DCA6F3B918D89A06BE"><enum>(A)</enum><text>means a facility used for the production of transportation fuels, and</text></subparagraph> 
<subparagraph id="HDCBCB57DD2D44D3C9747BE181379B9F4"><enum>(B)</enum><text>does not include any facility for which one of the following credits is allowed under section 38 for the taxable year: </text> 
<clause id="H4BFFF92E33444D8981342161C089A0EB"><enum>(i)</enum><text>The credit for production of clean hydrogen under section 45X.</text></clause> 
<clause id="H19070EB12B094CD6B9CB0B4D35D1ACFF"><enum>(ii)</enum><text>The credit for clean hydrogen production facilities under section 48(a)(15).</text></clause> 
<clause id="H9646E4CD00184A8EBD2FB97E592326EC"><enum>(iii)</enum><text>The credit for carbon oxide sequestration under section 45Q. </text></clause></subparagraph></paragraph> 
<paragraph commented="no" id="HF3557D78CE9C471D85E08BE46AE47E95"><enum>(5)</enum><header>Transportation fuel</header><text>The term <term>transportation fuel</term> means a fuel (with the exception of hydrogen) which—</text> 
<subparagraph commented="no" id="H1F0D9F0DDB2B49B3A7DBE2D073F83A74"><enum>(A)</enum><text>is suitable for use as a fuel in a highway vehicle or aircraft, and</text></subparagraph> 
<subparagraph commented="no" id="HBC0276398024458295C45C6603F95792"><enum>(B)</enum><text>has an emissions rate which is not greater than—</text> 
<clause commented="no" id="HF6E2C1B751BD4044A6033048771CEBA6"><enum>(i)</enum><text>in the case of a fuel which is not a sustainable aviation fuel—</text> 
<subclause id="HABAD76CB759B4C0893BD925630CE102B" commented="no"><enum>(I)</enum><text>for any such fuel sold during calendar years 2027 through 2030, 50 kilograms of CO<subscript>2</subscript>e per mmBTU, and</text></subclause> 
<subclause id="H8A60E0FFC15D4774B9E0BE42DD5ED77E" commented="no"><enum>(II)</enum><text>for any such fuel sold during any calendar year beginning after December 31, 2030, 25 kilograms of CO<subscript>2</subscript>e per mmBTU, or</text></subclause></clause> 
<clause id="H97646CC415904E839B3344918F7FAFE1" commented="no"><enum>(ii)</enum><text>in the case of a fuel which is a sustainable aviation fuel—</text> 
<subclause id="HD7612EED1DAA43A9B23296F93AB98E2B" commented="no"><enum>(I)</enum><text>for any such fuel sold during any period before January 1, 2031, 35 kilograms of CO<subscript>2</subscript>e per mmBTU, and</text></subclause> 
<subclause id="H51F51102107D4A2B986DA0E5E03B6736" commented="no"><enum>(II)</enum><text>for any such fuel sold during any period after December 31, 2030, 25 kilograms of CO<subscript>2</subscript>e per mmBTU.</text></subclause></clause></subparagraph></paragraph></subsection> 
<subsection id="HFBB75B3A441F4CBA9DA14262B3874DB1" commented="no"><enum>(f)</enum><header>Guidance</header><text>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.</text></subsection> 
<subsection id="H81545D25A79E42408CDE71B6D48ACAFD" commented="no"><enum>(g)</enum><header>Special rules</header> 
<paragraph id="H958FC36BD72148A0A8BEA349CA1DFF0A" commented="no"><enum>(1)</enum><header>Only registered production in the United States taken into account</header> 
<subparagraph id="HCF74C5DC7D734836A40D74E492A49535" commented="no"><enum>(A)</enum><header>In general</header><text>No clean fuel production credit shall be determined under subsection (a) with respect to any transportation fuel unless—</text> 
<clause commented="no" id="HB97B69177C084D7F809554CD5B669509"><enum>(i)</enum><text>the taxpayer is registered as a producer of clean fuel under section 4101 at the time of production, and</text></clause> 
<clause id="H6F9DFBDA5796417299A12BD28CEA46A2" commented="no"><enum>(ii)</enum><text>such fuel is produced in the United States.</text></clause></subparagraph> 
<subparagraph id="H823C41D7557A41AC8D12507A205E5848" commented="no"><enum>(B)</enum><header>United States</header><text>For purposes of this paragraph, the term <quote>United States</quote> includes any possession of the United States.</text></subparagraph></paragraph> 
<paragraph id="H19A31B9D8FC04097A7D52BEBA6008D53" commented="no"><enum>(2)</enum><header>Production attributable to the taxpayer</header><text>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.</text></paragraph> 
<paragraph id="HF5A558D72D0A4380A6D220901653CC8B" commented="no"><enum>(3)</enum><header>Related persons</header><text>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.</text></paragraph> 
<paragraph id="H9691EFC9DFD94E6A91C308000EC0F8E6" commented="no"><enum>(4)</enum><header>Pass-thru in the case of estates and trusts</header><text>Under regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply.</text></paragraph> 
<paragraph id="H5495E023DEDC46B29F910CAF1906C376" commented="no"><enum>(5)</enum><header>Allocation of credit to patrons of agricultural cooperative</header> 
<subparagraph id="HA288FC34B5FD42FAB5B5C4D296CF0750" commented="no"><enum>(A)</enum><header>Election to allocate</header> 
<clause id="H3AE47C280E094EA7BF44AB0F105A5F28" commented="no"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause id="HC703FE84BE1846419DB00644C3E6C072" commented="no"><enum>(ii)</enum><header>Form and effect of election</header><text>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).</text></clause></subparagraph> 
<subparagraph id="HFF294F65DB4D4456BC6F6D96A05E0928" commented="no"><enum>(B)</enum><header>Treatment of organizations and patrons</header><text>The amount of the credit apportioned to any patrons under subparagraph (A)—</text> 
<clause id="H762D764B098C42ED967D4C81DCCDE26D" commented="no"><enum>(i)</enum><text>shall not be included in the amount determined under subsection (a) with respect to the organization for the taxable year, and</text></clause> 
<clause id="HB10001D4333C4809B7DE8E48F04255AC" commented="no"><enum>(ii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="H20D8B894E4084668ABBD453C19E0FEDF" commented="no"><enum>(C)</enum><header>Special rules for decrease in credits for taxable year</header><text>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—</text> 
<clause id="H1F90B78E31DE4DD4B42CFE8FB32C82FD" commented="no"><enum>(i)</enum><text>such reduction, over</text></clause> 
<clause id="HE8702833440446F5BCB4D7E79C8EA67A" commented="no"><enum>(ii)</enum><text>the amount not apportioned to such patrons under subparagraph (A) for the taxable year,</text></clause><continuation-text continuation-text-level="subparagraph" commented="no">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.</continuation-text></subparagraph> 
<subparagraph id="HFD919C19FF3C4F55A4F63CA1189F5D1D" commented="no"><enum>(D)</enum><header>Eligible cooperative defined</header><text>For purposes of this section the term <term>eligible cooperative</term> 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.</text></subparagraph></paragraph> 
<paragraph commented="no" id="HFB7BA6D63D2645E1B5F034EA0D8DD6F7"><enum>(6)</enum><header>Prevailing wage requirements</header> 
<subparagraph id="HFB2F504C241246F0B87DCC8CEDDF8F81" commented="no"><enum>(A)</enum><header>In general</header><text>Subject to subparagraph (B), rules similar to the rules of section 45(b)(8) shall apply.</text></subparagraph> 
<subparagraph id="H687E3BE41E78440FBEE3FBC43F6476EB" commented="no"><enum>(B)</enum><header>Special rule for facilities placed in service before January 1, 2027</header><text display-inline="yes-display-inline">In the case of any qualified facility placed in service before January 1, 2027—</text> 
<clause id="H374D151327A94FE39373BB2D3AD2E086" commented="no"><enum>(i)</enum><text>the rules of clause (i) of section 45(b)(8) shall not apply, and</text></clause> 
<clause id="HAD08EB7D7E054840AE161EBC9D9B3CF6" commented="no"><enum>(ii)</enum><text>clause (ii) of such section shall be applied by substituting <quote>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</quote> for <quote>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</quote>. </text></clause></subparagraph></paragraph> 
<paragraph id="H5ACCFFA2B26A44C59B53E4E5F0ACFCAB" commented="no"><enum>(7)</enum><header>Apprenticeship requirements</header><text>Rules similar to the rules of section 45(b)(9) shall apply. </text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H57BE79022D0D46A5B3F776FBB85D0451" commented="no"><enum>(b)</enum><header>Elective payment of credit</header><text>Section 6417(b), as amended by preceding provisions of this Act, is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H9E7CE6982F3A4CD994B7A0EF4921175C"> 
<paragraph id="H9355D2457B6C41A7BE7C3FB6C9929AFD" commented="no"><enum>(14)</enum><text display-inline="yes-display-inline">The clean fuel production credit determined under section 45CC(a).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HF92A74BFFB1C4DA3B5CE2D05955054AC" commented="no"><enum>(c)</enum><header>Conforming amendments</header> 
<paragraph id="HD25C84442EA04BF68808E4F063961D44" commented="no"><enum>(1)</enum><text>Section 38(b), as amended by section 101, is amended— </text> 
<subparagraph id="HB88D242C42B74E4886D180649811ECF9" commented="no"><enum>(A)</enum><text>in paragraph (39), by striking <quote>plus</quote> at the end,</text></subparagraph> 
<subparagraph id="H484E6DDEAA5743CFB57C7DD0C772D761" commented="no"><enum>(B)</enum><text>in paragraph (40), by striking the period at the end and inserting <quote>, plus</quote>, and</text></subparagraph> 
<subparagraph id="HEA47E7AB853C40B2AF8442E4A99F10A7" commented="no"><enum>(C)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block display-inline="no-display-inline" id="HD975466F493A43AFAA1D81760A428D63" style="OLC"> 
<paragraph id="H4308CE37FD4D486091301CB99F0971D0" commented="no"><enum>(41)</enum><text>the clean fuel production credit determined under section 45CC(a).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="HA1229B1EA91745D9A877753785B8F9BB" commented="no"><enum>(2)</enum><text>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:</text> 
<quoted-block display-inline="no-display-inline" id="HC036E99BE68049D0B28CAEFBDCC6FB6B" style="OLC"> 
<toc> 
<toc-entry bold="off" level="section">Sec. 45CC. Clean fuel production credit.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph commented="no" id="HEBE6674C443248C68014BE37CE0E080A"><enum>(3)</enum><text>Section 4101(a)(1) is amended by inserting <quote>every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45CC),</quote> after <quote>section 6426(b)(4)(A)),</quote>.</text></paragraph></subsection> 
<subsection id="HBE2C5F94303D41C3BC6E900B1BA97049" commented="no" display-inline="no-display-inline"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to transportation fuel produced after December 31, 2026.</text></subsection></section></part> 
<part id="H352EE07CA0B342EA813B5B7726AA12DF"><enum>9</enum><header>Appropriations</header> 
<section id="H1B06EC0F801C4893991A2511CD5735C2"><enum>136901.</enum><header>Appropriations</header><text display-inline="no-display-inline">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, $3,831,000,000 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.</text></section></part></subtitle> 
<subtitle id="HF4223CED4C3C43878204D8284ECE85AF"><enum>E</enum><header>Medicaid</header> 
<part id="H9C1376046B884826B9AB1EA14A66A93F"><enum>1</enum><header>Expanding Access to Medicaid Home and Community-Based Services</header> 
<section id="H75AE492659C847718CDA70D4F6084E95"><enum>30711.</enum><header>HCBS improvement planning grants</header> 
<subsection id="H6287457D7A53402CB1BCE1D867379E13"><enum>(a)</enum><header>Funding</header><text><italic/></text> 
<paragraph id="HFB2245899E9644E3ABB34E25C528D30F"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H3598CD224D8E4A97BF62BD5B76275697"><enum>(2)</enum><header>Technical assistance and guidance</header><text>The Secretary shall reserve $5,000,000 of the amount appropriated under paragraph (1) 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.</text></paragraph></subsection> 
<subsection id="H80C08C7BC304442B9DD696F3FDBA65BA"><enum>(b)</enum><header>Award and use of grants</header> 
<paragraph id="H1DDE2DD30F074C188FAD14CFB5CECBD7"><enum>(1)</enum><header>Deadline for award of grants</header><text display-inline="yes-display-inline">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. </text></paragraph> 
<paragraph id="H61EBFA33BD8D407ABB5067B6EE6A277E"><enum>(2)</enum><header>Use of funds</header><text display-inline="yes-display-inline">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) in order to expand access to home and community-based services and strengthen the direct care workforce that provides such services. 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, enhance caregiver supports, promote community integration and compliance with the home and community-based settings rule published on January 16, 2014, or any successor regulation, make infrastructure investments (such as case management or other information technology systems), and for related purposes as the Secretary shall specify.</text></paragraph> 
<paragraph id="HFD69B51FEE004D6EB2F98BFACC0EEB67"><enum>(3)</enum><header>Limitation on use of funds</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection> 
<subsection id="H9E44288AC89D4D9D847D2EBAE96B9202"><enum>(c)</enum><header>HCBS improvement plan requirements</header><text>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:</text> 
<paragraph id="H5E260D5ECE854EC3BD5D0CCCF3438463"><enum>(1)</enum><header>Existing Medicaid HCBS landscape</header> 
<subparagraph id="H706915DA345F4BB6A68F731653E15CA6"><enum>(A)</enum><header>Eligibility and benefits</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H38FD6A2050E34B9F8502EC0576165014"><enum>(B)</enum><header>Access</header> 
<clause id="H5664A1887EDD48E4ACFB54D5CF64DF53"><enum>(i)</enum><header>Barriers</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="HA66ECB3889CD4542852594CBAF938B34"><enum>(ii)</enum><header>Availability; unmet need</header><text>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).</text></clause></subparagraph> 
<subparagraph id="HB2B5110158C04B4B987EECD6080668CC"><enum>(C)</enum><header>Utilization</header><text display-inline="yes-display-inline">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. </text></subparagraph> 
<subparagraph id="HFFBDA274B70B4183AC5ED6B19EDE35C1"><enum>(D)</enum><header>Service delivery structures and supports</header><text display-inline="yes-display-inline">A description of the service delivery structures for providing home and community-based services in the State.</text></subparagraph> 
<subparagraph id="HC97B3CC20F7E4FB6B4EA643A63F97E0B"><enum>(E)</enum><header>Workforce</header><text display-inline="yes-display-inline">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, the turnover and vacancy rates of direct care worker positions, the membership of direct care workers in labor organizations and, to the extent the State has access to such data, demographic information about such workforce, including information on race, ethnicity, and gender.</text></subparagraph> 
<subparagraph id="HAB9552552F92458CB7962230B6A78FB8"><enum>(F)</enum><header>Payment rates</header> 
<clause id="HEE29349201064AB7B2DA1F4F3860DA1B"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="H15992F9D2D08416D972ABFEC4EC19C69"><enum>(ii)</enum><header>Assessment</header><text display-inline="yes-display-inline">An assessment of the relationship between payment rates for such services and workforce shortages, average beneficiary wait times for such services, provider-to-beneficiary ratios in the geographic region, and any other factors identified by the Secretary. </text></clause></subparagraph> 
<subparagraph id="H50A2ECC7D4374BE9AC62CA54F9EC5E41"><enum>(G)</enum><header>Quality</header><text>A description of how the quality of home and community-based services is measured and monitored. </text></subparagraph> 
<subparagraph id="H8BB6FA155DC746888CCBC00440AD083F"><enum>(H)</enum><header>Long-term services and supports provided in institutional settings</header><text>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.</text></subparagraph> 
<subparagraph id="HA937F05B82E74C41A0FB1B67BE41481E"><enum>(I)</enum><header>HCBS share of overall Medicaid LTSS spending</header><text>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.</text></subparagraph> 
<subparagraph id="HE39AB085EC4A47C7B2D3D3FDE0D43BE3"><enum>(J)</enum><header>Demographic data</header><text>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. </text></subparagraph></paragraph> 
<paragraph id="H2EE749A0E19A40A1AA4AA5E0548C1E70"><enum>(2)</enum><header>Goals for HCBS improvements</header><text>A description of how the State will do the following:</text> 
<subparagraph id="H59198B4FBF124C45B4AA5FB41AB975C3"><enum>(A)</enum><text>Conduct the activities required under subsection (jj) of section 1905 of the Social Security Act (as added under section 30712).</text></subparagraph> 
<subparagraph id="HD1E090CC81114A8A85650CEE5B9E1D4D"><enum>(B)</enum><text>Reduce barriers to and disparities in access or utilization of home and community-based services in the State. </text></subparagraph> 
<subparagraph id="H7DDEBD0FBDE94D37A0A470B06885F993"><enum>(C)</enum><text>Monitor and report (with supporting data, to the extent available and applicable, disaggregated by age groups, primary disability, income brackets, gender, race, ethnicity, geography, primary language, and type of service setting) 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.</text></subparagraph> 
<subparagraph id="HF97A881035A44E22883E3A0820BAF124"><enum>(D)</enum><text>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.</text></subparagraph> 
<subparagraph id="HD57E293409004597AB65ED42CF878B66"><enum>(E)</enum><text>Monitor and report on wages, benefits, and vacancy and turnover rates for direct care workers.</text></subparagraph> 
<subparagraph id="H7D7E311E18C34161963A28DC327104D2"><enum>(F)</enum><text>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. </text></subparagraph> 
<subparagraph id="H608B8E4759694BFB9B34D2A922251189"><enum>(G)</enum><text>Coordinate implementation of the HCBS improvement plan among the State Medicaid agency, agencies serving individuals with disabilities, agencies serving the elderly, and other relevant State and local agencies and organizations that provide related supports, such as those for housing, transportation, employment, and other services and supports.</text></subparagraph></paragraph></subsection> 
<subsection id="HB9EE132157364F44A82EAB2DD3CF5146"><enum>(d)</enum><header>Development and approval requirements</header> 
<paragraph id="H64D5CD52978A48EFAD9CAE7BAFB06389"><enum>(1)</enum><header>Development requirements</header><text>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 with input from stakeholders 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. </text></paragraph> 
<paragraph id="HC5241FD3D8B14FF98E6317C732AE3B05"><enum>(2)</enum><header>Authority to adjust certain plan content requirements</header><text>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.</text></paragraph> 
<paragraph id="H4882731F28B84C6BB0E65058CACA7BDF"><enum>(3)</enum><header>Submission and approval</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H7D72EEE6137B43038A7FDA574E966992"><enum>(e)</enum><header>Definitions</header><text>In the part:</text> 
<paragraph id="HF87E3FD33CF0442E868385C20B336B6D"><enum>(1)</enum><header>Direct care worker</header><text>The term <term>direct care worker</term> 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:</text> 
<subparagraph id="H51CA3573BC7848D99C8FFEF7F6FF881F"><enum>(A)</enum><text>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.</text></subparagraph> 
<subparagraph id="H33564F944F294C5CAE50A5F3526B8F57"><enum>(B)</enum><text>A direct support professional.</text></subparagraph> 
<subparagraph id="H34DE6CDA64494BFB84A41562111047F3"><enum>(C)</enum><text>A personal care attendant.</text></subparagraph> 
<subparagraph id="H3D2E0E16A97E41ECA9BC84334DD098FD"><enum>(D)</enum><text>A home health aide.</text></subparagraph> 
<subparagraph id="H2BEA91811F6941CFBF4B69389C987DC9"><enum>(E)</enum><text>Any other paid health care professional or worker determined to be appropriate by the State and approved by the Secretary.</text></subparagraph></paragraph> 
<paragraph id="H21348D83CA4B413BAED14EA5B4FAE243" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>HCBS program improvement State</header><text display-inline="yes-display-inline">The term <term>HCBS program improvement State</term> 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). </text></paragraph> 
<paragraph id="HD7C7A16F10BA41B48918EF85DE62FFBB" commented="no"><enum>(3)</enum><header>Health plan</header><text>The term <term>health plan</term> 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:</text> 
<subparagraph id="H53CDA0417DC647A6B5C087DC1CA86CE9" commented="no"><enum>(A)</enum><text>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)).</text></subparagraph> 
<subparagraph id="H256AE01CF38548EDB7E336AE1086621F" commented="no"><enum>(B)</enum><text>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).</text></subparagraph> 
<subparagraph id="HEFFC719CD9994D4A8868BC5FB3B2101D" commented="no"><enum>(C)</enum><text>Any other entity determined to be appropriate by the State and approved by the Secretary.</text></subparagraph></paragraph> 
<paragraph id="HB81656E745C24F49929B8AA1C1C2400A"><enum>(4)</enum><header>Home and community-based services</header><text display-inline="yes-display-inline">The term <term>home and community-based services</term> means any of the following (whether provided on a fee-for-service, risk, or other basis): </text> 
<subparagraph id="H987FFF8DC8784E09B2806939388E7891"><enum>(A)</enum><text display-inline="yes-display-inline">Home health care services authorized under paragraph (7) of section 1905(a) of the Social Security Act (42 U.S.C. 1396d(a)). </text></subparagraph> 
<subparagraph id="HE79FE666087842D1952CE9F0D71D4EC7"><enum>(B)</enum><text>Private duty nursing services authorized under paragraph (8) of such section, when such services are provided in a Medicaid eligible individual’s home.</text></subparagraph> 
<subparagraph id="H384BB69869DC4E9A90E329BA5A24FCDC"><enum>(C)</enum><text display-inline="yes-display-inline">Personal care services authorized under paragraph (24) of such section. </text></subparagraph> 
<subparagraph id="H3B3B5A995C474E7E8E30B325096762BB"><enum>(D)</enum><text display-inline="yes-display-inline">PACE services authorized under paragraph (26) of such section. </text></subparagraph> 
<subparagraph id="HA9347377B8CA48BDBD747B1FD750F9E1"><enum>(E)</enum><text display-inline="yes-display-inline">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). </text></subparagraph> 
<subparagraph id="H5F409A2C660E41B08DAD17E840AA9A92"><enum>(F)</enum><text display-inline="yes-display-inline">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)). </text></subparagraph> 
<subparagraph id="HD658B1D6D6324559A5308AFD1BEBE215"><enum>(G)</enum><text display-inline="yes-display-inline">Rehabilitative services, including those related to behavioral health, described in section 1905(a)(13) of such Act (42 U.S.C. 1396d(a)(13)).</text></subparagraph> 
<subparagraph id="H079869E73A4843928B53799A26732900" commented="no" display-inline="no-display-inline"><enum>(H)</enum><text display-inline="yes-display-inline">Such other services specified by the Secretary. </text></subparagraph></paragraph> 
<paragraph id="HF8549A91799A43C98582B2489EE3F736" commented="no" display-inline="no-display-inline"><enum>(5)</enum><header>Institutional setting</header><text>The term <term>institutional setting</term> means—</text> 
<subparagraph id="H77A0D4B287FE450AA49003C0598DA0BC"><enum>(A)</enum><text>a skilled nursing facility (as defined in section 1819(a) of the Social Security Act (42 U.S.C. 1395i–3(a)));</text></subparagraph> 
<subparagraph id="HD2C6CE0D80C54B188E6F9A6870BFBF0C"><enum>(B)</enum><text>a nursing facility (as defined in section 1919(a) of such Act (42 U.S.C. 1396r(a)));</text></subparagraph> 
<subparagraph id="HDBD3EFE543D84B5D98CAFAFF6594272F"><enum>(C)</enum><text>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)));</text></subparagraph> 
<subparagraph id="HFEB1273F2F81446F9273C5DE371CA11D"><enum>(D)</enum><text>a facility described in section 1905(d) of such Act (42 U.S.C. 1396d(d)));</text></subparagraph> 
<subparagraph id="H4156AA3F172F4C6980EE3E5FA4880459"><enum>(E)</enum><text>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;</text></subparagraph> 
<subparagraph id="H379E0248BC98485F859E4978F34EC640"><enum>(F)</enum><text>an institution described in section 1905(i) of such Act (42 U.S.C. 1396d(i)); and</text></subparagraph> 
<subparagraph id="H75F9E26C3ABA4A799085B96180B7D310"><enum>(G)</enum><text>any other relevant facility, as determined by the Secretary.</text></subparagraph></paragraph> 
<paragraph id="H38D21C60E319479C9F7E5BD99DE0647B" commented="no"><enum>(6)</enum><header>Medicaid eligible individual</header><text display-inline="yes-display-inline">The term <term>Medicaid eligible individual</term> 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. </text></paragraph> 
<paragraph id="H1BFA172EC3D64969950B718663625706"><enum>(7)</enum><header>State Medicaid program</header><text display-inline="yes-display-inline">The term <term>State Medicaid program</term> 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). </text></paragraph> 
<paragraph id="H1603FD5232034A8F91BDBB09E6F0AA4A"><enum>(8)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of Health and Human Services.</text></paragraph> 
<paragraph id="H3066A403ADFC4BDA9E0A3B3EF7420EB5" commented="no" display-inline="no-display-inline"><enum>(9)</enum><header>State</header><text display-inline="yes-display-inline">The term <term>State</term> means each of the 50 States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa. </text></paragraph></subsection></section> 
<section id="H0DD4D4A8222A4326B9A911F6574E7CAE"><enum>30712.</enum><header>HCBS Improvement Program</header> 
<subsection id="H5E17F2EAA57B4DD9953FAC6734B94663"><enum>(a)</enum><header>Increased FMAP for HCBS program improvement States</header><text>Section 1905 of the Social Security Act (42 U.S.C. 1396d) is amended—</text> 
<paragraph id="HD5659492574347B18E76697780AF5CB3"><enum>(1)</enum><text>in subsection (b), by striking <quote>and (ii)</quote> and inserting <quote>(ii), and (jj)</quote>; and</text></paragraph> 
<paragraph id="HC7A16DC8DBB8464A9AC3C219F7E84151" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>by adding at the end the following new subsection: </text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H5172E37FCCA64FB59D2DB2B4B807254F"> 
<subsection id="HEF9A330B35EC4A1F9102A45040C2E514"><enum>(jj)</enum><header>Additional support for HCBS program improvement States</header> 
<paragraph id="HC3D88BA94E714A05B78E24C8F9CE69F3"><enum>(1)</enum><header>In general</header> 
<subparagraph id="H044636C78A8A403C8FA89EBD218EE800"><enum>(A)</enum><header>Additional support</header><text>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— </text> 
<clause id="H1E6EEACFB20D49BA8550311D6B77B161"><enum>(i)</enum><text display-inline="yes-display-inline">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), or section 6008(a) of the Families First Coronavirus Response Act) shall be increased by 6 percentage points in addition any percentage point increases pursuant to either such subsection (y), (z), (aa), or (ii), or such section 6008(a); and</text></clause> 
<clause id="H39D40F71F01A4972823C569A9F0D8692"><enum>(ii)</enum><text display-inline="yes-display-inline">with respect to the State meeting the requirements described in paragraphs (2) and (4), notwithstanding <inline-comment display="yes">sections 1903(a)(7) and 1903(a)(3)</inline-comment>, 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, developing processes to identify direct care workers and assign such workers unique identifiers, and adopting, carrying out, or enhancing programs that register direct care workers or connect beneficiaries to direct care workers, the per centum specified in such <inline-comment display="yes">sections 1903(a)(7) and 1903(a)(3)</inline-comment> shall be increased to 80 percent.</text></clause><continuation-text continuation-text-level="subparagraph">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).</continuation-text></subparagraph> 
<subparagraph id="HF1D8697CF72A4E73A11FC8842AC0E78F"><enum>(B)</enum><header>Additional HCBS improvement efforts</header><text display-inline="yes-display-inline">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 to support self-directed care that meets the requirements of paragraph (3). </text></subparagraph> 
<subparagraph id="H109C9D8DC932420FB34AECF3FD18073C" commented="no"><enum>(C)</enum><header>Nonapplication of territorial funding caps</header><text>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.</text></subparagraph> 
<subparagraph id="H1677FDEF4A1C46F5B81D9A3C0938B69A"><enum>(D)</enum><header>Nonapplication to CHIP EFMAP</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="HE3894739E0D2405FB7F1B4A5A1DC7D8A"><enum>(2)</enum><header>Requirements</header><text>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:</text> 
<subparagraph id="H32B99F0CABC74F8F87F11595B475CF4D" commented="no"><enum>(A)</enum><header>Nonsupplantation</header><text display-inline="yes-display-inline">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 subparagraphs (A) and, if applicable, (B) of paragraph (1) 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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>. 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.</text></subparagraph> 
<subparagraph id="HD970AC66AB634B2183DB8598879022E2" commented="no"><enum>(B)</enum><header>Maintenance of effort</header> 
<clause id="HE8A19CF64F31472AAA038E3F2BB8A86A" commented="no"><enum>(i)</enum><header>In general</header><text>The State does not— </text> 
<subclause id="H50DF0DF1CD4C42DCBC9C0514C2493D1F" commented="no"><enum>(I)</enum><text>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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>; </text></subclause> 
<subclause id="HBAA3D065D4F14525B364993E81EA12B6" commented="no"><enum>(II)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="H98250A4A898243A4A3A12ADB6BE0D45E" commented="no"><enum>(III)</enum><text>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). </text></subclause></clause> 
<clause id="H955070182DE74CEDA9AA0DFF8EC50154" commented="no"><enum>(ii)</enum><header>Flexibility to support innovative models</header><text>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—</text> 
<subclause id="H208B3D1AED24496E8D0B0BD7E449454C" commented="no"><enum>(I)</enum><text>home and community-based services that are less comprehensive or lower in amount, duration, or scope;</text></subclause> 
<subclause id="HF9AD482F231B4859B05BCFAE8E609699" commented="no"><enum>(II)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="H22FE71E9424F41E8A3F10BAC6F43AEBC" commented="no"><enum>(III)</enum><text>increased cost-sharing (other than resulting from the rate of inflation) for home and community-based services.</text></subclause></clause></subparagraph> 
<subparagraph id="HA0C856E57E284FC49B330D1FBC3D59EE" commented="no"><enum>(C)</enum><header>Access to services</header><text>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: </text> 
<clause id="HAB48B638B67B4204BC73502D45D06B18" commented="no"><enum>(i)</enum><text>Reduce access barriers and disparities in access or utilization of home and community-based services, as described in the State HCBS improvement plan.</text></clause> 
<clause id="HBE647C3FDCE543E7B5DF8EBE8833E496" commented="no"><enum>(ii)</enum><text>Provides coverage of personal care services authorized under subsection (a)(24) for all individuals eligible for and enrolled in medical assistance in the State.</text></clause> 
<clause id="H74D8DCBF2F5C4A03A6CE0D8F0662DB0F" commented="no"><enum>(iii)</enum><text>Provides for navigation of home and community-based services through <quote>no wrong door</quote> programs, provides expedited eligibility for home and community-based services, and improves home and community-based services counseling and education programs. </text></clause> 
<clause id="HBF17B397DEB74890B714DEF57A40FB72" commented="no"><enum>(iv)</enum><text display-inline="yes-display-inline">Expands access to behavioral health services furnished in home and community-based settings. </text></clause> 
<clause id="H68F15AC6D0E949C0B876F94B968986E5" commented="no"><enum>(v)</enum><text>Improves coordination of home and community-based services with employment, housing, and transportation supports.</text></clause> 
<clause id="H02BF986A63914700B56B61C947F25655" commented="no"><enum>(vi)</enum><text>Provides supports to family caregivers, such as respite care, caregiver assessments, peer supports, or paid family caregiving.</text></clause> 
<clause id="H5080E7546DB14093BD1388B58154CADF" commented="no"><enum>(vii)</enum><text>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).</text></clause></subparagraph> 
<subparagraph id="H62A1AAEA85054CB7A3D5E83ABE23C705" commented="no"><enum>(D)</enum><header>Strengthened and expanded workforce</header> 
<clause id="H186825627CEF4856A7BF211E8B38914B" commented="no"><enum>(i)</enum><header>In general</header><text>The State strengthens and expands the direct care workforce that provides home and community-based services by—</text> 
<subclause id="H7F9E5794DB604F808AD0CF536A880336"><enum>(I)</enum><text>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 </text></subclause> 
<subclause id="HB9C0600A7EB34CDA84B6749CC2B91951"><enum>(II)</enum><text display-inline="yes-display-inline">updating qualification standards (at such time and at such frequency as the Secretary determines appropriate), and developing and adopting training opportunities, for the continuum of providers of home and community-based services, including programs for independent providers of such services and agency direct care workers, as well as unique programs and resources for family caregivers. </text></subclause></clause> 
<clause id="HC34FA2220FB0424A86E8978022CFE95C"><enum>(ii)</enum><header>Payment rates</header><text>In carrying out clause (i)(I), the State shall—</text> 
<subclause id="HF40687F173FA42FFB453D778F947A869"><enum>(I)</enum><text display-inline="yes-display-inline">update and, as appropriate, increase payment rates to support recruitment and retention of the direct care workforce by 2 years after approval of the 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 stakeholders; and</text></subclause> 
<subclause id="H3641F75FD54F48BBA41736317DA90A24"><enum>(II)</enum><text>ensure that increases in the payment rates for home and community-based services—</text> 
<item id="H0EB6DE27AE4F4AA494D226F03846FE9C"><enum>(aa)</enum><text>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 (II); and</text></item> 
<item id="H0C94D5453CDF4A9B8DBACFDC4517CE92"><enum>(bb)</enum><text>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.</text></item></subclause></clause></subparagraph></paragraph> 
<paragraph id="H421F248C3CE7448DABDEAA0D0202B32B"><enum>(3)</enum><header>Self-directed models for the delivery of services</header><text display-inline="yes-display-inline">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: </text> 
<subparagraph id="H9F93071701A142A4BE161783D0EA03B3"><enum>(A)</enum><text>Registering qualified direct care workers and assisting beneficiaries in finding direct care workers.</text></subparagraph> 
<subparagraph id="H7C01C2277ACD4A78955A7E4C05026280"><enum>(B)</enum><text>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.</text></subparagraph> 
<subparagraph id="HC71248DC27324099BF7A385CE0C99E51"><enum>(C)</enum><text>Ensuring the safety of, and supporting the quality of, care provided to beneficiaries, such as by conducting background checks and addressing complaints reported by recipients of home and community-based services.</text></subparagraph> 
<subparagraph id="H9208531A9ABF4D7293A3DCF94D9D2C82"><enum>(D)</enum><text>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.</text></subparagraph> 
<subparagraph id="H90EA009EBE7647D6977699B39DA49AAB"><enum>(E)</enum><text>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. </text></subparagraph> 
<subparagraph id="H48C7A7039A9F448382420C199CA1135E"><enum>(F)</enum><text>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, such as by facilitating enrollment of such family member or individual as a provider of home and community-based services under the State plan or a waiver of such plan. </text></subparagraph> 
<subparagraph id="H09C2644EB00647FD99E298A44E53B6FE"><enum>(G)</enum><text display-inline="yes-display-inline">Ensuring that the program under this paragraph does not promote or prevent the ability of workers to form a labor organization or discriminate against workers who may join or decline to join such an organization.</text></subparagraph></paragraph> 
<paragraph id="HAB7E4BB59AE64CA19F47A5C2D02036D0"><enum>(4)</enum><header>Reporting and oversight</header><text display-inline="yes-display-inline">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:</text> 
<subparagraph id="H5734DF661DD44B588F4ADBD273601620"><enum>(A)</enum><text>The State designates (by a date specified by the Secretary) an HCBS ombudsman (or a long-term care ombudsman program office) that—</text> 
<clause id="H89D2F26AFE184710BAEE33783D5454A5"><enum>(i)</enum><text>operates independently from the State Medicaid agency and managed care entities;</text></clause> 
<clause id="HDD343CA337D24466A398F46011D80660"><enum>(ii)</enum><text>provides direct assistance to recipients of home and community-based services available under the State Medicaid program and their families; and</text></clause> 
<clause id="H9921D800B7424F5C8172EB6DE9EB181D"><enum>(iii)</enum><text>identifies and reports systemic problems to State officials, the public, and the Secretary.</text></clause></subparagraph> 
<subparagraph id="H13598224DA20435597FA04DD5052CFF1" commented="no" display-inline="no-display-inline"><enum>(B)</enum><text>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 on the state (as of the most recent quarter before the report for which complete data is available and which may be incorporated into the report) of— </text> 
<clause id="H63F1F8C88F694885889D686CE7E70D77"><enum>(i)</enum><text display-inline="yes-display-inline">the availability and utilization of home and community-based services, disaggregated (to the extent available and as applicable) by age groups, primary disability, income brackets, gender, race, ethnicity, geography, primary language, and type of service setting; </text></clause> 
<clause id="H21FF7F5CAE834A0AA9D88BEE5272CE37"><enum>(ii)</enum><text>benefits, turnover and vacancy rates, and average and range of wages for the direct care workforce;</text></clause> 
<clause id="H57B1E0D08FF6463FB8E2E91AD8C29854"><enum>(iii)</enum><text>changes in payment rates for home and community-based services;</text></clause> 
<clause id="H42FD5FB1E5844408AD5C6C9F509A741B"><enum>(iv)</enum><text>implementation of the activities to strengthen and expand access to home and community-based services and the direct care workforce that provides such services in accordance with the requirements of subparagraphs (C) and (D) of paragraph (2); </text></clause> 
<clause id="H790A6567B5274C479DDD31C04411F823" commented="no" display-inline="no-display-inline"><enum>(v)</enum><text> if applicable, implementation of the activities described in paragraph (3);</text></clause> 
<clause id="HB90E245ED0834162B506E10DD46F68CE" commented="no" display-inline="no-display-inline"><enum>(vi)</enum><text>State expenditures for home and community-based services under the State plan or a waiver of such plan as a proportion of the total amount of State expenditures under the plan or waiver of such plan for long-term services and supports; </text></clause> 
<clause id="H0E9028B8BDA44BA19D2AF85ACBD6AFD8" commented="no" display-inline="no-display-inline"><enum>(vii)</enum><text>the challenges in, and best practices identified for expanding access to home and community-based services, reducing disparities, and supporting and expanding the direct care workforce; and</text></clause> 
<clause id="H62EE81C60DEB436E97555F7B08A07C0F"><enum>(viii)</enum><text display-inline="yes-display-inline">the use of enhanced Federal funding provided under this section.</text></clause></subparagraph></paragraph> 
<paragraph id="HBACFCA29676742349FCC2573D8BC13DE"><enum>(5)</enum><header>Benchmarks for demonstrating improvements</header><text>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 paragraph (2)(B) or any other requirement of this subsection and, beginning with such 29th fiscal quarter, unless, not later than 90 days before the first day of such fiscal quarter, the State submits to the Secretary a report demonstrating the following improvements:</text> 
<subparagraph id="H8039A6DFF59B4F2284BC29CB4EB0E730"><enum>(A)</enum><text>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.</text></subparagraph> 
<subparagraph id="H98AECDB6A00D4F5FADA4637EA959F842"><enum>(B)</enum><text>Reduced disparities in the utilization and availability of home and community-based services relative to the availability and utilization of such services by such populations as reported in such plan according to age groups, primary disability, income brackets, gender, race, ethnicity, geography, primary language, and type of service setting (to the extent available and applicable), and adjusted for demographic changes in the State since the submission of such plan.</text></subparagraph> 
<subparagraph id="H33C19E7DB55F4930BB53D054DC573762"><enum>(C)</enum><text display-inline="yes-display-inline">Evidence that rates are sufficient (as defined by the Secretary) to ensure access to items and services for individuals eligible for HCBS in such State.</text></subparagraph> 
<subparagraph id="H67016FEBCEC24848BA5C4C9E18D9FA58"><enum>(D)</enum><text>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—</text> 
<clause id="HF1D0EA973C704AEF9030F1EE47CFC3C6"><enum>(i)</enum><text>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</text></clause> 
<clause id="H2D7AA370C7244AD6BC5BC7AC15675CC6"><enum>(ii)</enum><text>at least 50 percent, the State demonstrates that such percentage has not decreased since the plan was approved.</text></clause></subparagraph></paragraph> 
<paragraph id="H95864FB76DD8444D99B83D12F066F0D2" commented="no" display-inline="no-display-inline"><enum>(6)</enum><header>Definitions</header><text display-inline="yes-display-inline">In this subsection, the terms <quote>State Medicaid plan</quote>, <term>direct care worker</term>, <term>HCBS program improvement State</term>, <quote>health plan</quote>; and <term>home and community-based services</term> have the meaning given those terms in section 30711(e) of the Act titled <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section> 
<section id="H5E183D264AC148109D74CED28778412C"><enum>30713.</enum><header>Funding for Federal activities</header><text display-inline="no-display-inline">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.</text></section> 
<section id="HFBEA67A39E244599990E22BF0EB604C8"><enum>30714.</enum><header>Funding for HCBS quality measurement and improvement</header> 
<subsection id="HE9D5CA4EF7D84A959083121A89E705D3"><enum>(a)</enum><header>Increased Federal matching rate for adoption and reporting of HCBS quality measures</header> 
<paragraph id="H298B89FA508948A7A10654A3AB667006"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1903(a)(3) of the Social Security Act (42 U.S.C. 1396b(a)(3)) is amended—</text> 
<subparagraph id="HE86DF78F15974377A3505C1D083DC191"><enum>(A)</enum><text>in subparagraph (F)(ii), by striking <quote>plus</quote> after the semicolon and inserting <quote>and</quote>; and</text></subparagraph> 
<subparagraph id="HE9305210F0B74A7696D2C0C58D783353"><enum>(B)</enum><text>by inserting after subparagraph (F), the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H56379523191D46D5B3061E584B7A5DB4"> 
<subparagraph id="H7722FD9A96CB499596F3D3693949D311"><enum>(G)</enum><text>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</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H928C94DE480D47AA9D21457AA2F7B438"><enum>(2)</enum><header>Exemption from territories’ payment limits</header><text>Section 1108(g)(4) of the Social Security Act is amended by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HD0235FB4F58B472AA4DB6B9B5A842B67"> 
<subparagraph id="H686B0C1BFA3042FFBF01066EFB8A874F"><enum>(C)</enum><header>Additional exemption relating to HCBS quality reporting</header><text display-inline="yes-display-inline">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. </text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H87C085B323F5481BA7C09C09141BBC88"><enum>(b)</enum><header>HCBS quality measures for increase</header><text display-inline="yes-display-inline">Title XI of the Social Security Act (42 U.S.C. 1301 through 1320e–3) is amended—</text> 
<paragraph id="H01EDDD2505C2495B9CE4FD06581046CF"><enum>(1)</enum><text display-inline="yes-display-inline">in section 1139A—</text> 
<subparagraph id="H72540B94E6C8417B831524F9ABC65A5A"><enum>(A)</enum><text>in subsection (a)(4)(B)— </text> 
<clause id="H52CBEFCFC877426CA072C263C2E9CDFE"><enum>(i)</enum><text>by striking <quote>Beginning with the annual State report on fiscal year 2024</quote> and inserting the following:</text> 
<quoted-block style="OLC" act-name="" id="H018BDA7DE4E9433786FB987557DC9D86"> 
<clause id="H7F5A209B5A2B4835B06CADC54D076EAB"><enum>(i)</enum><header>In general</header><text>Subject to clause (ii), beginning with the annual State report on fiscal year 2024</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></clause> 
<clause id="HE5DC03ED00894EECA5BF578C4FF7A457"><enum>(ii)</enum><text>by adding at the end the following new clause:</text> 
<quoted-block style="OLC" act-name="" id="HA6E603E8AE814D15926DF7B184F85BCA"> 
<clause id="HB9D7487D2527457BA9039E57322C4E7D"><enum>(ii)</enum><header>Reporting HCBS quality measures</header><text>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).</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="HF9EA9ED2BA8A4C87B228AEAC65D13C3B"><enum>(B)</enum><text display-inline="yes-display-inline">in subsection (b)(5)—</text> 
<clause id="HFCC8184665ED4FADACD55517ADFF3CC7"><enum>(i)</enum><text display-inline="yes-display-inline">by striking <quote>Beginning no later than January 1, 2013</quote> and inserting the following:</text> 
<quoted-block style="OLC" act-name="" id="HC657E697A372452B95A8CFB32D6BB964"> 
