[Congressional Record Volume 160, Number 3 (Tuesday, January 7, 2014)]
[Senate]
[Pages S71-S81]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2603. Ms. AYOTTE (for herself, Mr. Chambliss, Mr. Barrasso, Mr. 
Portman, Mr. Hoeven, Mr. Moran, Ms. Collins, Mr. Johnson of Wisconsin, 
Mr. Isakson, Mr. Inhofe, and Mr. Graham) submitted an amendment 
intended to be proposed by her to the bill S. 1845, to provide for the 
extension of certain unemployment benefits, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT 
                   OF 2013.

       (a) Repeal.--Section 403 of the Bipartisan Budget Act of 
     2013 is repealed as of the date of the enactment of such Act.
       (b) Social Security Number Required to Claim the Refundable 
     Portion of the Child Tax Credit.--
       (1) In general.--Subsection (d) of section 24 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new paragraph:
       ``(5) Identification requirement with respect to 
     taxpayer.--
       ``(A) In general.--Paragraph (1) shall not apply to any 
     taxpayer for any taxable year unless the taxpayer includes 
     the taxpayer's Social Security number on the return of tax 
     for such taxable year.
       ``(B) Joint returns.--In the case of a joint return, the 
     requirement of subparagraph (A) shall be treated as met if 
     the Social Security number of either spouse is included on 
     such return.
       ``(C) Limitation.--Subparagraph (A) shall not apply to the 
     extent the tentative minimum tax (as defined in section 
     55(b)(1)(A)) exceeds the credit allowed under section 32.''.
       (2) Omission treated as mathematical or clerical error.--
     Subparagraph (I) of section 6213(g)(2) of the Internal 
     Revenue Code of 1986 is amended to read as follows:
       ``(I) an omission of a correct Social Security number 
     required under section 24(d)(5) (relating to refundable 
     portion of child tax credit), or a correct TIN under section 
     24(e) (relating to child tax credit), to be included on a 
     return,''.
       (3) Conforming amendment.--Subsection (e) of section 24 of 
     the Internal Revenue Code of 1986 is amended by inserting 
     ``With Respect to Qualifying Children'' after 
     ``Identification Requirement'' in the heading thereof.
       (4) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.
                                 ______
                                 
  SA 2604. Mr. VITTER submitted an amendment intended to be proposed by 
him to the bill S. 1845, to provide for the extension of certain 
unemployment benefits, and for other purposes; which was ordered to lie 
on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. TRANSPARENCY OF COVERAGE DETERMINATION.

       (a) In General.--Not later than 30 days after the date of 
     enactment of this Act, the Chief Administrative Officer of 
     the House of Representatives and the Financial Clerk of the 
     Senate shall make publically available the determinations of 
     each member of the House of Representatives and each Senator, 
     as the case may be, regarding the designation of their 
     respective congressional staff (including leadership and 
     committee staff) as ``official'' for purposes of requiring 
     such staff to enroll in health insurance coverage provided 
     through an Exchange as required under section 1312(d)(1)(D) 
     of the Patient Protection and Affordable Care Act (42 U.S.C. 
     18032(d)(1)(D)), and the regulations relating to such 
     section.
       (b) Failure to Submit.--The failure by any member of the 
     House of Representatives or Senator to designate any of their 
     respective staff, whether committee or leadership staff, as 
     ``official'' (as described in subsection (a)), shall be noted 
     in the determination made publically available under 
     subsection (a) along with a statement that such failure 
     permits the staff involved to remain in the Federal Employee 
     Health Benefits Program.
       (c) Privacy.--Nothing in this Act shall be construed to 
     permit the release of any individually identifiable 
     information concerning any individual, including any health 
     plan selected by an individual.
                                 ______
                                 
  SA 2605. Mr. INHOFE submitted an amendment intended to be proposed by 
him to the bill S. 1845, to provide for the extension of certain 
unemployment benefits, and for other purposes; which was ordered to lie 
on the table; as follows:

       On page 6, after line 11, add the following:

     SEC. 7. STATE CONTROL OF ENERGY DEVELOPMENT AND PRODUCTION ON 
                   ALL AVAILABLE FEDERAL LAND.