<subparagraph id="H98D3CEB3104E4A8DA25AAE503B43148F"><enum>(A)</enum><header>In general</header><text>Beginning no later than January 1, 2013</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause> 
<clause id="HF6FECCF151764CD6A70512E512D9152B"><enum>(ii)</enum><text>by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" act-name="" id="H2A9C11C5D51543358D7C56C21D6F598B"> 
<subparagraph id="H0F15204547F6435398CEAD893C5C20F3"><enum>(B)</enum><header>HCBS quality measures</header><text display-inline="yes-display-inline">Beginning with the first year that begins on the date that is 2 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 in the manner described in section 1139B(b)(5)(D). The Secretary shall ensure that the application of such measures reflects the full array of home and community-based services, consult with stakeholders with expertise in home and community-based services (including recipients and providers of such services) and allowing for the collection (to the extent available) of data disaggregated by age groups, primary disability, income brackets, gender, race, ethnicity, geography, primary language, and type of service setting.</text></subparagraph><after-quoted-block>; </after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="HED35814230CF4697949D84909F404324"><enum>(C)</enum><text>in subsection (b)(6)</text> 
<clause id="HEA3879C1D62E44D3AB4BB305B0176F4B"><enum>(i)</enum><text>by inserting <quote>or support services</quote> before <quote>that is capable of</quote>;</text></clause> 
<clause id="HF3183ED860F742659171B5E31EC75868"><enum>(ii)</enum><text>by striking <quote>and ambulatory health care and home and community-based settings</quote> and inserting <quote>, ambulatory health care, and home and community-based settings </quote>; and</text></clause> 
<clause id="HCBCD64D62BDC455C806C3D31840EBD0F"><enum>(iii)</enum><text>by inserting <quote>and home and community-based</quote> before <quote>care system</quote>; and</text></clause></subparagraph> 
<subparagraph id="HC87398BE321443D1BF9DF68E71785A19"><enum>(D)</enum><text>in subsection (c)(1), in the matter preceding subparagraph (A), by inserting <quote>, subject to subsection (a)(4)(B)(ii),</quote> before <quote>annually report</quote>; and </text></subparagraph></paragraph> 
<paragraph id="H8AF728AF2C4B4E109A6DC54207DAA63C"><enum>(2)</enum><text display-inline="yes-display-inline">in section 1139B—</text> 
<subparagraph id="H2E122B0CC66E4FB8A555FB17B71B3050"><enum>(A)</enum><text display-inline="yes-display-inline">in subsection (b)—</text> 
<clause id="HBBF73B63C5DF4556BAFDEAEF31B44981"><enum>(i)</enum><text display-inline="yes-display-inline">in paragraph (3), by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" act-name="" id="HB6FD3A53383E464D9E37051EDFE6BF97"> 
<subparagraph id="H3C3E38E939F340D388E99458E89D16C8"><enum>(C)</enum><header>Mandatory reporting with respect to HCBS quality measures</header><text>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.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause> 
<clause id="H2ECBFF365BBE46BF8D50ABCAE3B6BE46"><enum>(ii)</enum><text>in paragraph (5), by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" act-name="" id="H32B200D4070449F5931DD7C2092F0ACC"> 
<subparagraph id="H9FE05B2EB84045AA8115B6536945967A"><enum>(D)</enum><header>HCBS quality measures</header> 
<clause id="HFD5337CA4949427BB85B30432687C721"><enum>(i)</enum><header>Funding</header><text display-inline="yes-display-inline">In addition to amounts otherwise available, there is appropriated to the Secretary, for each fiscal year, beginning with fiscal year 2022, out of any money in the Treasury not otherwise appropriated, $5,000,000, for carrying out this subparagraph.</text></clause> 
<clause id="H833E4557C0D34EB984C998C1B1333A00"><enum>(ii)</enum><header>Inclusion of HCBS quality measures</header><text display-inline="yes-display-inline">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 child and 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.</text></clause> 
<clause id="H0EBE3C17233840E3B2F32F6252FBAEC0"><enum>(iii)</enum><header>Requirements</header> 
<subclause id="H73349D98F07B4F51870388A2C837B0F2"><enum>(I)</enum><header>In general</header><text display-inline="yes-display-inline">In developing (and subsequently 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 collaborate with relevant agencies across the Department of Health and Human Services and ensure that such measures are informed consultation with stakeholders with expertise in home and community-based services (including recipients and providers of such services).</text></subclause> 
<subclause id="H9DB60DB3EF0B487486E04544131A3E5C"><enum>(II)</enum><header>Full array of services</header><text display-inline="yes-display-inline">Such home and community-based services quality measures shall reflect the full array of home and community-based services and adult recipients of such services.</text></subclause> 
<subclause id="H6A1E1CC02362478A9EC125B292A2402E"><enum>(III)</enum><header>Demographics</header><text>Such home and community-based services quality measures shall allow for the collection, to the extent available, of data that is disaggregated by age groups, primary disability, income brackets, gender, race, ethnicity, geography, primary language, and type of service setting.</text></subclause> 
<subclause id="H9253B7835ADF4CD299A9A10662883146"><enum>(IV)</enum><header>Definitions</header><text display-inline="yes-display-inline">For purposes of this section and section 1139A, the terms <term>home and community-based services</term>, and <term>direct care worker</term> have the meanings given those terms in section 30711(e) of the Act titled <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote>.</text></subclause></clause></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="H03468881AC9C4F5BB3C97641ED91644F"><enum>(B)</enum><text>in subsection (d)(1)(A), by striking <quote>; and</quote> and inserting <quote>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</quote>.</text></subparagraph></paragraph></subsection></section></part> 
<part id="H5305AF14AF9946BE9C3FF327A814DB99"><enum>2</enum><header>Other Medicaid</header> 
<section id="H68F4F98548174E4198D83B84B4BA1DBD"><enum>30721.</enum><header>Permanent extension of Medicaid protections against spousal impoverishment for recipients of home and community-based services</header> 
<subsection id="HD3C17A0BB629405C9715E9585C1581B6"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1924(h)(1)(A) of the Social Security Act (42 U.S.C. 1396r–5(h)(1)(A)) is amended by striking <quote>(at the option of the State) is described in section 1902(a)(10)(A)(ii)(VI)</quote> and inserting the following: <quote>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)</quote>.</text></subsection> 
<subsection id="H07084A1247E84A22A795A8F6BB72F107"><enum>(b)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline">Section 2404 of the Patient Protection and Affordable Care Act (42 U.S.C. 1396r–5 note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>the date of the enactment of the Act titled <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14</quote></quote>. </text></subsection></section> 
<section id="H6F6BCA4DC7F4474B9189C756A2148150"><enum>30722.</enum><header>Permanent extension of Money Follows the Person Rebalancing demonstration</header> 
<subsection id="H59628390F3684B2688CFA3C5DA0FA67F"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (h) of section 6071 of the Deficit Reduction Act of 2005 (42 U.S.C. 1396a note) is amended—</text> 
<paragraph id="H2CA73788430C4BBBA00E5F32C6DC2045"><enum>(1)</enum><text>in paragraph (1)—</text> 
<subparagraph id="H0AF9C962D4484072954640E3D767E06C"><enum>(A)</enum><text>in subparagraph (I), by inserting <quote>and</quote> after the semicolon;</text></subparagraph> 
<subparagraph id="HDF54E0629E4040BAB402B8FDE9AC935D"><enum>(B)</enum><text>by amending subparagraph (J) to read as follows:</text> 
<quoted-block display-inline="no-display-inline" id="H38FDC4D85BB54361A377C62C326EE6F6" style="OLC"> 
<subparagraph id="HB8656605DC534FA5929BCE5D0D2DBD95"><enum>(J)</enum><text>$450,000,000 for each fiscal year after fiscal year 2021.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="HB461CF2C285E4871A432799F4F6A8555"><enum>(C)</enum><text>by striking subparagraph (K); </text></subparagraph></paragraph> 
<paragraph id="H0C2CCC936F874901BA5395CF65EEF104"><enum>(2)</enum><text>in paragraph (2), by striking <quote>September 30, 2023</quote> and inserting <quote>September 30 of the subsequent fiscal year</quote>; and</text></paragraph> 
<paragraph id="HE94F518D8C5245EFA41FF0D1AD6FBB66"><enum>(3)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H85ACDDBDB64E40D2819E183C20B95510" display-inline="no-display-inline"> 
<paragraph id="H65DDB92A4426466FB5892F40ED1A7E5E"><enum>(3)</enum><header>Technical assistance</header><text display-inline="yes-display-inline">Out of the amounts made available under paragraph (1), for the 3-year period beginning with fiscal year 2022 and for each subsequent 3-year period, $5,000,000 shall be made available for carrying out subsections (f), (g), and (i). </text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H45215C365F7E41348CE53FFF95468DDE" commented="no" display-inline="no-display-inline"><enum>(b)</enum><header>Redistribution of unexpended grant awards</header><text display-inline="yes-display-inline">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: <quote>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.</quote>. </text></subsection></section></part></subtitle> 
<subtitle id="H381106ED3BED445FBF015CFC7F4F566E"><enum>F</enum><header>Social Safety Net</header> 
<section id="H672627B68A714C389809172370D21394"><enum>137001.</enum><header>Amendment of 1986 Code</header><text display-inline="no-display-inline">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.</text></section> 
<part id="HB06C01A80DF143D6A7189232F3DE9EA6"><enum>1</enum><header>Child tax credit</header> 
<section id="HA2B1E8F7E2FB4043921F2BD7EDBE7C88"><enum>137101.</enum><header>Modifications applicable beginning in <enum-in-header>2021</enum-in-header></header> 
<subsection id="H5F22C8EC2C354306AF5BF132FDF1DD9A"><enum>(a)</enum><header>Safe harbor exception for fraud and intentional disregard of rules and regulations</header><text display-inline="yes-display-inline">Section 24(j)(2)(B) is amended—</text> 
<paragraph id="H634F4C061A184635B10F6AF9CE5626AE"><enum>(1)</enum><text>by striking <quote>qualified</quote> each place it appears in clause (iv)(II) and inserting <quote>qualifying</quote>, and </text></paragraph> 
<paragraph id="H26F36B985102425BBC500FA63E184FCD"><enum>(2)</enum><text>by adding at the end the following new clause:</text> 
<quoted-block style="OLC" id="H03C1782FCAF34458B28FD50C74ACF9F8" display-inline="no-display-inline"> 
<clause id="HB1859C17124E4EF08D795981F058A32A"><enum>(v)</enum><header>Exception for fraud and intentional disregard of rules and regulations</header> 
<subclause id="H9BF06F1612B1428188E83D42BC375F09"><enum>(I)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subclause> 
<subclause id="H26233A952C9C401BAA325D2B5CD18B47"><enum>(II)</enum><header>Arrangements to take individual into account more than once</header><text>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.</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HD9E117DEEF8C4C0EA3721F5D94AAB2C0"><enum>(b)</enum><header>Rules relating to reconciliation of credit and advance credit</header><text display-inline="yes-display-inline">Section 24(j) is amended by adding at the end the following new paragraphs:</text> 
<quoted-block style="OLC" id="HC26DD6B28C144A18BF81F1561CD31B4D" display-inline="no-display-inline"> 
<paragraph id="HCC70B020B8AE4BAE9DA68174635F91D3"><enum>(3)</enum><header>Joint returns</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HE6374DA888F543F580DF46A97F713769"><enum>(4)</enum><header>Coordination with possessions of the United States</header><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HFF4A3AD424554B2E94F74BC0DD387BF0"><enum>(c)</enum><header>Annual advance amount</header><text display-inline="yes-display-inline">Section 7527A(b) is amended—</text> 
<paragraph id="HC593E8AAEF7C4332B63AE9D90B3CAF37"><enum>(1)</enum><text>in paragraph (1)—</text> 
<subparagraph id="HA904D11FB388430ABC610C99BE75A6D8"><enum>(A)</enum><text>in subparagraph (A), by inserting <quote>or based on any other information known to the Secretary</quote> after <quote>reference taxable year</quote>,</text></subparagraph> 
<subparagraph id="HA59756312AC44EAB9601D2EA4BDC3B32"><enum>(B)</enum><text>in subparagraph (C), by inserting <quote>unless determined by the Secretary based on any information known to the Secretary,</quote> before <quote>the only children</quote>, and</text></subparagraph> 
<subparagraph id="HB0F8D033DA5A457BBBA4255D0CF78CE4"><enum>(C)</enum><text>in subparagraph (D), by inserting <quote>unless determined by the Secretary based on any information known to the Secretary,</quote> before <quote>the ages of</quote>, and </text></subparagraph></paragraph> 
<paragraph id="HAAA179C8CD244663A661D42A362DA5EC"><enum>(2)</enum><text>in paragraph (3)(A)(ii), by striking <quote> provided by the taxpayer</quote> and inserting <quote>provided, or known,</quote>.</text></paragraph></subsection> 
<subsection id="H5DE40A64F0F148C897DE05F31C8CDCD4"><enum>(d)</enum><header>Disclosure of information relating to joint filers and advance payment of child tax credit</header><text>Section 6103(e) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HCC97A4A3824A49928761A0806515F11C" display-inline="no-display-inline"> 
<paragraph id="HAAF4FEA4EBD74FF88D4D698ECEAFFF90"><enum>(12)</enum><header>Disclosure of information relating to joint filers and advance payment of child tax credit</header><text display-inline="yes-display-inline">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 information 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:</text> 
<subparagraph id="HE31380F6253E4D5AA616E17D836D2E13"><enum>(A)</enum><text>The number of specified children, including by reason of the birth of a child.</text></subparagraph> 
<subparagraph id="H36BCCB742725467AA8B777AC44A2067E"><enum>(B)</enum><text>The name and TIN of specified children.</text></subparagraph> 
<subparagraph id="H616708B8D62C4D6E81555DE19A077E7B"><enum>(C)</enum><text>Marital status.</text></subparagraph> 
<subparagraph id="HA6A991899EE64E7A91E4B73374559218"><enum>(D)</enum><text>Modified adjusted gross income.</text></subparagraph> 
<subparagraph id="HB5F3C6D28DF847FC90EFF1206D57AFCE"><enum>(E)</enum><text>Principal place of abode.</text></subparagraph> 
<subparagraph id="H6FBD710190194F8E9BDE0A0722BD9E39"><enum>(F)</enum><text>Any other factor which the Secretary may provide pursuant to section 7527A(c).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H40F6620F04384234858BA1D11FF9AAE3"><enum>(e)</enum><header>Effective date</header> 
<paragraph id="HB47F49C637CB41478E6F1BA61DEDD217"><enum>(1)</enum><header>In general</header><text>Except as otherwise provided in this subsection, the amendments made by this section shall apply to taxable years beginning, and payments made, after December 31, 2020.</text></paragraph> 
<paragraph id="H12CF7C3BED134DF791093A6DB7DE0E93"><enum>(2)</enum><header>Disclosure of information relating to joint filers and advance payment of child tax credit</header><text>The amendment made by subsection (d) shall take effect on the date of the enactment of this Act.</text></paragraph></subsection></section> 
<section id="H3F1C167882AB472187FBAD747CB7E1B9"><enum>137102.</enum><header>Extensions and modifications applicable beginning in <enum-in-header>2022</enum-in-header></header> 
<subsection id="H739A03715F4140DFB49C263B9389548B"><enum>(a)</enum><header>Extensions</header> 
<paragraph id="HB56585863BC044E88931423BEEE6F195"><enum>(1)</enum><header>Extension of child tax credit</header><text>Section 24(i) is amended—</text> 
<subparagraph id="H15A51B989C5F4FEDB0EFE12C43ECEACE"><enum>(A)</enum><text>by striking <quote>January 1, 2022</quote> in the matter preceding paragraph (1) and inserting <quote>January 1, 2023</quote>, and</text></subparagraph> 
<subparagraph id="H7810BBFFF0FA4659A7D03138CFF75376"><enum>(B)</enum><text display-inline="yes-display-inline">by inserting <quote><header-in-text level="subsection" style="OLC">and <enum-in-header>2022</enum-in-header></header-in-text></quote> after <quote><header-in-text level="subsection" style="OLC"><enum-in-header>2021</enum-in-header></header-in-text></quote> in the heading thereof.</text></subparagraph></paragraph> 
<paragraph id="H23C26833FD924721BAB7FA6D7BCB9ACF"><enum>(2)</enum><header>Extension of provisions related to possessions of the United States</header> 
<subparagraph id="HE3A1B629057E435F90D761503385572C"><enum>(A)</enum><text>Section 24(k)(2)(B) is amended—</text> 
<clause id="H530368AEAE7240D0B89C9F9A83DCF90B"><enum>(i)</enum><text display-inline="yes-display-inline">by striking <quote>December 31, 2021</quote> in the matter preceding clause (i) and inserting <quote>December 31, 2022</quote>, and</text></clause> 
<clause id="HD3241D10DD6B4054AEC8497C60A040BA"><enum>(ii)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC">after <enum-in-header>2021</enum-in-header></header-in-text></quote> in the heading thereof and inserting <quote><header-in-text level="subsection" style="OLC">after<enum-in-header> 2022</enum-in-header></header-in-text></quote>.</text></clause></subparagraph> 
<subparagraph id="H178B353A8C5F4C10B754FAF170678A6B"><enum>(B)</enum><text>Section 24(k)(3)(C)(ii) is amended—</text> 
<clause id="HD8F213DED5E64084940E4F6EB2AD5F80"><enum>(i)</enum><text>in subclause (I), by inserting <quote>or 2022</quote> after <quote>2021</quote>, and</text></clause> 
<clause id="H9DAFFE8A219A41E4AD02A066AF3A5758"><enum>(ii)</enum><text>in subclause (II), by striking <quote>December 31, 2021</quote> and inserting <quote>December 31, 2022</quote>. </text></clause></subparagraph> 
<subparagraph id="HE0407330DC1B4EAFBB2FC7D9CBEBB365"><enum>(C)</enum><text display-inline="yes-display-inline">The heading of section 24(k)(2)(A) is amended by inserting <quote><header-in-text level="subsection" style="OLC">and <enum-in-header>2022</enum-in-header></header-in-text></quote> after <quote><header-in-text level="subsection" style="OLC"><enum-in-header>2021</enum-in-header></header-in-text></quote>.</text></subparagraph></paragraph></subsection> 
<subsection id="HDC9739CEF7D14088AE757B1D52A14568"><enum>(b)</enum><header>Extension and modification of advance payment</header> 
<paragraph id="HBF50D064A23941F2942C10DB9FA3458E"><enum>(1)</enum><header>In general</header><text>Section 7527A is amended—</text> 
<subparagraph id="H91AF74C1280944249858CD9D4F143FFF"><enum>(A)</enum><text>in subsection (b)(1), by striking <quote>50 percent of</quote>,</text></subparagraph> 
<subparagraph id="HD0BEBEB9247941FB9EA92C5FCFBA8E9A"><enum>(B)</enum><text>in clauses (i) and (ii) of subsection (e)(4)(C), by inserting <quote>or 2022</quote> after <quote>in 2021</quote>, and</text></subparagraph> 
<subparagraph id="HED283F67434542BEBABDA6830E354B7F"><enum>(C)</enum><text>in subsection (f), by striking <quote>December 31, 2021</quote> and inserting <quote>December 31, 2022</quote>.</text></subparagraph></paragraph> 
<paragraph id="HFBF7FBAD93104181993886B5E0555122"><enum>(2)</enum><header>Monthly payments</header> 
<subparagraph id="H1B819808CC0348A59CF157FCB559D39C"><enum>(A)</enum><header>In general</header><text>Section 7527A(a) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HAEB6AB9E9FA441F588D070E68EF3E1D7" display-inline="no-display-inline"> 
<subsection id="HEE41448215554E27BF9A3BE5B88C9E05"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">The Secretary shall establish a program for making monthly payments to taxpayers in amounts equal to <italic>1/12</italic> of the annual advance amount with respect to such taxpayer.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H00212CC33EAC4872AA21FD8A5E4EC437"><enum>(B)</enum><header>Modifications during calendar year</header><text>Section 7527A(b)(3), as amended by the preceding provisions of this Act, is amended—</text> 
<clause id="H7AD58D60C5BF4EF6B858389DBC24D7D3"><enum>(i)</enum><text>by amending subparagraph (A)(ii) to read as follows:</text> 
<quoted-block style="OLC" id="HCEFCE219FD164E1CBB0B7616C2E132A4" display-inline="no-display-inline"> 
<clause id="H1FA23493DDB445D28161A40591A648D5"><enum>(ii)</enum><text display-inline="yes-display-inline">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.</text></clause><after-quoted-block>,</after-quoted-block></quoted-block></clause> 
<clause id="H7B55F3BC87FB4615B5B15CB709FA0EC2"><enum>(ii)</enum><text>by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph:</text> 
<quoted-block style="OLC" id="HFB2089FD2B0642C38365D467C3A8AA8C" display-inline="no-display-inline"> 
<subparagraph id="H28849B5FEF4C4AEB85038D59695F8614"><enum>(B)</enum><header>Application of modifications to subsequent months</header><text display-inline="yes-display-inline">Except as may be provided under subparagraph (C), any modification of the annual advance amount with respect to any taxpayer under subparagraph (A) shall be taken into account for purposes of determining the amount of monthly payments with respect to such taxpayer under subsection (a) which are determined by the Secretary after such modification.</text></subparagraph><after-quoted-block>, and</after-quoted-block></quoted-block></clause> 
<clause id="H83ACC575EDD346DD9FF16FB1CFA3F345"><enum>(iii)</enum><text>in subparagraph (C) (as redesignated by clause (ii), by striking <quote>periodic payment</quote> both places it appears and inserting <quote>monthly payment</quote>.</text></clause></subparagraph> 
<subparagraph id="HCCBC02AD09BE4C4B8C49E1FB54315F31"><enum>(C)</enum><header>Conforming amendment</header><text>Section 7527A(c)(2) is amended by striking <quote>subsection (b)(3)(B)</quote> and inserting <quote>subsection (b)(3)</quote>. </text></subparagraph></paragraph> 
<paragraph id="HAF5674054A874EA685403D45BF13B22E"><enum>(3)</enum><header>Eligibility for advance payments limited based on modified adjusted gross income</header><text>Section 7527A(b) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H29C67C3ECA3444D1B1BC711D96D2994F" display-inline="no-display-inline"> 
<paragraph id="H47FCDA83239D4B14883A4A458C959C30"><enum>(6)</enum><header>Limitation based on modified adjusted gross income</header> 
<subparagraph id="HB292DE3BB79848A789F976B02160609D"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H32DF7B41957A4BCB816610E9192EB1EF"><enum>(B)</enum><header>Exception for modifications made during the calendar year</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H58EC65E96607484380E3F9B7577E05AA"><enum>(4)</enum><header>Advance payments to Puerto Rico residents for <enum-in-header>2022</enum-in-header></header><text>Section 7527A(e)(4) is amended—</text> 
<subparagraph id="H843E96A7A6E74CB5A84D2EFE600ADF12"><enum>(A)</enum><text>in subparagraph (A), by striking <quote>The advance</quote> and inserting <quote>Except as provided in subparagraph (D), the advance</quote>, and</text></subparagraph> 
<subparagraph id="H64E9A096087C4A7A8AE3126519BD3F2D"><enum>(B)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="HE82CB3DA27B6476B9DB6431940CD0CBE" display-inline="no-display-inline"> 
<subparagraph id="H2EA120C790C342B0BE87427B9D4925EE"><enum>(D)</enum><header>Advance payments to Puerto Rico residents for <enum-in-header>2022</enum-in-header></header><text display-inline="yes-display-inline">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).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="H73889DF4561B4797BC0B4B3E4D4B96B3"><enum>(c)</enum><header>Election to apply income phaseout on basis of income from the preceding taxable year</header><text display-inline="yes-display-inline">Section 24(i) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HCE2536F8A9ED4C77AD6D840FA9E986B7"> 
<paragraph id="H76612941C5BA42E9B77B1187BF3EC10B"><enum>(5)</enum><header>Election to apply income phaseout on basis of income from the preceding taxable year</header><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HA8DBFADC036D480983B8982B55F76B42" commented="no"><enum>(d)</enum><header>Modification of recapture safe harbor for <enum-in-header>2022</enum-in-header></header><text>Section 24(j)(2)(B)(iv), as amended by the preceding provisions of this Act, is amended to read as follows:</text> 
<quoted-block style="OLC" id="HF18D023D34D74295824613838D6888E7" display-inline="no-display-inline"> 
<clause id="H165AD3D5BBAF464895F6FA6080BF4156"><enum>(iv)</enum><header>Safe harbor amount</header><text display-inline="yes-display-inline">For purposes of this subparagraph, the term <quote>safe harbor amount</quote> means, with respect to any taxpayer for any taxable year, the sum of—</text> 
<subclause id="HAF6FA35F84274581B7AF0B6ABECBB0B0"><enum>(I)</enum><text display-inline="yes-display-inline">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</text></subclause> 
<subclause id="H6371FA0C9E1C4920BF817BAB84CB9963"><enum>(II)</enum><text display-inline="yes-display-inline">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.</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H153BE95021B64067BB67FAD22709DAD6"><enum>(e)</enum><header>Repeal of social security number requirement</header> 
<paragraph id="H0FA69BEE36184FCA89FD4F8D9A627E96"><enum>(1)</enum><header>In general</header><text>Section 24(h) is amended by striking paragraph (7).</text></paragraph> 
<paragraph id="H6FEB21F4CE5F4BECB3DCDBF0AE5F264F"><enum>(2)</enum><header>Conforming amendments</header> 
<subparagraph id="H31EEEDE0800F4423A3B2EBB8C7EC4149"><enum>(A)</enum><text>Section 24(h)(1) is amended by striking <quote>paragraphs (2) through (7)</quote> and inserting <quote>paragraphs (2) through (6)</quote>. </text></subparagraph> 
<subparagraph id="HE2AA31CB56C3427BB8C45260838FD6A7"><enum>(B)</enum><text>Section 24(h)(4) is amended by striking subparagraph (C).</text></subparagraph></paragraph></subsection> 
<subsection id="HAD2A749BAF84451DAFCE60D6E3945C1B"><enum>(f)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning, and payments made, after December 31, 2021.</text></subsection></section> 
<section id="H0757CCAE578A4FCF9AF7021D7A873408"><enum>137103.</enum><header>Refundable child tax credit after <enum-in-header>2022</enum-in-header></header> 
<subsection id="H0DAFA2B6D6184D5FA76EA53D03A77F63"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 24 is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="H2614A21803C54802AF49ABCF5ACF74B7" display-inline="no-display-inline"> 
<subsection id="H9123F05ED38F45DBAF4F7E1D217442CD"><enum>(l)</enum><header>Refundable credit after 2022</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H57995036E19F4C51947DB58ED136E036"><enum>(1)</enum><text display-inline="yes-display-inline">subsection (d) shall not apply, and</text></paragraph> 
<paragraph id="H39797D58DAA5481FA6F5F62A503827C8"><enum>(2)</enum><text display-inline="yes-display-inline">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)</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H038165837C9549EBB0944CC7FDF689C3" display-inline="no-display-inline"><enum>(b)</enum><header>Conforming amendments related to possessions of the United States</header> 
<paragraph id="H48395A33076348F88EDA5F7E3F9793C4"><enum>(1)</enum><header>Puerto Rico</header><text>Section 24(k)(2)(B), as amended by the preceding provisions of this Act, is amended to read as follows:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H3DF3A3CED8374341B5CEFF6A77E66A10"> 
<subparagraph id="HE35A4A44B0AD485EA60C3652674F54CE"><enum>(B)</enum><header>Application to taxable years after 2022</header><text display-inline="yes-display-inline">For application of refundable credit to residents of Puerto Rico for taxable years after 2022, see subsection (l).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H15374B48ED5B458FBC8A3B7EF1D7630E"><enum>(2)</enum><header>American Samoa</header><text>Section 24(k)(3)(C)(ii)(II), as amended by the preceding provisions of this Act, is amended to read as follows:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HD127A6E1E632437B96BE412AE443C8F8"> 
<subclause id="HC6E174B4C9EA4442B386871C83807A0A"><enum>(II)</enum><text display-inline="yes-display-inline">if such taxable year begins after December 31, 2022, subsection (l) shall be applied by substituting <quote>Puerto Rico or American Samoa</quote> for <quote>Puerto Rico</quote>.</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H05C91AC6A1164F9FB5F3109B1FCC3185"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2022.</text></subsection></section></part> 
<part id="H01D6505FF8484060A5A307C8BF0B6001"><enum>2</enum><header>Earned Income Tax Credit</header> 
<section id="HEB8573F32EE247A49536AAE3F60C8412"><enum>137201.</enum><header>Certain improvements to the earned income tax credit extended through <enum-in-header>2022</enum-in-header></header> 
<subsection id="H632262F474014EB1AF3788E27FCA52F7"><enum>(a)</enum><header>In general</header><text>Section 32(n) is amended by striking <quote>January 1, 2022</quote> and inserting <quote>January 1, 2023</quote>.</text></subsection> 
<subsection id="H1A00B204C9174940A705C6749E498E9B"><enum>(b)</enum><header>Inflation adjustment</header><text>Section 32(n)(4)(B) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H7CD03A39918E4360AD3B1E7F7D9A2101" display-inline="no-display-inline"> 
<subparagraph id="HB14FCF1B90BC44FA9F1E366A3AAE5713"><enum>(B)</enum><header>Inflation adjustment</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H5A0D0A612B9A41289D9590FF1BD85478"><enum>(i)</enum><text>such dollar amount, multiplied by</text></clause> 
<clause id="HB10CEAC6CBDF4EAEBFA366610588F10B"><enum>(ii)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>calendar year 2020</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof. </text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H1543F617A26449B5AC1592BD480E5812"><enum>(c)</enum><header>Election to determine earned income based on prior taxable year</header><text display-inline="yes-display-inline">Section 32, as amended by subsection (f), is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="H6EE8142117984489A2EF86B1E513F5D2" display-inline="no-display-inline"> 
<subsection id="HFF344F11BD0845B68FEF61D6174D6C31"><enum>(o)</enum><header>Election to determine earned income based on prior taxable year</header> 
<paragraph id="H17CB908C043648C58C8373552BD2DC52"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="HB04E8ACF9E594DB9B8A5FF62D8D8B230"><enum>(2)</enum><header>Joint returns</header><text>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.</text></paragraph> 
<paragraph id="HFF06789F8C3147B990D17A3D7329CA27"><enum>(3)</enum><header>Treatment as mathematical or clerical error</header><text>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.</text></paragraph> 
<paragraph id="H2707E6F0CDA8449794FE1FCB398BD5D6"><enum>(4)</enum><header>Treatment of references</header><text>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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H38906CD8F3DC418CAB65AB13E5082783"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="H63FF6FC0152A448186B0B763E4180416"><enum>137202.</enum><header>Funds for administration of earned income tax credits in the territories</header> 
<subsection id="H5DFED16917C04203AAE5467485A5BA88"><enum>(a)</enum><header>Puerto Rico</header><text display-inline="yes-display-inline">Section 7530(a)(1) is amended by striking <quote>plus</quote> at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting <quote>, plus</quote>, and by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" id="H1517A7BCCB2943CCB158E557C8E2C642" display-inline="no-display-inline"> 
<subparagraph id="H80F76E6F5E0546C299578DCB157094EB"><enum>(C)</enum><text display-inline="yes-display-inline">reasonable administrative costs associated with the provision of the earned income tax credit not in excess of $4,000,000.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H94D4B81C58884D8F9E96677FF2AC06ED"><enum>(b)</enum><header>Possessions with mirror code tax systems</header><text display-inline="yes-display-inline">Section 7530(b)(1) is amended by striking <quote>plus</quote> at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting <quote>, plus</quote>, and by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HA3ED252CF5F644418E5FC3B2D93F2F53"> 
<subparagraph id="HD456788D75DA4F849463F30C9815B5E9"><enum>(C)</enum><text display-inline="yes-display-inline">reasonable administrative costs associated with the provision of the earned income tax credit not in excess of $200,000.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H366AED6E8CEA46968FDEBEA8590A7D3B"><enum>(c)</enum><header>American Samoa</header><text display-inline="yes-display-inline">Section 7530(c)(1) is amended by striking <quote>plus</quote> at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting <quote>, plus</quote>, and by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HA9D8FAED1B594C698E51FB02D4A1D1C5"> 
<subparagraph id="HDA76FC442ED64C87BADD22918475580A"><enum>(C)</enum><text display-inline="yes-display-inline">reasonable administrative costs associated with the provision of the earned income tax credit not in excess of $200,000.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HB2A5E53F89CD4652A3FD5F37032ABF3F"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to payments made for calendar years beginning after December 31, 2021.</text></subsection></section></part> 
<part id="HDE8D5DB6588948238AAFDD3A79B932FB"><enum>3</enum><header>Expanding Access to Health Coverage and Lowering Costs</header> 
<section id="HDB6AD82DA7C0468DA165D4C72C8942E9"><enum>137301.</enum><header>Improve affordability and reduce premium costs of health insurance for consumers</header> 
<subsection id="H5BB919CB86994B04B91C277D5D8D5BD4" display-inline="no-display-inline"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 36B(b)(3)(A) is amended—</text> 
<paragraph id="H528DFFA15E06412EBB2183FA237F42A1"><enum>(1)</enum><text>by striking clause (ii) and redesignating clause (iii) as clause (ii), and</text></paragraph> 
<paragraph id="H23197C36A44644838B9AB0BD51D98792"><enum>(2)</enum><text>in clause (ii) (as redesignated by paragraph (1)) by striking all that precedes the table contained therein and inserting the following:</text> 
<quoted-block style="OLC" id="H7D5A289CCA5C49A68AB20DE1D3F337F2" display-inline="no-display-inline"> 
<clause id="HBA9A592B5EAB4070811DA04AA28077E8"><enum>(ii)</enum><header>Temporary percentages for 2021 through 2025</header><text display-inline="yes-display-inline">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):</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HD329C75970924F63ADA7DB6F371AAA47"><enum>(b)</enum><header>Extension through 2025 of rule to allow credit to taxpayers whose household income exceeds 400 percent of the poverty line</header><text display-inline="yes-display-inline">Section 36B(c)(1)(E) is amended—</text> 
<paragraph id="H5A3D29C3A16B41079BC4B0BCDEF53CC8" display-inline="no-display-inline"><enum>(1)</enum><text>by striking <quote>in 2021 or 2022</quote> and inserting <quote>after December 31, 2020, and before January 1, 2026</quote>, and</text></paragraph> 
<paragraph id="HCE0A29DE1C7C4950987B439742AA04C1"><enum>(2)</enum><text>by striking <quote><header-in-text level="subparagraph" style="OLC">and <enum-in-header>2022</enum-in-header></header-in-text></quote> in the heading thereof and inserting <quote><header-in-text level="subparagraph" style="OLC">through <enum-in-header>2025</enum-in-header></header-in-text></quote>.</text></paragraph></subsection> 
<subsection id="H36D61DD5952E4360ACFE9F3A621DFED7"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="HF3FE9D52CDE24CBCA1B3B8CC3296C476"><enum>137302.</enum><header>Modification of employer-sponsored coverage affordability test in health insurance premium tax credit</header> 
<subsection id="H73C3510C37EC436E860E32A6F657EC5E"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 36B(c)(2)(C)(i)(II) is amended by inserting <quote>(8.5 percent in the case of any taxable year beginning after December 31, 2021, and before January 1, 2026)</quote> after <quote>9.5 percent</quote>. </text></subsection> 
<subsection id="H430DDA5937F945B6A0352E1516A72D32"><enum>(b)</enum><header>Qualified small employer health reimbursement arrangements</header><text display-inline="yes-display-inline">Section 36B(c)(4)(C)(ii) is amended by inserting <quote>(8.5 percent in the case of any taxable year beginning after December 31, 2021, and before January 1, 2026)</quote> after <quote>9.5 percent</quote>.</text></subsection> 
<subsection id="H2B91652DC14340BEA0A0CC4B5757BA67" commented="no"><enum>(c)</enum><header>Percentages determined without regard to adjustments after 2025</header> 
<paragraph id="HE4CB3D0FE0844D69A2EE01E18FF13014" commented="no"><enum>(1)</enum><text>Section 36B(c)(2)(C) is amended by striking clause (iv).</text></paragraph> 
<paragraph id="HB8B854D1278040A18CC7486E0AC59130" commented="no"><enum>(2)</enum><text>Section 36B(c)(4) is amended by striking subparagraph (F).</text></paragraph></subsection> 
<subsection id="HC12C4333233243ED8215030A237D049D"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="HA92FCB875AA04757995D5A8C1FA2CA9A" section-type="subsequent-section"><enum>137303.</enum><header>Treatment of lump-sum social security benefits in determining household income</header> 
<subsection id="H366BDF37CDE441D49A99F06B013C9936"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 36B(d)(2) is amended by adding at the end the following new subparagraph:</text> 
<quoted-block display-inline="no-display-inline" id="H060FAC3077DF4A4AB1E2D5215ADB034A" style="OLC"> 
<subparagraph id="HD7216F7B6A1945D7BB9EB30A0941935D"><enum>(C)</enum><header>Exclusion of portion of lump-sum social security benefits</header> 
<clause id="H6313B540647A4C96ABF4E263E472031D"><enum>(i)</enum><header>In general</header><text>The term <quote>modified adjusted gross income</quote> 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.</text></clause> 
<clause id="H4A68AF5BF76048C0A51ED5CBF935D5BB"><enum>(ii)</enum><header>Lump-sum social security benefit payment</header><text>For purposes of this subparagraph, the term <quote>lump-sum social security benefit payment</quote> means any payment of social security benefits (as defined in section 86(d)(1)) which constitutes more than 1 month of such benefits.</text></clause> 
<clause id="HC1FEC6E2A67543C5B80DC52C4ABE295D"><enum>(iii)</enum><header>Election to include excludable amount</header><text display-inline="yes-display-inline">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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H300AE76CFB4847B6B7ED7E6B3DC87BE3"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="H81A780E762D448E7887715B19CF8F386"><enum>137304.</enum><header>Temporary expansion of health insurance premium tax credits for certain low-income populations</header> 
<subsection id="H7D29AD8A90924B3B8797E3B1DD88861A"><enum>(a)</enum><header>In general</header><text>Section 36B is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection:</text> 
<quoted-block style="OLC" id="HD76925EBE2E645F889C391D1E4D6A056" display-inline="no-display-inline"> 
<subsection id="HAFC549FF01A14AA48B1E73C843E31368"><enum>(h)</enum><header>Certain temporary rules beginning in 2022</header><text>With respect to any taxable year beginning after December 31, 2021, and before January 1, 2026—</text> 
<paragraph id="HAE46E78B929344F88E3C9D03A7E95032"><enum>(1)</enum><header>Eligibility for credit not limited based on income</header><text display-inline="yes-display-inline">Section 36B(c)(1)(A) shall be disregarded in determining whether a taxpayer is an applicable taxpayer.</text></paragraph> 
<paragraph id="HA03546A73BF14CCAA3B3534B40D13483"><enum>(2)</enum><header>Credit allowed to certain low-income employees offered employer-provided coverage</header><text>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.</text></paragraph> 
<paragraph id="HCC738CFB28BF4C1CA6B2C9C4C0AA6724"><enum>(3)</enum><header>Credit allowed to certain low-income employees offered qualified small employer health reimbursement arrangements</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H569E3250FC454BD1AE720F73E95C347E"><enum>(4)</enum><header>Limitations on recapture</header> 
<subparagraph id="HFE051B0FE01A4D498977935CFDFF3AA8"><enum>(A)</enum><header>In general</header><text>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).</text></subparagraph> 
<subparagraph id="H1C962EA2A5564BD8858A1737BA066325"><enum>(B)</enum><header>Limitation on increase for certain non-filers</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H86F67D715F794209B4D67C6349B23E7D"><enum>(i)</enum><text>such taxpayer is eligible for advance payments under section 1412 of such Act for any portion of such taxable year, and</text></clause> 
<clause id="H0D103BBC988A47DFAB1515EAE5606CA8"><enum>(ii)</enum><text>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,</text></clause><continuation-text continuation-text-level="subparagraph">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. </continuation-text></subparagraph> 
<subparagraph id="HFDB9279C4E0D4E1EAB0B48632F974A19"><enum>(C)</enum><header>Information provided by Exchange</header><text>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.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HEE5983A1A2A7499D903662A42F120ACF"><enum>(b)</enum><header>Employer shared responsibility provision not applicable with respect to certain low-income taxpayers receiving premium assistance</header><text>Section 4980H(c)(3) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HC9C859039F144E3AB40FE7D0A9869820" display-inline="no-display-inline"> 
<paragraph id="H005B863B45A84AF4A16B322F6BADB1FA"><enum>(3)</enum><header>Applicable premium tax credit and cost-sharing reduction</header> 
<subparagraph id="HB2305086E86140A38BECD14EF7A9A857"><enum>(A)</enum><header>In general</header><text>The term <quote>applicable premium tax credit and cost-sharing reduction</quote> means—</text> 
<clause id="H5D3A5A631BC644ADB50164381CFA08F1"><enum>(i)</enum><text>any premium tax credit allowed under section 36B,</text></clause> 
<clause id="HB600865E979C45BA91068E9C27CA6E5C"><enum>(ii)</enum><text>any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act, and </text></clause> 
<clause id="H7C9B1D14B8BB4A849D5018FC3D5F9B13"><enum>(iii)</enum><text>any advance payment of such credit or reduction under section 1412 of such Act.</text></clause></subparagraph> 
<subparagraph id="H3CBBC3044FFD4CD894065B54BE73AB2E"><enum>(B)</enum><header>Exception with respect to certain low-income taxpayers</header><text>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—</text> 
<clause id="HF22039BBCA304D4D91F40F6C4A682E17"><enum>(i)</enum><text>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</text></clause> 
<clause id="HEF0DF9065C764782851CB3CBA283619B"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H218ABFBB79014E09A1A6065D4C94B67A"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="HE838389E71A3496394375B2E61D73883"><enum>137305.</enum><header>Special rule for individuals receiving unemployment compensation</header> 
<subsection id="H5A796F107F564101AAF39F5126F052DB"><enum>(a)</enum><header>Extension</header><text>Section 36B(g)(1) is amended by striking <quote>during 2021,</quote> and inserting <quote>after December 31, 2020, and before January 1, 2026,</quote>.</text></subsection> 
<subsection id="HA9761F4AC9D84B42BC1E120D22859CBA"><enum>(b)</enum><header>Modification of income not taken into account</header><text>Section 36B(g)(1)(B) is amended by striking <quote>133 percent</quote> and inserting <quote>150 percent</quote>. </text></subsection> 
<subsection id="H9AF0CA0158054E419415DF46DCFD060D"><enum>(c)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline">Section 36B(g) by inserting <quote><header-in-text level="subsection" style="OLC">through <enum-in-header>2025</enum-in-header></header-in-text></quote> after <quote><header-in-text level="subsection" style="OLC"><enum-in-header>2021</enum-in-header></header-in-text></quote> in the heading thereof.</text></subsection> 
<subsection id="H935EB13B3F814B42BA520CF48CEE5557"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="H13523D0324E942619B8DA3D85D2F7C2E" commented="no" display-inline="no-display-inline"><enum>137306.</enum><header>Permanent credit for health insurance costs</header> 
<subsection id="H744F840B5541474E9524A558EABC294A" commented="no"><enum>(a)</enum><header>In general</header><text>Subparagraph (B) of section 35(b)(1) of the Internal Revenue Code of 1986 is amended by striking <quote>, and before January 1, 2022</quote> and inserting a period.</text></subsection> 
<subsection id="H0386F2084CD94045BFCCC88638E8A7D3" commented="no"><enum>(b)</enum><header>Increase in credit percentage</header><text>Subsection (a) of section 35 of the Internal Revenue Code of 1986 is amended by striking <quote>72.5 percent</quote> and inserting <quote>80 percent</quote>.</text></subsection> 
<subsection id="H3E3BDC3476C2441691B94289E13D1B05" commented="no"><enum>(c)</enum><header>Conforming amendments</header><text>Subsections (b) and (e)(1) of section 7527 of the Internal Revenue Code of 1986 are each amended by striking <quote>72.5 percent</quote> and inserting <quote>80 percent</quote>.</text></subsection> 
<subsection id="H177FCDA32439409EB3A4B4797B151F53" commented="no" display-inline="no-display-inline"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to coverage months beginning after December 31, 2021. </text></subsection></section> 
<section id="HF5CA405083054956B1F262F38B8FF55A"><enum>137307.</enum><header>Exclusion of certain dependent income for purposes of premium tax credit</header> 
<subsection id="H924AD6EF6E894B66807A5A61462902F0"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 36B(d)(2), as amended by the preceding provisions of this Act, is further amended by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H7B74341E2ABF4D77A0554514DF3C1B7E" display-inline="no-display-inline"> 
<subparagraph id="HE854BDD141CD410FBD0755925C37F322"><enum>(D)</enum><header>Exception for certain dependent income</header> 
<clause id="H3407AD1AEFF24A96B1034F9141BEF9FF"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="H0EA1F7110C664EB7AB65744F0AC41947"><enum>(ii)</enum><header>Limitation</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="H28DE3A3B59344FD3ADF50A66C84F1732"><enum>(iii)</enum><header>Election to have subparagraph not apply</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="HEB6312AE21664387903553B22047A634"><enum>(iv)</enum><header>Adjustment for inflation</header><text display-inline="yes-display-inline">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—</text> 
<subclause id="HAAE838FC58D44A828DFA381DFBE8EBC8"><enum>(I)</enum><text>such amount, multiplied by</text></subclause> 
<subclause id="H2D6503AB1B3641358A21BF85F5AE520F"><enum>(II)</enum><text display-inline="yes-display-inline">the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>calendar year 2022</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text></subclause><continuation-text continuation-text-level="clause">If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.</continuation-text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H5308378AEE844E19892918A58AE0A259"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="HA87F791EF6704B6DA6B50F7AC105CA6A"><enum>(1)</enum><text display-inline="yes-display-inline">Section 36B(d)(2)(A)(ii) is amended by inserting <quote>, except as provided in subparagraph (D),</quote> after <quote>individuals</quote>.</text></paragraph> 
<paragraph id="HD493C64798F049249CD807C7FFF9F359"><enum>(2)</enum><text display-inline="yes-display-inline">Section 1411(b)(3) of the Patient Protection and Affordable Care Act (42 U.S.C. 18081) is amended by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H5F12E70C5A4A4DC298F9E4CA4F315AFD" display-inline="no-display-inline"> 
<subparagraph id="H7CCD2B39DCC349F6AF62625BFCDABD96"><enum>(D)</enum><header>Information regarding certain dependents</header><text display-inline="yes-display-inline">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).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H8F58139FDC914E0D9C97BBCD9F16EF83"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to credits allowed under section 36B of the Internal Revenue Code of 1986 for, and advance payments of credits under section 1412 of the Patient Protection and Affordable Care Act with respect to, taxable years beginning after December 31, 2022.</text></subsection></section></part> 
<part id="H54D99040377443B6ABEB90651E198392"><enum>4</enum><header>Pathway to Practice Training Programs</header> 
<section id="HB01C646F348A4D99984BFE42422DC0F3"><enum>137401.</enum><header>Administrative funding of the Rural and Underserved Pathway to Practice Training Programs for Post-Baccalaureate Students, Medical Students, and Medical Residents</header><text display-inline="no-display-inline">The Secretary shall provide for the transfer of $6,000,000 from the Hospital Insurance Trust Fund established under section 1817 of the Social Security Act (42 U.S.C. 1395i) and the Federal Supplementary Medical Insurance Trust Fund under section 1841 of such Act (42 U.S.C. 1395t), 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.</text></section> 
<section id="H758BE67A08BF497D873D4C60C6316D36"><enum>137402.</enum><header>Establishing Rural and Underserved Pathway to Practice Training Programs for Post-Baccalaureate Students and Medical Students</header> 
<subsection id="HB0F85C168E8643CBB57DFE1BFD84D6A5"><enum>(a)</enum><header>Program</header> 
<paragraph id="H7D3BEB7C3CE24A9B80A2E96072A8EEDA"><enum>(1)</enum><header>In general</header><text>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:</text> 
<quoted-block style="OLC" id="H0966DA148CF849788DDCB2DB2F1009C3" display-inline="no-display-inline"> 
<section id="HAEEFB45AFFC44646A9E7291C59535C74"><enum>1899C.</enum><header>Rural and Underserved Pathway to Practice Training Program for Post-Baccalaureate and Medical Students</header> 
<subsection id="HBC8158A29DB24F92AC91297A9AB655D3"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Not later than October 1, 2023, the Secretary shall, subject to the succeeding provisions of this section, carry out the <quote>Rural and Underserved Pathway to Practice Training Program for Post-Baccalaureate and Medical Students</quote> (in this section, referred to as the <quote>Program</quote>) 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.</text></subsection> 
<subsection id="H0153EAF57FEC47D098CA0669DFDDE8FC"><enum>(b)</enum><header>Qualifying student described</header><text>For purposes of this section, a qualifying student described in this subsection is an individual who—</text> 
<paragraph id="H9156ABD6DD9044279E509E697B78DAF0"><enum>(1)</enum><text display-inline="yes-display-inline">attests he or she—</text> 
<subparagraph id="HC2F212B672EE4DF885B41506056C5ACA"><enum>(A)</enum><text>is or will be a first-generation student of a 4-year college, graduate school, or professional school; </text></subparagraph> 
<subparagraph id="HA5E1FB9C853D43FAA2AE64C9E4A23772"><enum>(B)</enum><text>was a Pell Grant recipient; or</text></subparagraph> 
<subparagraph id="H11C70F5454BB4F20A0B64482CA7B76BD"><enum>(C)</enum><text display-inline="yes-display-inline">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;</text></subparagraph></paragraph> 
<paragraph id="H2F69FEAD01F24069A07A26C56020EAAF"><enum>(2)</enum><text display-inline="yes-display-inline">has accepted enrollment in—</text> 
<subparagraph id="H55919184C410497B88D499568AFCAFBB"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H3AA3934D337D4ED9B45D901315F1F07D"><enum>(B)</enum><text display-inline="yes-display-inline">a qualifying medical school;</text></subparagraph></paragraph> 
<paragraph id="H89E144E752634E29AD88EDCC3E9436BD"><enum>(3)</enum><text display-inline="yes-display-inline">will practice medicine in a health professional shortage area, medically underserved area, public hospital, rural area, or as required under subsection (d)(5); and</text></paragraph> 
<paragraph id="HD9990EA5C9D646D5AC67AF9071D7D102"><enum>(4)</enum><text>submits an application and a signed copy of the agreement described under subsection (c).</text></paragraph></subsection> 
<subsection id="H3F5C34CBCB994262AF6AE13C7B4899BA"><enum>(c)</enum><header>Applications</header> 
<paragraph id="H18C80FC04B9841B3A2383EA114BBF730"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H18457FAE58C54DE3A55E29699BE15E72"><enum>(2)</enum><header>Information to be included</header><text display-inline="yes-display-inline">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)(4) 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.</text></paragraph></subsection> 
<subsection id="HBDF775424CE14FADA04EC8CD47E2BF1D"><enum>(d)</enum><header>Pathway to Practice medical scholarship voucher details</header> 
<paragraph id="HF0B69DAEEA7044DE9C15A4B3F7CA87FC"><enum>(1)</enum><header>Number</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H1EF81A3BC2054FA7818AF83ED126DA7B" display-inline="no-display-inline"><enum>(2)</enum><header>Prioritization criteria</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HB038E7F5B0D64FB685E667DE297AF9B1"><enum>(A)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="HAB958676211A4585B33FFABB7E5D25B4"><enum>(B)</enum><text display-inline="yes-display-inline">is a disadvantaged student (as defined by the National Health Service Corps of the Health Resources &amp; Services Administration of the Department of Health and Human Services); or</text></subparagraph> 
<subparagraph id="HDD7786E4E33E428E92B68B6C262EAD66"><enum>(C)</enum><text display-inline="yes-display-inline">attended a historically black college or other minority serving institution (as defined in section 1067q of title 20, United States Code).</text></subparagraph></paragraph> 
<paragraph id="H4D9D08B777404FB880833DC77B859324"><enum>(3)</enum><header>Duration</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H8343C39FCFD54CBC96E723B02C824A23"><enum>(4)</enum><header>Amount</header><text display-inline="yes-display-inline">Subject to paragraph (5), each Pathway to Practice medical scholarship voucher awarded under the Program shall include amounts for—</text> 
<subparagraph id="H858E06D6DAD046328CDAC3A8BFD36595"><enum>(A)</enum><text>tuition;</text></subparagraph> 
<subparagraph id="H56FD9807FB2B46EBA72330D822698B02"><enum>(B)</enum><text>academic fees (as determined by the qualifying medical school);</text></subparagraph> 
<subparagraph id="HFDB37703F22342E9B8A04B07E2F5D787"><enum>(C)</enum><text>required textbooks and equipment;</text></subparagraph> 
<subparagraph id="HDE38FD18300442459E92E504A2734601"><enum>(D)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="HE58BAFDB978A46A7ADFD3002F4AF382A"><enum>(E)</enum><text display-inline="yes-display-inline">any other educational expenses normally incurred by students at the post-baccalaureate program or qualifying medical school (as appropriate). </text></subparagraph></paragraph> 
<paragraph id="HC25A185B685748938C33EE01CB27C42C"><enum>(5)</enum><header>Required agreement</header><text display-inline="yes-display-inline">No amounts under paragraph (4) may be provided 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—</text> 
<subparagraph id="H7C0A9BD71FB541F3BE4A5216D4CFBD39" display-inline="no-display-inline"><enum>(A)</enum><text display-inline="yes-display-inline">complete a post-baccalaureate program that is not more than 2 years (if applicable pursuant to the option under subsection (b)(2)(A));</text></subparagraph> 
<subparagraph id="H283694247E014A56816700B7D7FD1E75"><enum>(B)</enum><text display-inline="yes-display-inline">graduate from a qualifying medical school;</text></subparagraph> 
<subparagraph id="HF7060C4DA34540F782D828E2B479C30C"><enum>(C)</enum><text display-inline="yes-display-inline">complete a residency program in an approved residency training program (as defined in section 1886(h)(5)(A));</text></subparagraph> 
<subparagraph id="H85353893808B4F3FB508BB58C3253A75"><enum>(D)</enum><text display-inline="yes-display-inline">complete an initial residency period or the period of board eligibility;</text></subparagraph> 
<subparagraph id="HAFE01F2924CA451C83F90CB4584E318F"><enum>(E)</enum><text display-inline="yes-display-inline">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;</text></subparagraph> 
<subparagraph id="HF6056D815FBC41359C5DA678583F13E2"><enum>(F)</enum><text display-inline="yes-display-inline">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; </text></subparagraph> 
<subparagraph id="H736EF76A992A4603A7FEBA1971D465C8"><enum>(G)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H2DDD2B8E1CE54A928F22904844B7EC38"><enum>(H)</enum><text display-inline="yes-display-inline">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 tuition under paragraph (4)(A), consent to any personally identifying information being shared with the Secretary of the Treasury.</text></subparagraph></paragraph> 
<paragraph id="H1AA2DEC09F164BFFA30BFCC1AA35488C" commented="no"><enum>(6)</enum><header>Responsibilities of participating educational institutions</header><text display-inline="yes-display-inline">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)—</text> 
<subparagraph id="H9890EBD768184C02B43069069DDBC758" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">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 costs of the items specified under paragraph (4) (except for subparagraph (D)) with respect to such school or program, and</text></subparagraph> 
<subparagraph id="H2669F92DB38249C59CCD0F2E6C4D7A9F" commented="no"><enum>(B)</enum><text>enter into an agreement with the Secretary under which such school or provider will verify (in such manner as the Secretary may provide) that amounts paid by such school or provider to the qualifying student are used for such costs.</text></subparagraph></paragraph></subsection> 
<subsection id="H68EEAF831A484448B687FBE1BE84E264"><enum>(e)</enum><header>Definitions</header><text>In this section:</text> 
<paragraph id="HEBB8DAE1ABBB4B24A1776C5B4D0AADAA"><enum>(1)</enum><header>Health professional shortage area</header><text>The team <quote>health professional shortage area</quote> has the meaning given such term in subparagraphs (A) or (B) of section 332(a)(1) of the Public Health Service Act.</text></paragraph> 
<paragraph id="H28149990C3C044408C22BC00AB31F1C6"><enum>(2)</enum><header>Initial residency period</header><text>The term <quote>initial residency period</quote> has the meaning given such term in section 1886(h)(5)(F).</text></paragraph> 
<paragraph id="H7373066E90944B3B9E6ABD7D9AC28ED9"><enum>(3)</enum><header>Medically underserved area</header><text display-inline="yes-display-inline">The term <quote>medically underserved area</quote> means an area designated pursuant to section 330(b)(3)(A) of the Public Health Service Act.</text></paragraph> 
<paragraph id="H33886C5A8C7547FF8675586CCF8364C5"><enum>(4)</enum><header>Pell Grant recipient</header><text>The term <quote>Pell Grant recipient</quote> has the meaning given such term in section 322(3) of the Higher Education Act of 1965.</text></paragraph> 
<paragraph id="H327229F920264A78BCAD286F89936C9F"><enum>(5)</enum><header>Period of board eligibility</header><text>The term <quote>period of board eligibility</quote> has the meaning given such term in section 1886(h)(5)(G).</text></paragraph> 
<paragraph id="H0C5323A73ACC41E085B6284FDC060A98"><enum>(6)</enum><header>Qualifying medical school</header><text>The term <quote>qualifying medical school</quote> 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—</text> 
<subparagraph id="H14A8E129BB64492D83A1DD29D11EFB5B"><enum>(A)</enum><text>for each academic year, enrolls at least 10 qualifying students who are in enrolled in such a school; </text></subparagraph> 
<subparagraph id="H9249866860644D36B3F6B759C82B3A97"><enum>(B)</enum><text display-inline="yes-display-inline">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—</text> 
<clause id="H76EC3180AD6E457F8CCC18CE4B31565A"><enum>(i)</enum><text>clinical rotations in such areas in applicable specialties (as applicable and as available);</text></clause> 
<clause id="H2C7460E129474984B74EAF07553EADA0"><enum>(ii)</enum><text>coursework or training experiences focused on medical issues prevalent in such areas and cultural or structural competency; and</text></clause></subparagraph> 
<subparagraph id="H677B19155C0948E789265C68A270CDFD"><enum>(C)</enum><text display-inline="yes-display-inline">is located in a State (as defined in section 210(h)).</text></subparagraph></paragraph> 
<paragraph id="HA1FA08DCD8534AD6A987824DB7361400" commented="no"><enum>(7)</enum><header>Rural area</header><text>The term <quote>rural area</quote> has the meaning given such term in section 1886(d)(2)(D).</text></paragraph></subsection> 
<subsection id="H5F7616685D11452D9F8DEF4B465B548F"><enum>(f)</enum><header>Penalty for false information</header><text display-inline="yes-display-inline">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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HFEEC74644F8A4BAFB0275492E00E7A0B"><enum>(2)</enum><header>Agreements</header><text display-inline="yes-display-inline">Section 1892 of the Social Security Act (42 U.S.C. 1395ccc) is amended—</text> 
<subparagraph id="HA6B134A9450844CDAFA80AA1926F7225"><enum>(A)</enum><text>in subsection (a)(1)(A)—</text> 
<clause id="H5D8B6E315F804F488DB4F5085367A514"><enum>(i)</enum><text>by striking <quote>, or the</quote> and inserting <quote>, the</quote>; and</text></clause> 
<clause id="H5DB56D33E7C84141A05E91D1227B2188"><enum>(ii)</enum><text>by inserting <quote>or the Rural and Underserved Pathway to Practice Training Program for Post- Baccalaureate and Medical Students under section 1899C</quote> before <quote>, owes a past-due obligation</quote>;</text></clause></subparagraph> 
<subparagraph id="H7C3BCC9C1E044B6DA7546C395201216A"><enum>(B)</enum><text>in subsection (b)—</text> 
<clause id="H6F95485307BD42AAACDC776F9B6B283F"><enum>(i)</enum><text>in paragraph (1), by striking at the end <quote>or</quote>;</text></clause> 
<clause id="HC1A032BCA878467B980E4F3B66275B79"><enum>(ii)</enum><text>in paragraph (2), by striking the period at the end and inserting <quote>; or</quote>; and</text></clause> 
<clause id="H18D8919C951A4AB08C32B55E5F23E796"><enum>(iii)</enum><text>by adding the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H121BFE9900204E9696A280C116C032E1" display-inline="no-display-inline"> 
<paragraph id="HCFDE83DE4EF04A8B8F70BC0530138D1C"><enum>(3)</enum><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="HDD437BC7E79C4D1098B44AD1EE93F474"><enum>(C)</enum><text>by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="HE17EAB97E4C146FBAF1F6D5019B252B2" display-inline="no-display-inline"> 
<subsection id="H72361F58A204423A8314F7A7DFCB70F1"><enum>(f)</enum><header>Authorities with respect to the collection under the Pathway to Practice Training Program</header><text display-inline="yes-display-inline">The Secretary—</text> 
<paragraph id="H2A404911B88545649F02DA6DE72D5E08"><enum>(1)</enum><text display-inline="yes-display-inline">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);</text></paragraph> 
<paragraph id="HC9F2D76D80774E87BE7F18F9C4CE584B"><enum>(2)</enum><text display-inline="yes-display-inline">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);</text></paragraph> 
<paragraph id="H762AC3B5A53D485EB6D75A6D98B61C13"><enum>(3)</enum><text>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); </text></paragraph> 
<paragraph id="H3D7A4B5675A7405C9CD7A906EF8D51B8"><enum>(4)</enum><text>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</text></paragraph> 
<paragraph id="H4A8D541BA0B64971A13A8A742FF6097D"><enum>(5)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection></section> 
<section id="H298928809DED4AC1BE2ECCEFA07EB5D0" commented="no"><enum>137403.</enum><header>Funding for the rural and underserved pathway to practice training programs for post-baccalaureate students and medical students</header> 
<subsection id="H9240FC6609B947EE87A7F98D2F9CC6F0" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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:</text> 
<quoted-block style="OLC" id="H608AD6D593EA4F36AB7C7959DE076228" display-inline="no-display-inline"> 
<section id="H5CA6079C34F54709A04045A335B7093D" commented="no"><enum>36G.</enum><header>Pathway to Practice medical scholarship voucher credit</header> 
<subsection id="H78DA04ABC91A4FF699E949555AF35556" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H55354F43D52242609ADCC8225A4A6C0D" commented="no"><enum>(b)</enum><header>Determination of amounts paid pursuant to qualified scholarship vouchers, etc</header><text>For purposes of this section—</text> 
<paragraph id="H06ED7023866049C19CE21C2996EC1ACB" commented="no"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H070D947BE04A48849ABC1CACD41B35BD" commented="no"><enum>(2)</enum><text>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.</text></paragraph></subsection> 
<subsection id="HF90AF81E8D524C42B48B9BA0AE19F39C" commented="no"><enum>(c)</enum><header>Definitions</header><text>For purposes of this section—</text> 
<paragraph id="H1A613C130E28499E886330EE02E96422" commented="no"><enum>(1)</enum><header>Qualified educational institution</header><text>The term <quote>qualified educational institution</quote> means, with respect to any annual award of a Pathway to Practice medical scholarship voucher—</text> 
<subparagraph id="H8E18B83E0F164B9EAEC54EF63CFAF450" commented="no"><enum>(A)</enum><text>any qualifying medical school (as defined in subsection (e)(6) of section 1899C of the Social Security Act), and</text></subparagraph> 
<subparagraph id="H3563F127DE2F43D5BB48B285F4B4735A" commented="no"><enum>(B)</enum><text>any provider of a post-baccalaureate program referred to in subsection (b)(2)(A) of such section, </text></subparagraph><continuation-text continuation-text-level="paragraph" commented="no">which meets the requirements of subsection (d)(6) of such section.</continuation-text></paragraph> 
<paragraph id="HB5DBD80EB37B4256A0749995E6AD9783" commented="no"><enum>(2)</enum><header>Qualifying student</header><text display-inline="yes-display-inline">The term <quote>qualifying student</quote> 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.</text></paragraph> 
<paragraph id="HDAF6B37732B24628924E866EDC858F78" commented="no"><enum>(3)</enum><header>Annual award of a Pathway to Practice medical scholarship voucher</header><text display-inline="yes-display-inline">The term <quote>annual award of a Pathway to Practice medical scholarship voucher</quote> means the annual award of a Pathway to Practice medical scholarship voucher referred to in section 1899C(d)(3) of the Social Security Act.</text></paragraph></subsection> 
<subsection id="HB7C69B7340D74D16A02DF643C22A3E8F"><enum>(d)</enum><header>Coordination of academic and taxable years</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="HCFE780D4DFC54114B5C9DC26D0184643" commented="no"><enum>(e)</enum><header>Regulations</header><text>The Secretary shall issue such regulations or other guidance as are necessary or appropriate to carry out the purposes of this section.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HE51A3B873E1E43038EAFCD47EFC00133" commented="no"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="HF43F257B0B9A45389C6D3DF03EDC4DF5" commented="no"><enum>(1)</enum><text>Section 6211(b)(4)(A), as amended by the preceding provisions of this Act, is amended by inserting <quote>36G,</quote> after <quote>36F,</quote>.</text></paragraph> 
<paragraph id="HF8930A09F158491597BC6819E50220CB" commented="no"><enum>(2)</enum><text>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 <quote>36G,</quote> after <quote>36F,</quote>.</text></paragraph> 
<paragraph id="H5C63D27B3136432AB0B697546BF19932" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">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:</text> 
<quoted-block style="OLC" id="HFF7C3A8C3B1C4A5883F0E18076E96C3F" display-inline="no-display-inline"> 
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="H608AD6D593EA4F36AB7C7959DE076228" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="H5CA6079C34F54709A04045A335B7093D" level="section">Sec. 36G. Pathway to Practice medical scholarship voucher credit.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H8335F4C48A334CA19210A772E879B41A" commented="no"><enum>(c)</enum><header>Information sharing</header><text display-inline="yes-display-inline">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 is such section 36G.</text></subsection> 
<subsection id="HCE57F72C1D9E4A6D9875953F8A83BF1A" commented="no"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.</text></subsection></section> 
<section id="H287C26CA1ACB43DBB82EEB2BD093CACE"><enum>137404.</enum><header>Establishing Rural and Underserved Pathway to Practice Training Programs for Medical Residents</header><text display-inline="no-display-inline">Section 1886 of the Social Security Act (42 U.S.C. 1395ww) is amended—</text> 
<paragraph id="H160DF5C36D394AC182F30556A93A892B"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (d)(5)(B)(v), by inserting <quote>(h)(4)(H)(vii),</quote> after <quote>The provisions of subsections (h)(4)(H)(vi),</quote>; and</text></paragraph> 
<paragraph id="H2C8FEBB215A44DB59A384A42626B9493"><enum>(2)</enum><text>in subsection (h)(4)(H), by adding at the end the following new clause:</text> 
<quoted-block style="OLC" id="H0A94BC1AFBDA4E8EA531A99BD8234574" display-inline="no-display-inline"> 
<clause id="H993BB8C9011045C09B9FE4A5D887F5E5"><enum>(vii)</enum><header>Exclusion from Full-Time Equivalent limitation for hospitals implementing Rural and Underserved Pathway to Practice Program Medical Residency Training Program</header> 
<subclause id="H4529235BC27F4CB68AC3A79943E50679"><enum>(I)</enum><header>In general</header><text display-inline="yes-display-inline">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 or hospitals (as defined in subclause (III)) in an approved Rural and Underserved Pathway to Practice Medical Residency Training Program (as defined in subclause (V)), the Secretary shall, for such cost reporting period by the number of full-time equivalent residents so trained under such program during such period, exclude from the limitation under subparagraph (F).</text></subclause> 
<subclause id="HAAA97B334791468E8084FDB0241458EF" display-inline="no-display-inline"><enum>(II)</enum><header>Qualifying resident</header><text>For purposes of this clause, the term <quote>qualifying resident</quote> means a full-time equivalent resident who—</text> 
<item id="H3B13AC1B61924B018BB5F49E2B947162"><enum>(aa)</enum><text>was a qualifying student awarded a Pathway to Practice medical scholarship voucher under section 1899C; and</text></item> 
<item id="H270D821D25F64F1FB0E9FE7851EED878"><enum>(bb)</enum><text>graduated from a qualifying medical school.</text></item></subclause> 
<subclause id="HDDF7006F236846268D189FA677697BDA"><enum>(III)</enum><header>Applicable hospital or hospitals defined</header><text display-inline="yes-display-inline">For purposes of this clause, the term ‘applicable hospital or hospitals’ means any hospital that—</text> 
<item id="H59B08EC2DBC444B29457289098EFD2A6"><enum>(aa)</enum><text>has established an approved Rural and Underserved Pathway to Practice Medical Residency Training Program;</text></item> 
<item id="H66AD5AAB1E8045C9BA83D44CDB613C68"><enum>(bb)</enum><text display-inline="yes-display-inline">agrees to provide data to the Secretary with respect to where such residents practice medicine or participate in fellowships following their residencies; and</text></item> 
<item id="HB972AF7F664E4856B3AE894C3081518A"><enum>(cc)</enum><text>agrees to promote community-based training of residents under such program, as appropriate.</text></item></subclause> 
<subclause id="H9990B0C5762C43F3903418DB6A6ECEDD"><enum>(IV)</enum><header>Rural and Underserved Pathway to Practice Medical Residency Training Program defined</header><text display-inline="yes-display-inline">For purposes of this clause, the term <quote>Rural and Underserved Pathway to Practice Medical Residency Training Program</quote> means an approved medical residency training program that has been recognized by the Accreditation Council for Graduate Medical Education as meeting the following requirements:</text> 
<item id="H24154944201F457D87E948A31FAFB5BA"><enum>(aa)</enum><text display-inline="yes-display-inline">Such program provides mentorships for residents.</text></item> 
<item id="HBBD3051050CC46858B1F02163272B80F"><enum>(bb)</enum><text>Such program includes cultural or structural competency as part of the training of residents under such program.</text></item> 
<item id="H3972E783FE3B46FD90294C6366F158C3"><enum>(cc)</enum><text display-inline="yes-display-inline">The program has a demonstrated record of training medical students in health professional shortage areas (as defined in section 332(a)(1)(A) of the Public Health Service Act).</text></item></subclause> 
<subclause id="H34040BB8253142E3BE43AD1D6E40E643"><enum>(V)</enum><header>Other definitions</header> 
<item id="H8CBFEB9D5708406BBECCA32A38F61BBA"><enum>(aa)</enum><header>Health professional shortage area</header><text display-inline="yes-display-inline">The team <quote>health professional shortage area</quote> has the meaning given such term in subparagraphs (A) or (B) of section 332(a)(1) of the Public Health Service Act.</text></item> 
<item id="H05EAB4EA20DB498A808014ACC8A20982"><enum>(bb)</enum><header>Medical underserved area</header><text>The term <quote>medically underserved area</quote> means an area designated pursuant to section 330(b)(3)(A) of the Public Health Service Act.</text></item> 
<item id="HFA3E0E985EB94C80812655E3083E0267"><enum>(cc)</enum><header>Qualifying medical school</header><text display-inline="yes-display-inline">The term <quote>qualifying medical school</quote> has the meaning given such term in section 1899C(e)(6).</text></item> 
<item id="H0DDD9D92A1D743E2BE5B386E5413815F"><enum>(dd)</enum><header>Qualifying medical student</header><text>The term <quote>qualifying medical student</quote> has the meaning given such term in section 1899C(b).</text></item> 
<item id="HCF57D5F4541E4ABBBE30DD046A206F31"><enum>(ee)</enum><header>Rural Area</header><text>The term <quote>rural area</quote> has the meaning given such term in section 1886(d)(2)(D).</text></item></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section></part> 
<part id="HA8C566E3D44A476DB7EBF682605A5090"><enum>5</enum><header>Higher education</header> 
<section id="H46A227338CAE496BB22BA7465B896C45"><enum>137501.</enum><header>Credit for public university research infrastructure</header> 
<subsection commented="no" id="H9B51C4F7E09C40ACB0599C759A355D44"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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:</text> 
<quoted-block display-inline="no-display-inline" id="HC2521761B5A8438EB2668DD29345132D" style="OLC"> 
<section commented="no" id="HC0AA2AB095CD48C180FA9470CCFA4042"><enum>45AA.</enum><header>Public university research infrastructure credit</header> 
<subsection commented="no" id="HD8E67F26AB0D488EAE6D1CAAD082992C"><enum>(a)</enum><header>Allowance of credit</header><text display-inline="yes-display-inline">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. </text></subsection> 
<subsection id="HB046E00809964B9DBB699D80839DB5B6"><enum>(b)</enum><header>Qualified cash contribution</header> 
<paragraph id="H924D8C212B964B158C02C37C261A7F36" commented="no"><enum>(1)</enum><header>In general</header> 
<subparagraph id="H2B98A0F1C2A340BD865A4D15DB061B97"><enum>(A)</enum><header>Defined</header><text display-inline="yes-display-inline">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).</text></subparagraph> 
<subparagraph id="HB240805749304379AEF21E691B825C07"><enum>(B)</enum><header>Qualified cash contributions taken into account for purposes of charitable contribution limitations</header><text display-inline="yes-display-inline">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).</text></subparagraph></paragraph> 
<paragraph id="HE15F9A66C49248A1941E78E9091F919A" commented="no"><enum>(2)</enum><header>Designation required</header><text>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). </text></paragraph></subsection> 
<subsection id="HDDA921B92B3E45CD814C7134F55B32E4"><enum>(c)</enum><header>Definitions</header><text display-inline="yes-display-inline">For purposes of this section—</text> 
<paragraph id="H52798B6EE25B4808AA2580DBC118C940"><enum>(1)</enum><header>Qualifying project</header><text>The term <quote>qualifying project</quote> means a project to purchase, construct, or improve research infrastructure property.</text></paragraph> 
<paragraph id="HC97E190995714F3BB8CCEC5588441D62"><enum>(2)</enum><header>Research infrastructure property</header><text display-inline="yes-display-inline">The term <quote>research infrastructure property</quote> 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.</text></paragraph> 
<paragraph id="H9746C119074A467193C0FC634AE04420"><enum>(3)</enum><header>Eligible educational institution</header><text display-inline="yes-display-inline">The term <term>eligible educational institution</term> means—</text> 
<subparagraph id="HBA58C93809254B7791817F0028E5931B"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HE984CA2EC5E5425AA9274BCAEF018914"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="HB35C6BDADF2742E79C4C3F3C5CD75129"><enum>(4)</enum><header>Certified educational institution</header><text>The term <quote>certified educational institution</quote> means an eligible educational institution which has been allocated a credit amount for a qualifying project and—</text> 
<subparagraph id="H5F311E1AF5054212B17D3FA276183AE9"><enum>(A)</enum><text>has received a certification for such project under subsection (d)(2), and</text></subparagraph> 
<subparagraph id="HBD92ABB823314086835CBF0B98B84D24"><enum>(B)</enum><text>designates credit amounts to taxpayers for qualifying cash contributions toward such project under subsection (d)(4). </text></subparagraph></paragraph></subsection> 
<subsection id="H4A730C78D7704423B5CA113DA381AEBB"><enum>(d)</enum><header>Qualifying university research infrastructure program</header> 
<paragraph id="H2D689E1AEECF40E7907A5EAD2A0E8897"><enum>(1)</enum><header>Establishment</header> 
<subparagraph id="HDFC8B50CA54B4F3290715A38D23BC725"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Not later than 180 days after the date of the enactment of this section, the Secretary, after consultation with the Secretary of Education, shall establish a program to—</text> 
<clause id="H6E341E4B4DE240888FAD6EA35AF01BD6"><enum>(i)</enum><text>certify and allocate credit amounts for qualifying projects to eligible educational institutions, and</text></clause> 
<clause id="H01CBDB265D3A4B0D9D258EC2AA8105D0" commented="no"><enum>(ii)</enum><text display-inline="yes-display-inline">allow certified educational institutions to designate cash contributions for qualifying projects of such certified educational institutions as qualified cash contributions.</text></clause></subparagraph> 
<subparagraph id="H0C9D95F5DABF43E5A508D0C8D9BA6496" display-inline="no-display-inline"><enum>(B)</enum><header>Limitations</header> 
<clause id="HDF76C7C48D7441DE92DFA6839883A855"><enum>(i)</enum><header>Allocation limitation per institution</header><text>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.</text></clause> 
<clause id="H2BFFC6D8BD174928BCE806134862EF01"><enum>(ii)</enum><header>Overall allocation limitation</header> 
<subclause id="HCCFA00D510704A439F2194C204C9E9D2"><enum>(I)</enum><header>In general</header><text>The total amount of qualifying project credit amounts that may be allocated under subparagraph (A)(i) shall not exceed—</text> 
<item id="HE2BD0A06592E4BAC8C350C294D9C0789"><enum>(aa)</enum><text>$500,000,000 for each of calendar years 2022, 2023, 2024, 2025, and 2026, and</text></item> 
<item id="H395A1B940381451C85EC9CE301CDFA73"><enum>(bb)</enum><text>$0 for each subsequent year.</text></item></subclause> 
<subclause id="H150BA9D6CBD24C8DB89DC2034490754D"><enum>(II)</enum><header>Rollover of unallocated credit amounts</header><text display-inline="yes-display-inline">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.</text></subclause></clause> 
<clause id="H9AF3D08030E2428B974BA43532FEBA70"><enum>(iii)</enum><header>Designation limitation</header><text display-inline="yes-display-inline">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). </text></clause></subparagraph></paragraph> 
<paragraph id="HE5ABCB3409A045D997818C72C4F48405"><enum>(2)</enum><header>Certification application</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="HF8515B18E3AA41E0B26E304495E6DF61"><enum>(3)</enum><header>Selection criteria for allocations to eligible educational institutions</header><text display-inline="yes-display-inline">The Secretary, after consultation with the Secretary of Education, shall select applications from eligible educational institutions—</text> 
<subparagraph id="H0D49C8ED49174AC58F241F2C48DAE10F"><enum>(A)</enum><text display-inline="yes-display-inline">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 </text></subparagraph> 
<subparagraph id="H270945C3B97C4E138D757723DE97B060"><enum>(B)</enum><text display-inline="yes-display-inline">in a manner that ensures consideration is given to eligible educational institutions with full-time student populations of less than 12,000.</text></subparagraph></paragraph> 
<paragraph id="HC77E59F4F3CC43AD8269F6D05C5A3C98"><enum>(4)</enum><header>Designation of qualified cash contributions to taxpayers</header><text>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.</text></paragraph> 
<paragraph id="H9FA35BC63E8849A8A792245FCAA5093B"><enum>(5)</enum><header>Disclosure of allocations and designations</header> 
<subparagraph id="H190F03952F724B9DA0DA636000CEFBD7"><enum>(A)</enum><header>Allocations</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H9D286FB0446C4B87A51B781839CBF412"><enum>(B)</enum><header>Designations</header><text display-inline="yes-display-inline">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. </text></subparagraph></paragraph></subsection> 
<subsection id="H98FBC11AA3C245A2AAC19D9FB52BC1A5"><enum>(e)</enum><header>Regulations and guidance</header><text display-inline="yes-display-inline">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—</text> 
<paragraph id="H264EDBD49EC84A07B0E8F1611A46C77B"><enum>(1)</enum><text>prevention of abuse,</text></paragraph> 
<paragraph id="H6AB5F69A58764151866762295EF34120"><enum>(2)</enum><text>establishment of reporting requirements, </text></paragraph> 
<paragraph id="HC50109FC9E5C4B5DABD4952444B69EB0"><enum>(3)</enum><text>establishment of selection criteria for applications, and</text></paragraph> 
<paragraph id="H8DB5D777BF2A42A6B56C7D67AD88288C"><enum>(4)</enum><text>disclosure of allocations.</text></paragraph></subsection> 
<subsection id="HBA43B28909834D6EB6EBFC24A7AFB372"><enum>(f)</enum><header>Penalty for noncompliance</header> 
<paragraph id="H48FA9F04D2F6467ABE4904094E61E9A1" commented="no"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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: </text> 
<subparagraph id="HFC310C378B184DE2B2DFFD34497B5FA2"><enum>(A)</enum><header>General rule</header><text>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.</text></subparagraph> 
<subparagraph id="HAF4773C8A7234708BA08D40D848DB6CD"><enum>(B)</enum><header>Rule for unused credit amounts</header><text display-inline="yes-display-inline">In the case of unused credit amounts described under paragraph (2)(A) and identified pursuant to subsection (g), the Secretary shall reallocate any portion of such unused credit amounts to certified educational institutions in lieu of imposing the general rule under subparagraph (A). </text></subparagraph></paragraph> 
<paragraph id="H3EC9E5C781D547998513109DBFF319BD"><enum>(2)</enum><header>Noncompliance event</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <quote>noncompliance event</quote> means, with respect to a credit amount allocated to a certified educational institution—</text> 
<subparagraph id="HC1C672B360D0417DA44C639CB6C2DC67"><enum>(A)</enum><text display-inline="yes-display-inline">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,</text></subparagraph> 
<subparagraph id="H1EAE99833A0E464EB91D826D17078E6D"><enum>(B)</enum><text>a qualifying project with respect to which such credit amount was allocated is not placed in service within either—</text> 
<clause id="H688FB6BCB1C74BBEBA7CAF7BA1A146A6"><enum>(i)</enum><text>4 years after December 31 of the year such credit amount is allocated, or</text></clause> 
<clause id="HF9B1CF47475A473EA35A5B5F98785A85"><enum>(ii)</enum><text>a period of time that the Secretary determines is appropriate, or </text></clause></subparagraph> 
<subparagraph id="H4F8D482E90C34032B5258FB22097E81C" commented="no"><enum>(C)</enum><text>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. </text></subparagraph></paragraph></subsection> 
<subsection id="H944ED08E26DF47C2B13660C53D11893A" commented="no"><enum>(g)</enum><header>Review and reallocation of credit amounts</header> 
<paragraph id="H3CD9D24FF10440DE87054484583F8917" commented="no"><enum>(1)</enum><header>Review</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H847072BE057940159D43BBE825220A93" commented="no"><enum>(2)</enum><header>Reallocation</header> 
<subparagraph id="H0493ECDEE4C04DA1AD1F09C86DCB19D6" commented="no"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H5BDFAF51E86748E59AE4A55F407E1E9F" commented="no"><enum>(B)</enum><header>Additional program</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H0F6D759A4E2B41688A7AC63329DABFDE"><enum>(C)</enum><header>Deadline for reallocation</header><text>The Secretary shall not certify any project, or reallocate any credit amount, pursuant to this paragraph after December 31, 2031.</text></subparagraph></paragraph></subsection> 
<subsection id="HB648B9971CE44B3A90B40861C42B3DBF"><enum>(h)</enum><header>Denial of double benefit</header><text>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.</text></subsection> 
<subsection id="HB35E714B96384073B4F1F2AC520BAFD3" commented="no"><enum>(i)</enum><header>Rule for trusts and estates</header><text>For purposes of this section, rules similar to the rules of subsection (d) of section 52 shall apply. </text></subsection> 
<subsection id="H350C8E9932784BB28284AF1C323E99D5"><enum>(j)</enum><header>Termination</header><text>This section shall not apply to qualified cash contributions made after December 31, 2033. </text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection commented="no" id="H832C7ADF999C4987A56C52193C160F1A"><enum>(b)</enum><header>Credit made part of general business credit</header><text>Subsection (b) of section 38, as amended by the preceding provisions of this Act, is amended by striking <quote>plus</quote> at the end of paragraph (41), by striking the period at the end of paragraph (42) and inserting <quote>, plus</quote>, and by adding at the end the following new paragraph:</text> 
<quoted-block display-inline="no-display-inline" id="H457010BB33274451B3039543D9709D71" style="OLC"> 
<paragraph commented="no" id="HAD6B266CB320471CB79E40AF724932ED"><enum>(43)</enum><text display-inline="yes-display-inline">the public university research infrastructure credit determined under section 45AA.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection commented="no" id="H8932717DA6B94D45B99D4B1CAA141B55"><enum>(c)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">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:</text> 
<toc regeneration="no-regeneration"> 
<toc-entry level="section"><quote>Sec. 45AA. Public university research infrastructure credit.</quote>.</toc-entry></toc></subsection> 
<subsection commented="no" id="H89C2FBA6B77642B48AFC6CF038D0BC68"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to qualified cash contributions made after December 31, 2021.</text></subsection></section> 
<section id="HA5F48DF3A4F1480B9DDFC259B33ADDFE" section-type="subsequent-section"><enum>137502.</enum><header>Modification of excise tax on investment income of private colleges and universities</header> 
<subsection id="H228CB5554FDC4EEDB20E987969A74A41"><enum>(a)</enum><header>Phaseout of investment income excise tax for private colleges and universities providing sufficient grants and scholarships</header><text display-inline="yes-display-inline">Section 4968 is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="H3C99F0C9DE964D94B249EFFC0CF267C6" display-inline="no-display-inline"> 
<subsection id="H1C9BD8E02FC24ACBB5422C39586A4C22"><enum>(e)</enum><header>Phaseout for institutions providing qualified aid</header> 
<paragraph id="HC65ACADA8B614110A4CBE5B1293CB360"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The amount of tax imposed by subsection (a) (determined without regard to this subsection) shall be reduced (but not below zero) by the amount which bears the same ratio to such amount of tax (as so determined) as—</text> 
<subparagraph id="HE86C5779F1FF41529DEF94A4452EAC21"><enum>(A)</enum><text>the excess (if any) of—</text> 
<clause id="HEBF9B854A2AD435D9EF9855C7770FD0B"><enum>(i)</enum><text>the aggregate amount of qualified aid awards provided by the institution to its first-time, full-time undergraduate students for academic periods beginning during the taxable year, over</text></clause> 
<clause id="HF14AD925E8474403A8F5E85FF40BFFFB"><enum>(ii)</enum><text>an amount equal to 20 percent of the aggregate undergraduate tuition and fees received by the institution from first-time, full-time undergraduate students for such academic periods, bears to</text></clause></subparagraph> 
<subparagraph id="H81D373E1E20A4561B7220591CC24AF22"><enum>(B)</enum><text>an amount equal to 13 percent of such aggregate undergraduate tuition and fees so received.</text></subparagraph></paragraph> 
<paragraph id="H69F60A564C72466293E08F2D4E549E0C"><enum>(2)</enum><header>Institution must meet reporting requirement</header> 
<subparagraph id="HD9708344F9B24E66A9BB707E7A9A0DD8"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Paragraph (1) shall not apply to an applicable educational institution for a taxable year unless such institution furnishes to the Secretary, and makes widely available, a statement detailing the average aggregate amount of Federal student loans received by a student for attendance at the institution, averaged among each of the following groups of first-time, full-time undergraduate students who during the taxable year completed a course of study for which the institution awarded a baccalaureate degree:</text> 
<clause id="HB9D6D71F3C004631A270903C0746B90C"><enum>(i)</enum><text>All such students.</text></clause> 
<clause id="H6149390562E9490C8CEB179EBAD4BB6C"><enum>(ii)</enum><text display-inline="yes-display-inline">The students who have been awarded a Federal Pell Grant under subpart 1 of part A of title IV of the Higher Education Act of 1965 for attendance at the institution.</text></clause> 
<clause id="H756909BE68AB47C683C335BEC664EA58"><enum>(iii)</enum><text>The students who received work-study assistance under part C of title IV of such Act for attendance at such institution.</text></clause> 
<clause id="H7C1F96A6B25C4210A2CC8EA4FA948856"><enum>(iv)</enum><text>The students who were provided such Federal student loans.</text></clause></subparagraph> 
<subparagraph id="HEE50087CE6BE499D99860FA4E4FE437A"><enum>(B)</enum><header>Form and manner for report</header><text>Such statement shall be furnished at such time and in such form and manner, and made widely available, under such regulations or guidance as the Secretary may prescribe.</text></subparagraph> 
<subparagraph id="H52C523DF2A314EAB98DC23E938626CBE"><enum>(C)</enum><header>Federal student loans</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>Federal student loans</quote> means a loan made under part D of title IV of the Higher Education Act of 1965, except such term does not include a Federal Direct PLUS Loan made on behalf of a dependent student.</text></subparagraph></paragraph> 
<paragraph id="HA3F79494C8144B92A295A674F8E147DC"><enum>(3)</enum><header>Other definitions</header><text display-inline="yes-display-inline">For purposes of this subsection—</text> 
<subparagraph id="HFB7C1522704542F4BC93270CC20A8B0C"><enum>(A)</enum><header>First-time, full-time undergraduate student</header><text display-inline="yes-display-inline">The term <quote>first-time, full-time undergraduate student</quote> shall have the same meaning as when used in section 132 of the Higher Education Act of 1965.</text></subparagraph> 
<subparagraph id="H2E951AE73B674270976AB776A842642F"><enum>(B)</enum><header>Qualified aid awards</header><text display-inline="yes-display-inline">The term <quote>qualified aid awards</quote> means, with respect to any applicable educational institution, grants and scholarships to the extent used for undergraduate tuition and fees. </text></subparagraph> 