       (a) Definitions.--In this section:
       (1) Available federal land.--The term ``available Federal 
     land'' means any Federal land that, as of May 31, 2013--
       (A) is located within the boundaries of a State;
       (B) is not held by the United States in trust for the 
     benefit of a federally recognized Indian tribe;
       (C) is not a unit of the National Park System;
       (D) is not a unit of the National Wildlife Refuge System; 
     and
       (E) is not a Congressionally designated wilderness area.
       (2) Secretary.--The term ``Secretary'' means the Secretary 
     of the Interior.
       (3) State.--The term ``State'' means--
       (A) a State; and
       (B) the District of Columbia.
       (b) State Programs.--
       (1) In general.--A State--
       (A) may establish a program covering the leasing and 
     permitting processes, regulatory requirements, and any other 
     provisions by which the State would exercise its rights to 
     develop all forms of energy resources on available Federal 
     land in the State; and
       (B) as a condition of certification under subsection (c)(2) 
     shall submit a declaration to the Departments of the 
     Interior, Agriculture, and Energy that a program under 
     subparagraph (A) has been established or amended.
       (2) Amendment of programs.--A State may amend a program 
     developed and certified under this section at any time.
       (3) Certification of amended programs.--Any program amended 
     under paragraph (2) shall be certified under subsection 
     (c)(2).
       (c) Leasing, Permitting, and Regulatory Programs.--
       (1) Satisfaction of federal requirements.--Each program 
     certified under this section shall be considered to satisfy 
     all applicable requirements of Federal law (including 
     regulations), including--
       (A) the National Environmental Policy Act of 1969 (42 
     U.S.C. 4321 et seq.);
       (B) the Endangered Species Act of 1973 (16 U.S.C. 1531 et 
     seq.); and
       (C) the National Historic Preservation Act (16 U.S.C. 470 
     et seq.).
       (2) Federal certification and transfer of development 
     rights.--Upon submission of a declaration by a State under 
     subsection (b)(1)(B)(i)--
       (A) the program under subsection (b)(1)(A) shall be 
     certified; and
       (B) the State shall receive all rights from the Federal 
     Government to develop all forms of energy resources covered 
     by the program.
       (3) Issuance of permits and leases.--If a State elects to 
     issue a permit or lease for the development of any form of 
     energy resource on any available Federal land within the 
     borders of the State in accordance with a program certified 
     under paragraph (2), the permit or lease shall be considered 
     to meet all applicable requirements of Federal law (including 
     regulations).
       (d) Judicial Review.--Activities carried out in accordance 
     with this section shall not be subject to judicial review.
       (e) Administrative Procedure Act.--Activities carried out 
     in accordance with this section shall not be subject to 
     subchapter II of chapter 5, and chapter 7, of title 5, United 
     States Code (commonly known as the ``Administrative Procedure 
     Act'').
                                 ______
                                 
  SA 2606. Mr. COBURN (for himself, Mr. Tester, Mr. Udall of Colorado, 
Mr. King, Mr. McCain, and Mr. Begich) submitted an amendment intended 
to be proposed by him to the bill S. 1845, to provide for the extension 
of certain unemployment benefits, and for other purposes; which was 
ordered to lie on the table; as follows:

       At the end, add the following:

     SEC. 7. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS MILLIONAIRES 
                   AND BILLIONAIRES.