<subparagraph id="HAB859A42399F40C69ECDDE753D65AAB0"><enum>(C)</enum><header>Undergraduate tuition and fees</header><text display-inline="yes-display-inline">The term <quote>undergraduate tuition and fees</quote> means, with respect to any institution, the tuition and fees required for the enrollment or attendance of a student as an undergraduate student at the institution.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HD4A12114EB1A4B46B3F8919ABE810681"><enum>(b)</enum><header>Inflation adjustment to per student asset threshold</header><text display-inline="yes-display-inline">Section 4968(b) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HC8047C9BB7AF4423B440B557E31C3976" display-inline="no-display-inline"> 
<paragraph id="HD1F6BA48957245FB834103E378650B39"><enum>(3)</enum><header>Inflation adjustment</header><text display-inline="yes-display-inline">In the case of any taxable year beginning after 2022, the dollar amount in paragraph (1)(D) shall be increased by an amount equal to—</text> 
<subparagraph id="HD16253BC3A384411B4ACF81491359546"><enum>(A)</enum><text>such dollar amount, multiplied by</text></subparagraph> 
<subparagraph id="HFD8985A3FD014CEB868A91CA0C5E93CD"><enum>(B)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>calendar year 2021</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text></subparagraph><continuation-text continuation-text-level="paragraph">If any increase determined under this paragraph is not a multiple of $1,000, such increase shall be rounded to the nearest multiple of $1,000.</continuation-text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H134AEB960E024AF7B73C4E30D171386E"><enum>(c)</enum><header>Clarification of <enum-in-header>500</enum-in-header> student threshold</header><text>Section 4968(b)(1)(A) is amended by inserting <quote>below the graduate level</quote> after <quote>500 tuition-paying students</quote>. </text></subsection> 
<subsection id="HE60F8C73BAD642AD82F786C2F6F0F0ED"><enum>(d)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="HB05D5A9371994EBC98B0AF195BB893A6"><enum>137503.</enum><header>Treatment of Federal Pell Grants for income tax purposes</header> 
<subsection id="HEE0B9ED06CF64FDEB1E6227F1245E9F3"><enum>(a)</enum><header>Exclusion from gross income</header><text display-inline="yes-display-inline">Section 117(b)(1) is amended by striking <quote>received by an individual</quote> and all that follows and inserting </text> 
<quoted-block style="OLC" id="H56DAC46078284ACA8B9C07526CA0F38C" display-inline="yes-display-inline"><text display-inline="yes-display-inline">received by an individual—</text> 
<subparagraph id="HA957AA3E27B644CF92A4B3CE59457C45"><enum>(A)</enum><text display-inline="yes-display-inline">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, or</text></subparagraph> 
<subparagraph id="HF8F8CC4ACCEB4374B3861197AAB5A007"><enum>(B)</enum><text>as a Federal Pell Grant under section 401 of the Higher Education Act of 1965.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H3DA7DA822C6C421DBF273B19A8DD90A3"><enum>(b)</enum><header>Treatment for purposes of American Opportunity Tax Credit and Lifetime Learning Credit</header><text>Section 25A(g)(2) is amended—</text> 
<paragraph id="H48FBCA8E58D2450387AD45AED4631158"><enum>(1)</enum><text>in subparagraph (A), by inserting <quote>described in section 117(b)(1)(A)</quote> after <quote>a qualified scholarship</quote>, and</text></paragraph> 
<paragraph id="HD03AF43D3B824AF7B446D38F1B51308F"><enum>(2)</enum><text>in subparagraph (C), by inserting <quote>or Federal Pell Grant under section 401 of the Higher Education Act of 1965</quote> after <quote>within the meaning of section 102(a)</quote>. </text></paragraph></subsection> 
<subsection id="HF87894994D3043949C15885BFE6E2E45"><enum>(c)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="H2FE719D4C2C04C60AF5B07E383750911"><enum>137504.</enum><header>Repeal of denial of American Opportunity Tax Credit on basis of felony drug conviction</header> 
<subsection id="HF3FE48CABED141F6BAABE1F53D2A98D7"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 25A(b)(2) is amended by striking subparagraph (D).</text></subsection> 
<subsection id="HB17C63979D8640F19ECD3E875A5FEC70"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section></part></subtitle> 
<subtitle id="HD9A430CFD2A24C8EBBD0B5A15C1BDD29"><enum>G</enum><header>Responsibly Funding Our Priorities</header> 
<section id="H46701FB9447B41BA890BD71BEB7A7185"><enum>138001.</enum><header>Amendment of 1986 Code</header><text display-inline="no-display-inline">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.</text></section> 
<part id="HEC0E65BB94AF48C58453876944E3CE26"><enum>1</enum><header>Corporate and International Tax Reforms</header> 
<subpart id="H9A818513165448738070074C3EF3A37B"><enum>A</enum><header>Corporate provisions</header> 
<section id="H9CAF8D0DBC184033ADC3DB232F97F779"><enum>138101.</enum><header>Corporate alternative minimum tax</header> 
<subsection id="H809AFE98D2874FFAA772BC3FF69EFF53"><enum>(a)</enum><header>Imposition of tax</header> 
<paragraph id="HC273651EA7824E4280C8C38D18236405"><enum>(1)</enum><header>In general</header><text>Paragraph (2) of section 55(b) is amended to read as follows:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H513FCE68F3624553A53E172CF1084B82"> 
<paragraph id="HB60865056795452FA4CE04A3A2D62518"><enum>(2)</enum><header>Corporations</header> 
<subparagraph id="H856797FB7A9A44A8A429660DC3F7BDEA"><enum>(A)</enum><header>Applicable corporations</header><text>In the case of an applicable corporation, the tentative minimum tax for the taxable year shall be the excess of—</text> 
<clause id="HBC020232756B40CBBD36426AD1886057"><enum>(i)</enum><text>15 percent of the adjusted financial statement income for the taxable year (as determined under section 56A), over</text></clause> 
<clause id="HEDE8CCC0642444A695A71A7E039903AB" commented="no"><enum>(ii)</enum><text>the corporate AMT foreign tax credit for the taxable year. </text></clause></subparagraph> 
<subparagraph id="H9808F33C5F62484EA6F04CC74FF6FD27"><enum>(B)</enum><header>Other corporations</header><text>In the case of any corporation which is not an applicable corporation, the tentative minimum tax for the taxable year shall be zero.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H1A07FC8BE8784105A372E1FCD415E0A5"><enum>(2)</enum><header>Applicable corporation</header><text>Section 59 is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H6258F2180EAF41C2BC68DE4D40795159"> 
<subsection id="H0B8C0DC1CDC843B18F79F12891349135"><enum>(k)</enum><header>Applicable corporation</header><text>For purposes of this part—</text> 
<paragraph id="HEE5614EBB90742E2A8C7185E37EF3561"><enum>(1)</enum><header>Applicable corporation defined</header> 
<subparagraph id="H7E0BE6D2172B498AB7B9DB856F8972A1"><enum>(A)</enum><header>In general</header><text>The term <term>applicable corporation</term> means any corporation (other than an S corporation, a regulated investment company, or a real estate investment trust) which, for any applicable 3-taxable year period—</text> 
<clause id="H2CDAA99C5B8046EF87430D09EA7881ED"><enum>(i)</enum><text>has the average annual adjusted financial statement income which is greater than $1,000,000,000, and</text></clause> 
<clause id="HC5A067D2BE824EB99234532A7637E7D2"><enum>(ii)</enum><text>in the case of a corporation described in paragraph (2), has an average annual adjusted financial statement income (determined without regard to the application of paragraph (2)) which is $100,000,000 or more.</text></clause></subparagraph> 
<subparagraph id="H9D7FA2F08C4848248B2C8876B978BF01" commented="no"><enum>(B)</enum><header>Applicable 3-taxable year period</header><text>For purposes of this paragraph, the term <term>applicable 3-taxable-year period</term> means, with respect to any corporation for any taxable year, any 3 consecutive taxable years of such corporation occurring during the period ending with the taxable year which precedes such taxable year. For purposes of the preceding sentence, only taxable years ending after December 31, 2019, shall be taken into account. </text></subparagraph> 
<subparagraph id="H80ABBB3BE7D246CE875DE5F6EAA2EC3B"><enum>(C)</enum><header>Exception</header><text>Notwithstanding subparagraph (A), the term <term>applicable corporation</term> shall not include any corporation which otherwise meets the requirements of subparagraph (A) if—</text> 
<clause id="H1A165A367F4C4606962CD33FBA340951"><enum>(i)</enum><text>such corporation—</text> 
<subclause id="HFC2C4FD1607C496EBAB5CF9EC057644B"><enum>(I)</enum><text>has a change in ownership, or</text></subclause> 
<subclause id="HDF6D785A3E0E4EB6A3C2D5E5C6DA6FAC"><enum>(II)</enum><text>has a consistent reduction in adjusted financial statement income below the dollar amounts applicable to such corporation under subparagraph (A), and</text></subclause></clause> 
<clause id="H032CC4141AD84C12AF3A1CC8560DB24E"><enum>(ii)</enum><text>the Secretary determines that it would not be appropriate to continue to treat such corporation as an applicable corporation.</text></clause><continuation-text continuation-text-level="subparagraph">The preceding sentence shall not apply to any corporation if, after the Secretary makes the determination described in clause (ii), such corporation meets the requirements of subparagraph (A) for any applicable 3-taxable year period beginning after the first taxable year for which the determination applies.</continuation-text></subparagraph> 
<subparagraph id="H1FC1F23311A540D8898C408A742EE40F" commented="no"><enum>(D)</enum><header>Special rules for determining average annual adjusted financial statement income</header><text>Solely for purposes of determining the average annual adjusted financial statement income of a corporation for any period—</text> 
<clause commented="no" id="H5E02A41B6EB04FD89815D2F1EBC98190"><enum>(i)</enum><text>all persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as 1 person, except that in applying section 1563 for purposes of section 52, the exceptions under subparagraphs (C) and (D) of section 1563(b)(2) shall be disregarded, </text></clause> 
<clause commented="no" id="H11B521D1FE2A4E4AAEE95DAB7D3805C2"><enum>(ii)</enum><text>in the case of a foreign corporation, only income described in section 56A(c)(3) and income that is, or is treated as, effectively connected with the conduct of a trade or business in the United States) shall be taken into account. </text></clause></subparagraph> 
<subparagraph commented="no" id="HFAD935AEC7404382A9F5DB14CCC46FF0"><enum>(E)</enum><header>Other special rules</header> 
<clause commented="no" id="H753BEC40EE0C4B7D83229504C55C6AD3"><enum>(i)</enum><header>Corporations in existence for less than 3 years</header><text>If the corporation was in existence for less than 3-taxable years, subparagraph (B) shall be applied by substituting the number of taxable years for which the corporation was in existence for <quote>3</quote>.</text></clause> 
<clause id="H5E5B026999044C348E2CA7097F9B7F55"><enum>(ii)</enum><header>Short taxable years</header><text>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. </text></clause> 
<clause id="HFCB21EE975C14E9D9A5E52F486C1D45D"><enum>(iii)</enum><header>Treatment of predecessors</header><text>Any reference in this subparagraph to a corporation shall include a reference to any predecessor of such corporation. </text></clause></subparagraph></paragraph> 
<paragraph id="H0FB46948E4984B1597007D944363D399"><enum>(2)</enum><header>Special rule for foreign-parented corporations</header> 
<subparagraph id="H7D717ED14BD94B6FB1B7A342E70006EE"><enum>(A)</enum><header>In general</header><text>Solely for purposes of determining whether a corporation is an applicable corporation under paragraph (1), 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. </text></subparagraph> 
<subparagraph id="H927E3B3197064D2D8928798D6AE6C97E"><enum>(B)</enum><header>International financial reporting group</header><text>For purposes of this subparagraph (A), the term <term>international financial reporting group</term> means, with respect to any reporting year, two or more entities if—</text> 
<clause id="H5BCF66CD97514BBAB6B70BC9387A372C"><enum>(i)</enum><text>either—</text> 
<subclause id="HE75BBC5913FB4FBCABF8AF8A457FB5AF"><enum>(I)</enum><text>at least one entity is a foreign corporation engaged in a trade or business within the United States, or</text></subclause> 
<subclause id="H6A3DA5078D444402A45D08A8DC1916EE"><enum>(II)</enum><text>at least one entity is a domestic corporation and another entity is a foreign corporation, and</text></subclause></clause> 
<clause id="HCC49C910F0D4474C87143BDF5E87DA38"><enum>(ii)</enum><text>such entities are included in the same applicable financial statement with respect to such year. </text></clause></subparagraph></paragraph> 
<paragraph commented="no" id="H996A2E6282EF4786B4F07C508C63FA34"><enum>(3)</enum><header>Regulations and other guidance</header><text>The Secretary shall provide regulations and other guidance for the purposes of carrying out this subsection, including regulations or other guidance—</text> 
<subparagraph commented="no" id="H226AB9D196004B23B21C354D52A38985"><enum>(A)</enum><text>providing a simplified method for determining whether a corporation meets the requirements of paragraph (1), and</text></subparagraph> 
<subparagraph commented="no" id="H1FFE693103424A2FA59BF862946181D9"><enum>'(B)</enum><text>addressing the application of this subsection to a corporation that experiences a change in ownership.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H09960455A84143F6B95711A9E62446E3"><enum>(3)</enum><header>Reduction for base erosion and anti-abuse tax</header><text>Section 55(a)(2) is amended by inserting <quote>plus, in the case of an applicable corporation (as defined in subsection (b)(2)), the tax imposed by section 59A</quote> before the period at the end.</text></paragraph> 
<paragraph id="H43C2A7A1A21743F08BCAFB54E306F929"><enum>(4)</enum><header>Conforming amendments</header> 
<subparagraph id="H5118176271224D7B9769436FEE5C4341"><enum>(A)</enum><text>Section 55(a) is amended by striking <quote>In the case of a taxpayer other than a corporation, there</quote> and inserting <quote>There</quote>.</text></subparagraph> 
<subparagraph id="HCF743E98E853432DB4740318554BEAA9"><enum>(B)</enum> 
<clause commented="no" display-inline="yes-display-inline" id="H13B21A667DBB46DB94DD1F58981C6335"><enum>(i)</enum><text>Section 55(b)(1) is amended—</text> 
<subclause id="H4D73CAD424914433A5F8B4E0045EC953" indent="up1"><enum>(I)</enum><text display-inline="yes-display-inline">by striking so much as precedes subparagraph (A) and inserting the following:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HC0B466E591E34311B82797E8894D06C6"> 
<paragraph id="H9CBD87226CC54016A1D5A3AD5AE02C10"><enum>(1)</enum><header>Noncorporate taxpayers</header><text>In the case of a taxpayer other than a corporation—</text></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block></subclause> 
<subclause id="H329D291CDB164192923715D6774CADAB" indent="up1"><enum>(II)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H2FEB1EDE2B004302852B584656B3E750"> 
<subparagraph id="H1AB1C5656CDF45008396D2B98C1AE0D6"><enum>(D)</enum><header>Alternative minimum taxable income</header><text>The term <term>alternative minimum taxable income</term> means the taxable income of the taxpayer for the taxable year—</text> 
<clause id="H5A0AC6A4561F412EB0BD84710BEE8590"><enum>(i)</enum><text>determined with the adjustments provided in section 56 and section 58, and</text></clause> 
<clause id="H956C987BA815444493B0E24C96989DCE"><enum>(ii)</enum><text>increased by the amount of the items of tax preference described in section 57.</text></clause><continuation-text continuation-text-level="subparagraph">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).</continuation-text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subclause></clause> 
<clause id="H015ED6AA99914B5BA37D00E6BFAE20EE" indent="up1"><enum>(ii)</enum><text>Section 860E(a)(4) is amended by striking <quote>55(b)(2)</quote> and inserting <quote>55(b)(1)(D)</quote>.</text></clause> 
<clause indent="up1" id="H361F5E111E9D41F09D2685EBC070D28B"><enum>(iii)</enum><text>Section 897(a)(2)(A)(i) is amended by striking <quote>55(b)(2)</quote> and inserting <quote>55(b)(1)(D)</quote>.</text></clause></subparagraph> 
<subparagraph commented="no" id="HDE740B82AC48414A8B017DB2228E3C62"><enum>(C)</enum><text>Section 11(d) is amended by striking <quote>the tax imposed by subsection (a)</quote> and inserting <quote>the taxes imposed by subsection (a) and section 55</quote>.</text></subparagraph> 
<subparagraph commented="no" id="HF526AF531D6F4F2C8F35DD5E19B86734"><enum>(D)</enum><text>Section 12 is amended by adding at the end the following new paragraph:</text> 
<quoted-block display-inline="no-display-inline" id="H6301F083215242F3B0A08F32888949A0" style="OLC"> 
<paragraph id="HDA7CC6D18CDA493081F09347AF3FD51A"><enum>(5)</enum><text>For alternative minimum tax, see section 55.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph commented="no" id="H66548278321145A0AAC1E37D4E19478F"><enum>(E)</enum><text>Section 882(a)(1) is amended by inserting <quote>, 55,</quote> after <quote>section 11</quote>.</text></subparagraph> 
<subparagraph commented="no" id="HE730884F627F41D18583037AA7F50E53"><enum>(F)</enum><text>Section 6425(c)(1)(A) is amended to read as follows:</text> 
<quoted-block display-inline="no-display-inline" id="H07694EC6C6BC44E1862A16CBD0CFBE1F" style="OLC"> 
<subparagraph id="HF9AD5E9DF0414D10810D8243ECE24FB2"><enum>(A)</enum><text>the sum of—</text> 
<clause id="HE19EC73B57AC4399A339E71CD991BA54"><enum>(i)</enum><text>the tax imposed by section 11 or subchapter L of chapter 1, whichever is applicable, plus</text></clause> 
<clause id="H93D954C762BD481C87F4DF484E961068"><enum>(ii)</enum><text>the tax imposed by section 55, plus</text></clause> 
<clause id="H8354B65B80F24C3D854ECC1B3308DA10"><enum>(iii)</enum><text>the tax imposed by section 59A, over</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph commented="no" id="HD8BFA5028E6A47AB8561C9FDD8E1E34D"><enum>(G)</enum><text>Section 6655(e)(2) is amended by inserting <quote>, adjusted financial statement income (as defined in section 56A),</quote> before <quote>and modified taxable income</quote> each place it appears in subparagraphs (A)(i) and (B)(i).</text></subparagraph> 
<subparagraph commented="no" id="H5FBC276FFDFA4729A44A180E81AC41D3"><enum>(H)</enum><text>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:</text> 
<quoted-block display-inline="no-display-inline" id="HD2738FD9DB824F218F53D8ADB92F891C" style="OLC"> 
<clause commented="no" id="H7F4122B7A7114DA4B879DC9D4EC882AC"><enum>(ii)</enum><text>the tax imposed by section 55,</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="H1667AAA293254F1EB9C4B6EC84911459"><enum>(b)</enum><header>Adjusted financial statement income</header> 
<paragraph id="H61EE4A2E331C451D8CCF56FF741D7066"><enum>(1)</enum><header>In general</header><text>Part VI of subchapter A of chapter 1 is amended by inserting after section 56 the following new section:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HDF336732FAF54E6A9DFB3EA2894A70BF"> 
<section id="H30385563FB154E53B05D98C3AA2E0FFA"><enum>56A.</enum><header>Adjusted financial statement income</header> 
<subsection id="H86C3019CB03C4CD6B0306196DAD5D0FA"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this part, the term <term>adjusted financial statement income</term> 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. </text></subsection> 
<subsection id="H97818850021949C5A6FCD4745C4EBF5D"><enum>(b)</enum><header>Applicable financial statement</header><text>For purposes of this section, the term <term>applicable financial statement</term> means, with respect to any taxable year, an applicable financial statement (as defined in section 451(b)(3)) which covers such taxable year.</text></subsection> 
<subsection id="H0F0BE38813F74E82B4D67A1AE962DEE9" commented="no"><enum>(c)</enum><header>General adjustments</header> 
<paragraph commented="no" id="H49A48474E3FD413FAB059C5CA9BB5BE6"><enum>(1)</enum><header>Statements covering different taxable years</header><text>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. </text></paragraph> 
<paragraph id="H7D6E307A96104014AEA535E860846AB0" commented="no"><enum>(2)</enum><header>Special rules for related corporations</header> 
<subparagraph commented="no" id="H6B6B9000F35840B5897ECB6F1A75234D"><enum>(A)</enum><header>Consolidated financial statements</header><text>If the financial results of a taxpayer are reported on the applicable financial statement for a group of entities, such statement shall be treated as the applicable financial statement of the taxpayer.</text></subparagraph> 
<subparagraph id="H07DC72A4BD77453B9E7C1158890614E6" commented="no"><enum>(B)</enum><header>Consolidated returns</header><text>If the taxpayer files a consolidated return for any taxable year, adjusted financial statement income 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.</text></subparagraph> 
<subparagraph id="H4F20974FCD1C4DC3A74D4A1EF1279FBF" commented="no"><enum>(C)</enum><header>Treatment of dividends and other amounts</header><text>In the case of any corporation which is not included on a consolidated return with the taxpayer, adjusted financial statement income 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 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. </text></subparagraph></paragraph> 
<paragraph commented="no" id="H316E80E5E399411A9817C0727ED1DCD2"><enum>(3)</enum><header>Adjustments to take into account certain items of foreign income</header> 
<subparagraph commented="no" id="H2EF99B7695F040E58EBD5CB40AB1C6A5"><enum>(A)</enum><header>Controlled foreign corporations</header> 
<clause commented="no" id="H767267ABA95145E59F0936CD7265C371"><enum>(i)</enum><header>In general</header><text>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. </text></clause> 
<clause commented="no" id="H21BE51F74F004FC882158C4F3341A4C8"><enum>(ii)</enum><header>Negative adjustments</header><text>In any case in which the adjustment determined under clause (i) would result in a negative adjustment for such taxable year—</text> 
<subclause commented="no" id="HA2BE2CB91FFE48ACB5B5027663D66EDF"><enum>(I)</enum><text>no adjustment shall be made under this subparagraph for such taxable year, and</text></subclause> 
<subclause commented="no" id="HA4C048D33EDC4BDDAC0B43A647E36D87"><enum>(II)</enum><text>the amount of the adjustment determined under this subparagraph for the succeeding taxable year (determined without regard to this subparagraph) shall be reduced by an amount equal to the negative adjustment for such taxable year. </text></subclause></clause></subparagraph> 
<subparagraph commented="no" id="H6311BAFD27BA4AC4A188A8FC1BAD380F"><enum>(B)</enum><header>Disregarded entities</header><text>Adjusted financial statement income shall be adjusted to take into account any adjusted financial statement income of a disregarded entity owned by the taxpayer that is not otherwise included on the applicable financial statement.</text></subparagraph></paragraph> 
<paragraph id="HF9AF3C5549CF4C5C977F4176E74277E1" commented="no"><enum>(4)</enum><header>Adjustments for certain taxes</header><text>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) imposed by any foreign country or possession of the United States, which are directly or indirectly taken into account on the taxpayer's applicable financial statement. The preceding sentence shall not apply to any such taxes imposed by a foreign country or possession of the United States if the taxpayer does not choose to take, to any extent, the benefits of section 901.</text></paragraph> 
<paragraph id="HD0E024D2077545D9BAFB98D24925896D"><enum>(5)</enum><header>Special rule for cooperatives</header><text>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.</text></paragraph> 
<paragraph id="H03CBCE2BA7484A20B82CC8BDAAA402E8"><enum>(6)</enum><header>Rules for Alaska Native Corporations</header><text>Adjusted financial statement income shall be appropriately adjusted to allow—</text> 
<subparagraph id="H2B019D9D415F45E18DC9AEEA72E2BC55"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HC355C7D194584E2DB2BD8B7C082AD620"><enum>(B)</enum><text>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. </text></subparagraph></paragraph> 
<paragraph id="H9C2FCAB11C1844C1B4AB9089E17172A1" commented="no"><enum>(7)</enum><header>Amounts attributable to elections for direct payment of certain credits</header><text>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.</text></paragraph> 
<paragraph id="HE798ADDCDA0749D98A20E3491A0F63B3" commented="no"><enum>(8)</enum><header>Consistent treatment of reasonable mortgage servicing income of a taxpayer other than a regulated investment company</header><text>Adjusted financial statement income shall be appropriately adjusted to provide that reasonable compensation (as determined by the Secretary) recognized in connection with a mortgage servicing contract shall not be taken into account earlier than when such income is taken into account under section 451.</text></paragraph> 
<paragraph id="HD09F1AC07AE1437A94E933949ADE480B"><enum>(9)</enum><header>Secretarial authority to adjust items</header><text>The Secretary shall issue regulations and 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—</text> 
<subparagraph id="H60E39B8526E749ABB7D8C92D0552CB78"><enum>(A)</enum><text>to prevent the omission or duplication of any item, and</text></subparagraph> 
<subparagraph id="HC00BC91291964529B610B5439547B44F" commented="no"><enum>(B)</enum><text>to carry out the principles of part II of subchapter C of this chapter (relating to corporate liquidations) and part III of subchapter C of this chapter (relating to corporate organizations and reorganizations).</text></subparagraph></paragraph></subsection> 
<subsection id="HDE765EBB496247E39D5AE9E1F95C0FAE"><enum>(d)</enum><header>Deduction for financial statement net operating loss</header> 
<paragraph id="H3CE4E8FC98904228B508E917B654528D"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph id="HC36EB3C5368048C297C9A1ECDDAE059A"><enum>(A)</enum><text>the aggregate amount of financial statement net operating loss carryovers to the taxable year, or</text></subparagraph> 
<subparagraph id="HDA24A23ACA564454BD42D28D4A7A9BE0"><enum>(B)</enum><text>80 percent of adjusted financial statement income computed without regard to the deduction allowable under this subsection.</text></subparagraph></paragraph> 
<paragraph id="H72EC212FB2CB41ECAD371629DBF3E1F2"><enum>(2)</enum><header>Financial statement net operating loss carryover</header><text>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 excess, if any, of the amount of such loss over the amount of such loss remaining after the application of paragraph (1).</text></paragraph> 
<paragraph id="H6CD53164EA4347C49E961B26A58371AF"><enum>(3)</enum><header>Financial statement net operating loss defined</header><text>For purposes of this subsection, the term <term>financial statement net operating loss</term> 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. </text></paragraph></subsection> 
<subsection id="H72374943CBD24156BC9CC44B7EF267CE"><enum>(e)</enum><header>Regulations and other guidance</header><text>The Secretary shall provide for such regulations an 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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H9AA0F8D9ED5745C59E78B7079F0CB796"><enum>(2)</enum><header>Clerical amendment</header><text>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:</text> 
<quoted-block style="OLC" id="HBAB4A12E28C04AEE95FFC4D49FEA2B8E"> 
<toc> 
<toc-entry level="section" idref="H30385563FB154E53B05D98C3AA2E0FFA">Sec. 56A. Adjusted financial statement income.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H56DAED0856FA47FBBB4180C5683E8776"><enum>(c)</enum><header>Corporate AMT foreign tax credit</header><text>Section 59, as amended by this section, is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HCC7CC4A63C074082BB55BAE2D047E8D6"> 
<subsection id="HFA1E466E4D4A47149D95374BF9F6D9D4"><enum>(l)</enum><header>Corporate AMT foreign tax credit</header> 
<paragraph id="H5C49F5C2A2064E079E18E754EE2103E4"><enum>(1)</enum><header>In general</header><text>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 AMT foreign tax credit for the taxable year of the applicable corporation is an amount equal to sum of—</text> 
<subparagraph id="HCBAAF9FA80FA40EABE0AC21010731241"><enum>(A)</enum><text>the lesser of—</text> 
<clause id="HB9140C6F35304EA6BCCCB00F2F83D09B"><enum>(i)</enum><text>the aggregate of the applicable corporation’s pro rata share (as determined under section 56A(c)(3)(A)) 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—</text> 
<subclause id="H3DD876889DE24889BECBC9929F43E0C3"><enum>(I)</enum><text>directly or indirectly taken into account on the taxpayer’s applicable financial statement, and</text></subclause> 
<subclause id="HF5E9C3EFAD2949CC925BC5F1B10764B1"><enum>(II)</enum><text>paid or accrued (for Federal income tax purposes) by each controlled foreign corporation with respect to which the applicable corporation is a United States shareholder, or</text></subclause></clause> 
<clause id="HA4303DF0D31E4709B197B08FE130ECFB"><enum>(ii)</enum><text>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</text></clause></subparagraph> 
<subparagraph id="HED6B296CB4184EFD9B6E608D6764A325"><enum>(B)</enum><text>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—</text> 
<clause id="H881341885DBF4423BA41A39AAB54E107"><enum>(i)</enum><text>directly or indirectly taken into account on the applicable corporation’s applicable financial statement, and</text></clause> 
<clause id="HEB2CF697A570440DB8E541CF7C421902"><enum>(ii)</enum><text>paid or accrued (for Federal income tax purposes) by the applicable corporation.</text></clause></subparagraph></paragraph> 
<paragraph id="HFBEA09A832BD4B84B3587C453865B34A"><enum>(2)</enum><header>Carryover of excess tax paid</header><text>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.</text></paragraph> 
<paragraph id="H65F2FCA1CDBC4DCC8D968C4A2AD5AF24"><enum>(3)</enum><header>Regulations and other guidance</header><text>The Secretary shall provide for such regulations and other guidance as necessary to carry out the purposes of this subsection.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H7E5575AA9E4842059037809FE34E2453"><enum>(d)</enum><header>Treatment of general business credit</header><text>Section 38(c)(6)(E) is amended to read as follows:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HDD9D6DAE12194BFA97691589FA5498C8"> 
<subparagraph id="H202E205DEF064A08A806709A7F61E8B6"><enum>(E)</enum><header>Corporations</header><text>In the case of a corporation—</text> 
<clause id="HCCC38B71209447F69174B4BE6DA1BD8D"><enum>(i)</enum><text>the first sentence of paragraph (1) shall be applied by substituting <quote>25 percent of the taxpayer's net income tax as exceeds $25,000</quote> for <quote>the greater of</quote> and all that follows,</text></clause> 
<clause id="HF0D33E5A8611481B86EB662BC9ABEE1D"><enum>(ii)</enum><text>paragraph (2)(A) shall be applied without regard to clause (ii)(I) thereof, and</text></clause> 
<clause id="HF12A04BE6C1540B59619653ABD596B8D"><enum>(iii)</enum><text>paragraph (4)(A) shall be applied without regard to clause (ii)(I) thereof.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection commented="no" id="HCD523FF958594B778FF26533B982B71D"><enum>(e)</enum><header>Credit for prior year minimum tax liability</header> 
<paragraph commented="no" id="HA50BAC0409474E899D10BE5DDC350172"><enum>(1)</enum><header>In general</header><text>Section 53(e) is amended to read as follows:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="HD0E5902B6F5F4E2193EE4025F7BFBFE1"> 
<subsection commented="no" id="H62B41DBCACD24947AF5C42A49EBA1A76"><enum>(e)</enum><header>Application to applicable corporations</header><text>In the case of an applicable corporation—</text> 
<paragraph commented="no" id="H4861E34F83CA4A8C90AF9B69489F5266"><enum>(1)</enum><text>subsection (b)(1) shall be applied by substituting <quote>the net minimum tax for all prior taxable years beginning after 2022</quote> for <quote>the adjusted net minimum tax imposed for all prior taxable years beginning after 1986</quote>, and</text></paragraph> 
<paragraph commented="no" id="H069EEA962D7E41A6B81862A955927EE7"><enum>(2)</enum><text>the amount determined under subsection (c)(1) shall be increased by the amount of tax imposed under section 59A for the taxable year.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph commented="no" id="HE71C2F76848F47C197BC05383969555F"><enum>(2)</enum><header>Conforming amendments</header><text>Section 53(d) is amended—</text> 
<subparagraph commented="no" id="H7D221892D4604814AD5B5522D7A476ED"><enum>(A)</enum><text>in paragraph (2), by inserting <quote>(other than an applicable corporation</quote> after <quote>corporation</quote>, and</text></subparagraph> 
<subparagraph commented="no" id="H8EB5B3D3FE1748429D2EFD07ED55B217"><enum>(B)</enum><text>by striking paragraph (3). </text></subparagraph></paragraph></subsection> 
<subsection id="HF456ADFE11374D169E21E4AF5F839939"><enum>(f)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2022. </text></subsection></section> 
<section id="H7DB2569D19B14DC1A9D14F7A809AC965"><enum>138102.</enum><header>Excise tax on repurchase of corporate stock</header> 
<subsection id="HDBC3683062A44B03B927070C1DF6FE82"><enum>(a)</enum><header>In general</header><text>Subtitle D is amended by inserting after chapter 36 the following new chapter:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H2276B426226841EA837C0DFF7F9C3825"> 
<chapter id="H5C24AF7A66CD427A85CAD9471620554C" style="OLC"><enum>37</enum><header>Repurchase of corporate stock</header> 
<toc> 
<toc-entry level="section" idref="HAAFB6A16F0414E15B540B3DA109AF2F7">Sec. 4501. Repurchase of corporate stock. </toc-entry></toc> 
<section id="HAAFB6A16F0414E15B540B3DA109AF2F7" section-type="subsequent-section"><enum>4501.</enum><header>Repurchase of corporate stock</header> 
<subsection id="H86A05BEBE1BD40D69EBB33A5DFFE3988"><enum>(a)</enum><header>General rule</header><text>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.</text></subsection> 
<subsection id="HFE88C31746954A79823F5E337110EA67"><enum>(b)</enum><header>Covered corporation</header><text>For purposes of this section, the term <term>covered corporation</term> means any domestic corporation the stock of which is traded on an established securities market (within the meaning of section 7704(b)(1)).</text></subsection> 
<subsection id="H8CD14700694349329220B2A77414F507" commented="no"><enum>(c)</enum><header>Repurchase</header><text>For purposes of this section—</text> 
<paragraph commented="no" id="H837F0A8C79914F0DA1E643D321AA55E0"><enum>(1)</enum><header>In general</header><text>The term <term>repurchase</term> means—</text> 
<subparagraph commented="no" id="H1CD4BD80664F46E496E636E834FD8980"><enum>(A)</enum><text>a redemption within the meaning of section 317(b) with regard to the stock of a covered corporation, and</text></subparagraph> 
<subparagraph commented="no" id="H0DC7B0F627884954BF7591EAFD77C63C"><enum>(B)</enum><text>any transaction determined by the Secretary to be economically similar to a transaction described in subparagraph (A).</text></subparagraph></paragraph> 
<paragraph id="HA725471585714FF695E92B3E25B7FF35" commented="no"><enum>(2)</enum><header>Treatment of purchases by specified affiliates</header> 
<subparagraph id="HCD356665BF674EC6B7E985A64B218AEF" commented="no"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="H98F2686973334160B2C03F4F8BF22647" commented="no"><enum>(B)</enum><header>Specified affiliate</header><text>For purposes of this section, the term <term>specified affiliate</term> means, with respect to any corporation—</text> 
<clause commented="no" id="H955602DEFFB545F898CD582841AEB2C3"><enum>(i)</enum><text>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</text></clause> 
<clause commented="no" id="H610F9440380248E8AE9DE9B55040BF62"><enum>(ii)</enum><text>any partnership more than 50 percent of the capital interests or profits interests of which is held, directly or indirectly, by such corporation.</text></clause></subparagraph></paragraph> 
<paragraph commented="no" id="H9E8F6E0738064F279B5DFD52233B4B5E"><enum>(3)</enum><header>Adjustment</header><text>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. </text></paragraph></subsection> 
<subsection commented="no" id="HA67D9BBFBC2447418F5E3C547D7539CF"><enum>(d)</enum><header>Special rules for foreign-parented domestic corporations</header> 
<paragraph commented="no" id="H940392E10DE245E2BE0175E71E55E503"><enum>(1)</enum><header>In general</header><text>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—</text> 
<subparagraph commented="no" id="H69BC6C93269A4219AE00D600A2A80286"><enum>(A)</enum><text>such specified affiliate shall be treated as a covered corporation with respect to such acquisition,</text></subparagraph> 
<subparagraph commented="no" id="HDA34A673FBF247EE9D7A4794B755E6E7"><enum>(B)</enum><text>such acquisition shall be treated as a repurchase of stock of a covered corporation by such covered corporation, and</text></subparagraph> 
<subparagraph commented="no" id="H0B4311B8CE2A4F6EADA5DE610FB89505"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph commented="no" id="HE5B86744F8624BE2A7AF786FDC6AEF1D"><enum>(2)</enum><header>Surrogate foreign corporations</header><text>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—</text> 
<subparagraph commented="no" id="H66EBF72695EA4C69B4E2169B76387C1E"><enum>(A)</enum><text>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,</text></subparagraph> 
<subparagraph commented="no" id="H9404953299B74ED599578C89DFB8CDE4"><enum>(B)</enum><text>such repurchase or acquisition shall be treated as a repurchase of stock of a covered corporation by such covered corporation, and</text></subparagraph> 
<subparagraph commented="no" id="H4DD57883445F4BEF837DDA0637BBCE55"><enum>(C)</enum><text>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.</text></subparagraph></paragraph> 
<paragraph commented="no" id="H4E5CAE22F433447FB405623008A93113"><enum>(3)</enum><header>Definitions</header><text>For purposes of this subsection—</text> 
<subparagraph commented="no" id="HCDB5E817BA084C3298A78EC22DC96F97"><enum>(A)</enum><header>Applicable foreign corporation</header><text>The term <term>applicable foreign corporation</term> means any foreign corporation the stock of which is traded on an established securities market (within the meaning of section 7704(b)(1)). </text></subparagraph> 
<subparagraph id="HAD04F16A7670465BA8F07776A5A10898"><enum>(B)</enum><header>Covered surrogate foreign corporation</header><text>The term <term>covered surrogate foreign corporation</term> means any surrogate foreign corporation (as determined under section 7874(a)(2)(B) by substituting <quote>September 20, 2021</quote> for <quote>March 4, 2003</quote> 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).</text></subparagraph> 
<subparagraph id="H82E6F26E7D7C48F5B68795046F445E4C"><enum>(C)</enum><header>Expatriated entity</header><text>The term <term>expatriated entity</term> has the meaning given such term by section 7874(a)(2)(A). </text></subparagraph></paragraph></subsection> 
<subsection id="HFE3D3ABCF7F94756A02E5CE3530AF08A"><enum>(e)</enum><header>Exceptions</header><text>Subsection (a) shall not apply—</text> 
<paragraph id="HF442FBA9E7D946D0BF95B40CF5602698"><enum>(1)</enum><text>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,</text></paragraph> 
<paragraph id="H46298E7BB4E44C11A27EA107B58FA467"><enum>(2)</enum><text>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,</text></paragraph> 
<paragraph id="HAC7B4B4ACCA74EE2A17AE3CA5CEA43F4"><enum>(3)</enum><text>in any case in which the total value of the stock repurchased during the taxable year does not exceed $1,000,000, </text></paragraph> 
<paragraph id="HD2D0804CC5A2451B93F304C2FB114AEC"><enum>(4)</enum><text>under regulations prescribed by the Secretary, in cases in which the repurchase is by a dealer in securities in the ordinary course of business,</text></paragraph> 
<paragraph id="H1E0D4DD2F3D24DD3931556016522A0EA"><enum>(5)</enum><text>to repurchases by a regulated investment company (as defined in section 851) or a real estate investment trust, or</text></paragraph> 
<paragraph id="HDB640332436C4F399BC62334D7478060"><enum>(6)</enum><text>to the extent that the repurchase is treated as a dividend for purposes of this title. </text></paragraph></subsection> 
<subsection id="H5E523A19124640FD9CE50E13B8590E18"><enum>(f)</enum><header>Regulations and guidance</header><text>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—</text> 
<paragraph id="H7AB016ACA5D7450CB4CFC7AD754B5119"><enum>(1)</enum><text>to prevent the abuse of the exceptions provided by subsection (e),</text></paragraph> 
<paragraph id="HDAE47A8B21C24739A96F64D1A108EF65"><enum>(2)</enum><text>to address special classes of stock and preferred stock, and</text></paragraph> 
<paragraph id="H4EEFFBFBEFC34F78B332F64311C5F14B"><enum>(3)</enum><text>for the application of the rules under subsection (d).</text></paragraph></subsection></section></chapter><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H3A18F51B99B7407CBEA71C9CB5E07D46"><enum>(b)</enum><header>Tax not deductible</header><text>Paragraph (6) of section 275(a) is amended by inserting <quote>37,</quote> before <quote>41</quote>.</text></subsection> 
<subsection id="H9C571C809EDA42EDBBD55F41B5231CA9"><enum>(c)</enum><header>Clerical amendment</header><text>The table of chapters for subtitle D is amended by inserting after the item relating to chapter 36 the following new item:</text> 
<quoted-block style="OLC" id="H4227D09C8E2544F784708C36B033D22E"> 
<toc> 
<toc-entry level="chapter" idref="H5C24AF7A66CD427A85CAD9471620554C">Chapter 37—Repurchase of corporate stock</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HC3629A1EB4124FB89720255D241FADE6"><enum>(d)</enum><header>Effective date</header><text>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.</text></subsection></section></subpart> 
<subpart id="HF7141B1717CF4B75ADEE106F0AAEFA9D"><enum>B</enum><header>Limitations on deduction for interest expense</header> 
<section id="H24536C0ABD774897B8BDF24369B6644B"><enum>138111.</enum><header>Limitations on deduction for interest expense</header> 
<subsection id="HC435CA67EDCF42AEB8AE02F43C77B49B"><enum>(a)</enum><header>Interest expense of certain members of international financial reporting groups</header><text display-inline="yes-display-inline">Section 163 is amended by redesignating subsection (n) as subsection (p) and by inserting after subsection (m) the following new subsection:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H2715015AC88E4B91B147A8DC594F1938"> 
<subsection id="HE38C24F5BAC44D60AB02C5BC7568426E"><enum>(n)</enum><header>Limitation on deduction of interest by certain members of international financial reporting groups</header> 
<paragraph id="HA2F9E653B47C4D9A998A981109B13217"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H7E10F6D15432481FAE617E932476FF48"><enum>(2)</enum><header>Specified domestic corporation</header><text>For purposes of this subsection—</text> 
<subparagraph id="H89D15F9F7BDF4D63AB0B348514DED0EC"><enum>(A)</enum><header>In general</header><text>The term <quote>specified domestic corporation</quote> means any domestic corporation other than—</text> 
<clause id="H30E0DE4F0A234762A9EC39565C0CE12F"><enum>(i)</enum><text>any corporation if the excess of—</text> 
<subclause id="H43822E82D5A44A66A5C2BE0AF1F637BD"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="HF62ECCAF6F6549D1B12983DC30F87813"><enum>(II)</enum><text>the average amount of interest includible in the gross income of such corporation for such 3-taxable-year period,</text></subclause><continuation-text continuation-text-level="clause">does not exceed $12,000,000, </continuation-text></clause> 
<clause id="H21710100ECB34D429A534CA072D697E9"><enum>(ii)</enum><text>any corporation to which paragraph (1) of section 163(j) does not apply by reason of paragraph (3) thereof (relating to exemption for certain small businesses), and</text></clause> 
<clause id="HC8775AF18AEE46938710B1286764E4E6"><enum>(iii)</enum><text>any S corporation, real estate investment trust, or regulated investment company.</text></clause></subparagraph> 
<subparagraph id="H99D84A1ABDB74E1CB672CB910EFF5479"><enum>(B)</enum><header>Aggregation rule</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HBDC0EA9184CA46908B3118DEBDB8FFDE"><enum>(C)</enum><header>Foreign corporations engaged in trade or business within the United States</header><text display-inline="yes-display-inline">For purposes of this subsection, 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.</text></subparagraph></paragraph> 
<paragraph id="H8E461557D4BC4338AB35B8428414662A"><enum>(3)</enum><header>International financial reporting group</header><text>For purposes of this subsection—</text> 
<subparagraph id="H54B3FB6AFAC548A68B8D6843FE221ACC"><enum>(A)</enum><header>In general</header><text>The term <term>international financial reporting group</term> means, with respect to any reporting year, two or more entities if—</text> 
<clause id="HDD87DB01BC124DDC9B285A1C9F098845"><enum>(i)</enum><text>either—</text> 
<subclause id="H10B5396175C447D38BB8EF221E5E6FB7"><enum>(I)</enum><text>at least one entity is a foreign corporation engaged in a trade or business within the United States, or</text></subclause> 
<subclause id="H63615A6832444C04B09B62E2C21352B0"><enum>(II)</enum><text>at least one entity is a domestic corporation and another entity is a foreign corporation, and</text></subclause></clause> 
<clause id="H018C0C3BEAE2432CAAFE379AF7AF1106"><enum>(ii)</enum><text>such entities are included in the same applicable financial statement with respect to such year.</text></clause></subparagraph> 
<subparagraph id="HFFA33D1FD9B74667825353559C372A76"><enum>(B)</enum><header>Election to include eligible corporations in group</header> 
<clause id="HF9938816F87740A7840D72BB7B69BCF8"><enum>(i)</enum><header>In general</header><text>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 such group 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.</text></clause> 
<clause id="HE0C118721269446B98D330360C967CF0"><enum>(ii)</enum><header>Eligible corporation</header><text>The term <quote>eligible corporation</quote> 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).</text></clause></subparagraph></paragraph> 
<paragraph id="H99450925795846D8940C31BEE7E5A940"><enum>(4)</enum><header>Allowable percentage</header><text>For purposes of this subsection—</text> 
<subparagraph id="H6123A5231AA8428A97DE37B4FB5670C1"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The term <term>allowable percentage</term> 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—</text> 
<clause id="HD0302EF0B9164F28B372BE4D27ACA4E0"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="H5E65C2F69243460486A316A658CB2DD1"><enum>(ii)</enum><text display-inline="yes-display-inline">such corporation’s reported net interest expense for such reporting year of such group.</text></clause></subparagraph> 
<subparagraph id="HF3C8F30EDD434C78B724897AFC5CC775"><enum>(B)</enum><header>Reported net interest expense</header><text display-inline="yes-display-inline">The term <term>reported net interest expense</term> means—</text> 
<clause id="H1AC9512EA73349F5A63375D65D734A87"><enum>(i)</enum><text>with respect to any international financial reporting group for any reporting year, the excess of—</text> 
<subclause id="H32EEF3C452AD46CDBCF647EFAD4D4226"><enum>(I)</enum><text>the aggregate amount of interest expense reported in such group’s applicable financial statements for such taxable year, over</text></subclause> 
<subclause id="HFC75928848264205ABC42CA0A454C822"><enum>(II)</enum><text>the aggregate amount of interest income reported in such group’s applicable financial statements for such taxable year, and</text></subclause></clause> 
<clause id="HC054EE655BE740B38F8C8E27463D5130"><enum>(ii)</enum><text>with respect to any specified domestic corporation for any reporting year, the excess of—</text> 
<subclause id="H3118AEA816A24E6AA84215257AE1587D"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H35157F90891B45B3A3D65B2036176134"><enum>(II)</enum><text>the amount of interest income of such corporation reported in such books and records.</text></subclause></clause></subparagraph> 
<subparagraph id="H48EAD0080EFD4CF49C53DA41F4A36455"><enum>(C)</enum><header>Allocable share of reported net interest expense</header><text>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—</text> 
<clause id="H8F87C07E05CE49E3A6EE4F5696B3EFDE"><enum>(i)</enum><text>the EBITDA of such corporation for such reporting year, bears to</text></clause> 
<clause id="HE9B9222093FC4D87A480C3550A6CC18C"><enum>(ii)</enum><text>the EBITDA of such group for such reporting year.</text></clause></subparagraph> 
<subparagraph id="H2D4934ABB26A4C4DB4165B2A6700F4C1"><enum>(D)</enum><header>EBITDA</header> 
<clause id="HA674059DA8CB453ABD8749BEB2D89E65"><enum>(i)</enum><header>In general</header><text>The term <term>EBITDA</term> means, with respect to any reporting year, earnings before interest income and interest expense, taxes, depreciation, depletion, and amortization—</text> 
<subclause id="H03EF54BAF0D64952BC6234186724D815"><enum>(I)</enum><text>as determined in the international financial reporting group’s applicable financial statements for such year, or</text></subclause> 
<subclause id="HD83FABBD618649739241D2544ACCFA15"><enum>(II)</enum><text>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.</text></subclause></clause> 
<clause id="H955626D5A6E2487EAD7620EA96B2A524"><enum>(ii)</enum><header>Treatment of intra-group distributions</header><text>The EBITDA of any specified domestic corporation shall be determined without regard to any distribution received by such corporation from any other member of the international financial reporting group.</text></clause></subparagraph> 
<subparagraph id="H8CC589A9DD41425D92438B338BA930D2"><enum>(E)</enum><header>Special rules for non-positive EBITDA</header> 
<clause id="H246F11F8D2974CBAA37EEB0DB6FE69C1"><enum>(i)</enum><header>Non-positive group EBITDA</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="H1EC37D241A484BC29CDE07228BB67FCF"><enum>(ii)</enum><header>Non-positive entity EBITDA</header><text display-inline="yes-display-inline">In the case of any specified domestic corporation the EBITDA of which is zero or less, the allowable percentage shall be 0 percent.</text></clause></subparagraph></paragraph> 
<paragraph id="H9E5B587565454350B0BAF090C5E60D3F"><enum>(5)</enum><header>Applicable financial statement</header><text>For purposes of this subsection, the term <quote>applicable financial statement</quote> has the meaning given such term in section 451(b)(3).</text></paragraph> 
<paragraph id="HDA5504ADFD3E4606A79DA7B6C5B98F3D"><enum>(6)</enum><header>Reporting year</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <term>reporting year</term> means any year for which an applicable financial statement is prepared or required to be prepared.</text></paragraph> 
<paragraph id="H2E6669F9BF794B0880F2E6392697BE53" commented="no"><enum>(7)</enum><header>Regulations</header><text>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—</text> 
<subparagraph id="H91C51D0840B9431B8CA74A92C8FCDA3D"><enum>(A)</enum><text>allows or requires the adjustment of amounts reported on applicable financial statements, </text></subparagraph> 
<subparagraph id="HE617635012C140058CE04428262EAE2B"><enum>(B)</enum><text>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,</text></subparagraph> 
<subparagraph id="H6B8306656ADD4166BC6FD92FB6D34F63"><enum>(C)</enum><text>treats subpart F income of a controlled foreign corporation, and any interest expense of such corporation which is related to such income, as income and interest expense, respectively, of a specified domestic corporation for purposes of this section,</text></subparagraph> 
<subparagraph id="H2D3B6A87939F4756ADC8D6E7007090B1"><enum>(D)</enum><text>prevents the omission, inclusion, or duplication of any item or amount of interest income or interest expense, and</text></subparagraph> 
<subparagraph id="H8D3780671D5E4FF7B9B0CC11E8E66BC5"><enum>(E)</enum><text>provides rules for the application of this subsection with respect to—</text> 
<clause id="HE7EFDBB78BA6495596D01C13B90141B9"><enum>(i)</enum><text display-inline="yes-display-inline">a domestic corporation that is a partner (directly or indirectly) in a partnership,</text></clause> 
<clause id="H30ED2D78D09B4F89BA8052D692301EB3"><enum>(ii)</enum><text>a domestic corporation that owns (directly or indirectly) an interest in an entity that is fiscally transparent in one or more jurisdictions, and</text></clause> 
<clause id="HACFA71C3BCE14CDEABC491B42CAB27EA"><enum>(iii)</enum><text>a foreign corporation to which this subsection applies by reason of paragraph (2)(C).</text></clause></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HCB1AADA5500148E4B6047C9F0669E8AB"><enum>(b)</enum><header>Modification of application of limitation on business interest to partnerships and S corporations</header><text display-inline="yes-display-inline">Section 163(j)(4) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HAE4AFE642BCB40298BF5B79D9EE5337A" display-inline="no-display-inline"> 
<paragraph id="HC80B95B8F96D47B19AAD13D577DD9ACC"><enum>(4)</enum><header>Application to partnerships and S corporations</header> 
<subparagraph id="HF40C4CF49B004455970E64D014FD1127"><enum>(A)</enum><header>In general</header><text>Except as otherwise provided in subparagraph (B), in the case of any partnership or S corporation, this subsection shall be applied at the partner or shareholder level, respectively.</text></subparagraph> 
<subparagraph id="H8F7CEE8A90C04055B1196FCED30BFB41"><enum>(B)</enum><header>Application of exemption for certain small businesses</header> 
<clause id="H343EE7A889D64A999ABAAE538F65F394"><enum>(i)</enum><header>Partnerships</header><text display-inline="yes-display-inline">In the case of any partner to which paragraph (3) applies (determined without regard to this subparagraph), paragraph (1) shall apply by only taking into account such partner’s distributive share of items from any partnership not described in paragraph (3).</text></clause> 
<clause id="H2866BCDBDE964427AE6959902E20BCC9"><enum>(ii)</enum><header>S corporations</header><text> In the case of any S corporation shareholder to which paragraph (3) applies (determined without regard this subparagraph), paragraph (1) shall apply with respect to such shareholder under rules similar to the rules of clause (i).</text></clause></subparagraph> 
<subparagraph id="H37F1F51B46D141708D14684D14FF5BB8"><enum>(C)</enum><header>Regulations</header><text> The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance—</text> 
<clause id="H464E2425E1134ADBB77AC377F02C9EF8"><enum>(i)</enum><text>for requiring or restricting the allocation of items and business interest under this subsection,</text></clause> 
<clause id="HAA6BCC4309D24CD18AC799B32FCD6E90"><enum>(ii)</enum><text>to provide for such reporting requirements as the Secretary determines appropriate, and</text></clause> 
<clause id="H3C1EF72FA753453EB1D65DA953B2F201"><enum>(iii)</enum><text>for the application of this subsection in the case of tiered structures or trades or businesses described in paragraph (2)(C).</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HDE46452EBCFC4ABCBC10BA23C3A6AD9D"><enum>(c)</enum><header>Carryforward of disallowed interest</header> 
<paragraph id="H09EF4709E35F4330B4DA30770AEF4487"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 163 is amended by inserting after subsection (n), as added by subsection (a), the following new subsection:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H2EF8C0F2F14F4FF0B0378BF2C8B2DB70"> 
<subsection commented="no" id="HDC0CF5053D9E44D297B94561751A2EA0"><enum>(o)</enum><header>Carryforward of certain disallowed interest</header><text display-inline="yes-display-inline">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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H9D0EBE2C2B5C4C46BD06546824133523"><enum>(2)</enum><header>Conforming amendments</header> 
<subparagraph id="H4B04A924238E4878A123E0CADA38E80A"><enum>(A)</enum><text>Section 163(j)(2) is amended to read as follows:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H24A26CA21F86496AAD4B5AF01B259ABB"> 
<paragraph id="H3A1FA5E84B2D4FCFA785C09FB8C22CB3"><enum>(2)</enum><header>Carryforward cross-reference</header><text display-inline="yes-display-inline">For carryforward treatment, see subsection (o).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H32F40C22F1984BFA9E56BBBBCF6804F9"><enum>(B)</enum><text>Section 381(c)(20) is amended to read as follows:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H3FA3CC9402A54F6CB9F998205B77D8E2"> 
<paragraph id="HE31725580A8042DEB14C9A343EE9B06E"><enum>(20)</enum><header>Carryforward of disallowed interest</header><text display-inline="yes-display-inline">The carryover of disallowed interest described in section 163(o) to taxable years ending after the date of distribution or transfer.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H35B9763B5E2E4077800419BCE149D7B3"><enum>(C)</enum><text>Section 382(d)(3) is amended to read as follows:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H89F66606B050432485ABF7E03A0E0EE1"> 
<paragraph id="HB2D469B7F6F34647B053AE64490FD1D7"><enum>(3)</enum><header>Application to carryforward of disallowed interest</header><text display-inline="yes-display-inline">The term <term>pre-change loss</term> shall include any carryover of disallowed interest described in section 163(o) under rules similar to the rules of paragraph (1).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection commented="no" id="HBCE59DBF397D454C9506C9B02006F49B"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2022.</text></subsection> 
<subsection id="H3B4FDBBD96034530B2761C692C3E8660" commented="no"><enum>(e)</enum><header>Transition rule</header><text>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.</text></subsection></section></subpart> 
<subpart id="H2854655028914D329C89DC71A640BFFB"><enum>C</enum><header>Outbound international provisions</header> 
<section id="H2F9C1DCE4B4D49358B72B8AE6E2F7D82"><enum>138121.</enum><header>Modifications to deduction for foreign-derived intangible income and global intangible low-taxed income</header> 
<subsection id="H0C8A5E105DFD49B3BC5468E60A263F62"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 250(a) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HC0F613F76739422BB42B0BC0DE064195" display-inline="no-display-inline"> 
<subsection id="H5A30A6D8E60E4026A3D66FDB6549CD6D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of a domestic corporation for any taxable year, there shall be allowed as a deduction an amount equal to the sum of—</text> 
<paragraph id="H2DCD7FA3019340A6A99C8393327A0FF9"><enum>(1)</enum><text>24.8 percent of the foreign-derived intangible income of such domestic corporation for such taxable year, plus</text></paragraph> 
<paragraph id="H254DB2F5CC95454A965E0BB67C106783"><enum>(2)</enum><text>28.5 percent of—</text> 
<subparagraph id="H95007B41E3BB42CAB613AE660BC9AF50"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H1418581DF11D4F8DB7B917D432780EBC"><enum>(B)</enum><text>the amount treated as a dividend received by such corporation under section 78 which is attributable to the amount described in subparagraph (A).</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H59711F7A1A3F407B963148C303516A17"><enum>(b)</enum><header>Deduction taken into account in determining net operating loss deduction</header><text display-inline="yes-display-inline">Section 172(d) is amended by striking paragraph (9).</text></subsection> 
<subsection id="H61F61FB3EDCC4E21BB0EF45E0045ADA1"><enum>(c)</enum><header>Certain other modifications</header> 
<paragraph id="H51746EBA0A8F4A688CB7A43E60790227"><enum>(1)</enum><text>Section 250(b)(3) is amended—</text> 
<subparagraph id="H29EFDCF0529641999B2C582E806C156A"><enum>(A)</enum><text>in subparagraph (A)(i)—</text> 
<clause id="H65DD79D887B14DB79BFB732791972341"><enum>(i)</enum><text>by striking <quote>and</quote> at the end of subclause (V),</text></clause> 
<clause id="H612DD3A3A9E64FE58ECC9C62BAAAAE6B"><enum>(ii)</enum><text>by striking <quote>over</quote> at the end of subclause (VI), and</text></clause> 
<clause id="H8D0FC9F232744A1F904E3829B8BF5A31"><enum>(iii)</enum><text>by adding at the end the following new subclauses:</text> 
<quoted-block style="OLC" id="H58124D29C6C44F5E805353F300C8D348" display-inline="no-display-inline"> 
<subclause id="HC5421C26CED8410CB60A7F7823FBB640"><enum>(VII)</enum><text display-inline="yes-display-inline">any income described in clause (i) or (ii) of section 904(d)(2)(B), determined without regard to clause (iii)(II) thereof,</text></subclause> 
<subclause id="HDE7C89219C474603AAF5CE673B1F7D8C"><enum>(VIII)</enum><text>except as otherwise provided by the Secretary, gains from the sale or other disposition of property giving rise to rents or royalties derived in the active conduct of a trade or business, and </text></subclause> 
<subclause id="H3A5D7204105349B3A03A81262BE48759" commented="no"><enum>(IX)</enum><text>any disqualified extraterritorial income, over</text></subclause><after-quoted-block>, and</after-quoted-block></quoted-block></clause></subparagraph> 
<subparagraph id="HA08126F291FA4AB482DA29EEEAE12E14" commented="no"><enum>(B)</enum><text>by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H465CED425AF24651A997DDC947D83E3F" display-inline="no-display-inline"> 
<subparagraph id="H1FDCC86E90884305A8F945E21EFFCA22" commented="no"><enum>(C)</enum><header>Disqualified extraterritorial income</header> 
<clause id="H5C4D28790C2D40F59201E174B1D5E52F" commented="no"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of subparagraph (A)(i)(IX), the term <quote>disqualified extraterritorial income</quote> 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.</text></clause> 
<clause id="H971EB34C751D413EAF080CD454602AF5" commented="no"><enum>(ii)</enum><header>Election out of extraterritorial income benefits</header> 
<subclause id="H170CB3D36C994937AED1BC247AAB8BF6"><enum>(I)</enum><header>In general</header><text>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).</text></subclause> 
<subclause id="H47900DD19FE3426FA61F18F91F80020A"><enum>(II)</enum><header>Expanded affiliated groups</header><text>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 <quote>expanded affiliated group</quote> means an affiliated group as defined in section 1504(a), determined without regard to section 1504(b)(3) and by substituting <quote>more than 50 percent</quote> for <quote>at least 80 percent</quote> each place it appears.</text></subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="HAFAC911D900845269CD22BA9F83C308A"><enum>(C)</enum><text>Section 250(b)(5)(E) is amended by inserting <quote>(other than paragraph (3)(A)(i)(VIII))</quote> after <quote>For purposes of this subsection</quote>. </text></subparagraph></paragraph> 
<paragraph id="H2986323260F2454492BDEC63C66347F8"><enum>(2)</enum><text>Section 613A(d)(1) is amended by striking <quote>and</quote> at the end of subparagraph (D), by striking the period at the end of subparagraph (E) and inserting <quote>, and</quote>, and by inserting after subparagraph (E) the following new subparagraph: </text> 
<quoted-block style="OLC" id="H9110CEF6E229410BA81BC2B4A45615EB" display-inline="no-display-inline"> 
<subparagraph id="H20D31F55AE9948E1A19E80ACBFA6EDFB"><enum>(F)</enum><text display-inline="yes-display-inline">any deduction allowable under section 250.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HAD3C4D2203844547BE41859864D22F3C"><enum>(d)</enum><header>Effective date</header> 
<paragraph id="H2DD4E00756324BE6AFB311A6ED09A38A"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 2022.</text></paragraph> 
<paragraph id="HD25E45ED7E604EA8A5B70C7812F2D83F"><enum>(2)</enum><header>Certain modifications</header><text>The amendments made by subsection (c) shall apply to taxable years beginning after the date of the enactment of this Act.</text></paragraph></subsection> 
<subsection id="H8C219A3F7A9A463589133194CDED0176"><enum>(e)</enum><header>No inference regarding certain modifications</header><text>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.</text></subsection> 
<subsection id="HB76DA401AE8D499C94A7356E1F04F679"><enum>(f)</enum><header>Transition rule for accelerated percentage reduction</header> 
<paragraph id="H528FFA22EDA34BEC814B359CEF63DF62"><enum>(1)</enum><header>In general</header><text>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)—</text> 
<subparagraph id="HFD0D43AEE2B346D195FEBFC9EC3A7A79"><enum>(A)</enum><text>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—</text> 
<clause id="HBB5E48ACCA134EBA97224868887C9941"><enum>(i)</enum><text>the pre-effective date percentage of 37.5 percent, plus</text></clause> 
<clause id="HF04DEEA003B74B1A83CC08277DEAF02C"><enum>(ii)</enum><text>the post-effective date percentage of 24.8 percent, and</text></clause></subparagraph> 
<subparagraph id="H3023DC93B4B745F9AC0611D24A15E246"><enum>(B)</enum><text>the percentage in effect under section 250(a)(1)(B) of such Code shall be treated as being equal to the sum of—</text> 
<clause id="HC47D29ADB22A4FEF981A1A892D32D662"><enum>(i)</enum><text>the pre-effective date percentage of 50 percent, plus</text></clause> 
<clause id="HE503469888774E228A41F350BBF3EF56"><enum>(ii)</enum><text>the post-effective date percentage of 28.5 percent.</text></clause></subparagraph></paragraph> 
<paragraph id="HEFF3C74BADE44886A03FDC91323F756D"><enum>(2)</enum><header>Pre- and post-effective date percentages</header><text>For purposes of this subsection, with respect to any taxable year—</text> 
<subparagraph id="HD59B13A2F34242B1869CBEC0DC52B261"><enum>(A)</enum><text>the term <quote>pre-effective date percentage</quote> 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</text></subparagraph> 
<subparagraph id="H29431D2BDCF34CA4A3214ED7CFCB4425"><enum>(B)</enum><text>the term <quote>post-effective date percentage</quote> 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.</text></subparagraph></paragraph></subsection></section> 
<section id="H4889854D7D2E4BDE8F63A04E3337A7B2"><enum>138122.</enum><header>Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations</header> 
<subsection id="H4F17FC89578B4EDBBD87269B09DBF054"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 898(c) is amended by striking paragraph (2) and redesignating paragraph (3) as paragraph (2).</text></subsection> 
<subsection id="HAC842195E3844D169D9CE6B540DA9504"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years of specified foreign corporations beginning after November 30, 2022.</text></subsection> 
<subsection id="H6E8C805A6D7B4ECEAF532744646FFD7C"><enum>(c)</enum><header>Transition rule</header><text>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—</text> 
<paragraph id="HE944F21773164DA896454DA4AC47502A"><enum>(1)</enum><text>such change shall be treated as initiated by such corporation, </text></paragraph> 
<paragraph id="H7975601A447C46A18D8A88A6D9D107C9"><enum>(2)</enum><text>such change shall be treated as having been made with the consent of the Secretary, and</text></paragraph> 
<paragraph id="H26E6E67F06C043919EC2AA35FF14E0DB"><enum>(3)</enum><text display-inline="yes-display-inline">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 in applying sections 959, 960, and 961 of such Code in connection with the allocation of such taxes, and providing for such other adjustments as the Secretary determines necessary or appropriate to carry out the purposes of this section.</text></paragraph></subsection></section> 
<section commented="no" display-inline="no-display-inline" id="H799D329D1FC74B59BF6D617F1ADD1F38"><enum>138123.</enum><header display-inline="yes-display-inline">Modifications of foreign tax credit rules applicable to certain taxpayers receiving specific economic benefits</header> 
<subsection commented="no" display-inline="no-display-inline" id="H2EBD7A98F0F6406186AB3A4DE13E1AE7"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Section 901 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection:</text> 
<quoted-block style="OLC" display-inline="no-display-inline" id="H7D13A3F4D77642B592CC9DA59B620453"> 
<subsection commented="no" display-inline="no-display-inline" id="HC405C3C653B143ABB156D1E19878DB52"><enum>(n)</enum><header display-inline="yes-display-inline">Special rules relating to dual capacity taxpayers</header> 
<paragraph commented="no" display-inline="no-display-inline" id="H9AF05A3BFAA149C58FCF3FF4BC0703CD"><enum>(1)</enum><header display-inline="yes-display-inline">General rule</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph commented="no" display-inline="no-display-inline" id="H71709124EC3E4582BE6340C48147623D"><enum>(A)</enum><text display-inline="yes-display-inline">if, for such period, the foreign country or possession does not impose a generally applicable income tax, or</text></subparagraph> 
<subparagraph commented="no" display-inline="no-display-inline" id="H444D6DAC832A4279A14BDDD4C866C369"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text><continuation-text commented="no" continuation-text-level="subparagraph">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).</continuation-text></subparagraph></paragraph> 
<paragraph commented="no" display-inline="no-display-inline" id="H5776BDB0829F4601A9F8A0CB03F460BD"><enum>(2)</enum><header display-inline="yes-display-inline">Dual capacity taxpayer</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <term>dual capacity taxpayer</term> means, with respect to any foreign country or possession of the United States, a person who—</text> 
<subparagraph commented="no" display-inline="no-display-inline" id="H8042E86319A64A2BB7AF8CD3810255F5"><enum>(A)</enum><text display-inline="yes-display-inline">is subject to a levy of such country or possession, and</text></subparagraph> 
<subparagraph commented="no" display-inline="no-display-inline" id="HEE72B00208224E8EAA72EF0234292044"><enum>(B)</enum><text display-inline="yes-display-inline">receives (or will receive) directly or indirectly a specific economic benefit from such country or possession (or any political subdivision, agency, or instrumentality thereof).</text></subparagraph></paragraph> 
<paragraph commented="no" display-inline="no-display-inline" id="H31015F34B67A4855A98BAA836B68C0AC"><enum>(3)</enum><header display-inline="yes-display-inline">Generally applicable income tax</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <term>generally applicable income tax</term> 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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection commented="no" display-inline="no-display-inline" id="HFA9CD2D4D0F5441789AC91FF76E07194"><enum>(b)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to amounts paid or accrued after December 31, 2021.</text></subsection></section> 
<section id="H63A9CB100BEF4A979898C60157A2899D"><enum>138124.</enum><header>Modifications to foreign tax credit limitations</header> 
<subsection id="H207A5C55E4EC4E819ED0ECEA2F14D9C1"><enum>(a)</enum><header>Country-by-country application of limitation on foreign tax credit based on taxable units</header> 
<paragraph id="HF3885562917942DC87E5406C95A43541"><enum>(1)</enum><header>In general</header><text>Section 904 is amended by inserting after subsection (d) the following new subsection:</text> 
<quoted-block style="OLC" id="H86122776E05F4CA0AA3DA960F5945D7E" display-inline="no-display-inline"> 
<subsection id="H1AE89A4F8E4E4FA38764B9C61E4B80B3"><enum>(e)</enum><header>Country-by-country application based on taxable units</header> 
<paragraph id="HA5513E9090A147B1A311435E95E1734D"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> 
<paragraph id="H0DCD0FCFC6C94B47A687117F6A469A97"><enum>(2)</enum><header>Taxable units</header> 
<subparagraph id="H8686AD2108DC4207A5AC9D01CCF3452A"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Except as otherwise provided by the Secretary, each item shall be attributable or otherwise allocable to exactly one taxable unit of the taxpayer.</text></subparagraph> 
<subparagraph id="HC9B2D31439D043919C50E8FE01EB25EB"><enum>(B)</enum><header>Determination of taxable units</header><text>Except as otherwise provided by the Secretary, the taxable units of a taxpayer are as follows:</text> 
<clause id="HB6F558ADAC9E4B6FAEB50C169F34EF64"><enum>(i)</enum><header>General taxable unit</header><text>The person that is the taxpayer and that is not otherwise described in a separate clause of this subparagraph.</text></clause> 
<clause id="H6E945499126C4132959F29854BA75FF2"><enum>(ii)</enum><header>Certain foreign corporations</header><text>Each foreign corporation with respect to which the taxpayer is a United States shareholder.</text></clause> 
<clause id="H2D3AEF342358460C951BC770208B9654"><enum>(iii)</enum><header>Interests in pass-through entities</header><text display-inline="yes-display-inline">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.</text></clause> 
<clause id="H5D70CDAF3C1F4335AB505AD1AD410182"><enum>(iv)</enum><header>Branches</header><text>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.</text></clause></subparagraph></paragraph> 
<paragraph id="H30760A3B3BDE4D9BA3A234B72824BC5E"><enum>(3)</enum><header>Definitions and special rules</header><text display-inline="yes-display-inline">For purposes of this subsection—</text> 
<subparagraph id="HE1CC8792584C49CEB610839A27D0277C"><enum>(A)</enum><header>Tax resident</header><text display-inline="yes-display-inline">Except as otherwise provided by the Secretary, the term <quote>tax resident</quote> 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.</text></subparagraph> 
<subparagraph id="H14BBD4DB0EE14DCB924554870E07EEF7"><enum>(B)</enum><header>Pass-through entity</header><text display-inline="yes-display-inline">Except as otherwise provided by the Secretary, the term <term>pass-through entity</term> 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.</text></subparagraph> 
<subparagraph id="HFBFC9B1A85C24820AB044D4FF697EF14"><enum>(C)</enum><header>Branch</header><text display-inline="yes-display-inline">Except as otherwise provided by the Secretary, the term <quote>branch</quote> 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.</text></subparagraph> 
<subparagraph id="H8ECA1DBC160749F3B28B8023237F4EFE"><enum>(D)</enum><header>Treatment of fiscally autonomous jurisdictions</header><text>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.</text></subparagraph> 
<subparagraph id="H25E070188E4F412AB7C598ADA874FFF0"><enum>(E)</enum><header>Possession of the United States</header><text>The term <quote>possession of the United States</quote> means each of American Samoa, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, Guam, and the Virgin Islands.</text></subparagraph></paragraph> 
<paragraph id="H29A51224418A40C991724848ACD682C8"><enum>(4)</enum><header>Regulations</header><text>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—</text> 
<subparagraph id="HA4C74B47F16B405C9F637CB2ECE0B171"><enum>(A)</enum><text display-inline="yes-display-inline">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,</text></subparagraph> 
<subparagraph id="H8A9F1710819E4B96A427061C0B063888"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="HB89352C501824B3EB88A551B4583DFC6"><enum>(C)</enum><text>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.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HFA2AF4E2DDFF4B68ACC886B5587098D0"><enum>(2)</enum><header>Application of recapture of overall foreign loss</header><text>Section 904(f)(5)(E)(i) is amended by inserting <quote>applied separately with respect to each country (within the meaning of subsection (e)) as provided in subsection (e)</quote> before the period at the end.</text></paragraph> 
<paragraph id="HCBBAE366B7754FA585D9C589A2A288F6"><enum>(3)</enum><header>Application of separate limitation losses with respect to global intangible low-taxed income</header> 
<subparagraph id="HDBD9E0F424DC4FC6A2F2385C11A00355"><enum>(A)</enum><header>In general</header><text>Section 904(f)(5)(B) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H3FCD582696A8475BB7255A781FAD7CE7" display-inline="no-display-inline"> 
<subparagraph id="H3442810FC83D423D9B5AAB79C3D5E3BE"><enum>(B)</enum><header>Allocation of losses</header><text display-inline="yes-display-inline">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)), and only to the extent 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, shall any amount of separate limitation losses reduce separate limitation income described in subparagraph (d)(1)(A).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="HBE73896F31454F9C85A25CDD8F02B957"><enum>(B)</enum><header>Separate limitation loss</header><text>Section 904(f)(5)(E)(iii) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H22B7A590E2C84B6E947F99227C5FDFE5" display-inline="no-display-inline"> 
<clause id="H3EE72DAB452B4B3FAE59B0A92B75C78C"><enum>(iii)</enum><header>Separate limitation loss</header><text display-inline="yes-display-inline">The term <quote>separate limitation loss</quote> 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.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="HB55ED3AF2FFE4BA39EA9B144D81E99AD"><enum>(b)</enum><header>Repeal of separate application to foreign branch income</header> 
<paragraph id="HD521BED227DA425EAA8186930ECED9E5"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 904(d)(1) is amended by striking subparagraph (B) and redesignating subparagraphs (C) and (D) as subparagraph (B) and (C).</text></paragraph> 
<paragraph id="H12725BB91D0E4A5EB353B6E2C634FAC9"><enum>(2)</enum><header>Coordination with deduction for foreign-derived intangible income</header><text>Section 250(b)(3)(A) is amended—</text> 
<subparagraph id="H221DD0058FE140B98B39BF7C4A97BBAB"><enum>(A)</enum><text>by striking subclause (VI) of clause (i) and inserting the following new subclause:</text> 
<quoted-block style="OLC" id="H36ABFC52AC964DD39990518527602726" display-inline="no-display-inline"> 
<subclause id="H5D54798BFCEE48FCBE0D54EFD9BF13FB"><enum>(VI)</enum><text display-inline="yes-display-inline">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</text></subclause><after-quoted-block>, and</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H0182852D14A845A7A1048D899478476D"><enum>(B)</enum><text>by adding at the end the following flush sentence:</text> 
<quoted-block style="OLC" id="H6A8A2EC541B84EEA915232697643B48D" display-inline="no-display-inline"> 
<quoted-block-continuation-text quoted-block-continuation-text-level="subparagraph">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.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> 
<paragraph id="H84EE98B986314C249E7489BCD7EAFFA2"><enum>(3)</enum><header>Amendments</header> 
<subparagraph id="H5504224371164FCEBC7B071EDB7D2BE6"><enum>(A)</enum><text>Section 904(d)(2)(A)(ii) is amended by striking <quote>, foreign branch income,</quote>.</text></subparagraph> 
<subparagraph id="HE6857DAD5FBD4F8BB8A8C88CA6C45FB2"><enum>(B)</enum><text>Section 904(d)(2)(H) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H9379DC8F98174D5DAE965FC1275D871C" display-inline="no-display-inline"> 
<subparagraph id="H52433B5D47AB4A6A80B8A044A06D3A36"><enum>(H)</enum><header>Treatment of income tax base differences</header><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="HB3E69515D3134FAB83EF097893407FEA"><enum>(C)</enum><text display-inline="yes-display-inline">Section 904(d)(2) is amended by striking subparagraph (J).</text></subparagraph></paragraph></subsection> 
<subsection id="H373D8A6F3EFA400588164376FD3D099E"><enum>(c)</enum><header>Modification of foreign tax credit carryback and carryforward</header> 
<paragraph id="HC097808BBB664A00B234E2BEBDA9941A"><enum>(1)</enum><header>Repeal of carryback</header><text>Section 904(c) is amended—</text> 
<subparagraph id="H5319A891F05B454EAF1B81BE22626CD5"><enum>(A)</enum><text>by striking <quote>in the first preceding taxable year, and</quote>,</text></subparagraph> 
<subparagraph id="HDA214353D32D4CF2AB9F3F0BDCADFD88"><enum>(B)</enum><text>by striking <quote>preceding or</quote> each place it appears, and</text></subparagraph> 
<subparagraph id="H7EE89093DF58489FB24BBE60D841D708"><enum>(C)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC">Carryback and</header-in-text></quote> in the heading thereof.</text></subparagraph></paragraph> 
<paragraph id="HE29DADC46C074C9181F662129D8CC771"><enum>(2)</enum><header>Application to limitation on foreign oil and gas taxes</header><text>Section 907(f)(1) is amended by striking <quote>in the first preceding taxable year and</quote>.</text></paragraph> 
<paragraph id="H63D6DCDE8818469D84022E1FD4C0633C"><enum>(3)</enum><header>Application of carryforward to taxes on global intangible low-taxed income</header> 
<subparagraph id="H253101166DC24B398F021ECBF2CC53CC"><enum>(A)</enum><header>In general</header><text>Section 904(c) is amended by striking the last sentence.</text></subparagraph> 
<subparagraph id="H60E3D4566AD34E508918B2716B0F0545"><enum>(B)</enum><header>Temporary limitation of carryforward to 5 taxable years</header><text>Section 904(c), as amended by the preceding provisions of this Act, is amended—</text> 
<clause id="HFCDC5056AA684B9D9B513E698171920B"><enum>(i)</enum><text>by striking <quote>Any amount by which all taxes</quote> and all that precedes it and inserting the following:</text> 
<quoted-block style="OLC" id="H302735B4794C4192AA1C67B36678BF6B" display-inline="no-display-inline"> 
<subsection id="HE2DBAD152280458EB1D66FDA56B6982A"><enum>(c)</enum><header>Carryback and carryover of excess tax paid</header> 
<paragraph id="H5BB9995BE2CB4FCD9CFAC6A5C9CBFF02"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Any amount by which all taxes</text></paragraph></subsection><after-quoted-block>, and</after-quoted-block></quoted-block></clause> 
<clause id="HB6843E72B8A74FB4BC22E1B6CEE52D9F"><enum>(ii)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H48E45FC23B6849F39D0015935EF039AA" display-inline="no-display-inline"> 
<paragraph id="HCA8A4FC0A9E64305A5CEC782AC1A8B20"><enum>(2)</enum><header>Temporary limitation on carryforward of taxes on global intangible low-taxed income</header><text display-inline="yes-display-inline">In the case of taxes paid or accrued during any taxable year beginning after December 31, 2022, and before January 1, 2031, and with respect to amounts described in subsection (d)(1)(A), paragraph (1) shall be applied by substituting <quote>5 succeeding taxable years</quote> for <quote>10 succeeding taxable years</quote>. </text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph></paragraph></subsection> 
<subsection id="H159C4B3E1DFF4CDDB006F5A5C3A8E319"><enum>(d)</enum><header>Treatment of certain tax-exempt dividends</header> 
<paragraph id="H774F6D017942443BA034B5062EE65CF4"><enum>(1)</enum><header>Certain tax-exempt dividends taken into account in applying limitations on foreign tax credits</header><text>Section 904(b) is amended by striking paragraph (4).</text></paragraph> 
<paragraph id="H088F4093C89A4F3AA12C4E74AABE85BC"><enum>(2)</enum><header>Certain tax-exempt dividends not taken into account in allocating interest expense</header><text>Section 864(e)(3) is amended by striking <quote>or 245(a)</quote> and inserting <quote>, 245(a), or 245A</quote>. </text></paragraph></subsection> 
<subsection id="H506B104BB3214B81A1B56044F15AE584" commented="no"><enum>(e)</enum><header>Rules for allocation of certain deductions to foreign source global intangible low-taxed income for purposes of foreign tax credit limitation</header><text display-inline="yes-display-inline">Section 904(b), as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph:</text> 
<quoted-block display-inline="no-display-inline" id="H1378A6D6BE8546DF948D9B35FA55F6DC" style="OLC"> 
<paragraph commented="no" id="H87C991A5A20A41C08D29399B454FD116"><enum>(4)</enum><header>Deductions treated as allocable to foreign source global intangible low-taxed income</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HE46A8CC34CB345C0B58F3A358D1BFBE2"><enum>(A)</enum><text>by allocating and apportioning any deduction allowed under section 250(a)(1)(B) (and any deduction allowed under section 164(a)(3) for taxes imposed on amounts described in section 250(a)(1)(B)) to such income, and</text></subparagraph> 
<subparagraph id="H6CE89C93CAF447BA906A7CD569E7D972"><enum>(B)</enum><text>by allocating and apportioning any other deduction to such income only if the Secretary determines that such deduction is directly allocable to such income.</text></subparagraph><continuation-text continuation-text-level="paragraph">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.</continuation-text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H7118656D442C4403982E32D66D74A458"><enum>(f)</enum><header>Treatment of certain asset dispositions</header><text>Section 904(b), as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HB2BE0E055AB34827BC98587DBF30B657" display-inline="no-display-inline"> 
<paragraph id="HD3F228AE92004917BE7953D3CABFBC22"><enum>(5)</enum><header>Treatment of certain asset dispositions</header> 
<subparagraph id="H11753C90240F49588FCAD8A1E97F68C9"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H730C82E9C689475AA3BAB5DD4F0E308A"><enum>(B)</enum><header>Covered asset disposition</header><text>For purposes of this paragraph, the term <quote>covered asset disposition</quote> means any transaction which—</text> 
<clause id="HAE47828B85684EE29AD81021D8302F98"><enum>(i)</enum><text>is treated as a disposition of assets for purposes of subchapter N of this chapter, and</text></clause> 
<clause id="H85191ADF4CED44B2B2808F9B7F500C0A"><enum>(ii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="H314E8F6E1A924C31B9C36ACF5A25D578"><enum>(C)</enum><header>Regulations</header><text>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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H43C01523146945F2899AE6224D0D77C0"><enum>(g)</enum><header>Redetermination of foreign taxes and related claims</header> 
<paragraph id="H90F4C7C1013045689C5268EA28B79722"><enum>(1)</enum><header>In general</header><text>Section 905(c) is amended—</text> 
<subparagraph id="H4DC8AC9FD28E4C44A5822A8D3212C505"><enum>(A)</enum><text>in paragraph (1), by striking <quote>or</quote> at the end of subparagraph (B) and by inserting after subparagraph (C) the following new subparagraphs: </text> 
<quoted-block style="OLC" id="H2614193FB5CC487989ADC51218056A63" display-inline="no-display-inline"> 
<subparagraph id="H0F4780FC5B0749C8A45B961C2D27B748"><enum>(D)</enum><text display-inline="yes-display-inline">the taxpayer makes a timely change in its choice to claim a credit or deduction for taxes paid or accrued, or</text></subparagraph> 
<subparagraph id="HE891417E8F6C4A5C93FD512A624C107C"><enum>(E)</enum><text>there is any other change in the amount, or treatment, of taxes, which affects the taxpayer’s tax liability under this chapter,</text></subparagraph><after-quoted-block>,</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="HBB84A70DBD7640B19FD8280425E6E89F"><enum>(B)</enum><text>in paragraph (2)(B), by striking <quote>Any such taxes</quote> and inserting <quote>Except as otherwise provided by the Secretary, any such taxes</quote>,</text></subparagraph> 
<subparagraph id="H29710F68A6C042CC98361E1DD37BE4E9"><enum>(C)</enum><text display-inline="yes-display-inline">in paragraph (2)(B)(i), by striking <quote>for the taxable year to which such taxes relate</quote> and inserting <quote>for the taxable year in which paid</quote>, and </text></subparagraph> 
<subparagraph id="H793CEC347FF34845A3290C903B1EF208"><enum>(D)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC">accrued</header-in-text></quote> in the heading thereof.</text></subparagraph></paragraph> 
<paragraph id="HA366FC4FE8134B3DB8C5DA0E6D6033EA"><enum>(2)</enum><header>Modification to time for claiming credit or deduction</header><text>Section 901(a) is amended by striking the second sentence and inserting the following: <quote> 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.</quote>.</text></paragraph> 
<paragraph id="H0E991C92913E40B2A076A22042E3046F"><enum>(3)</enum><header>Modification to special period of limitation</header><text display-inline="yes-display-inline">Section 6511(d)(3) is amended—</text> 
<subparagraph id="H28578C1959A143118800B4EB28CF8D22"><enum>(A)</enum><text>in subparagraph (A)—</text> 
<clause id="H8E30AF194E3A442AB356F98E0714FBAC"><enum>(i)</enum><text>by inserting <quote>change in the liability for</quote> before <quote>any taxes paid or accrued</quote>, </text></clause> 
<clause id="H7B29C75C7CC34F169065862959322EEF"><enum>(ii)</enum><text>by striking <quote>actually paid</quote> and inserting <quote>paid (or deemed paid under section 960)</quote>, and</text></clause> 
<clause id="H0F867425EB3C4CA887744CB1710DF328"><enum>(iii)</enum><text>by inserting <quote><header-in-text level="subparagraph" style="OLC">change in the liability for</header-in-text></quote> before <quote><header-in-text level="subparagraph" style="OLC">foreign taxes</header-in-text></quote> in the heading thereof, and</text></clause></subparagraph> 
<subparagraph id="HE2F168F14FFA44C199A150006E76D391"><enum>(B)</enum><text>in subparagraph (B), by inserting <quote>an additional credit by reason of the change in liability for taxes</quote> after <quote>the allowance of</quote>. </text></subparagraph></paragraph></subsection> 
<subsection id="HB6F62B43F3474152AFC6848C616EFD54"><enum>(h)</enum><header>Effective dates</header> 
<paragraph id="HA7D290E18808450284AE89B75C5F9654"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Except as otherwise provided in this subsection, the amendments made by this section shall apply to taxable years beginning after December 31, 2022.</text></paragraph> 
<paragraph id="H24F31530A9454560A82352AB1C47E64F"><enum>(2)</enum><header>Modification of foreign tax credit carryback and carryforward</header><text>The amendments made by subsection (c) shall apply to taxes paid or accrued in taxable years beginning after December 31, 2022.</text></paragraph> 
<paragraph id="H8B17D601839E4ED09BEB551837E44E91"><enum>(3)</enum><header>Treatment of certain asset dispositions</header><text>The amendment made by subsection (f) shall apply to transactions after the date of the enactment of this Act.</text></paragraph> 
<paragraph id="H0AD12F6DFFD54C42AC1DAE5CAB723D77"><enum>(4)</enum><header>Redetermination of foreign taxes and related claims</header> 
<subparagraph id="H31B749DC8F5C4B09BC0334C8098C82CE"><enum>(A)</enum><header>In general</header><text>Except as provided in subparagraph (B), the amendments made by subsection (g) shall take effect on the date which is 60 days after the date of the enactment of this Act.</text></subparagraph> 
<subparagraph id="H8AA30DDBE33F4B55A7BD29D2D93F809C"><enum>(B)</enum><header>Certain changes</header><text>The amendments made by subsection (g)(1)(A) shall apply to changes that occur on or after the date which is 60 days after the date of the enactment of this Act.</text></subparagraph></paragraph></subsection> 
<subsection id="HA95D146EBFE04A0A8E22801670957DE3"><enum>(i)</enum><header>Regulations</header><text>The Secretary shall prescribe rules providing for the application of subsection (e) of section 904 of the Internal Revenue Code of 1986 (as added by this section), and subsections (f) and (g) of such section, to any amounts carried over under subsection (c) of such section from a taxable year with respect to which such subsection (e) did not apply to a taxable year with respect to which such subsection (e) does apply.</text></subsection></section> 
<section id="HE00C184E3D10428A86624B3C37D230A1" commented="no"><enum>138125.</enum><header>Foreign oil and gas extraction income and foreign oil related income to include oil shale and tar sands</header> 
<subsection id="H16BCB438902E47DD973C388F5EB6C633" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Paragraphs (1)(A) and (2)(A) of section 907(c) are each amended by inserting <quote>(or oil shale or tar sands)</quote> after <quote>oil or gas wells</quote>.</text></subsection> 
<subsection id="H2FD5DEB68A004EBDA2826EE1C3A3C8E8" commented="no"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="HE652DAF7386B4E08AA1FDA393FCB9B4E"><enum>138126.</enum><header>Modifications to inclusion of global intangible low-taxed income</header> 
<subsection id="HAAF1A7DE01994DED9E139FBC78F9A87C"><enum>(a)</enum><header>Country-by-country application of section based on CFC taxable units</header><text>Section 951A is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="HAB86DA636F634643AF552F17E97B00AF" display-inline="no-display-inline"> 