       (a) Prohibition.--Notwithstanding any other provision of 
     law, no Federal funds may be used to make payments of 
     unemployment compensation (including such compensation under 
     the Federal-State Extended Compensation Act of 1970 and the 
     emergency unemployment compensation program under title IV of 
     the Supplemental Appropriations Act, 2008) to an individual 
     whose adjusted gross income in the preceding year was equal 
     to or greater than $1,000,000.
       (b) Compliance.--Unemployment Insurance applications shall 
     include a form or procedure for an individual applicant to 
     certify the individual's adjusted gross income was not equal 
     to or greater than $1,000,000 in the preceding year.
       (c) Audits.--The certifications required by subsection (b) 
     shall be auditable by the U.S. Department of Labor or the 
     U.S. Government Accountability Office.
       (d) Status of Applicants.--It is the duty of the states to 
     verify the residency, employment, legal, and income status of 
     applicants for Unemployment Insurance and no Federal funds 
     may be expended for purposes of determining an individual's 
     eligibility under this Act.
       (e) Effective Date.--The prohibition under subsection (a) 
     shall apply to weeks of unemployment beginning on or after 
     the date of the enactment of this Act.
                                 ______
                                 
  SA 2607. Mr. COBURN (for himself, Mr. Manchin, Mr. King, and Mr. 
Flake) submitted an amendment intended to be proposed by him to the 
bill S. 1845, to provide for the extension of certain unemployment 
benefits, and for other purposes; which was ordered to lie on the 
table; as follows:


[[Page S72]]


       At the end, add the following:

     SEC. 7. PROHIBITION ON PAYMENT OF BENEFITS BASED ON RECEIPT 
                   OF UNEMPLOYMENT COMPENSATION.

       (a) In General.--Title II of the Social Security Act (42 
     U.S.C. 401 et seq.) is amended by inserting after section 224 
     the following new section:


 ``prohibition on payment of benefits based on receipt of unemployment 
                              compensation

       ``Sec. 224A.  (a) If for any month prior to the month in 
     which an individual attains retirement age (as defined in 
     section 216(l)(1))--
       ``(1) such individual is entitled to benefits under section 
     223, and
       ``(2) such individual is entitled for such month to 
     unemployment compensation,

     the total of the individual's benefits under section 223 for 
     such month and of any benefits under subsections (b) through 
     (h) of section 202 for such month based on the individual's 
     wages and self-employment income shall be reduced to zero.
       ``(b)(1) Notwithstanding any other provision of law, the 
     head of any Federal agency shall provide such information 
     within its possession as the Commissioner may require for 
     purposes of making a timely determination under this section 
     for reduction of benefits payable under this title, or 
     verifying other information necessary in carrying out the 
     provisions of this section.
       ``(2) The Commissioner is authorized to enter into 
     agreements with States, political subdivisions, and other 
     organizations that administer unemployment compensation, in 
     order to obtain such information as the Commissioner may 
     require to carry out the provisions of this section.
       ``(3) Any determination by the Commissioner pursuant to 
     this section shall be subject to the requirements described 
     in section 205(b)(1), including provision of reasonable 
     notice and opportunity for a hearing.
       ``(c) For purposes of this section, the term `unemployment 
     compensation' has the meaning given that term in section 
     85(b) of the Internal Revenue Code of 1986.''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply to benefits payable for months beginning after 
     180 days after the date of enactment of this Act.
                                 ______
                                 
  SA 2608. Mr. BLUMENTHAL submitted an amendment intended to be 
proposed by him to the bill S. 1845, to provide for the extension of 
certain unemployment benefits, and for other purposes; which was 
ordered to lie on the table; as follows:

       At the end, add the following:

                    TITLE II--PATHWAYS BACK TO WORK

     SEC. 201. SHORT TITLE.

       This title may be cited as the ``Pathways Back to Work Act 
     of 2013''.

     SEC. 202. ESTABLISHMENT OF PATHWAYS BACK TO WORK FUND.

       (a) Establishment.--There is established in the Treasury of 
     the United States an account, which shall be known as the 
     Pathways Back to Work Fund (referred to in this title as 
     ``the Fund''), consisting of such amounts as are paid to the 
     Fund under subsection (b).
       (b) Payment Into the Fund.--Out of any amounts in the 
     general fund of the Treasury not otherwise appropriated, 
     there is appropriated $12,500,000,000, which shall be paid to 
     the Fund, to be used by the Secretary of Labor to carry out 
     this title.
       (c) Period of Availability.--The amounts appropriated under 
     this title shall be available for obligation by the Secretary 
     of Labor through December 31, 2014, and shall be available 
     for expenditure by recipients of grants and subgrants under 
     this title through September 30, 2015.