<subsection id="H91FB5F324D6B4EBCA0DD4E4F3A379354"><enum>(g)</enum><header>Country-by-country application of section based on CFC taxable units</header> 
<paragraph id="H62C756D868284976BDA337F39F403B6A"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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)—</text> 
<subparagraph id="H565CE7679D3041D798BBF556EB803C11"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H664D419FFB1D4EFD91ECB39C57730804"><enum>(B)</enum><text>for purposes of determining such separate amounts of global intangible low-taxed income—</text> 
<clause id="HCE77D40BA95F4300A947F1EFC61FAD90"><enum>(i)</enum><text>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</text></clause> 
<clause id="H865A9B7390CB4C46B6CA42B6C59E4A34"><enum>(ii)</enum><text>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 each CFC taxable unit of such shareholder which is a tax resident of such country.</text></clause></subparagraph></paragraph> 
<paragraph id="HFFE6B6CE6DA54DF3A5780650C9A66A4F"><enum>(2)</enum><header>Definitions</header><text>For purposes of this subsection—</text> 
<subparagraph id="H8D6F17D3181D4F0E93AC17BC54217247"><enum>(A)</enum><header>CFC taxable unit</header><text>The term <quote>CFC taxable unit</quote> means any taxable unit described in clause (ii), (iii), or (iv) of section 904(e)(2)(B), determined—</text> 
<clause id="HC7F355BF296D42279899CDB39235BDA6"><enum>(i)</enum><text>by substituting <quote>Each controlled foreign corporation</quote> for <quote>Each foreign corporation</quote> in clause (ii) of such section, and</text></clause> 
<clause id="H55F680CFAD3F4E6CADD6C2B6A7ECD5DF"><enum>(ii)</enum><text>without regard to the references to the taxpayer in clauses (iii) and (iv) of such section.</text></clause></subparagraph> 
<subparagraph id="H7F09972942224D30B24A368DE5DADBB7"><enum>(B)</enum><header>Application of other definitions</header><text>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).</text></subparagraph></paragraph> 
<paragraph id="HC99C949242DA494896F4257D8E09EC76"><enum>(3)</enum><header>Special rules</header><text>For purposes of this subsection—</text> 
<subparagraph id="H7EACC5C652B849259F1F353FFDA20676"><enum>(A)</enum><header>Application of certain rules</header><text display-inline="yes-display-inline">Except as otherwise provided by the Secretary, rules similar to the rules of section 904(e) shall apply.</text></subparagraph> 
<subparagraph id="HD6674E38AD1A492D8A8335BB1E7857D2"><enum>(B)</enum><header>Allocation of global intangible low-taxed income to controlled foreign corporations</header><text>Except as otherwise provided by the Secretary, subsection (f)(2) shall be applied separately with respect to each CFC taxable unit.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H3B191A12C68D4FDB8DEB642DEBE0C58A"><enum>(b)</enum><header>Regulatory authority</header> 
<paragraph id="HDDC844FF0D094EDEB4EA4D080FE5BF6E"><enum>(1)</enum><header>In general</header><text>Section 951A, as amended by subsection (a), is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="H04208F7D339B42A79571257B49C3D4C8" display-inline="no-display-inline"> 
<subsection id="HE5B9034BE6D749499E22FFBBFDF8855F"><enum>(h)</enum><header>Regulations</header><text>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—</text> 
<paragraph id="H3CEEA2B2089B4FA18596A421A46F75E4"><enum>(1)</enum><text display-inline="yes-display-inline">the treatment of property if such property is transferred, or held, temporarily,</text></paragraph> 
<paragraph id="H4F55EB8EE2804B8C8461694CAC13C58D"><enum>(2)</enum><text>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),</text></paragraph> 
<paragraph id="HFC15FAA9C9F3448680F917BEC3F18124"><enum>(3)</enum><text>rules similar to the rules provided under the regulations or guidance issued under section 904(e)(4),</text></paragraph> 
<paragraph id="H2F3808A15FB54B13AAE61FED2D40DE3B"><enum>(4)</enum><text>other appropriate basis adjustments, and</text></paragraph> 
<paragraph id="HDDA8D567C32A456299E7859F05F29C93"><enum>(5)</enum><text>appropriate adjustments to be made, and appropriate tax attributes and records to be maintained, separately with respect to CFC taxable units.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HA9917741FBFF4088BFC97D93C72DE6FE"><enum>(2)</enum><header>Conforming amendment</header><text>Section 951A(d) is amended—</text> 
<subparagraph id="H86A91D45476949C18CD9A77D920ECD92"><enum>(A)</enum><text>by striking paragraph (4), and</text></subparagraph> 
<subparagraph id="HF1617B63ED92438EA74FC810D62F529E"><enum>(B)</enum><text>by redesignating the second paragraph (3) (relating to partnership property) as paragraph (4).</text></subparagraph></paragraph></subsection> 
<subsection id="H000E99023A4A442FAC5530A80F3FD6FB"><enum>(c)</enum><header>Carryover of net CFC tested loss</header> 
<paragraph id="HEDAFEBADC154472892445743D76946E4"><enum>(1)</enum><header>In general</header><text>Section 951A(c) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HAFBBADA656F145E089CA08B5185303A8" display-inline="no-display-inline"> 
<paragraph id="HA6F9EEFC179541D6ADC2540EF870DF74"><enum>(3)</enum><header>Carryover of net CFC tested loss</header> 
<subparagraph id="H417EE02E159243968992D9A783096E50"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="H4FC9379D618F4A38A34B2CAA0756AA64"><enum>(B)</enum><header>Proper adjustment in allocations of global intangible low-taxed income to controlled foreign corporations</header><text>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).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H11544237477241FB83E1E8A00788C002"><enum>(2)</enum><header>Coordination with country-by-country application</header><text>Section 951A(g)(1)(B)(ii), as added by subsection (a), is amended by inserting <quote>any increase determined under subsection (c)(3)(A),</quote> after <quote>interest expense described in subsection (b)(2)(B),</quote>.</text></paragraph> 
<paragraph id="HBFAC9240963142788B569A7BAA031F49"><enum>(3)</enum><header>Application of rules with respect to ownership changes</header><text>Section 382(d) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HAA629D39B66A4A87A2E7911389A3DA45" display-inline="no-display-inline"> 
<paragraph id="HF7F35F04F696421A93F6513D3813565E"><enum>(4)</enum><header>Application to carryover of net CFC tested loss</header><text display-inline="yes-display-inline">The term <quote>pre-change loss</quote> shall include any excess carried over under section 951A(c)(3) under rules similar to the rules of paragraph (1).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H993C932679104916B40118074272FFCE"><enum>(d)</enum><header>Reduction in net deemed tangible income return for purposes of determining global intangible low-taxed income</header> 
<paragraph id="H779154E7CF0648F592CF51276293FB8C"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 951A(b)(2)(A) is amended by striking <quote>10 percent</quote> and inserting <quote>5 percent</quote>.</text></paragraph> 
<paragraph id="HBDB57BF4B57D415FA60D0F4BEE23FEEB"><enum>(2)</enum><header>Application to assets located in possessions of the United States</header><text>Section 951A(b) is amended by adding at the end the following new paragraph:</text> 
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<paragraph id="HB9A5405D2D554E51B2F71069FEB3410E"><enum>(3)</enum><header>Application to assets located in possessions of the United States</header><text display-inline="yes-display-inline">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 <quote>10 percent</quote> for <quote>5 percent</quote> in paragraph (2)(A).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H30A262CFD0D64A31A3512173F654388E"><enum>(e)</enum><header>Inclusion of foreign oil and gas extraction income in determining tested income and loss</header><text>Section 951A(c)(2)(A) is amended by inserting <quote>and</quote> at the end of subclause (III), by striking <quote>and</quote> at the end of subclause (IV) and inserting <quote>over</quote>, and by striking subclause (V).</text></subsection> 
<subsection id="H8378F1016BDB4230BF6C03CF1CF19286"><enum>(f)</enum><header>Coordination with other provisions</header><text>Section 951A(f)(1) is amended by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H56AFB3E532954F8C920D6BBA682D7320" display-inline="no-display-inline"> 
<subparagraph id="HB0CCC07032174C6693EB87F5DEE59CD0"><enum>(C)</enum><header>Treatment of certain references</header><text display-inline="yes-display-inline">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. </text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H5A80F2005E3D47E2A86CA7853BE2FE26" commented="no"><enum>(g)</enum><header>Effective date</header> 
<paragraph id="HD1A4B80B36F5406E8517F6F1DDC1B805"><enum>(1)</enum><header>In general</header><text>Except as otherwise provided in this subsection, the amendments made by this section shall apply to taxable years 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.</text></paragraph> 
<paragraph id="HB09BE6DA86874A47A55FE4D316559C01"><enum>(2)</enum><header>Regulatory authority and coordination with other provisions</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HDE169817ACE8457B8D0ABD8A30817494"><enum>(h)</enum><header>No inference regarding certain modifications</header><text>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.</text></subsection></section> 
<section id="H58B89AE56ED243628E7100029C61DC21"><enum>138127.</enum><header>Modifications to determination of deemed paid credit for taxes properly attributable to tested income</header> 
<subsection id="H7F641DC32D614D58909D4C121B6A8076"><enum>(a)</enum><header>Increase in deemed paid credit</header><text display-inline="yes-display-inline">Section 960(d)(1) is amended by striking <quote>80 percent</quote> and inserting <quote>95 percent (100 percent in the case of tested foreign income taxes paid or accrued to a possession of the United States)</quote>.</text></subsection> 
<subsection id="H8FB3D2A3AF4F441EB260596063315B13"><enum>(b)</enum><header>Inclusion of taxes properly attributable to tested loss</header> 
<paragraph id="HA455BEC515714385B1873ACA8615A505"><enum>(1)</enum><header>In general</header><text>Section 960(d)(3) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H5E0068942CDB4676920BFABF48AF0C49" display-inline="no-display-inline"> 
<paragraph id="HF6E3593388C748248D5111CC48233377"><enum>(3)</enum><header>Tested foreign income taxes</header><text display-inline="yes-display-inline">For purposes of paragraph (1), the term <quote>tested foreign income taxes</quote> means, with respect to any domestic corporation which is a United States shareholder of a controlled foreign corporation—</text> 
<subparagraph id="H79EB07313A444F45B9B61E11B8889B97"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="HCAFB80D00CF64B89897891B0947FB2DF"><enum>(B)</enum><text>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—</text> 
<clause id="HBC59DCA0B6384B3EA96E431CCA3CCD17"><enum>(i)</enum><text>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</text></clause> 
<clause id="H5169B0F9DC274941AC69B6DA91704A6B"><enum>(ii)</enum><text>no credit is allowed, in whole or in part, for such foreign taxes in any foreign jurisdiction.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HE8DE47BEAA20464F9121F520C7D3E488"><enum>(2)</enum><header>Conforming amendment</header><text>Section 960(d)(2)(B) is amended by striking <quote>the aggregate amount described in section 951A(c)(1)(A)</quote> and inserting <quote>the net CFC tested income (as defined in section 951A(c)(1))</quote>. </text></paragraph></subsection> 
<subsection id="H46A80EDC535441DDBF9651DA2D0AA294"><enum>(c)</enum><header>Application of foreign tax credit limitation to amounts included under section 78</header> 
<paragraph id="H92887F762A124086A365421B4FC11D9F"><enum>(1)</enum><text display-inline="yes-display-inline">Section 904(d)(2) is amended by redesignating subparagraph (K) as subparagraph (L) and by inserting after subparagraph (J) the following new subparagraph:</text> 
<quoted-block style="OLC" id="HC02B93A58478481C8A7B234F6EEBDDE3" display-inline="no-display-inline"> 
<subparagraph id="H778975B399E7487BAE670A9D953A0848"><enum>(K)</enum><header>Amounts includible under section 78</header><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HFA768891EE324F6BA2710F738F888FCF"><enum>(2)</enum><text>Section 904(d)(3)(G) is amended by striking the second sentence and inserting the following: <quote>Any amount included in gross income under section 78 shall not be treated as a dividend.</quote>.</text></paragraph></subsection> 
<subsection id="H0F15DE9D673E48E3810B319021555F7F"><enum>(d)</enum><header>Disallowance of foreign tax credit and deduction with respect to distributions of previously taxed global intangible low-taxed income</header><text display-inline="yes-display-inline">Section 960(d) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H9F81C5F5C46A420D82721091C238A317" display-inline="no-display-inline"> 
<paragraph id="H2E9E0F61506447989904A9F41478CD66"><enum>(4)</enum><header>Disallowance of foreign tax credit and deduction with respect to distributions of previously taxed global intangible low-taxed income</header><text display-inline="yes-display-inline">No credit shall be allowed under section 901 for 5 percent of any foreign income taxes paid or accrued (or treated as paid or accrued) 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).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HA6F0E5DB23634317B9D1B1B70047E0F0"><enum>(e)</enum><header>Effective date</header> 
<paragraph id="H357616D89C9844229C3E360AEDB0342D"><enum>(1)</enum><header>In general</header><text>Except as otherwise provided in this subsection, the amendments made by this section shall apply to taxable years 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.</text></paragraph> 
<paragraph id="HD695DB52149A458C90A6AB0DDFD75A20"><enum>(2)</enum><header>Subsections (<enum-in-header>c</enum-in-header>) and (<enum-in-header>d</enum-in-header>)</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H6CB73D613C1140A9BB4FFDEE324D3D2D"><enum>(f)</enum><header>No inference regarding certain modifications</header><text>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.</text></subsection></section> 
<section id="H1E8FC945101F42ADA0991D1F90FEC979"><enum>138128.</enum><header>Deduction for foreign source portion of dividends limited to controlled foreign corporations, etc</header> 
<subsection id="H9D1544CDCBB84ADAA2952DA062B664DC"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 245A is amended—</text> 
<paragraph id="HBBB91E4BB13E41168BF26BA7ABA20DC4"><enum>(1)</enum><text>in subsections (a), (c)(1), and (c)(2), by striking <quote>specified 10-percent owned foreign corporation</quote> each place it appears and inserting <quote>controlled foreign corporation</quote>, and</text></paragraph> 
<paragraph id="H422754D736844F3EBBE1873BDA5EB239"><enum>(2)</enum><text>by striking subsection (b).</text></paragraph></subsection> 
<subsection id="H49355077222E4F2C93A70AACF80870F3"><enum>(b)</enum><header>Modifications related to determination of status as a controlled foreign corporation</header> 
<paragraph id="H0AA371EAA364413C8DEEB5CCBB116CA1"><enum>(1)</enum><text>Subpart F of part III of subchapter N of chapter 1 is amended by inserting after section 951A the following new section:</text> 
<quoted-block style="OLC" id="H322852AB46E74ED195544E11E11FDF00" display-inline="no-display-inline"> 
<section id="H20B702B0FE764BD2A8D7A9401EDEB8E3"><enum>951B.</enum><header>Amounts included in gross income of foreign controlled United States shareholders</header> 
<subsection id="H79C4C6E2130747FAA6E6B4EBA2EC6138"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of any foreign controlled United States shareholder of a foreign controlled foreign corporation—</text> 
<paragraph id="H5DF432A23D83445E9FC3F796C6F3DEF7"><enum>(1)</enum><text>this subpart (other than sections 951A, 951(b), 957, and 965) shall be applied with respect to such shareholder (separately from, and in addition to, the application of this subpart without regard to this section)—</text> 
<subparagraph id="HABA1EF21BCD241C4BB4D044DB6A13AD0"><enum>(A)</enum><text>by substituting <quote>foreign controlled United States shareholder</quote> for <quote>United States shareholder</quote> each place it appears therein, and</text></subparagraph> 
<subparagraph id="H320FD646D06946A6857FFD7B334F8877"><enum>(B)</enum><text>by substituting <quote>foreign controlled foreign corporation</quote> for <quote>controlled foreign corporation</quote> each place it appears therein, and</text></subparagraph></paragraph> 
<paragraph id="H242B4E0B36E149B9859C0BD0F3EF005E"><enum>(2)</enum><text>sections 951A and 965 shall be applied with respect to such shareholder —</text> 
<subparagraph id="HA9A8D898ED0A469EA46564C72E757CE1"><enum>(A)</enum><text>by treating each reference to <quote>United States shareholder</quote> in such sections as including a reference to such shareholder, and</text></subparagraph> 
<subparagraph id="HB41AF02DAFB847CAA85C19AA766A6376"><enum>(B)</enum><text>by treating each reference to <quote>controlled foreign corporation</quote> in such sections as including a reference to such foreign controlled foreign corporation.</text></subparagraph></paragraph></subsection> 
<subsection id="H2C745F7BE05D4D04959A2983D9E8B60F"><enum>(b)</enum><header>Foreign controlled United States shareholder</header><text>For purposes of this section, the term <quote>foreign controlled United States shareholder</quote> 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—</text> 
<paragraph id="H9360075C3B554A08910D0BC885E10185"><enum>(1)</enum><text>section 951(b) were applied by substituting <quote>more than 50 percent</quote> for <quote>10 percent or more</quote>, and</text></paragraph> 
<paragraph id="HF2EEAA9BC5D643079352A2921264C7D8"><enum>(2)</enum><text>section 958(b) were applied without regard to paragraph (4) thereof.</text></paragraph></subsection> 
<subsection id="H5F80DD49F84146FDADC5D1027168726D"><enum>(c)</enum><header>Foreign controlled foreign corporation</header><text>For purposes of this section, the term <quote>foreign controlled foreign corporation</quote> means a foreign corporation, other than a controlled foreign corporation, which would be a controlled foreign corporation if section 957(a)(1) were applied—</text> 
<paragraph id="H21BAAF98A07B41C78C01DA466068FFA2"><enum>(1)</enum><text>by substituting <quote>foreign controlled United States shareholders</quote> for <quote>United States shareholders</quote>, and</text></paragraph> 
<paragraph id="HCC40175339A640A996B901E7B3DE27F7"><enum>(2)</enum><text>by substituting <quote>section 958(b) (other than paragraph (4) thereof)</quote> for <quote>section 958(b)</quote>. </text></paragraph></subsection> 
<subsection id="H02D7E445F03A417DAB73B514D1D521B6"><enum>(d)</enum><header>Regulations</header><text>The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance—</text> 
<paragraph id="H53B8663EEC914B79A3116119FD669DFF"><enum>(1)</enum><text>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</text></paragraph> 
<paragraph id="H50039C2FDD2344E1B0E6C0DD382B9A8B"><enum>(2)</enum><text>to prevent the avoidance of the purposes of this section.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H8841766DFA544471B5FF8F533ADDEA3E"><enum>(2)</enum><text display-inline="yes-display-inline">Section 957(a) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HDC22148E06CE411FA59966CD763F62AE" display-inline="no-display-inline"> 
<subsection id="H018FD7F18946437B937F11D0B49EF818"><enum>(a)</enum><header>Controlled foreign corporation</header><text display-inline="yes-display-inline">For purposes of this title—</text> 
<paragraph id="H22B0983C45284AE19E8D4E18DC72CE6A"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The term <quote>controlled foreign corporation</quote> means any foreign corporation if more than 50 percent of—</text> 
<subparagraph id="HD3E86F856B1F42A995943CD8CC0D6514"><enum>(A)</enum><text>the total combined voting power of all classes of stock of such corporation entitled to vote, or</text></subparagraph> 
<subparagraph id="H4CFD4F42DDAD405E86E6596ABA179BD0"><enum>(B)</enum><text>the total value of the stock of such corporation, </text></subparagraph><continuation-text continuation-text-level="paragraph">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.</continuation-text></paragraph> 
<paragraph id="H71B65C5F07B94EA1A686FC8119524754"><enum>(2)</enum><header>Election to treat a foreign corporation as a controlled foreign corporation for certain purposes</header> 
<subparagraph id="H7D4042F4B5F24B6EB292D83C570A3F98"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HF064A20B6EE04F90BB4562F470994D67"><enum>(B)</enum><header>Exceptions</header><text>Notwithstanding any other provision of this paragraph—</text> 
<clause id="HE34F330DF2D1429F964E4B80445E735B"><enum>(i)</enum><header>Coordination with rules for foreign controlled United States shareholders of foreign controlled foreign corporations</header> 
<subclause id="H43288CAD7E1D49F4B0125B1D05F65ADA"><enum>(I)</enum><header>In general</header><text>Except as provided in subclause (II), a foreign corporation shall not be treated as a controlled foreign corporation by reason of this paragraph for purposes of section 951B(c).</text></subclause> 
<subclause id="HDF9A91A7C59345DCAD56948A7FC73C74"><enum>(II)</enum><header>Exception for United States shareholders</header><text>Subclause (I) shall not apply with respect to any United States shareholder of such foreign corporation.</text></subclause></clause> 
<clause id="HF2D68110B3F14B8B8D507DCEA83F14FC"><enum>(ii)</enum><header>Secretarial authority</header><text>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.</text></clause></subparagraph> 
<subparagraph id="H5819C27DCF6242958CD27062BD463DE1"><enum>(C)</enum><header>Election</header> 
<clause id="H8356785643864546BC6EA160E6768DD1"><enum>(i)</enum><header>By whom</header><text display-inline="yes-display-inline">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).</text></clause> 
<clause id="H801DF967A14E430A8C8BB9728C8E4526"><enum>(ii)</enum><header>With respect to whom</header><text>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).</text></clause> 
<clause id="HE39C851A15204098BF68DDB2287C19B0"><enum>(iii)</enum><header>Time, manner, etc</header><text>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.</text></clause></subparagraph> 
<subparagraph id="H23A334E6289E4A12953D277A3B4A50A3"><enum>(D)</enum><header>Regulations</header><text>The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this 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.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H838C65A0F2C04011BA402FFC1426B2D4"><enum>(3)</enum><text>Section 958(b) is amended—</text> 
<subparagraph id="H07B23753217442BD8CBB32B026A58B77"><enum>(A)</enum><text>by inserting after paragraph (3) the following:</text> 
<quoted-block style="OLC" id="H05E78C65B6EE48AA9A045C0B03030E45" display-inline="no-display-inline"> 
<paragraph id="H281ED53819154712A6BAC48C411C3573"><enum>(4)</enum><text display-inline="yes-display-inline">Subparagraphs (A), (B), and (C) of section 318(a)(3) shall not be applied so as to consider a United States person as owning stock which is owned by a person who is not a United States person.</text></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H676B3B473F89400AA8C73B54C5EC4295"><enum>(B)</enum><text>by striking <quote>Paragraph (1)</quote> in the last sentence and inserting <quote>Paragraphs (1) and (4)</quote>.</text></subparagraph></paragraph> 
<paragraph id="H6BF7DF5246D8499281D3A95790DFC7EE"><enum>(4)</enum><text>Section 959(b) is amended—</text> 
<subparagraph id="HAEC42F7F28D944678F2F7AE821F2FCE8"><enum>(A)</enum><text>by striking <quote>the earnings and profits of a controlled foreign corporation</quote> and inserting <quote>the earnings and profits of a foreign corporation</quote>,</text></subparagraph> 
<subparagraph id="HA2CB5E4A57514F208CF7D085BD01AA35"><enum>(B)</enum><text>by striking <quote>another controlled foreign corporation</quote> and inserting <quote>a controlled foreign corporation</quote>,</text></subparagraph> 
<subparagraph id="H59DB1847606940D2B063BFD72A1FD977"><enum>(C)</enum><text>by striking <quote>such other controlled foreign corporation</quote> and inserting <quote>such controlled foreign corporation</quote>, and</text></subparagraph> 
<subparagraph id="HB2AD1F70C2674E778CC36F2625303DD8"><enum>(D)</enum><text>by striking <quote>of such United States shareholder in the controlled foreign corporation</quote> and inserting <quote>of such United States shareholder in the foreign corporation</quote>. </text></subparagraph></paragraph> 
<paragraph id="H6AE5321F09FA424B9F5617353E9F24FB"><enum>(5)</enum><text display-inline="yes-display-inline">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:</text> 
<quoted-block style="OLC" id="H5E018C1CAB324EB1B4318C4DD6D37343" display-inline="no-display-inline"> 
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="H322852AB46E74ED195544E11E11FDF00" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="H20B702B0FE764BD2A8D7A9401EDEB8E3" level="section">Sec. 951B. Amounts included in gross income of foreign controlled United States shareholders.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HC63283A7BCC04A7A82B514B31E76A1FE"><enum>(c)</enum><header>Certain other modifications</header> 
<paragraph id="H715CEFA4B00D4505ADBA7890DC8ADDB5"><enum>(1)</enum><text>Section 245A(e)(4) is amended by striking <quote>an amount received</quote> and all that follows through <quote>for which the controlled foreign corporation received a deduction</quote> and inserting <quote>any dividend received from a controlled foreign corporation for which such controlled foreign corporation received a deduction</quote>. </text></paragraph> 
<paragraph id="HE3257A5B01A44C7DA881D6FB26C74EB3"><enum>(2)</enum><text>Section 245A(g) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H735CEA07A1844429A500F2C743927E66" display-inline="no-display-inline"> 
<subsection id="HC3FC0E6FAFE149A38614E48201D94545"><enum>(g)</enum><header>Regulations</header><text display-inline="yes-display-inline">The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance for—</text> 
<paragraph id="H8CA4B9515D5F4E618611F1D7AC42DBCE"><enum>(1)</enum><text>the treatment of United States shareholders owning stock of a controlled foreign corporation through a partnership, and</text></paragraph> 
<paragraph id="H2FFE31967046425CADBBD2BB3A280A40"><enum>(2)</enum><text>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—</text> 
<subparagraph id="H5614369AEFEF47A0BAEEA68CB6A3E8F2"><enum>(A)</enum><text>any portion of the dividend is out of earnings and profits arising from transactions with related parties which—</text> 
<clause id="H5BC8F1D9D8254E6A8F185CCAA1A53CDE"><enum>(i)</enum><text>do not occur in the ordinary course of a trade or business, and</text></clause> 
<clause id="H1A83F7D8A6E343399E3D94B4A2763D6E"><enum>(ii)</enum><text>occur on or after January 1, 2018, and during a taxable year to which section 951A did not apply, or</text></clause></subparagraph> 
<subparagraph id="HE7B3E2F3C8294C86AC305C7C8DCCF55F"><enum>(B)</enum><text>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).</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H233595CD17D34BCC8F44F0EBA27B2176"><enum>(d)</enum><header>Conforming amendments</header> 
<paragraph id="HAF7CF899BCF44074B8537854F99AA0D8"><enum>(1)</enum><text>Section 91 is amended—</text> 
<subparagraph id="H2B29E717F13E41FAB3FED595DE1D2A4B"><enum>(A)</enum><text>in subsection (a), by striking <quote>specified 10-percent owned foreign corporation (as defined in section 245A)</quote> and inserting <quote>controlled foreign corporation</quote>, and</text></subparagraph> 
<subparagraph id="HA3DAA2FEC8F542FF9DE199B1FA17B136"><enum>(B)</enum><text>in subsection (e), by striking <quote>specified 10-percent owned foreign corporation</quote> and inserting <quote>controlled foreign corporation</quote>.</text></subparagraph></paragraph> 
<paragraph id="H7B615BCBE15F4FE4BECEEF1519E729C0"><enum>(2)</enum> 
<subparagraph id="H93DFA0B54FD0442A9EE64E1AC1ED0BFE" display-inline="yes-display-inline"><enum>(A)</enum><text>The heading of section 245A is amended by striking <quote><header-in-text level="section" style="OLC">specified 10-percent owned foreign corporations</header-in-text></quote> and inserting <quote><header-in-text level="section" style="OLC">controlled foreign corporations</header-in-text></quote>.</text></subparagraph> 
<subparagraph id="H878AC327DA784032A4B6F7A681156A43" indent="up1"><enum>(B)</enum><text display-inline="yes-display-inline">The item relating to section 245A in the table of sections for part VIII of subchapter B of chapter 1 is amended by striking <quote>specified 10-percent owned foreign corporations</quote> and inserting <quote>controlled foreign corporations</quote>.</text></subparagraph></paragraph> 
<paragraph id="H08A02824B284493BA78185F9B4FD1860"><enum>(3)</enum><text>Section 246(c)(5) is amended—</text> 
<subparagraph id="H3BB089AA26CC4E0FBD702B36E119C57C"><enum>(A)</enum><text>in subparagraph (B), by striking <quote>specified 10-percent owned foreign corporation</quote> each place it appears and inserting <quote>controlled foreign corporation</quote>, and</text></subparagraph> 
<subparagraph id="HF26836525B4C4B5AA7905A4F9BDC1EFE"><enum>(B)</enum><text display-inline="yes-display-inline">by striking <quote><header-in-text level="paragraph" style="OLC">specified 10-percent owned foreign corporation</header-in-text></quote> in the heading and inserting <quote><header-in-text level="paragraph" style="OLC">controlled foreign corporation</header-in-text></quote>.</text></subparagraph></paragraph> 
<paragraph id="HE5FF9B3C0B6A40249A5240994A78B6B5"><enum>(4)</enum><text>Section 904 is amended—</text> 
<subparagraph id="HB4D9FEEB3D804BD5AAE84FB4EF9998C1"><enum>(A)</enum><text display-inline="yes-display-inline">in subsection (b)(4), by striking <quote>specified 10-percent owned foreign corporation</quote> both places it appears and inserting <quote>controlled foreign corporation</quote>, and</text></subparagraph> 
<subparagraph id="H403199D0AAB34C03B5C77043A373A404"><enum>(B)</enum><text>in subsection (d)(2)(E)—</text> 
<clause id="HE02C5EFF59E24194AA94E29FBD4001DE"><enum>(i)</enum><text>in clause (i)(I), by striking <quote>(as defined in section 245A(b))</quote>, and</text></clause> 
<clause id="H90CABFD0A9634515BA19F5CEF08DC72C"><enum>(ii)</enum><text>by redesignating clause (ii) as clause (iii) and by inserting after clause (i) the following new clause:</text> 
<quoted-block style="OLC" id="HF49D310E3A524C8885D96FC6FCC5C523" display-inline="no-display-inline"> 
<clause id="H323E4BB763CC485C8EA3304430C16A9D"><enum>(ii)</enum><header>Specified 10-percent owned foreign corporation</header><text display-inline="yes-display-inline">For purposes of this subparagraph—</text> 
<subclause id="HFE56938F76E04E2F9CA3FC6F057AB47D"><enum>(I)</enum><header>In general</header><text display-inline="yes-display-inline">The term <quote>specified 10-percent owned foreign corporation</quote> means any foreign corporation with respect to which any domestic corporation is a United States shareholder with respect to such corporation.</text></subclause> 
<subclause id="H7EC113F0EB034FEEA25E6FF1DC5F3570"><enum>(II)</enum><header>Exclusion of passive foreign investment companies</header><text>Such term shall not include any corporation which is a passive foreign investment company (as defined in section 1297) with respect to the shareholder and which is not a controlled foreign corporation.</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph></paragraph> 
<paragraph id="H3DF1A12535574F6D8F06E618BA054762"><enum>(5)</enum><text>Section 909(b) is amended by striking <quote>(as defined in section 245A(b) without regard to paragraph (2) thereof)</quote> and inserting <quote>(as defined in section 904(d)(2)(E)(ii) without regard to subclause (II) thereof)</quote>. </text></paragraph> 
<paragraph id="H3166ABFD6F5F4C8CAB7207390D06DA7A"><enum>(6)</enum><text>Section 961(d) is amended—</text> 
<subparagraph id="H8C130FCED7254687BB26192E6781C2CE"><enum>(A)</enum><text>by striking <quote>specified 10-percent owned foreign corporation (as defined in section 245A)</quote> and inserting <quote>controlled foreign corporation</quote>, and</text></subparagraph> 
<subparagraph id="H42B223659BB44BE2954D2B0411213769"><enum>(B)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC">specified 10-percent owned foreign corporation</header-in-text></quote> in the heading and inserting <quote><header-in-text level="subsection" style="OLC">controlled foreign corporation</header-in-text></quote>. </text></subparagraph></paragraph></subsection> 
<subsection id="H9B2A8522300F44118D89F83D747A94B6"><enum>(e)</enum><header>Effective dates</header> 
<paragraph id="H05E7D93286344C568C1D01798EB9316E"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Except as otherwise provided in this subsection, the amendments made by this section shall apply to distributions made after the date of the enactment of this Act.</text></paragraph> 
<paragraph id="H8BA0E23599B44DF98281E86DC45177A0" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>Modifications related to determination of status as a controlled foreign corporation</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="HD77ABA0B36DA4540B083219FC4E1A3A3" display-inline="no-display-inline"><enum>(f)</enum><header>No inference regarding certain modifications</header><text>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.</text></subsection></section> 
<section id="H0E76326DD7264E6A96AFC51E701BD1CA"><enum>138129.</enum><header>Limitation on foreign base company sales and services income</header> 
<subsection id="HC8B0DE1F2C0147A4B761570801AE5C16"><enum>(a)</enum><header>Foreign base company sales income</header><text display-inline="yes-display-inline">Section 954(d)(2) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H80CBD50D1A1B495A8172B1C2567D2358" display-inline="no-display-inline"> 
<paragraph id="H2904E53AB8CC4AFDBEE5C6C3BD03E0D9"><enum>(2)</enum><header>Limitation and regulatory authority</header> 
<subparagraph id="H126C9DEB571B4E44B5C13BF7F6DBF3C2"><enum>(A)</enum><header>In general</header><text>For purposes of this subsection, the term <quote>related person</quote> shall not include any person unless such person is—</text> 
<clause id="HF3B8EE69CA444BF0BB76D9DA60223EF3"><enum>(i)</enum><text display-inline="yes-display-inline">a taxable unit which is a tax resident of (or, in the case of a branch, is located in) the United States, or</text></clause> 
<clause id="H9E951E54CF0F45BE98FAB18AF1EDA872"><enum>(ii)</enum><text>is subject to tax under this chapter by reason of such person’s activities in the United States.</text></clause></subparagraph> 
<subparagraph id="HBCA8AA85F47A4B21AA7DB20D9CCA3D29"><enum>(B)</enum><header>Regulations</header><text display-inline="yes-display-inline">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—</text> 
<clause id="HE2BF18CBBF1040DF9954146A35422ECB"><enum>(i)</enum><text>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 </text></clause> 
<clause id="HD0CC5CAAE7FE4B198FCD93D571158A1D"><enum>(ii)</enum><text>regulations or other guidance providing that, for purposes of determining foreign base company sales income in situations in which any activity (including a transaction) or the legal status of a pass-through entity or branch held directly or indirectly by a controlled foreign corporation and that is located outside the country in which the controlled foreign corporation is a tax resident, the pass-through entity or branch shall be treated as a wholly owned subsidiary of the controlled foreign corporation.</text></clause></subparagraph> 
<subparagraph id="HAC910C12A8FE4AEB81A6D988BCC1A104"><enum>(C)</enum><header>Certain terms</header><text>Any term used in this paragraph which is also used in section 904(e) shall have the same meaning as when used in such section.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H6A9029CF215F46108265CB6D55E30E17"><enum>(b)</enum><header>Foreign base company services income</header><text>Section 954(e)(1)(A) is amended by striking <quote>subsection (d)(3)</quote> and inserting <quote>subsection (d)</quote>.</text></subsection> 
<subsection id="HFC3E0D6E2ABE4F488B4F08C9696D79E9"><enum>(c)</enum><header>Certain other modifications</header> 
<paragraph id="H317A1CB832F8481EA6DB84FCA547F564"><enum>(1)</enum><text>Section 78 is amended by striking <quote>, (b),</quote>.</text></paragraph> 
<paragraph id="HCD64635D7F7F46D99EF0DF783DB1F3F8"><enum>(2)</enum> 
<subparagraph id="HC61F9F86DC4E41508559CD23C7E11744" display-inline="yes-display-inline"><enum>(A)</enum><text>Section 951(a) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H67AAD3FBFFBF4606861A2CE5DCE4FBDA" display-inline="no-display-inline"> 
<subsection id="HBBF5A87821B54961A0FB6021AD8377AD"><enum>(a)</enum><header>Amounts included</header> 
<paragraph id="H0ED6A1AB59654DCEA0B540349070E661"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">If a foreign corporation is a controlled foreign corporation for any 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 at any time during such taxable year of such corporation, 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—</text> 
<subparagraph id="H06E498091DB34DB6A7BE1514ABC40807"><enum>(A)</enum><text>his pro rata share (determined under paragraph (2)) of the corporation’s subpart F income for such year, and</text></subparagraph> 
<subparagraph id="H5709F851EDD44C26AFD8A9E7E340EAE4"><enum>(B)</enum><text display-inline="yes-display-inline">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)).</text></subparagraph></paragraph> 
<paragraph id="H2129773054A1407DAE41E0384D539D3A"><enum>(2)</enum><header>Pro rata share of subpart F income</header><text>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—</text> 
<subparagraph id="H99BD67750CEB47219E8D5C9C1A08BC9F"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph> 
<subparagraph id="H4ADDE59CD33244EEB0455689586DB29F"><enum>(B)</enum><text display-inline="yes-display-inline">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).</text></subparagraph></paragraph> 
<paragraph id="HA8EA4CD4B74A4C0798CE860BB75C9AE0"><enum>(3)</enum><header>General pro rata share</header> 
<subparagraph id="H60BDFBF689E644CF9F5CA84A8306C614"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<clause id="H23B3FB347ED24FDCBB78C5B7AF8A2316"><enum>(i)</enum><text>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</text></clause> 
<clause id="H6D79AC00FA84420089D6164E1E1E1374"><enum>(ii)</enum><text>the lesser of—</text> 
<subclause id="HF5330F9BC7E249D78CCD2AC7988B2D1E"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="HD857313A573C4756A5B6EC1D31BF119F"><enum>(II)</enum><text display-inline="yes-display-inline">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.</text></subclause></clause></subparagraph> 
<subparagraph id="H7C24CD389D95463F9B4800C288A6C409"><enum>(B)</enum><header>Pro rata current earnings percentage</header><text display-inline="yes-display-inline">For purposes of subparagraph (A)(i), the term <quote>pro rata current earnings percentage</quote> 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—</text> 
<clause id="H3F5E57EE0A654E09864DD1B384F92684"><enum>(i)</enum><text> 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</text></clause> 
<clause id="H13B655EE73114D6FBCBC5F8218582C58"><enum>(ii)</enum><text>such corporation’s earnings and profits for such taxable year (as so computed).</text></clause></subparagraph> 
<subparagraph id="HB6BCE06943C743608281A027C618B88C"><enum>(C)</enum><header>Pre-holding period dividends</header><text display-inline="yes-display-inline">For purposes of subparagraph (A)(ii)(I), the term <quote>pre-holding period dividends</quote> 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—</text> 
<clause id="H58FF215682224F4FA7D5E6599978152D"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="H4F16D5ABCD514A25A1239D2E30B05A55"><enum>(ii)</enum><text display-inline="yes-display-inline">received—</text> 
<subclause id="HECBF6AB7D5C84E51BD5398551C6D3C9D"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H6E48BD12336A42FEAC545981A047329D"><enum>(II)</enum><text>while such foreign corporation was a controlled foreign corporation and before such shareholder owned (within the meaning of section 958(a)) such stock.</text></subclause></clause></subparagraph></paragraph> 
<paragraph id="H9A8897E5147C4E5492D36167944EB0B8"><enum>(4)</enum><header>Nontaxed current dividend share</header> 
<subparagraph id="H41450797DA714C20953FCCC95B988761"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="HADDCDC51EEE94764BFFADB9E6FF60871"><enum>(B)</enum><header>Nontaxed current dividend percentage</header><text>For purposes of this paragraph, the term <quote>nontaxed current dividend percentage</quote> 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—</text> 
<clause id="H36FA5F94662E4E36B8DADE52001C6417"><enum>(i)</enum><text display-inline="yes-display-inline">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</text></clause> 
<clause id="HF76F55A8E4B940C7868A3175BE903636"><enum>(ii)</enum><text>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).</text></clause></subparagraph> 
<subparagraph id="H36A3E81127B84A7F8D1B15D405307968"><enum>(C)</enum><header>Nontaxed current dividends</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>nontaxed current dividends</quote> 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)—</text> 
<clause id="HB1387FE801DB40EC93EF01702C3A9233"><enum>(i)</enum><text>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</text></clause> 
<clause id="H239DB74067B2456BAA273A3B0E4B89D5"><enum>(ii)</enum><text>either—</text> 
<subclause id="H0EA16BF217334B359A6E5DFB0D5C202F"><enum>(I)</enum><text>would give rise to a deduction under section 245A(a), or</text></subclause> 
<subclause id="H9336DD63FD74414FB877DCB9FE2DCC1D"><enum>(II)</enum><text>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.</text></subclause></clause></subparagraph></paragraph> 
<paragraph id="H534C11DB07214BDFA224F03088B01F35"><enum>(5)</enum><header>Last relevant day of taxable year of a controlled foreign corporation</header><text>For purposes of this subsection, the term <quote>last relevant day</quote> 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.</text></paragraph> 
<paragraph id="HD760BF85CF2C4C8890CD11C3C6FF9881"><enum>(6)</enum><header>Regulations</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H76373A2B244F4362B553F8F35DA986EB"><enum>(A)</enum><text>to treat a partnership as an aggregate of its partners,</text></subparagraph> 
<subparagraph id="HDAB01FE761B94F52B052BB216C4FCBE2"><enum>(B)</enum><text>to provide rules allowing a foreign corporation to close its taxable year upon a change in ownership, and</text></subparagraph> 
<subparagraph id="HF074B79AB4E840FD9C1CBD1FDE95681D"><enum>(C)</enum><text>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.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H34B86795C5494E839195528EE6F51B60" indent="up1"><enum>(B)</enum><text>Section 951A(a) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H2B94B9E97FAE47B9B9602013CEDA4573" display-inline="no-display-inline"> 
<subsection id="HD95366C420994C47B38E34BFCDB4E04F"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">If a foreign corporation is a controlled foreign corporation for any 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 at any time during such taxable year of such corporation, 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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="HE5363728BB7D4D06AE4E6BF4BABC22C0" indent="up1" commented="no"><enum>(C)</enum><text>Section 951A(e) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HD3E820FD14064D1FBBD5C1A069B15436" display-inline="no-display-inline"> 
<subsection id="H432BCB3B64524F1EB4D1A380693D8C80"><enum>(e)</enum><header>Determination of pro rata shares</header><text display-inline="yes-display-inline">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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H429323E940A540F0A12FAEFA9DECF306" indent="up1"><enum>(D)</enum><text>Section 953(c)(5)(A)(i) is amended—</text> 
<clause id="H676BBCC0A3D649F99673586E0D963D34"><enum>(i)</enum><text>in subclause (I), by adding <quote>and</quote> at the end,</text></clause> 
<clause id="HCDD79D721E23441B9EBB5EB2E7C66B1E"><enum>(ii)</enum><text>in subclause (II)—</text> 
<subclause id="H74ABAD9463CB4ADB8F228771CDE02547"><enum>(I)</enum><text>by striking <quote>on the last day of the taxable year</quote> and inserting <quote>during the taxable year</quote>, and</text></subclause> 
<subclause id="H1C5366C02A0A4E53A17FC42527B7432D"><enum>(II)</enum><text>by striking <quote>and</quote> at the end and inserting <quote>or</quote>, and</text></subclause></clause> 
<clause id="HAACE3765940B49829F445A326A0FB318"><enum>(iii)</enum><text display-inline="yes-display-inline">by striking subclause (III).</text></clause></subparagraph></paragraph> 
<paragraph id="HDADD428E66794A0F931718D647F68D85"><enum>(3)</enum><text>Section 959 is amended by adding at the end the following:</text> 
<quoted-block style="OLC" id="HCBC401B8B2DC4D1F90EF2E0D17450E46" display-inline="no-display-inline"> 
<subsection id="H51C94B65A3A249AF9D5AD6A79BAA82CB"><enum>(g)</enum><header>Regulations</header><text display-inline="yes-display-inline">The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H77FCF62669274E93BAF6813C2174D6B1"><enum>(4)</enum><text>Section 961(b) is amended by inserting after the first sentence the following: <quote>The Secretary shall prescribe such other reductions to basis as are necessary or appropriate to carry out the purposes of this section.</quote>. </text></paragraph> 
<paragraph id="H72BE1431FEF440E59FBEC019D9E9109A"><enum>(5)</enum><text>Section 961(c) is amended—</text> 
<subparagraph id="H58E23630FE464F3FBAFA96DF2B0D0327"><enum>(A)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC">Basis adjustments in</header-in-text></quote> in the heading of such subsection and inserting <quote><header-in-text level="subsection" style="OLC">Application of rules to</header-in-text></quote>, and</text></subparagraph> 
<subparagraph id="H538F73120277445F9AD04FDFA5CC8C8E"><enum>(B)</enum><text>by striking <quote>then adjustments similar to</quote> and all that follows in such subsection and inserting</text> 
<quoted-block style="OLC" id="H7DDD6E1263E74BE382EA325D47E3C8E7" display-inline="yes-display-inline"><text display-inline="yes-display-inline">then rules similar to the rules of subsections (a) and (b) shall apply to—</text> 