     SEC. 203. AVAILABILITY OF FUNDS.

       (a) In General.--Using the amounts available through the 
     Fund under section 202(b), the Secretary of Labor shall, 
     subject to subsection (b)--
       (1) allot $8,000,000,000 in accordance with section 204 to 
     provide subsidized employment to unemployed, low-income 
     adults;
       (2) allot $2,500,000,000 in accordance with section 205 to 
     provide summer employment and year-round employment 
     opportunities to low-income youth; and
       (3) use $2,000,000,000 in accordance with section 206 to 
     award grants on a competitive basis to local entities to 
     carry out work-based training and other work-related and 
     educational strategies and activities of demonstrated 
     effectiveness to unemployed, low-income adults and low-income 
     youth to provide the skills and assistance needed to obtain 
     employment.
       (b) Reservation.--The Secretary of Labor may reserve not 
     more than 1 percent of the amounts available through the Fund 
     under each of paragraphs (1) through (3) of subsection (a) to 
     pay for the costs of technical assistance, evaluations, and 
     Federal administration of this title.

     SEC. 204. SUBSIDIZED EMPLOYMENT FOR UNEMPLOYED, LOW-INCOME 
                   ADULTS.

       (a) In General.--
       (1) Allotments.--From the funds available under section 
     203(a)(1), the Secretary of Labor shall make an allotment or 
     provide assistance under subsection (b) to each State that 
     has a State plan approved under subsection (c) and to each 
     outlying area and recipient under section 166(c) of the 
     Workforce Investment Act of 1998 (29 U.S.C. 2911(c)) that 
     meets the requirements of this section, for the purpose of 
     providing subsidized employment opportunities to unemployed, 
     low-income adults.
       (2) Guidance.--Not later than 30 days after the date of 
     enactment of this title, the Secretary of Labor, in 
     coordination with the Secretary of Health and Human Services, 
     shall issue guidance regarding the implementation of this 
     section. Such guidance shall, consistent with this section, 
     include procedures for the submission and approval of State 
     and local plans and the allotment and allocation of funds, 
     including reallotment and reallocation of such funds, that 
     promote the expeditious and effective implementation of the 
     activities authorized under this section.
       (b) State Allotments.--
       (1) Reservations for outlying areas and tribes.--Of the 
     funds described in subsection (a)(1), the Secretary of Labor 
     shall reserve--
       (A) not more than \1/4\ of 1 percent to provide assistance 
     to outlying areas to provide subsidized employment to 
     unemployed, low-income adults; and
       (B) 1.5 percent to provide assistance to recipients under 
     section 166(c) of the Workforce Investment Act of 1998 (29 
     U.S.C. 2911(c)) to provide subsidized employment to 
     unemployed, low-income adults.
       (2) States.--After determining the amounts to be reserved 
     under section 203(b) and paragraph (1), the Secretary of 
     Labor shall allot the remainder of the funds described in 
     subsection (a)(1) among the States by allotting--
       (A) one-third on the basis of the relative number of 
     unemployed individuals in areas of substantial unemployment 
     in each State, compared to the total number of unemployed 
     individuals in areas of substantial unemployment in all 
     States;
       (B) one-third on the basis of the relative excess number of 
     unemployed individuals in each State, compared to the total 
     excess number of unemployed individuals in all States; and
       (C) one-third on the basis of the relative number of 
     disadvantaged adults and youth in each State, compared to the 
     total number of disadvantaged adults and youth in all States.
       (3) Definitions.--For purposes of the formula described in 
     paragraph (2)--
       (A) Area of substantial unemployment.--The term ``area of 
     substantial unemployment'' means any contiguous area that has 
     a population of at least 10,000, and that has an average rate 
     of unemployment of at least 6.5 percent for the most recent 
     12 months, as determined by the Secretary of Labor.
       (B) Disadvantaged adult or youth.--The term ``disadvantaged 
     adult or youth'' means an individual who is age 16 or older 
     who received an income, or is a member of a family that 
     received a total family income, that, in relation to family 
     size, does not exceed the higher of--
       (i) the poverty line; or
       (ii) 70 percent of the lower living standard income level.
       (C) Excess number.--The term ``excess number'' means, used 
     with respect to unemployed individuals in a State, the higher 
     of--
       (i) the number that represents the number of unemployed 
     individuals in excess of 4.5 percent of the civilian labor 
     force in the State; or
       (ii) the number that represents the number of unemployed 
     individuals in excess of 4.5 percent of the civilian labor 
     force in areas of substantial unemployment in such State.
       (4) Reallotment.--If the Governor of a State does not 
     submit a State plan by the date specified in subsection 
     (c)(2)(B), or a State does not receive approval of a State 
     plan, the amount the State would have been eligible to 
     receive pursuant to the formula under paragraph (2) shall be 
     transferred within the Fund and added to the amounts 
     available for competitive grants under section 203(a)(3).
       (c) State Plan.--
       (1) In general.--For a State to be eligible to receive an 
     allotment of funds under subsection (b), the Governor of the 
     State shall submit to the Secretary of Labor a State plan in 
     such form and containing such information as the Secretary 
     may require. At a minimum, such plan shall include--
       (A) a description of the strategies and activities to be 
     carried out by the State, in coordination with employers in 
     the State, to provide subsidized employment opportunities to 
     unemployed, low-income adults, including strategies relating 
     to the level and duration of subsidies consistent with 
     subsection (e)(2);
       (B) a description of the requirements the State will apply 
     relating to the eligibility of unemployed, low-income adults, 
     consistent with section 208, for subsidized employment 
     opportunities, which requirements may include criteria to 
     target assistance to particular categories of such adults, 
     such as individuals with disabilities or individuals who have 
     exhausted all rights to unemployment compensation;
       (C) a description of how the funds allotted to provide 
     subsidized employment opportunities will be administered in 
     the State and (if administered by entities described in 
     subsection (d)(1)(A)) in local workforce investment areas, in 
     accordance with subsection (d);
       (D) a description of the performance outcomes to be 
     achieved by the State through the activities carried out 
     under this section and the processes the State will use to 
     track the performance, consistent with guidance provided by 
     the Secretary of Labor regarding