<paragraph id="H9ED9B7FB18684AEFBE100D4516CADE22"><enum>(1)</enum><text display-inline="yes-display-inline">such stock, </text></paragraph> 
<paragraph id="H505F30844B9145A2A7769545E138E923"><enum>(2)</enum><text>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</text></paragraph> 
<paragraph id="H0397C307E54C48B88AD6375B14D47648"><enum>(3)</enum><text>property by reason of which the United States shareholder is considered as owning stock described in paragraph (1) or (2),</text></paragraph> 
<quoted-block-continuation-text quoted-block-continuation-text-level="subsection">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.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="HA6143CBB2760420A8058F997AD706EC8"><enum>(d)</enum><header>Effective dates</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2021, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.</text></subsection> 
<subsection id="HF198674751AD4E999ABEFF53DCA069A4" display-inline="no-display-inline"><enum>(e)</enum><header>No inference regarding certain modifications</header><text>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.</text></subsection></section></subpart> 
<subpart id="HADE23AFDCDA245648AFA29C811037408"><enum>D</enum><header>Inbound international provisions</header> 
<section id="HF86BD2083B57472C9B18A004410560F5"><enum>138131.</enum><header>Modifications to base erosion and anti-abuse tax</header> 
<subsection id="HE304E2970E974981BAC245415827212D"><enum>(a)</enum><header>Modifications to base erosion minimum tax amount</header> 
<paragraph id="HC55E1845225343308B2BE709F030F0BA"><enum>(1)</enum><header>Modification of rates</header><text>Section 59A(b)(1)(A) is amended by striking <quote>10 percent (5 percent in the case of taxable years beginning in calendar year 2018)</quote> and inserting <quote>the applicable percentage</quote>.</text></paragraph> 
<paragraph id="HEB5BE9ACE5E54C4EBAD9B5B672A6DB71"><enum>(2)</enum><header>Base erosion minimum tax amount determined without regard to credits</header><text display-inline="yes-display-inline">Section 59A(b)(1)(B) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H5C98935CA2774BDCB440F5F12163E88A" display-inline="no-display-inline"> 
<subparagraph id="H49CCAEE89CEB40948DB9AEB90ACFF0A5"><enum>(B)</enum><text display-inline="yes-display-inline">an amount equal to the regular tax liability (as defined in section 26(b)) of the taxpayer for the taxable year.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HF40210D7D84B44C38D692CAB29E5C274"><enum>(3)</enum><header>Applicable percentage</header><text>Section 59A(b)(2) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H05C26CC4D8C942E2BC789658117C3B30" display-inline="no-display-inline"> 
<paragraph id="H5184817CB961410E90C803D590F8B73D"><enum>(2)</enum><header>Applicable percentage</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>applicable percentage</quote> means—</text> 
<subparagraph id="H77382B6FF89143A6BFFD2CCE0EAED8BC"><enum>(A)</enum><text>in the case of any taxable year beginning after December 31, 2021, and before January 1, 2023, 10 percent,</text></subparagraph> 
<subparagraph id="H439ADC22ACCA41AA9B3BFB6E1ECFFA58"><enum>(B)</enum><text>in the case of any taxable year beginning after December 31, 2022, and before January 1, 2024, 12.5 percent, </text></subparagraph> 
<subparagraph id="HA683E9416D0B45DC90201F26C8259FA2"><enum>(C)</enum><text>in the case of any taxable year beginning after December 31, 2023, 15 percent, and</text></subparagraph> 
<subparagraph id="H8D853B29DA514180A146BDE7C14A81A9"><enum>(D)</enum><text>in the case of any taxable year beginning after December 31, 2024, 18 percent.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H57EE8EA103FA49D69CEF09D270F23BDB"><enum>(4)</enum><header>Taxpayers subject to rules for banks and securities dealers</header><text display-inline="yes-display-inline">Section 59A(b)(3)(B) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H9256745F581547FAB1AB21ED5786F929" display-inline="no-display-inline"> 
<subparagraph id="H68262039791940ED87746901592C8EE0"><enum>(B)</enum><header>Taxpayer described</header><text display-inline="yes-display-inline">A taxpayer is described in this subparagraph if such taxpayer is—</text> 
<clause id="H75361C3A0BD04B7B86207DAFDCCE70D9"><enum>(i)</enum><text>a bank (as defined in section 585(a)(2)),</text></clause> 
<clause id="H6E0046880D144B539BD46E6ECFF681B6"><enum>(ii)</enum><text>a securities dealer registered under section 15(a) of the Securities Exchange Act of 1934, or</text></clause> 
<clause id="HC9E32CB30F6246F68FE3216AD06B20E6"><enum>(iii)</enum><text>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).</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H773D2C3202504666B8AB5FABEF6F7321"><enum>(5)</enum><header>Termination of increased rate for banks and securities dealers</header><text>Section 59A(b)(3) is amended by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="H191926ABD53943158E71B36F3A117653" display-inline="no-display-inline"> 
<subparagraph id="HFAA9817702D44741A93C8C44B5D43F98"><enum>(C)</enum><header>Termination</header><text display-inline="yes-display-inline">Subparagraph (A) shall not apply to any taxable year beginning after December 31, 2024.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H4752FC1CEC464ECC91655F5013B9165B"><enum>(6)</enum><header>General business credit allowed against base erosion and anti-abuse tax</header><text>Section 38(c)(1) is amended by striking <quote>the tax imposed by section 55</quote> and inserting <quote>the taxes imposed by sections 55 and 59A</quote>. </text></paragraph> 
<paragraph id="HFB772FC4E3D8499A93129416EAE22357"><enum>(7)</enum><header>Conforming amendments</header> 
<subparagraph id="HBC5CD5BA62FB4A30A105F8BFA229BC28"><enum>(A)</enum><text>Section 59A(b)(3)(A) is amended by striking <quote>paragraphs (1)(A) and (2)(A) shall each</quote> and inserting <quote>paragraph (2) shall</quote>. </text></subparagraph> 
<subparagraph id="H83B99F3FCC87495EB0390FFD9775AAAD"><enum>(B)</enum><text>Section 59A(b) is amended by striking paragraph (4).</text></subparagraph></paragraph></subsection> 
<subsection id="H8410605E2C2141449B76E8CD798F2FFF"><enum>(b)</enum><header>Modification of rules for determining modified taxable income</header> 
<paragraph id="HCA72CF32695641C4B0BF8B4A25954BB7"><enum>(1)</enum><header>In general</header><text>Section 59A(c) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HB9A5298FBDF740F4A24A18E69CEEA5CF" display-inline="no-display-inline"> 
<subsection id="H66E56AA2667742DDB5953D0AFFC4B299"><enum>(c)</enum><header>Modified taxable income</header><text display-inline="yes-display-inline">For purposes of this section—</text> 
<paragraph id="HE9A27CA7A4B045088BE2D42099B499A2"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The term <quote>modified taxable income</quote> means the taxable income of the taxpayer computed under this chapter for the taxable year with the following adjustments:</text> 
<subparagraph id="H40515722AE29472CAD36777B0863B1CA"><enum>(A)</enum><header>Base erosion payments</header><text display-inline="yes-display-inline">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).</text></subparagraph> 
<subparagraph id="H8E429C1D108143C29DB25A5CEC7F619A"><enum>(B)</enum><header>Adjustments with respect to cost of goods sold</header><text display-inline="yes-display-inline">Cost of goods sold shall be determined without regard to any base erosion payment described in subparagraph (A) or (B) of subsection (d)(5).</text></subparagraph> 
<subparagraph id="H59B4602092E54D3681A148AA77CAD32A"><enum>(C)</enum><header>Net operating losses</header><text display-inline="yes-display-inline">The net operating loss deduction for the taxable year under section 172 shall be determined—</text> 
<clause id="H533B6F7D7BB44AEE991B7B32A657E06B"><enum>(i)</enum><text>by substituting <quote>modified taxable income (as determined under section 59A(c)(1) without regard to subparagraph (C) thereof)</quote> for <quote>taxable income</quote> in section 172(a)(2)(B)(ii)(I),</text></clause> 
<clause id="HB329ADABD6144E4EB0AA2F9E1042AD71"><enum>(ii)</enum><text>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</text></clause> 
<clause id="H3ADC0B8697BE400FBFFD0190494756AD"><enum>(iii)</enum><text>by making appropriate adjustments in the application of section 172(b)(2) to take into account clauses (i) and (ii) of this subparagraph.</text></clause></subparagraph> 
<subparagraph id="HA65DDA02B449403BB00A3802E770A636"><enum>(D)</enum><header>Application of certain other adjustments</header><text display-inline="yes-display-inline">Except as otherwise provided by the Secretary, rules similar to the rules of subsections (g) and (h) of section 59 shall apply.</text></subparagraph></paragraph> 
<paragraph id="HC35066E27B374A9BBB613A3BDE2E95CF"><enum>(2)</enum><header>Base erosion tax benefit</header><text>The term <quote>base erosion tax benefit</quote> means—</text> 
<subparagraph id="HC7C7AA9B4D4745AF8AC523E1C75DE322"><enum>(A)</enum><text display-inline="yes-display-inline">any deduction allowed under this chapter for the taxable year with respect to any base erosion payment described in subsection (d)(1),</text></subparagraph> 
<subparagraph id="HF391091F831346BF9C955EDD3E65F22B"><enum>(B)</enum><text>in the case of a base erosion payment described in subsection (d)(2), any deduction allowed under this chapter for the taxable year for depreciation (or amortization in lieu of depreciation) with respect to the property acquired with such payment,</text></subparagraph> 
<subparagraph id="H9BF782F2A0134546B56161DC4CC7BEC4"><enum>(C)</enum><text>in the case of a base erosion payment described in subsection (d)(3)—</text> 
<clause id="H204533A582F441FD9C7B6A1F2898341D"><enum>(i)</enum><text>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</text></clause> 
<clause id="H98D6D80E7907455482066B7975F0096B"><enum>(ii)</enum><text>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</text></clause></subparagraph> 
<subparagraph id="H43F79D61849942C7AFFFE77D99E8F2F8"><enum>(D)</enum><text>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.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H206E47E387A546929BE82B8C4CEA125D"><enum>(2)</enum><header>Certain payments with respect to inventory treated as base erosion payments</header><text>Section 59A(d) is amended by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph:</text> 
<quoted-block style="OLC" id="HA378745D506C42838185AE29921AFA5E" display-inline="no-display-inline"> 
<paragraph id="H85E36A512273466180273AED14659E28"><enum>(5)</enum><header>Certain payments with respect to inventory</header> 
<subparagraph id="H10500F4E77384DEA9BFB2B0A2B36B501"><enum>(A)</enum><header>Indirect costs included in inventory under section <enum-in-header>263A</enum-in-header></header><text>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.</text></subparagraph> 
<subparagraph id="H37EF1D2BF2D84B049EAEB2D0BEBED5E5"><enum>(B)</enum><header>Certain costs of foreign related parties</header><text>Such term shall also include so much of any amount paid or incurred by the taxpayer to a foreign person which is a related party of the taxpayer in connection with the acquisition by the taxpayer from such foreign person of property which is inventory in the hands of the taxpayer as exceeds the sum of—</text> 
<clause id="HA040FB54B309475387886E5BDB2B6BC7"><enum>(i)</enum><text>the direct costs of such property in the hands of such foreign person, plus</text></clause> 
<clause id="H31F2AEC417124B8F9E0634B3143AE636"><enum>(ii)</enum><text>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—</text> 
<subclause id="H3C8DC62154C74EF6802AA653A68E2DD9"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H807A7F3215BB4BA9B54AC7983F380B7E"><enum>(II)</enum><text>otherwise subject to the tax imposed by this chapter.</text></subclause></clause></subparagraph> 
<subparagraph id="H23319EA662D54B0DB9AE3B78DA8802B8"><enum>(C)</enum><header>Application to related-party transactions</header><text>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—</text> 
<clause id="H3F8A1BC7F4364FE7B9B2D00D82594367"><enum>(i)</enum><text>paid or incurred (directly or indirectly) to a United States person or a person which is not a related party of the taxpayer, or</text></clause> 
<clause id="H81E23C20DD944C6CA13322C5C50D1794"><enum>(ii)</enum><text>otherwise subject to the tax imposed by this chapter.</text></clause></subparagraph> 
<subparagraph id="HD441F9F0017F47FC936559B0CF46622C"><enum>(D)</enum><header>Safe harbor with respect indirect costs of foreign related parties</header><text>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.</text></subparagraph> 
<subparagraph id="H29A2A3E49F12417D85F4B8308E4CFFBA"><enum>(E)</enum><header>Application of certain rules</header><text>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. </text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HFF77C9E917154ADFBC92CA5E2B37B424"><enum>(3)</enum><header>Expansion and consolidation of rules to exempt certain payments from treatment as base erosion payments</header> 
<subparagraph id="HCEB8660915CD43689BAB27B28A0EDA6F"><enum>(A)</enum><header>In general</header><text>Section 59A is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection:</text> 
<quoted-block style="OLC" id="H1ACA6D7BF80B434F8E0F2256BB4BC540" display-inline="no-display-inline"> 
<subsection id="HC88645B7AC0D44AE8F609499144BAE9C"><enum>(i)</enum><header>Certain payment not treated as base erosion payments</header> 
<paragraph id="H0358D45B61484BE6ACE1F917A4C08BCD"><enum>(1)</enum><header>Exception for payments on which tax is imposed</header> 
<subparagraph id="H223EBB19E64A4B6AA872ADC57B56A565"><enum>(A)</enum><header>In general</header><text>An amount shall not be treated as a base erosion payment if tax is imposed by this chapter with respect to such amount (other than by this section).</text></subparagraph> 
<subparagraph id="HD6414D72C3454B0DA5A6184D8DFEFA97"><enum>(B)</enum><header>Treatment of certain deductions</header><text>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.</text></subparagraph> 
<subparagraph id="H56220B2F2A17403BBF8C0428B7BC79DC"><enum>(C)</enum><header>Application of certain rules</header><text>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).</text></subparagraph></paragraph> 
<paragraph id="HC52AAC90FFB94A73AE3D92BDBBDF9EE9"><enum>(2)</enum><header>Exception for certain payments subject to sufficient foreign tax</header> 
<subparagraph id="H19A7A26145CF418884EC37BA9DF4372B"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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 not 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—</text> 
<clause id="HD30548F50AB5429197234963DDFF3277"><enum>(i)</enum><text>15 percent, or</text></clause> 
<clause id="HEB0D3B0D9FA94E9487EAB2D24AA1E70D"><enum>(ii)</enum><text>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.</text></clause></subparagraph> 
<subparagraph id="H347AD241851E4F109159DEB1D54EDDC6"><enum>(B)</enum><header>Certain payments to related parties</header><text>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.</text></subparagraph> 
<subparagraph id="HA3C3EF6A9E8242999388393F7EA9FD69"><enum>(C)</enum><header>Determination on basis of applicable financial statements</header><text>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)).</text></subparagraph> 
<subparagraph id="H521C15A8AEC54BEFA0589C47781E07D2"><enum>(D)</enum><header>Regulations</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> 
<paragraph id="HD1610B3FBBF6485BA5945CDD761AF722"><enum>(3)</enum><header>Exception for certain amounts with respect to services</header><text display-inline="yes-display-inline">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).</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="HDB3E70BC11564BD0BDEB88BDDFE7BC01"><enum>(B)</enum><header>Conforming amendment</header><text>Section 59A(d), as amended by paragraph (2), is amended by striking paragraph (6).</text></subparagraph></paragraph></subsection> 
<subsection id="HD79821FC20B04294B8F2FF308A92DD93"><enum>(c)</enum><header>Termination of exemption from base erosion and anti-abuse tax for taxpayers with low base erosion percentage</header><text display-inline="yes-display-inline">Section 59A(e)(1)(C) is amended by striking <quote>the base erosion percentage (as determined under subsection (c)(4))</quote> and inserting <quote>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 <quote>An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14.</quote>)</quote>.</text></subsection> 
<subsection id="H21DA75FBA8E9442CB914F1EC274CE945"><enum>(d)</enum><header>Treatment of applicable taxpayers</header><text>Section 59A(e) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HD665152CB31D4076922BA8B82C6AEB7B" display-inline="no-display-inline"> 
<paragraph id="H145F4129313844759476EE1BF7F624D8"><enum>(4)</enum><header>Continuation of treatment as applicable taxpayer</header><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HDBDFF896453345C6BB8DB5564FCF607D"><enum>(e)</enum><header>Other modifications</header> 
<paragraph id="H4957676F419A486B9F7A385D8E6508D9"><enum>(1)</enum><text>Section 59A(b)(1) is amended by striking <quote>Except as provided in paragraphs (2) and (3), the</quote> and inserting <quote>The</quote>. </text></paragraph> 
<paragraph id="H2428B2D2554D4BD3BEA14F52D5211D6F"><enum>(2)</enum><text>Section 59A(h)(2)(B) is amended by striking <quote>section 6038B(b)(2)</quote> and inserting <quote>section 6038A(b)(2)</quote>.</text></paragraph> 
<paragraph id="HDD13B6D0CAD74DD69208B2F17643AD3B"><enum>(3)</enum><text>Section 59A(j)(2), as redesignated by subsection (b), is amended by striking <quote>subsection (g)(3)</quote> and inserting <quote>subsection (h)(3)</quote>.</text></paragraph></subsection> 
<subsection id="HE7B628A190974022B62CAA6120B9FA8C"><enum>(f)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section></subpart> 
<subpart id="HA4255870B83D458380CFC2B4AE6A34E8"><enum>E</enum><header>Other Business Tax Provisions</header> 
<section id="HE1B9D9593F2441A4B61B4BE6D6A16A00"><enum>138141.</enum><header>Credit for clinical testing of orphan drugs limited to first use or indication</header> 
<subsection id="H89F44426596241BCA313C7242338FAC2"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 45C(b)(2)(B) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H2A168A8CD6974942B5CF6369AE965C56" display-inline="no-display-inline"> 
<subparagraph id="HAA2CA94120394E1996B2305DA8A31C27"><enum>(B)</enum><header>Testing must be related to first use or indication for rare disease or condition</header><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HB076F36441E74C28ACA6FDD7181C55F8"><enum>(b)</enum><header>Eligible testing must be conducted before approval for any use or indication</header><text>Section 45C(b)(2)(A)(ii)(II) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HCA83B02C3C994155836490B7C4E74536" display-inline="no-display-inline"> 
<subclause id="HBCD8E10C2EF54E01BF86257B2BE00A1F"><enum>(II)</enum><text display-inline="yes-display-inline">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</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HDF21ED5B7A634925A6D63F661D7B352D"><enum>(c)</enum><header>Eligibility of biological products</header> 
<paragraph id="HF87884F7FA6B4D7494F99ABC0FD3D2DC"><enum>(1)</enum><header>In general</header><text>Section 45C(b)(2)(A)(i) is amended by inserting <quote>or, if the drug is a biological product, section 351(a)(3) of the Public Health Service Act</quote> before the comma at the end.</text></paragraph> 
<paragraph id="HC093603036074F22942A02473F5B2085"><enum>(2)</enum><header>Conforming amendment</header><text>Section 45C(b)(2)(A)(ii)(I) is amended by striking <quote>such Act</quote> and inserting <quote>the Federal Food, Drug, and Cosmetic Act</quote>.</text></paragraph></subsection> 
<subsection id="H053ECFDE388E4ED590773E2E753C8868"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="H489CA1466EC9428DBFD407F38E49549A"><enum>138142.</enum><header>Modifications to treatment of certain losses</header> 
<subsection id="H1E3946F0E23340089B217C3F38817A62"><enum>(a)</enum><header>Losses from certain capital assets which become worthless</header> 
<paragraph id="HB2DA5906CCE547F795ED8061A838A0CA"><enum>(1)</enum><header>When treated as loss</header><text display-inline="yes-display-inline">Section 165(g)(1) is amended by striking <quote>on the last day of the taxable year</quote> and inserting <quote>at the time of the identifiable event establishing worthlessness</quote>.</text></paragraph> 
<paragraph id="HF926C7A7DCCC4E978B09DA0361650F1B"><enum>(2)</enum><header>Treatment of partnership indebtedness</header><text>Section 165(g)(2)(C) is amended by inserting <quote>, by a partnership,</quote> after <quote>by a corporation</quote>.</text></paragraph> 
<paragraph id="H8223A2A775F147C6A3D7A461400C55AF"><enum>(3)</enum><header>Treatment of abandonment</header><text>Section 165(g) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H3D646CD7A6D6436A9D12C44700A461D1" display-inline="no-display-inline"> 
<paragraph id="H1F4BF49207994ED6BC36160C3B198291"><enum>(4)</enum><header>Treatment of abandonment</header><text display-inline="yes-display-inline">For purposes of this subsection and subsection (m), abandonment shall be treated as an identifiable event establishing worthlessness.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H889810C61CB44544BCC5E2A4B17AA8C5"><enum>(4)</enum><header>Treatment of partnership interest</header><text>Section 165 is amended by redesignating subsection (m) as subsection (n) and by inserting after subsection (l) the following new subsection:</text> 
<quoted-block style="OLC" id="H3B05173D42FD4879B621030276B274C4" display-inline="no-display-inline"> 
<subsection id="HBCBB9BEE5FB64B1990AF53193C4AD0AB"><enum>(m)</enum><header>Worthless partnership interest</header><text display-inline="yes-display-inline">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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H50789D23D08E4BABBF2B15E6DE8A2488"><enum>(b)</enum><header>Deferral of losses in certain controlled group corporate liquidations</header><text>Section 267 is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="HBD91B55C0D384465B4995545274DCFC9" display-inline="no-display-inline"> 
<subsection id="H5E8A322892B04ECFB87BBF97105DA483"><enum>(h)</enum><header>Deferral of losses in certain controlled group liquidations</header> 
<paragraph id="H398354FF0B52493B9E96F5C4470A3577"><enum>(1)</enum><header>In general</header><text>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 members of the controlled group which received property in connection with such liquidation have transferred such property 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.</text></paragraph> 
<paragraph id="HD2245A56E86145419B7F060F7589081C"><enum>(2)</enum><header>Specified controlled group liquidation</header><text>For purposes this subsection, the term <quote>specified controlled group liquidation</quote> means, with respect to any corporation which is member of a controlled group, one or more distributions in complete liquidation (within the meaning of section 346) of such corporation or 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.</text></paragraph> 
<paragraph id="H1C2CCAB888DD4432927B991125142054"><enum>(3)</enum><header>Regulations</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HCB74DEABB4514F48A836085FBB6F8CB9"><enum>(c)</enum><header>Cross reference</header><text>Section 331(c) is amended—</text> 
<paragraph id="H360B9EB48AF34BCB82E2830EAE56042A"><enum>(1)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC">Cross reference</header-in-text></quote> and all that follows through <quote>For general rule</quote> and inserting the following: </text> 
<quoted-block style="OLC" id="HD56D22CD743141C9A70B50E8D4A5AB3F" display-inline="yes-display-inline"><text display-inline="yes-display-inline"><header-in-text level="subsection" style="OLC">Cross reference.—</header-in-text></text> 
<paragraph id="H2347B4FBB724417B8AFEB0FE3038A0FE"><enum>(1)</enum><text display-inline="yes-display-inline">For general rule</text></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block></paragraph> 
<paragraph id="H618192432EF149DEA32B5ADC071B30C1"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H005AA61535144A73BC03F2808591E153" display-inline="no-display-inline"> 
<paragraph id="H370280F624C44CBEB3B18F59A14995B5"><enum>(2)</enum><text display-inline="yes-display-inline">For losses in controlled group liquidations, see section 267(h).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HCC27E94FBC12414389BE29E99C4E8106"><enum>(d)</enum><header>Effective date</header> 
<paragraph id="HD5882B191BA24020B453C4F17200D474"><enum>(1)</enum><header>Subsection <enum-in-header>(a)</enum-in-header></header><text>The amendments made by this section shall apply to losses arising in taxable years beginning after December 31, 2021.</text></paragraph> 
<paragraph id="HDF823DAC46A14923BCE47C74AE545CC0"><enum>(2)</enum><header>Subsection <enum-in-header>(b)</enum-in-header></header><text display-inline="yes-display-inline">The amendment made by subsection (b) shall apply to liquidations on or after the date of the enactment of this Act.</text></paragraph></subsection></section> 
<section id="HCEF34ABDD285493D9CACCD8DFE4517C9"><enum>138143.</enum><header>Adjusted basis limitation for divisive reorganization</header> 
<subsection id="HCBD5314010F94A9989A021E15F9EDA7B"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 361 is amended by adding at the end the following new subsections:</text> 
<quoted-block style="OLC" id="HDC03E599E1154F37ABFA20BBC7C63340" display-inline="no-display-inline"> 
<subsection id="H7CE2CC8A734049139AA8A3B812DC404A"><enum>(d)</enum><header>Adjusted basis limitation for divisive reorganizations</header> 
<paragraph id="H7C4E605750B448D19DD33746C2E4CE8F"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HAD3F13DAF9414AEF827E4C87B6FAEAFB"><enum>(A)</enum><text>subsection (b)(3) shall not apply to so much of the amount described in clause (i)(II) as does not exceed the excess (if any) of—</text> 
<clause id="HA13DF27A267B4405B05BDF657F33ADC3"><enum>(i)</enum><text>the sum of—</text> 
<subclause id="HFD1C5AC3EA7C434DAF0120F7FA33E5BE"><enum>(I)</enum><text>the total amount of the liabilities assumed (within the meaning of section 357(c)) by the controlled corporation, and</text></subclause> 
<subclause id="HFC8605BBFAF84CF0B77F262B5EF7E485"><enum>(II)</enum><text>the total amount of money and the fair market value of other property transferred to the creditors, over</text></subclause></clause> 
<clause id="HA537236CF8F043F995847FE66F096633"><enum>(ii)</enum><text>the total adjusted bases of the assets transferred by the distributing corporation to the controlled corporation, and</text></clause></subparagraph> 
<subparagraph id="HA25AD95347304074B25AD8A983E7F687" display-inline="no-display-inline"><enum>(B)</enum><text>subsection (c)(3) shall not apply to so much of the amount described in clause (i)(II) as does not exceed the excess (if any) of—</text> 
<clause id="HFAE4A82425B94E368E034CC4425B7C2F"><enum>(i)</enum><text>the sum of—</text> 
<subclause id="HF5CE3F6BB9FD4B2E876B15D5856241EC"><enum>(I)</enum><text>the total amount of the liabilities assumed (within the meaning of section 357(c)) by the controlled corporation, and</text></subclause> 
<subclause id="H1FC04427D92248E1B25B00D0682EA2DA"><enum>(II)</enum><text>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</text></subclause></clause> 
<clause id="HA7D5CC5E4B3F4D91AE86FFACC43D222C"><enum>(ii)</enum><text>the total adjusted bases of the assets transferred by the distributing corporation to the controlled corporation.</text></clause></subparagraph></paragraph> 
<paragraph id="HEBCE960B224E475394208A89DBF649E7" commented="no"><enum>(2)</enum><header>Exception regarding certain stock or rights to acquire stock</header><text>Paragraph (1) shall not apply to any stock (or right to acquire stock) described in subsection (c)(2)(B).</text></paragraph> 
<paragraph id="HCBB3716375324568839C1EFDDA2EA3A5"><enum>(3)</enum><header>Regulations</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> 
<subsection id="H6E47822D3A844BE880D9AD4C77CB1561"><enum>(e)</enum><header>Cross-references</header><text display-inline="yes-display-inline">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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H617396DFF9A64FD991BEE2896BE81183"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="H0BDEACBA5C404FA89FC4BFBBA9F5397A"><enum>(1)</enum><text>Section 361(b)(3) is amended—</text> 
<subparagraph id="H4CBF26A493E04B72B3F510CCD4F85E77"><enum>(A)</enum><text>in the first sentence, by inserting <quote>, and except as provided in subsection (d)</quote> after <quote>paragraph (1)</quote>, and</text></subparagraph> 
<subparagraph id="H525734E85EA044E1A6958B294A9852A2"><enum>(B)</enum><text>by striking the second and third sentences.</text></subparagraph></paragraph> 
<paragraph id="HBBA5D5089B9E4BF59539DDB6E20C1643"><enum>(2)</enum><text>Section 361(c) is amended—</text> 
<subparagraph id="HCFC018E4F2E24DD4939F0D1E3DA232CD"><enum>(A)</enum><text>in paragraph (3), by inserting <quote>, and except as provided in subsection (d)</quote> after <quote>this subsection</quote>, and </text></subparagraph> 
<subparagraph id="H16FC986CC0FD416D984B48F18C71107F"><enum>(B)</enum><text>by striking paragraph (5).</text></subparagraph></paragraph></subsection> 
<subsection id="H52EAF9B5257F49CBAC78B05B7A5D4C42"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to reorganizations occurring on or after the date of the enactment of this Act.</text></subsection> 
<subsection id="H601A653D212840B99D392CA95CEC998F"><enum>(d)</enum><header>Transition rule</header><text display-inline="yes-display-inline">The amendments made by this section shall not apply to any exchange pursuant to a transaction which is—</text> 
<paragraph id="H1D5549FE54A04107B627F4A26C9050CF"><enum>(1)</enum><text>made pursuant to a written agreement which was binding on the date of the enactment of this Act, and at all times thereafter,</text></paragraph> 
<paragraph id="HB7CB0FD78090487BACD72DB4A6433F64"><enum>(2)</enum><text>described in a ruling request submitted to the Internal Revenue Service on or before such date, or</text></paragraph> 
<paragraph id="H0D72C2EF607A41EE90A3983298ECBD34"><enum>(3)</enum><text>described on or before such date in a public announcement or in a filing with the Securities and Exchange Commission.</text></paragraph></subsection></section> 
<section id="HEE56EA1C68CD48D39065671AC8642387"><enum>138144.</enum><header>Rents from prison facilities not treated as qualified income for purposes of REIT income tests</header> 
<subsection id="HFE672FAF3ABA4441BEB24FD24AC8A9AA"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 856(d)(2) is amended by striking <quote>and</quote> at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting <quote>, and</quote>, and by adding at the end the following new subparagraph:</text> 
<quoted-block style="OLC" id="HC8ACF25E562F4720B87F6D401F80EA72" display-inline="no-display-inline"> 
<subparagraph id="HBAD0C9A5DFB64360B75B08F075741CBF"><enum>(D)</enum><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H40BA688DA350496C8CF306FC91B614D8"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="H886ED175A1DB48E899C506CBBB46382D"><enum>138145.</enum><header>Modifications to exemption for portfolio interest</header> 
<subsection id="H993EB214663A4A2BBD5D53F8C2F6362C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 871(h)(3)(B)(i) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HDD6AD08F38AB40839A69BB3941506773" display-inline="no-display-inline"> 
<clause id="HC758DED3229D46A0899F082DC852DFCB"><enum>(i)</enum><text display-inline="yes-display-inline">in the case of an obligation issued by a corporation—</text> 
<subclause id="HC44B03FBF6F5427AAE9B3BCB54E43D2B"><enum>(I)</enum><text>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</text></subclause> 
<subclause id="H678B186C9D964F699CAABE6CD4E04823"><enum>(II)</enum><text>any person who owns 10 percent or more of the total value of the stock of such corporation, and</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H6850CF983FE340A28D964127C9D34B14"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to obligations issued after the date of the enactment of this Act.</text></subsection></section> 
<section id="HA421F5F895BE42D6AF42AAC9DEAA9E51"><enum>138146.</enum><header>Certain partnership interest derivatives</header> 
<subsection id="H59D6603C3DA24F1DA6A279A106659E69"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 871(m) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H6877BD07B0B24135A027AE6D5494FFC8" display-inline="no-display-inline"> 
<paragraph id="HA5036F7CA31348A2ACE976B6DF6326D3"><enum>(8)</enum><header>Specified partnership interest income equivalent payments</header> 
<subparagraph id="HA99996BC23AB4B2AA82F9FDCACDAC7B4"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this subsection, any payment made pursuant to a specified notional principal contract that 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 such contract (determined in the same manner as under section 864(c)(8)).</text></subparagraph> 
<subparagraph id="HE1CD669463684BD696B3682A59A442CB"><enum>(B)</enum><header>Specified partnership</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>specified partnership</quote> means—</text> 
<clause id="H4881475C857B4F93B480E6B810A5F936"><enum>(i)</enum><text display-inline="yes-display-inline">any publicly traded partnership (as defined in section 7704(b)) which is not treated as a corporation under such section, or</text></clause> 
<clause id="HD321B927AFDB4DE6B6A7CC250C417ACC"><enum>(ii)</enum><text>any other partnership as the Secretary may by regulation prescribe.</text></clause></subparagraph> 
<subparagraph id="H80E84F17692A4A4688A8C55DC791E149"><enum>(C)</enum><header>Exceptions</header> 
<clause id="H4415C5F2612B4402829D2BC86EDD0DB0"><enum>(i)</enum><header>Certain payments</header><text>Subparagraph (A) shall not apply to any payment the Secretary determines does not have the potential for tax avoidance.</text></clause> 
<clause id="H309B68369AD8442E94EBEDA1D3413928"><enum>(ii)</enum><header>Certain income</header><text>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—</text> 
<subclause id="HA6858D4A26BF4FACB92C4C1A3121D222"><enum>(I)</enum><text>exempt from tax under this chapter, or</text></subclause> 
<subclause id="HD757D1A67C424EB2B598905E3BEE82FC"><enum>(II)</enum><text>from sources without the United States and not effectively connected with the conduct of a trade or business within the United States.</text></subclause></clause></subparagraph> 
<subparagraph id="HFD0B53FCAA174B808DDE35DB872CFBC2"><enum>(D)</enum><header>Treatment of definitions and special rules with respect to partnerships</header><text display-inline="yes-display-inline">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.</text></subparagraph> 
<subparagraph id="HA3F4EBACE8424F65B79598309E0F9802"><enum>(E)</enum><header>Regulations</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H6733DEC77C4B46AFBFE350C8D9AEAD95"><enum>(b)</enum><header>Withholding of tax on nonresident aliens</header><text>Section 1441 is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection:</text> 
<quoted-block style="OLC" id="HD29FB27E147D4838A69264036259D996" display-inline="no-display-inline"> 
<subsection id="HEDE6FFC3F0A44222A065FDE65E566C77"><enum>(g)</enum><header>Dividend equivalents in case of certain specified partnerships</header><text display-inline="yes-display-inline">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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H7F45DCBA5EF248E8887941BB06565FBC"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to payments made after December 31, 2022.</text></subsection></section> 
<section id="H9792E65583884C8DA734949F89CED104"><enum>138147.</enum><header>Adjustments to earnings and profits of controlled foreign corporations</header> 
<subsection id="H8537414D070145A1894D5BFFFCE223F7"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 312(n) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H61B6186C2482460BA1B8ED04520E9739" display-inline="no-display-inline"> 
<paragraph id="H979368824272470396319AD4988BB45B"><enum>(9)</enum><header>Special rules for controlled foreign corporations</header><text display-inline="yes-display-inline">Earnings and profits of any controlled foreign corporation shall be determined without regard to paragraphs (4), (5), and (6).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H465FA33E1BB543939647D7606D4ADE57"><enum>(b)</enum><header>Conforming amendment</header><text>Section 952(c) is amended by striking paragraph (3).</text></subsection> 
<subsection id="H4AD1E9A7C75841079E33C218D97BB9BE"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years of foreign corporations 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.</text></subsection></section> 
<section id="H1B6DB49FD25F4446B6F9F0A7A4A20FE3"><enum>138148.</enum><header>Certain dividends of controlled foreign corporations treated as extraordinary dividends</header> 
<subsection id="HD8BA8FB8BA764013B063B728EEA96F51"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1059 is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection:</text> 
<quoted-block style="OLC" id="H44F56DC7787E4F1595CEC9E0368D5033" display-inline="no-display-inline"> 
<subsection id="H8F12147280CF4BEBB87E16DED0C4B190"><enum>(g)</enum><header>Treatment of certain dividends of controlled foreign corporations</header> 
<paragraph id="H0CE3B53645DD4949870E28625316BFCF"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Except as otherwise provided by the Secretary, any disqualified CFC dividend shall be treated as an extraordinary dividend to which paragraph (1) and (2) of subsection (a) applies without regard to the period the taxpayer held the stock with respect to which such dividend is paid.</text></paragraph> 
<paragraph id="H1D73A0511881490DB8CEDE4EBC14B4AC"><enum>(2)</enum><header>Disqualified CFC dividend</header><text display-inline="yes-display-inline"> For purposes of this subsection—</text> 
<subparagraph id="HC5217275181F4CBBB47E21978C50FF95"><enum>(A)</enum><header>In general</header><text>The term <quote>disqualified CFC dividend</quote> means any dividend paid by a controlled foreign corporation to the extent such dividend is attributable to earnings and profits which—</text> 
<clause id="H666E02B8377D456A9820D82ACD176905"><enum>(i)</enum><text>were earned during any period that such corporation was not a controlled foreign corporation, or</text></clause> 
<clause id="H3083745B9210482DB142CA6AD3E33FA5"><enum>(ii)</enum><text>are attributable to disqualified CFC dividends received by such controlled foreign corporation from another controlled foreign corporation.</text></clause></subparagraph> 
<subparagraph id="H4612F2F2DBC0481D9F48ECA68F92C008"><enum>(B)</enum><header>Application to corporations not wholly owned by United States shareholders</header><text display-inline="yes-display-inline">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 earning and profits referred to in subparagraph (A) are earned, the portion of such earnings and profits which is properly attributable to stock not so owned by United States shareholder shall be treated for purposes of subparagraph (A) as earned during a period that such corporation was not a controlled foreign corporation.</text></subparagraph> 
<subparagraph id="HDC48A59AFDAC48A69C42BB38D34B68D8"><enum>(C)</enum><header>Special rule related to constructive ownership</header><text>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.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HD9782406DBD842B59D1D00259496EDA9"><enum>(b)</enum><header>Regulations</header><text>Section 1059(h), as redesignated by subsection (a), is amended—</text> 
<paragraph id="H6A53945FECB444DAAF8777AD6343B49C"><enum>(1)</enum><text>by striking <quote>regulations</quote> both places it appears and inserting <quote>regulations or other guidance</quote>, and</text></paragraph> 
<paragraph id="H35E76748D98C49898F5ABF6048B4A9DB"><enum>(2)</enum><text>by striking <quote>and</quote> at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting <quote>, and</quote>, and by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H16C2A5DFE906497EAD57CDF85D0807E4" display-inline="no-display-inline"> 
<paragraph id="H1D6B561E04ED4596808C2CF3F3973ACD"><enum>(3)</enum><text display-inline="yes-display-inline">providing for the coordination of subsection (g) with the other provisions of this chapter, including section 1248.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="HC0F7D777485F45A6A21F725310066919"><enum>(c)</enum><header>Effective date</header><text>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.</text></subsection></section> 
<section id="H40FE5D11CCCB49E5AC1AA9A763D3C0D5"><enum>138149.</enum><header>Limitation on certain special rules for section 1202 gains</header> 
<subsection id="H28A08D57A3864C009EFFBF27D5C52A7D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1202(a) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H79ED266BA792485BA1FEBC75178631B8" display-inline="no-display-inline"> 
<paragraph id="H173F9EC334A64D6E94E8FFB4C38D0908"><enum>(5)</enum><header>Limitation on certain special rules</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="HCBD556831B5648D8B9DD6257E14027D4"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H0A90747655434B63903F02E6C02E7911"><enum>(B)</enum><text>such taxpayer is a trust or estate.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HD28C3151DD784E498E0A3A12AA5839AC"><enum>(b)</enum><header>Effective date</header><text>Except as provided in subsection (c), the amendment made by this section shall apply to sales and exchanges after September 13, 2021.</text></subsection> 
<subsection id="H0F0D5846D0544D158961895DB33C84B8"><enum>(c)</enum><header>Binding contract exception</header><text>The amendment made by this section shall not apply to any sale or exchange which is made pursuant to written binding contract which was in effect on September 13, 2021, and is not modified in any material respect thereafter.</text></subsection></section> 
<section id="HE1CC694345DF4F669CF575FE0E7001B9"><enum>138150.</enum><header>Constructive sales</header> 
<subsection id="H1E8F2E39F08E454DB2D1B5E27DB8E8E1"><enum>(a)</enum><header>Application to appreciated digital assets</header> 
<paragraph id="HDEF4D7F83DAD4664B772240B8CD78403"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1259(b)(1) is amended by inserting <quote>digital asset,</quote> after <quote>debt instrument,</quote>.</text></paragraph> 
<paragraph id="HAC095C90774E4FDCBF5BD5193FFBD4FF"><enum>(2)</enum><header>Exception for sales of nonpublicly traded property</header><text>Section 1259(c)(2) is amended by adding at the end the following: <quote>A similar rule shall apply in the case of a contract for sale of any digital asset.</quote>. </text></paragraph> 
<paragraph id="HFEB77094301E46198159A48855971987"><enum>(3)</enum><header>Digital asset</header><text>Section 1259(d) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HE1D378E7DE4944D4B27B81485878C695" display-inline="no-display-inline"> 
<paragraph id="H5749C702407F4180BC1CF068745C9729"><enum>(3)</enum><header>Digital asset</header><text display-inline="yes-display-inline">Except as otherwise provided by the Secretary, the term <quote>digital asset</quote> means any digital representation of value which is recorded on a cryptographically secured distributed ledger or any similar technology as specified by the Secretary. </text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H46A500DF69444B1AA915BADAA647C8B3"><enum>(b)</enum><header>Treatment of certain contracts</header><text>Section 1259(c)(1)(D) is amended by inserting <quote>or enters into a contract to acquire</quote> after <quote>acquires</quote>.</text></subsection> 
<subsection id="HB5BB67D3760744DDBD98868EF3C74515"><enum>(c)</enum><header>Effective date</header> 
<paragraph id="HF62BA8338B014EDD89FFF3B2AB9D6B3D"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> 
<paragraph id="HDBFA1CEB29A44557BA54F1DE1ADFA748"><enum>(2)</enum><header>Treatment of certain contracts</header><text display-inline="yes-display-inline">The amendment made by subsection (b) shall apply to contracts entered into after the date of the enactment of this Act.</text></paragraph></subsection></section> 
<section id="H32FC1CF16ED244B5A349BC7326F20E48" section-type="subsequent-section"><enum>138151.</enum><header>Rules relating to common control</header> 
<subsection id="HB5786D85D5894A73AE1CEAECAB638534"><enum>(a)</enum><header>Clarification of trade or business</header><text display-inline="yes-display-inline">Section 52(b) is amended by adding at the end the following new sentence: <quote>For purposes of this subsection, the term <quote>trade or business</quote> includes any activity treated as a trade or business under paragraph (5) or (6) of section 469(c) (determined without regard to the phrase <quote>To the extent provided in regulations</quote> in such paragraph (6)).</quote></text></subsection> 
<subsection id="HE838A9AC9CB44494B70FE0834FF963AE"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="H77DAD6DA2C1646F2B66A252D1F60DA29"><enum>138152.</enum><header>Modification of wash sale rules</header> 
<subsection id="H77150A7EAD424F9E8DCFDA17E94C265E"><enum>(a)</enum><header>In general</header><text>Section 1091 is amended to read as follows:</text> 
<quoted-block style="OLC" id="HDB2F9F8201574EB093094DAB04933395" display-inline="no-display-inline"> 
<section id="H8F8890DD0AA54E2DA7864F0EA1B5DB1F"><enum>1091.</enum><header>Loss from wash sales of specified assets</header> 
<subsection id="H16C383B001634DB98B673C0EA8206032"><enum>(a)</enum><header>Disallowance of loss deduction</header><text display-inline="yes-display-inline">In the case of any loss claimed to have been sustained from any sale, disposition, or 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 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.</text></subsection> 
<subsection id="H6411697360FE42E8BF18DADD54779E97"><enum>(b)</enum><header>Amount of specified assets different from amount of specified assets sold</header><text>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.</text></subsection> 
<subsection id="H2BB63945DCAB4A3D9053E2DBD2463403"><enum>(c)</enum><header>Adjustment to basis in case of wash sale</header><text>If the taxpayer (or the taxpayer’s spouse) acquires or enters into substantially identical specified assets during the period which—</text> 
<paragraph id="HEB4FF78F7FFB4887A04B09594AC8A9AB"><enum>(1)</enum><text>begins 30 days before the disposition with respect to which a deduction was disallowed under subsection (a), and</text></paragraph> 
<paragraph id="H36F42B1B3EC4435B9098ABEFEEB6DB84"><enum>(2)</enum><text>ends with the close of the taxpayer’s first taxable year which begins after such disposition,</text></paragraph><continuation-text continuation-text-level="subsection">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).</continuation-text></subsection> 
<subsection id="HACD4BDAC88884D27BDEC48BBBDE2A249"><enum>(d)</enum><header>Certain short sales of specified assets and contracts to sell</header><text>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 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—</text> 
<paragraph id="H22B7EC3BC589452292F6D0A7DA3519FD"><enum>(1)</enum><text>substantially identical specified assets were sold or terminated by the taxpayer (or a related party), or</text></paragraph> 
<paragraph id="H6E3AE7238CB34BA88A2EB89BC33969E8"><enum>(2)</enum><text>another short sale of (or contract to sell or short notional principal contract in respect of) substantially identical specified assets was entered into by the taxpayer (or related party).</text></paragraph></subsection> 
<subsection id="HA5C56FB6B2A1413E923B0131091C366B"><enum>(e)</enum><header>Cash settlement</header><text>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.</text></subsection> 
<subsection id="H2B5138DB8FBA46D4BA5FED73AEFBAA5F"><enum>(f)</enum><header>Related party</header><text>For purposes of this section—</text> 
<paragraph id="H680B07446E2B47F0B00ED89BB34AE128"><enum>(1)</enum><header>In general</header><text>The term <quote>related party</quote> means—</text> 
<subparagraph id="H51E91FD89FB84266ADE66FF42F56611C"><enum>(A)</enum><text>the taxpayer’s spouse,</text></subparagraph> 
<subparagraph id="HE3AB50D0C88148CC9AB9DB428A0C1E94"><enum>(B)</enum><text>any dependent of the taxpayer and any other taxpayer with respect to whom the taxpayer is a dependent,</text></subparagraph> 
<subparagraph id="H0A95526D836A4FE182ED10F720A5DB5E"><enum>(C)</enum><text>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),</text></subparagraph> 
<subparagraph id="H40A7FA958E0E42DE818C235ABE78854D"><enum>(D)</enum><text>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,</text></subparagraph> 
<subparagraph id="H84A9EAE5DBE04322BC4144C4D818F7B3"><enum>(E)</enum><text>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</text></subparagraph> 
<subparagraph id="H62343AEED4004129999C3159299AC417"><enum>(F)</enum><text>any account under—</text> 
<clause id="H9D6885C1CD2F4C2BA63D58B4838023B8"><enum>(i)</enum><text>a plan described in section 401(a),</text></clause> 
<clause id="H4339F8D6BB684CEAA769460EC0178EC1"><enum>(ii)</enum><text>an annuity plan described in section 403(a),</text></clause> 
<clause id="H6427D7FCB0C84CC98B554F73DB7FBA87"><enum>(iii)</enum><text>an annuity contract described in section 403(b), or</text></clause> 
<clause id="H4F415314141B4B84BD237BD4C8518D54"><enum>(iv)</enum><text>an eligible deferred compensation plan described in section 457(b) and maintained by an employer described in section 457(e)(1)(A),</text></clause><continuation-text continuation-text-level="subparagraph">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.</continuation-text></subparagraph></paragraph> 
<paragraph id="HAEC4CEC68B64476E9069E0BBC6EEA434"><enum>(2)</enum><header>Rules for determining status</header> 
<subparagraph id="H0D85B0B274A440999DE438E203DDF3F3"><enum>(A)</enum><header>Relationships determined at time of acquisition</header><text>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).</text></subparagraph> 
<subparagraph id="HB3EB89B2379D4138AA38F3A4A753EADC"><enum>(B)</enum><header>Determination of marital status</header> 
<clause id="H3B68AAB458C84393A0AA17ADF602D886"><enum>(i)</enum><header>In general</header><text>Except as provided in clause (ii), marital status shall be determined under section 7703.</text></clause> 
<clause id="HB37C15C0AB864222A002172F438E83F6"><enum>(ii)</enum><header>Special rule for married individuals filing separately and living apart</header><text>A husband and wife who—</text> 
<subclause id="HAD6FB67BD3AE4D63B00FE9AE4F85F875"><enum>(I)</enum><text>file separate returns for any taxable year, and</text></subclause> 
<subclause id="H8B61537CD0724D6BB125CDC640BE51B2"><enum>(II)</enum><text>live apart at all times during such taxable year,</text></subclause><continuation-text continuation-text-level="clause">shall not be treated as married individuals.</continuation-text></clause></subparagraph></paragraph> 
<paragraph id="H15615050B0654A39A79D96D65C92E06C"><enum>(3)</enum><header>Regulations</header><text>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.</text></paragraph></subsection> 
<subsection id="H2AFC90EB2A354DF6984C3D7B8A9525C7"><enum>(g)</enum><header>Specified asset</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>specified asset</quote> means any of the following:</text> 
<paragraph id="H22BBF57E85DC4CBD8808603D735FE550"><enum>(1)</enum><text>Any security described in subparagraph (A), (B), (C), (D), or (E) of section 475(c)(2).</text></paragraph> 
<paragraph id="HDD611DC2A8194165B59FA4054BC97C04"><enum>(2)</enum><text>Any foreign currency.</text></paragraph> 
<paragraph id="HE857AE5595E344EEBE7A83D5FA5E8004"><enum>(3)</enum><text>Any commodity described in subparagraph (A), (B), or (C) of section 475(e)(2).</text></paragraph> 
<paragraph id="H69E38D913B704C8588BE7D9187EF95E2"><enum>(4)</enum><text display-inline="yes-display-inline">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.</text></paragraph><continuation-text continuation-text-level="subsection">Such term shall, except as provided in regulations, include contracts or options to acquire or sell any specified assets.</continuation-text></subsection> 
<subsection id="H031409E1B4C4498694C7281E76F0E535"><enum>(h)</enum><header>Exception for business needs and hedging transactions</header><text display-inline="yes-display-inline">Except as provided in regulations prescribed by the Secretary, subsection (a) shall not apply in the case of any sale or other disposition—</text> 
<paragraph id="HBA73B2FDFE49447CA99A58D4BFAF4550"><enum>(1)</enum><text>of a foreign currency or commodity described in subsection (h), and</text></paragraph> 
<paragraph id="HBCABE3E7990D4810AA8934F9C5D02118"><enum>(2)</enum><text>which—</text> 
<subparagraph id="H67E6FAABDB3E4CAFBE7BDB7D415CCABC"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H5BA641B0C26F4ED782F2F36C135DACDE"><enum>(B)</enum><text>is part of a hedging transaction (as defined in section 1221(b)(2)).</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HD451097BDD5647549D0BA74C9A754903"><enum>(b)</enum><header>Clerical amendment</header><text>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:</text> 
<quoted-block style="OLC" id="H485BCE6D4D2F49C6BB43B360BAE5E18C" display-inline="no-display-inline"> 
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="HDB2F9F8201574EB093094DAB04933395" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="H8F8890DD0AA54E2DA7864F0EA1B5DB1F" level="section">Sec. 1091. Loss from wash sales of specified assets.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HEF77956504E34B9FADE863417D11A68A"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to sales, dispositions, and terminations after December 31, 2021.</text></subsection> 
<subsection id="HA8565CD3401B4E6D82D0D651310ABA27"><enum>(d)</enum><header>No inference</header><text display-inline="yes-display-inline">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.</text></subsection></section> 
<section id="H59D235F12883457F990996345958B4C7"><enum>138153.</enum><header>Research and experimental expenditures</header> 
<subsection id="H0CFB9D750ABC4FC7A9556F87ADEE4937"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 13206 of Public Law 115–97 is amended—</text> 
<paragraph id="H4595846C9B9541549B1E8F75385BC9DE"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (b)(3), by striking <quote>2021</quote> and inserting <quote>2025</quote>, and </text></paragraph> 
<paragraph id="HC45CD5D5970743BA864E76F3CB516246"><enum>(2)</enum><text>in subsection (e), by striking <quote>2021</quote> and inserting <quote>2025</quote>.</text></paragraph></subsection> 
<subsection id="HDDA3865CD00E4BFFA9243AEF7D18CDE5"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall take effect on the date of the enactment of this Act. </text></subsection></section></subpart></part> 
<part id="H18C746E5122040FCBFEF2152A7D8EB8B"><enum>2</enum><header>Tax increases for high-income individuals</header> 
<section id="HA52CFB1BAE2E451FA066B015C76831E1"><enum>138201.</enum><header>Application of net investment income tax to trade or business income of certain high income individuals</header> 
<subsection id="HC605049CD7F544C4A64D65A7E717342C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1411 is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="H01528A20F04C44C78E39BD2ABEBAAC56" display-inline="no-display-inline"> 
<subsection id="H1EFB69DDBFAA40CE97167FD013344DAB"><enum>(f)</enum><header>Application to certain high income individuals</header> 
<paragraph id="HF16C2A123BC04093994E5737722EDCBD"><enum>(1)</enum><header>In general</header><text>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 <quote>the greater of specified net income or net investment income</quote> for <quote>net investment income</quote> in subparagraph (A) thereof.</text></paragraph> 
<paragraph id="HE5D80BD79CB744888E6CD0D25B621AD0"><enum>(2)</enum><header>Phase-in of increase</header><text>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—</text> 
<subparagraph id="H704A5322A7D7430BBBD3467E5D493B5F"><enum>(A)</enum><text>the excess described in paragraph (1), bears to</text></subparagraph> 
<subparagraph id="HEC11845DFEC84D82BD8DF91B82A11B8E"><enum>(B)</enum><text display-inline="yes-display-inline">$100,000 (<fraction>1/2</fraction> such amount in the case of a married taxpayer (as defined in section 7703) filing a separate return).</text></subparagraph></paragraph> 
<paragraph id="HB0F18434693D4E58A139D1FF948B2CC6"><enum>(3)</enum><header>High income threshold amount</header><text>For purposes of this subsection, the term <quote>high income threshold amount</quote> means— </text> 
<subparagraph id="HE96F58F47F2942E987D7D949326D86A0"><enum>(A)</enum><text display-inline="yes-display-inline">except as provided in subparagraph (B) or (C), $400,000,</text></subparagraph> 
<subparagraph id="HA4882ABACEF14719A9F3FAAA7C2A0B77"><enum>(B)</enum><text>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</text></subparagraph> 
<subparagraph id="H1150DFA0EF904AEC94A418516F6AE617"><enum>(C)</enum><text display-inline="yes-display-inline">in the case of a married taxpayer (as defined in section 7703) filing a separate return, <fraction>1/2</fraction> of the dollar amount determined under subparagraph (B).</text></subparagraph></paragraph> 
<paragraph id="H50347C53636B44119294D6F4F8B1BCBA"><enum>(4)</enum><header>Specified net income</header><text>For purposes of this section, the term <quote>specified net income</quote> means net investment income determined—</text> 
<subparagraph id="H1E3E288B5FA645019A6CDF9325F903F4"><enum>(A)</enum><text>without regard to the phrase <quote>other than such income which is derived in the ordinary course of a trade or business not described in paragraph (2),</quote> in subsection (c)(1)(A)(i),</text></subparagraph> 
<subparagraph id="HCCAE22E5A8AA460B94F400D7A2B702C4"><enum>(B)</enum><text>without regard to the phrase <quote>described in paragraph (2)</quote> in subsection (c)(1)(A)(ii),</text></subparagraph> 
<subparagraph id="HE4D27458F7EB40E4B620A6C7ABFF7F22"><enum>(C)</enum><text display-inline="yes-display-inline">without regard to the phrase <quote>other than property held in a trade or business not described in paragraph (2)</quote> in subsection (c)(1)(A)(iii),</text></subparagraph> 
<subparagraph id="HEA6DCD10466B48E0B6D8E89AFB734467"><enum>(D)</enum><text>without regard to paragraphs (2), (3), and (4) of subsection (c), and</text></subparagraph> 
<subparagraph id="H1C4571369EBC479F9EFC011EA1BEBF93"><enum>(E)</enum><text>by treating paragraphs (5) and (6) of section 469(c) as applying for purposes of subsection (c) of this section.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H38363493456348A4943555B8D39F64B5"><enum>(b)</enum><header>Application to trusts and estates</header><text>Section 1411(a)(2)(A) is amended by striking <quote>undistributed net investment income</quote> and inserting <quote>the greater of undistributed specified net income or undistributed net investment income</quote>.</text></subsection> 
<subsection id="HAC19350645C34DC1A21B473FFCBDDD71"><enum>(c)</enum><header>Clarifications with respect to determination of net investment income</header> 
<paragraph id="H52E4BD8BA2084A7AA65E394321CD63F4"><enum>(1)</enum><header>Wages subject to FICA or RRTA not taken into account</header><text display-inline="yes-display-inline">Section 1411(c)(6) is amended by inserting <quote>or wages received with respect to employment on which a tax is imposed under section 3101(b) or 3201(a)</quote> before the period at the end.</text></paragraph> 
<paragraph id="H6D3C75054450482BB0197D11F0CC019E"><enum>(2)</enum><header>Net operating losses not taken into account</header><text>Section 1411(c)(1)(B) is amended by inserting <quote>(other than section 172)</quote> after <quote>this subtitle</quote>.</text></paragraph> 
<paragraph id="H43F93D1388924F6A85FB71C3C415775E"><enum>(3)</enum><header>Inclusion of certain foreign income</header> 
<subparagraph id="HBF4C599F04854DC09A4965F792C5CA7C"><enum>(A)</enum><header>In general</header><text>Section 1411(c)(1)(A) is amended by striking <quote>and</quote> at the end of clause (ii), by striking <quote>over</quote> at the end of clause (iii) and inserting <quote>and</quote>, and by adding at the end the following new clause:</text> 
<quoted-block style="OLC" id="H5BB822951CF74342829957D5C7E4289A" display-inline="no-display-inline"> 
<clause id="HACCA4046AAC841F5ACA766370DE2B299"><enum>(iv)</enum><text display-inline="yes-display-inline">any amount includible in gross income under section 951, 951A, 1293, or 1296, over</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph> 
<subparagraph id="H0B7149D13A074FDD8CB52848624BEA11"><enum>(B)</enum><header>Proper treatment of certain previously taxed income</header><text>Section 1411(c) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HC5F82A47D47C4392A6E99A7B70EE355C" display-inline="no-display-inline"> 
<paragraph id="HA1CCD9CD8EC343AB9A40EEEFA1C64B01"><enum>(7)</enum><header>Certain previously taxed income</header><text display-inline="yes-display-inline">The Secretary shall issue regulations or other guidance providing for the treatment of distributions of amounts previously included in gross income for purposes of chapter 1 but not previously subject to tax under this section.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> 
<subsection id="H459D4321B75F414ABAE3B5FBA875F2F1"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection> 
<subsection id="HFBBB973F63934E0BA5930F77C704CEFC"><enum>(e)</enum><header>Transition rule</header><text>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—</text> 
<paragraph id="HF3BED5A5869A492E86181FF1B71ED5A2"><enum>(1)</enum><text>taxable years beginning on or before December 31, 2021, and</text></paragraph> 
<paragraph id="HF25C8881CE984469983311E6DB611560"><enum>(2)</enum><text>taxable years beginning after such date.</text></paragraph></subsection></section> 
<section id="H5A0E3784D5A4492886336E3D47716416"><enum>138202.</enum><header>Limitations on excess business losses of noncorporate taxpayers</header> 
<subsection id="H081F5914FF5D4E3C8616D78FAC2015B9"><enum>(a)</enum><header>Limitation made permanent</header> 
<paragraph id="HFEEB65D4E98240B2B63B74E1F34DDB18"><enum>(1)</enum><header>In general</header><text>Section 461(l)(1) is amended to read as follows:</text> 
<quoted-block style="OLC" id="HA068A2CB08E247119723AD0E391323F4" display-inline="no-display-inline"> 
<paragraph id="H3C4CE246CAAA4DEFB0717C6E8F570992"><enum>(1)</enum><header>Limitation</header><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HCE764E57E8F64367B2223AEE0DB19617"><enum>(2)</enum><header>Conforming amendment</header><text>Section 461 is amended by striking subsection (j).</text></paragraph></subsection> 
<subsection id="H3E124D5A4F9E488A904575AD286CB004"><enum>(b)</enum><header>Modification of carryover of disallowed losses</header><text>Section 461(l)(2) is amended to read as follows:</text> 
<quoted-block style="OLC" id="H4F0F44D304CB4FF7B666108CA8CDF839" display-inline="no-display-inline"> 
<paragraph id="H5D1EEBD3DE7F49FAA6246B2BC990992D"><enum>(2)</enum><header>Disallowed loss carryover</header><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H65A2848EA0BD4721B2BB78D25C9B8AB6"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2020.</text></subsection></section> 
<section display-inline="no-display-inline" id="H2C069BEC9C2D4B13B3A68D87E21D34EB" section-type="subsequent-section"><enum>138203.</enum><header>Surcharge on high income individuals, estates, and trusts</header> 
<subsection id="HB7F1A93F00AF4F679118758C956D2228"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Part I of subchapter A of chapter 1 is amended by inserting after section 1 the following new section:</text> 
<quoted-block display-inline="no-display-inline" id="HA64E266691CF4C6C81EE96F2D84987D3" style="OLC"> 
<section id="H2F80170686CA4A059B5CC96E459426FE"><enum>1A.</enum><header>Surcharge on high income individuals, estates, and trusts</header> 
<subsection id="HE4FA7A0A5F1F4739B8048DD22944D5C1"><enum>(a)</enum><header>General rule</header><text>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—</text> 
<paragraph id="H1F166BD51F7842EC975B0C3838EDBC02"><enum>(1)</enum><text>5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds—</text> 
<subparagraph id="H444ED7FA60B54485A9DCB9A467FE7853"><enum>(A)</enum><text>$10,000,000, in the case of any taxpayer not described in subparagraph (B) or (C),</text></subparagraph> 
<subparagraph id="H0CD181E3DEA2437EBB0F80013763F26F"><enum>(B)</enum><text>$5,000,000, in the case of a married individual filing a separate return, and</text></subparagraph> 
<subparagraph id="HACB68CF5EF8841BD85EDDDBCFD2E37F7"><enum>(C)</enum><text>$200,000, in the case of an estate or trust, plus</text></subparagraph></paragraph> 
<paragraph id="HF3512975615343E19DBF3443E0783CB3"><enum>(2)</enum><text>3 percent of so much of the modified adjusted gross income of the taxpayer as exceeds—</text> 
<subparagraph id="H49D251EA6FCB4B359503677F8633971A"><enum>(A)</enum><text>$25,000,000, in the case of any taxpayer not described in subparagraph (B) or (C),</text></subparagraph> 
<subparagraph id="H6EAD0F9B6B6B4A9BB0D6A77B12676964"><enum>(B)</enum><text>$12,500,000, in the case of a married individual filing a separate return, and</text></subparagraph> 
<subparagraph id="H52B3FD41F810406C9CDC43A600FBBCA6"><enum>(C)</enum><text>$500,000, in the case of an estate or trust.</text></subparagraph></paragraph></subsection> 
<subsection id="H6DE30F5CC709477F953EFCC9CD142CC8"><enum>(b)</enum><header>Modified adjusted gross income</header><text display-inline="yes-display-inline">For purposes of this section, the term <term>modified adjusted gross income</term> 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)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e).</text></subsection> 
<subsection id="H4C42A641E8D14F038492B9189E2631FF"><enum>(c)</enum><header>Special rules</header> 
<paragraph id="HA6A058132B8349688790EAB3DBCB0D02"><enum>(1)</enum><header>Nonresident alien</header><text display-inline="yes-display-inline">In the case of a nonresident alien individual, only amounts taken into account in connection with the tax imposed under section 871(b) shall be taken into account under this section.</text></paragraph> 
<paragraph id="H1AAE0F3FC7004F18816003D6D9A8B53C"><enum>(2)</enum><header>Citizens and residents living abroad</header><text>The dollar amount applicable to any taxpayer under paragraph (1), (2), or (3) of subsection (a) (as the case may be) shall be decreased (but not below zero) by the excess (if any) of—</text> 
<subparagraph id="H30B02F8F085B46ABBBE21A58EF48E77A"><enum>(A)</enum><text>the amounts excluded from the taxpayer’s gross income under section 911, over</text></subparagraph> 
<subparagraph id="H64472B9BF7E74BDC8D2587F8412C8AA9"><enum>(B)</enum><text display-inline="yes-display-inline">the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). </text></subparagraph></paragraph> 
<paragraph id="HE17FD3C12B794F489354ECF4F1F1C2BE"><enum>(3)</enum><header>Charitable trusts</header><text display-inline="yes-display-inline">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).</text></paragraph> 
<paragraph id="H8802538DB9274FCC8F93872BBFD83CCF" commented="no" display-inline="no-display-inline"><enum>(4)</enum><header>Not treated as tax imposed by this chapter for certain purposes</header><text display-inline="yes-display-inline">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 or for purposes of section 55.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HA9B961375327496AAD6DBCE01DE343AC"><enum>(b)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">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:</text> 
<quoted-block style="OLC" id="H06934D717684454D95D73C450F51829D" display-inline="no-display-inline"> 
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="HA64E266691CF4C6C81EE96F2D84987D3" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> 
<toc-entry idref="H2F80170686CA4A059B5CC96E459426FE" level="section">Sec. 1A. Surcharge on high income individuals.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H0168BE2C57D74F8A8C6895E988691106"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section></part> 
<part id="HC140C41EBDB749918C183B5BE1FE273C"><enum>3</enum><header>Funding the Internal Revenue Service and Improving Taxpayer Compliance</header> 
<section id="H2397697B452E4AD19B96D065D9B69050"><enum>138301.</enum><header>Enhancement of Internal Revenue Service resources</header> 
<subsection id="H2F3F9D26904342C0941AF93083E6040C"><enum>(a)</enum><header>Appropriations</header> 
<paragraph id="H47AA2137F423496FBFA8DA862F7D7B64"><enum>(1)</enum><header>In general</header><text>The following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2022: </text> 
<subparagraph id="HDC17773E0BBC4FD48DDB4DFD455B51E1"><enum>(A)</enum><header>Internal Revenue Service</header> 
<clause id="H2D822DCBC1744E139D9D007AD0938496"><enum>(i)</enum><header>In general</header> 
<subclause id="H520A8AE982AF42D6ABA2829BB6AFA8A2"><enum>(I)</enum><header>Taxpayer services</header><text>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: <italic>Provided,</italic> That these amounts shall be in addition to any other funds made available for this purpose.</text></subclause> 
<subclause id="H98A155F1E19547CF9156684DA260E1B1"><enum>(II)</enum><header>Enforcement</header><text>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 cryptocurrency 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: <italic>Provided,</italic> That these amounts shall be in addition to any other funds made available for this purpose. </text></subclause> 
<subclause id="HC5C56274F2CE4882A79FECEECEBE2C2A"><enum>(III)</enum><header>Operations support</header><text>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: <italic>Provided,</italic> That these amounts shall be in addition to any other funds made available for this purpose.</text></subclause> 
<subclause id="H93C879E356A145A089D617D6B537C9B1"><enum>(IV)</enum><header>Business systems modernization</header><text>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: <italic>Provided,</italic> That these amounts shall be in addition to any other funds made available for this purpose. </text></subclause></clause> 
<clause id="H219A592F90AC424D88B2A205CE3399D6" commented="no"><enum>(ii)</enum><header>Task Force to design an IRS-run free <quote>Direct eFile</quote> tax return system</header><text>For necessary expenses of the Internal Revenue Service to deliver to Congress 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, 2023: <italic>Provided,</italic> That these amounts shall be in addition to any other funds made available for this purpose. </text></clause></subparagraph> 
<subparagraph id="H9D1B967D4AB4403987979ED3CA049331"><enum>(B)</enum><header>Treasury Inspector General for Tax Administration</header><text>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: <italic>Provided,</italic> That these amounts shall be in addition to any other funds made available for this purpose.</text></subparagraph> 
<subparagraph id="H6204F94CA3404387B74F094AA5C06EBF"><enum>(C)</enum><header>Office of Tax Policy</header><text>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: <italic>Provided,</italic> That these amounts shall be in addition to any other funds made available for this purpose.</text></subparagraph> 
<subparagraph id="H62BDC9C655FD448CA5673592B01C9B3D"><enum>(D)</enum><header>United States Tax Court</header><text>For necessary expenses, including contract reporting and other services as authorized by 5 U.S.C. 3109, and not to exceed $3,000 for official reception and representation expenses; $153,000,000, to remain available until September 30, 2031: <italic>Provided,</italic> That these amounts shall be in addition to any other funds made available for this purpose.</text></subparagraph></paragraph> 
<paragraph id="H0391E568B03747B39E635B65CDBB3E41"><enum>(2)</enum><header>Multi-year operational plan</header> 
<subparagraph id="HE6C97F4CDCC0469E95E0FBE134149BC4"><enum>(A)</enum><header>In general</header><text>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. </text></subparagraph> 
<subparagraph id="H8C26F82A488D4494925086120B6EA4B7"><enum>(B)</enum><header>Quarterly updates</header> 
<clause id="HF2C55713A1B24E1EB260424E6696EB99"><enum>(i)</enum><header>In general</header><text>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—</text> 
<subclause id="HBB5DEB50DED14C5E8EAA8ACD744723A8"><enum>(I)</enum><text>any updates to the plan;</text></subclause> 
<subclause id="H4E8A9D0862BF4E99B017E124FFB74817"><enum>(II)</enum><text>progress made in implementing the plan; and</text></subclause> 
<subclause id="H0C43C6A269B540539AE795980E0F0C26"><enum>(III)</enum><text>any changes in circumstances or challenges in implementing the plan.</text></subclause></clause> 
<clause id="HB6EB6E61CE814816A934A449BAA70ABB"><enum>(ii)</enum><header>Applicable period</header><text>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.</text></clause></subparagraph> 
<subparagraph id="H4E88BC4F02244065BE390F9737DDB4D5" commented="no"><enum>(C)</enum><header>Reduction in appropriation</header> 
<clause commented="no" id="HECAA52AB4C6A43F591E4E68F4EFDF415"><enum>(i)</enum><header>In general</header><text>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.</text></clause> 
<clause commented="no" id="HAC2FB4F4D92844499A3715CA011A36CD"><enum>(ii)</enum><header>Required date</header><text>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.</text></clause></subparagraph></paragraph> 
<paragraph id="HCAA176C6D4204FA6BBBAF3838693FE96"><enum>(3)</enum><header>No tax increases on certain taxpayers</header><text>Nothing in this subsection is intended to increase taxes on any taxpayer with a taxable income below $400,000. </text></paragraph></subsection> 
<subsection id="H9676D196AB9C4AC8959A326FEAE09364"><enum>(b)</enum><header>Personnel flexibilities</header><text>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—</text> 
<paragraph id="H05640FFCF9D74B1998E105CE721BDC89"><enum>(1)</enum><text>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;</text></paragraph> 
<paragraph id="HF821654DD913429E89CD7D1AC22BDDC2"><enum>(2)</enum><text>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—</text> 
<subparagraph id="H1D548203EEF949D3B00BFBAD8A23C6E0"><enum>(A)</enum><text>the authority to offer streamlined critical pay under this paragraph shall expire on September 30, 2031; and</text></subparagraph> 
<subparagraph id="H1261DEE671934F45B64E18C5DCBEBD78"><enum>(B)</enum><text>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</text></subparagraph></paragraph> 
<paragraph id="H02CA85ED036B4C6298F35A1A5CFF6BC7"><enum>(3)</enum><text>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—</text> 
<subparagraph id="H24F7C2386282480FA248F90E2A5EA463"><enum>(A)</enum><text>the rate of basic pay may not exceed the salary set in accordance with section 104 of title 3, United States Code; and</text></subparagraph> 
<subparagraph id="H40B481A4B4AE41E3A63970267DA82D63"><enum>(B)</enum><text>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. </text></subparagraph></paragraph></subsection></section> 
<section id="HD5C4CDBD7C6648848109C5FCA6219DAC"><enum>138302.</enum><header>Application of backup withholding with respect to third party network transactions</header> 
<subsection id="H723F71EA65194F8F943340B3A2214498"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 3406(b) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H5E9A6497F12341DE80AA57B8FF39CB3E" display-inline="no-display-inline"> 
<paragraph id="H9ADC8A26679C40FA923FD71B6A35EFCF"><enum>(8)</enum><header>Other reportable payments include payments in settlement of third party network transactions only where aggregate for calendar year is $600 or more</header><text display-inline="yes-display-inline">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—</text> 
<subparagraph id="H2831CB87A2924AC1A3A5BA3EA666B96C"><enum>(A)</enum><text>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</text></subparagraph> 
<subparagraph id="H7752AEBA3EF745B1A78E194D1049D2BF"><enum>(B)</enum><text>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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H6AA21E67132D42679467B36B3AACF57B"><enum>(b)</enum><header>Conforming amendment</header><text>Section 6050W(e) is amended by inserting <quote>equal or</quote> before <quote>exceed $600</quote>.</text></subsection> 
<subsection id="HC8B86472906A4AADB3BEB63BFD06819C"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to calendar years beginning after December 31, 2021.</text></subsection> 
<subsection id="H099DE838B2B24E4B88BF4A99165E6CC8"><enum>(d)</enum><header>Transitional rule for 2022</header><text display-inline="yes-display-inline">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 <quote>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</quote> before the comma at the end.</text></subsection></section> 
<section id="HAC2360A062694679BAFB87E39BF53BDF"><enum>138303.</enum><header>Modification of procedural requirements relating to assessment of penalties</header> 
<subsection id="H6DCB77A3B3C043CA8227EBF83B437E42"><enum>(a)</enum><header>Repeal of approval requirement</header><text display-inline="yes-display-inline">Section 6751, as amended by the preceding provision of this Act, is amended by striking subsection (b).</text></subsection> 
<subsection id="HF6B20E8D6F904B10BECB4D9E73FAEC24"><enum>(b)</enum><header>Quarterly certifications of compliance with procedural requirements</header><text>Section 6751, as amended by subsection (a) of this section, is amended by inserting after subsection (a) the following new subsection:</text> 
<quoted-block style="OLC" id="H5ACF5318C45C4B7BA12F1DCA2BCA5FCE" display-inline="no-display-inline"> 
<subsection id="HC9767CD16A5847CA9ED0E36F85FB2DBA"><enum>(b)</enum><header>Quarterly certifications of compliance</header><text display-inline="yes-display-inline">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) have been met with respect to notices of penalty issued by such employees.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HE79BE92F538641F1BEEA3D1905406FF6"><enum>(c)</enum><header>Effective dates</header> 
<paragraph id="HAE42703651E34B46984AF07A2D735A79"><enum>(1)</enum><header>Repeal of approval requirement</header><text>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.</text></paragraph> 
<paragraph id="H996C45C765DD414F97C3DF3E5B8B980B"><enum>(2)</enum><header>Quarterly certifications of compliance with procedural requirements</header><text>The amendment made by subsection (b) shall apply to notices of penalty issued after the date of the enactment of this Act.</text></paragraph></subsection></section></part> 
<part id="H2C237495D6C84BFCA911CBC04AAA48DB"><enum>4</enum><header>Other provisions</header> 
<section id="H56DA92411193459B9BA518276666BE42"><enum>138401.</enum><header>Modifications to limitation on deduction of excessive employee remuneration</header> 
<subsection id="HD9915A0E5E0E4684B2E351F85EA95807"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 162(m) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="HB212CB66E1284E759E4169787782E33E" display-inline="no-display-inline"> 
<paragraph id="HD0CCD276B4EB40BB9BF41A9DC890A2DE"><enum>(7)</enum><header>Special rules related to limitation on deduction of excessive employee remuneration</header> 
<subparagraph id="H346A3ECCAA5B421D9976A666EF90E932"><enum>(A)</enum><header>Aggregation rule</header><text display-inline="yes-display-inline">A rule similar to the rule of paragraph (6)(C)(ii) shall apply for purposes of paragraph (1).</text></subparagraph> 
<subparagraph id="H690101E4F04144D3A5252DBB96CA5DDD"><enum>(B)</enum><header>Regulations</header><text display-inline="yes-display-inline">The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the 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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HB88F6D4C992449EC9F0711A4753EC34E" commented="no"><enum>(b)</enum><header>Applicable employee remuneration</header><text>Section 162(m)(4)(A) is amended—</text> 
<paragraph id="H95AB3064518046E5837F359CF699B3DA"><enum>(1)</enum><text display-inline="yes-display-inline">by inserting <quote>(including performance-based compensation, commissions, post-termination compensation, and beneficiary payments)</quote> after <quote>remuneration for services</quote>, and</text></paragraph> 
<paragraph id="HAF352A8B7ABA4EADBD46E843579B001C"><enum>(2)</enum><text>by inserting <quote>and whether or not such remuneration is paid directly by the publicly held corporation</quote> after <quote>whether or not during the taxable year</quote>.</text></paragraph></subsection> 
<subsection id="HD73469A0C3194D7F9629AD2EAF4EC582"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section> 
<section id="H371968E58CB74A638484742E190CD942"><enum>138402.</enum><header>Extension of tax to fund Black Lung Disability Trust Fund</header> 
<subsection id="H277780211265458CBAA1D2B4430C4DE9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 4121(e)(2)(A) is amended by striking <quote>December 31, 2021</quote> and inserting <quote>December 31, 2025</quote>.</text></subsection> 
<subsection id="H893C5A2B08924A4DBB6101FDCB224B96"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to sales after December 31, 2021.</text></subsection></section> 
<section id="HB8448D6EF48B4AA3B4EB4203E33DE0D2" section-type="subsequent-section"><enum>138403.</enum><header>Prohibited transactions relating to holding <enum-in-header>DISC</enum-in-header> or <enum-in-header>FSC</enum-in-header> in individual retirement account</header> 
<subsection id="H8000437A935842B5AC9C478DFF9B690F"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 4975(c)(1) is amended by striking <quote>or</quote> at the end of subparagraph (E), by striking the period at the end of subparagraph (F) and inserting <quote>; or</quote>, and by adding at the end the following new subparagraph: </text> 
<quoted-block style="OLC" id="HB5B7BE69F51D4BADB9A5C045F2D34FF4" display-inline="no-display-inline"> 
<subparagraph id="H9161BE5212D44965B3893EC877C8A0B1"><enum>(G)</enum><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H09F96A914FFB4B108B2AF9942A925F23"><enum>(b)</enum><header>Special rules of application</header><text>Section 4975(c) is amended by adding at the end the following new paragraph:</text> 
<quoted-block style="OLC" id="H4D813D2A958E448DA0288D1C14FA7476" display-inline="no-display-inline"> 
<paragraph id="H9D97B755B923427DB2099039DB8DFF90"><enum>(8)</enum><header>Special rules of application for <enum-in-header>DISC</enum-in-header> and <enum-in-header>FSC</enum-in-header> investments</header> 
<subparagraph id="H14BD3493206A4DB986B6EE7B8EDB7E54"><enum>(A)</enum><header>Indirect holding of <enum-in-header>DISC </enum-in-header>or <enum-in-header>FSC</enum-in-header></header><text>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.</text></subparagraph> 
<subparagraph id="H1160D24C20984CABA32116C1F14652E8"><enum>(B)</enum><header>Constructive ownership</header><text>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 <quote>10 percent</quote> for <quote>50 percent</quote> each place it appears.</text></subparagraph> 
<subparagraph id="HBA0B5AF3B32C4F10A970697381DB0F6A"><enum>(C)</enum><header><enum-in-header>DISC</enum-in-header> and <enum-in-header>FSC</enum-in-header></header><text display-inline="yes-display-inline">For purposes of this subsection, the terms <quote>DISC</quote> and <quote>FSC</quote> 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).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="H083D13D6423F4049BFD966BF10037B0D"><enum>(c)</enum><header>Application of tax to terminated individual retirement accounts</header><text>Section 4975(c)(3) is amended by adding at the end the following: <quote>The preceding sentence shall not apply in the case of a prohibited transaction described in paragraph (1)(G).</quote>.</text></subsection> 
<subsection id="H9D1A61F04BF64CAE8756F32A5457FE6A"><enum>(d)</enum><header>Related rules for individual retirement accounts</header> 
<paragraph id="HA400A554467A43668B5ABFA9039AE6E9"><enum>(1)</enum><header>In general</header><text>Section 408(a) is amended by inserting after paragraph (6) the following new paragraph:</text> 
<quoted-block style="OLC" id="H49D3DC0856C247F888CC3F3F80768053" display-inline="no-display-inline"> 
<paragraph id="H92B938745EC147819CE4EF2D491925A9"><enum>(7)</enum><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection commented="no" id="HDFDFD3FDD9E340A1BAFF61098AE72820"><enum>(e)</enum><header>Loss of exemption of account</header><text>Section 408(e)(2) is amended—</text> 
<paragraph commented="no" id="HDA945DDA1F4C4122B3849CA5490F6439"><enum>(1)</enum><text>by striking <quote>established</quote> each place it appears in subparagraph (A) and inserting <quote>maintained</quote>,</text></paragraph> 
<paragraph commented="no" id="HA29439F1FC504DE7AD0B7A5B7E55CCCE"><enum>(2)</enum><text>by redesignating subparagraph (B) as subparagraph (C),</text></paragraph> 
<paragraph commented="no" id="H727581467D5F484DA5AB8A48B7450611"><enum>(3)</enum><text>by inserting after subparagraph (A) the following new subparagraph:</text> 
<quoted-block act-name="" id="HDA9EF838EC0F40D7A0C7BE233A40FC67" style="OLC"> 
<subparagraph commented="no" id="H37081EDFED574C5F891E3E3D42EC46E8"><enum>(B)</enum><header>Prohibited investment</header><text>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. Rules similar to the rules of clauses (i) and (ii) of subparagraph (A) shall apply for purposes of this subparagraph.</text></subparagraph><after-quoted-block>,</after-quoted-block></quoted-block></paragraph> 
<paragraph commented="no" id="H394EB76F981B4D148140C5853F88F35A"><enum>(4)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC">where employee engages in prohibited transaction</header-in-text></quote> in the heading and inserting <quote><header-in-text level="paragraph" style="OLC">in case of certain prohibited transactions and investments</header-in-text></quote>,</text></paragraph> 
<paragraph commented="no" id="HF280645BAFB749F383C3249ADF4F2E03"><enum>(5)</enum><text>by striking <quote><header-in-text level="subparagraph" style="OLC">In general</header-in-text></quote> in the heading of subparagraph (A) and inserting <quote><header-in-text level="subparagraph" style="OLC">Employee engaging in prohibited transaction</header-in-text></quote>, and</text></paragraph> 
<paragraph commented="no" display-inline="no-display-inline" id="H4E85D72325B149CB8294DA8A73D65C67"><enum>(6)</enum><text>by striking <quote>(A)</quote> in subparagraph (C), as so redesignated, and inserting <quote>(A) or (B)</quote>.</text></paragraph></subsection> 
<subsection commented="no" id="HC94E2B6A3FCF41D59EF6D9F30E0E036B"><enum>(f)</enum><header>Conforming amendments</header> 
<paragraph commented="no" id="HB600E8D20B384BF88F6B019D0F80CB93"><enum>(1)</enum><text>Section 408(c)(1) is amended by striking <quote>(1) through (6)</quote> and inserting <quote>(1) through (7)</quote>.</text></paragraph> 
<paragraph commented="no" id="HB727C50CC8F1423CA6E77741C1750646"><enum>(2)</enum><text>Section 4975(c)(3) is amended—</text> 
<subparagraph commented="no" id="H83B91F0501224D77902F26B401452EFF"><enum>(A)</enum><text>striking <quote>established</quote> and inserting <quote>maintained</quote>,</text></subparagraph> 
<subparagraph commented="no" id="H7641DD64816D46DC82835E42EE1F9398"><enum>(B)</enum><text>by striking <quote>transaction</quote> both places it appears and inserting <quote>transaction or investment</quote>, and</text></subparagraph> 
<subparagraph commented="no" display-inline="no-display-inline" id="HB29D22D936B04C149A60247BFC13BB70"><enum>(C)</enum><text>by striking <quote>section 408(e)(2)(A)</quote> and inserting <quote>subparagraph (A) or (B) of section 408(e)(2)</quote>.</text></subparagraph></paragraph></subsection> 
<subsection id="H0B43F9113DF743E2930E35010C306B88"><enum>(g)</enum><header>Effective date</header><text>The amendments made by this section shall apply to stock and other interests acquired or held on or after December 31, 2021.</text></subsection></section> 
<section id="H1D7F53026B684378BB8FF5FA06A20998" section-type="subsequent-section"><enum>138404.</enum><header>Clarification of treatment of DISC gains and distributions of certain foreign shareholders</header> 
<subsection id="H10B22C070D61492BB907931A7F1663F6"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 996(g) of the Internal Revenue Code of 1986 is amended by striking <quote>of such shareholder</quote> and inserting <quote>deemed to be had by such shareholder</quote>.</text></subsection> 
<subsection id="HA62182BF4DAA4FC39DBAD389426C54F8"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to gains and distributions after December 31, 2021.</text></subsection> 
<subsection id="H38CAC1BEFCC742DF8B8B858018291C0F"><enum>(c)</enum><header>Application to foreign sales corporations</header><text>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 <quote>deemed to be had by such shareholder</quote> for <quote>of such shareholder</quote>. </text></subsection></section></part></subtitle> 
<subtitle id="HA81E2C07666B4DE8BA2CA72E85BD95BA"><enum>H</enum><header>Supplemental Security Income for the Territories</header> 
<section id="HC7A8D3C1037C4EDA9FB7ABD0394699E8" section-type="section-one"><enum>131001.</enum><header>Extension of the supplemental security income program to Puerto Rico, the United States Virgin Islands, Guam, and American Samoa</header> 
<subsection id="H6D9C9C1938BF40D2A091CF5A0AA4F898"><enum>(a)</enum><header>In general</header><text>Section 303 of the Social Security Amendments of 1972 (86 Stat. 1484) is amended by striking subsection (b).</text></subsection> 
<subsection id="H76432A4DBE1D49BA94E0C2D5F82324C8"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="H01ED6FF0D8E54A1EA56DBA3C51A86A18"><enum>(1)</enum><header>Definition of state</header><text>Section 1101(a)(1) of the <act-name parsable-cite="SSA">Social Security Act</act-name> (42 U.S.C. 1301(a)(1)) is amended by striking the 5th sentence and inserting the following: <quote>Such term when used in title XVI includes Puerto Rico, the United States Virgin Islands, Guam, and American Samoa.</quote>.</text></paragraph> 
<paragraph id="H7CF86886315541EEBD5F5570FA32E6DB"><enum>(2)</enum><header>Elimination of limit on total payments to the territories</header><text>Section 1108 of such Act (42 U.S.C. 1308) is amended—</text> 
<subparagraph id="HF4F59CC0B63B47DB99465F1861535033"><enum>(A)</enum><text>in the section heading, by striking <quote><header-in-text level="section" style="OLC">; limitation on total payments</header-in-text></quote>;</text></subparagraph> 
<subparagraph id="H260D05A3834348CFA0A370C71EC77A8D"><enum>(B)</enum><text>by striking subsection (a); and</text></subparagraph> 
<subparagraph id="H6C8F6D658D2F479D8187D47D503B6D28"><enum>(C)</enum><text>in subsection (c), by striking paragraphs (2) and (4) and redesignating paragraphs (3) and (5) as paragraphs (2) and (3), respectively.</text></subparagraph></paragraph> 
<paragraph id="H17171991A01D4D268EC953F40DCBDCBE"><enum>(3)</enum><header>United States nationals treated the same as citizens</header><text>Section 1614(a)(1)(B) of such Act (42 U.S.C. 1382c(a)(1)(B)) is amended—</text> 
<subparagraph id="HFEAB558F008F415F9E3E3E6B31B069BD"><enum>(A)</enum><text>in clause (i)(I), by inserting <quote>or national of the United States,</quote> after <quote>citizen</quote>;</text></subparagraph> 
<subparagraph id="HD65BABF014524E4597DD7C8EF2E86AD1"><enum>(B)</enum><text>in clause (i)(II), by adding <quote>; or</quote> at the end; and</text></subparagraph> 
<subparagraph id="H442B08321DFC4183BF45441B9CEAA653"><enum>(C)</enum><text>in clause (ii), by inserting <quote>or national</quote> after <quote>citizen</quote>.</text></subparagraph></paragraph> 
<paragraph id="HB5C04CF6AE784E6D99981E4F463185BA"><enum>(4)</enum><header>Territories included in geographic meaning of United States</header><text>Section 1614(e) of such Act (42 U.S.C. 1382c(e)) is amended by striking <quote>and the District of Columbia</quote> and inserting <quote>, the District of Columbia, Puerto Rico, the United States Virgin Islands, Guam, and American Samoa</quote>.</text></paragraph></subsection> 
<subsection id="HA59C6E57AE0041609A9213F73386B662"><enum>(c)</enum><header>Waiver authority</header><text display-inline="yes-display-inline">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.</text></subsection> 
<subsection id="H2BED18611ECD4D5F887BB1E62991A532"><enum>(d)</enum><header>Effective date</header><text display-inline="yes-display-inline">This section and the amendments made by this section shall take effect on January 1, 2024.</text></subsection></section></subtitle></title> 
</amendment-block></amendment> </amendment-body></amendment-doc>