[[Page S73]]

     such outcomes and processes and with section 207(b);
       (E) a description of the coordination of activities to be 
     carried out with the funds provided under this section, with 
     activities under title I of the Workforce Investment Act of 
     1998 (29 U.S.C. 2801 et seq.), 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 (referred to in this title as the ``TANF program''; 42 
     U.S.C. 601 et seq.), and other appropriate Federal and State 
     programs that may assist unemployed, low-income adults in 
     obtaining and retaining employment;
       (F) a description of the timelines for implementation of 
     the activities described in subparagraph (A), and the number 
     of unemployed, low-income adults expected to be placed in 
     subsidized employment by calendar quarter;
       (G) assurances that the State will report such information 
     relating to fiscal, performance, and other matters as the 
     Secretary of Labor may require and as the Secretary 
     determines is necessary to effectively monitor the activities 
     carried out under this section; and
       (H) assurances that the State will ensure compliance with 
     the requirements, restrictions, labor standards, and other 
     provisions described in section 207(a).
       (2) Submission and approval of state plan.--
       (A) Submission with other plans.--The State plan described 
     in paragraph (1) may be submitted in conjunction with the 
     State plan modification or other request for funds by the 
     State required under section 205, and may be submitted as a 
     modification to a State plan that has been approved under 
     section 112 of the Workforce Investment Act of 1998 (29 
     U.S.C. 2822).
       (B) Submission and approval.--
       (i) Submission.--The Governor shall submit the State plan 
     described in paragraph (1) to the Secretary of Labor not 
     later than 75 days after the date of enactment of this title 
     and the Secretary shall make a determination regarding the 
     approval or disapproval of such plan not later than 45 days 
     after the submission of such plan. If the plan is 
     disapproved, the Secretary may provide a reasonable period of 
     time in which the plan may be amended and resubmitted for 
     approval.
       (ii) Approval.--The Secretary of Labor shall approve a 
     State plan that the Secretary determines is consistent with 
     the requirements of this section and reasonably appropriate 
     and adequate to carry out the objectives of this section. If 
     the plan is approved, the Secretary shall allot funds to the 
     State under subsection (b) within 30 days after such 
     approval.
       (3) Modifications to state plan.--The Governor may submit a 
     modification to a State plan under this subsection, 
     consistent with the requirements of this section.
       (d) Administration Within the State.--
       (1) Option.--The State may administer the funds for 
     activities under this section through--
       (A) the State and local entities responsible for the 
     administration of the formula program of workforce investment 
     activities for adults under subtitle B of title I of the 
     Workforce Investment Act of 1998 (29 U.S.C. 2811 et seq.);
       (B) the State agency or agencies responsible for the 
     administration of the TANF program; or
       (C) a combination of the entities and agency or agencies 
     described in subparagraphs (A) and (B).
       (2) Within-state allocations.--
       (A) Allocation of funds.--The Governor may reserve not more 
     than 5 percent of the funds made available through the 
     allotment under subsection (b)(2), for administration and 
     technical assistance, and shall allocate the remainder, in 
     accordance with the option elected under paragraph (1)--
       (i) among local workforce investment areas within the State 
     in accordance with subparagraphs (A), (B), and (C) of 
     subsection (b)(2), except that for purposes of such 
     allocation references in paragraph (2) or (3) of subsection 
     (b) to a State shall be deemed to be references to a local 
     workforce investment area and references to all States shall 
     be deemed to be references to all local workforce investment 
     areas in the State involved; or
       (ii) through entities responsible for the administration of 
     the TANF program in local areas, in such manner as the State 
     agency or agencies responsible for the administration of the 
     TANF program may determine to be appropriate.
       (B) Local plans.--
       (i) In general.--In a case in which the responsibility for 
     the administration of the activities described in subsection 
     (e) is to be carried out by the entities described in 
     paragraph (1)(A), in order to receive an allocation for a 
     local workforce investment area under subparagraph (A)(i), a 
     local workforce investment board, in partnership with the 
     chief elected official for the local workforce investment 
     area, shall submit to the Governor, not later than 30 days 
     after the submission of the State plan, a local plan for the 
     use of such funds under this section. Such local plan may be 
     submitted as a modification to a local plan approved under 
     section 118 of the Workforce Investment Act of 1998 (29 
     U.S.C. 2833).
       (ii) Contents.--The local plan described in clause (i) 
     shall contain the information described in subparagraphs (A) 
     through (H) of subsection (c)(1), as applied to the local 
     workforce investment area.
       (iii) Approval.--The Governor shall approve or disapprove 
     the local plan submitted under clause (i) not later than a 
     date (referred to in this clause as the ``final determination 
     date'') that is the later of the 30th day after the 
     submission of the local plan or the 30th day after the 
     approval of the State plan. The Governor shall approve the 
     local plan unless the Governor determines that the plan is 
     inconsistent with the requirements of this section or is not 
     reasonably appropriate and adequate to carry out the 
     objectives of this section. If the Governor has not made a 
     determination by the final determination date, the plan shall 
     be considered to be approved. If the plan is disapproved, the 
     Governor may provide a reasonable period of time in which the 
     plan may be amended and resubmitted for approval. If the plan 
     is approved, the Governor shall allocate funds to the local 
     workforce investment area involved under subparagraph (A)(i) 
     within 30 days after such approval.
       (C) Reallocation of funds to local workforce investment 
     areas.--In a case described in subparagraph (B)(i), if a 
     local workforce investment board and chief elected official 
     do not submit a local plan by the date specified in 
     subparagraph (B)(i), or the Governor disapproves a local 
     plan, the amount the local workforce investment area would 
     have been eligible to receive pursuant to the formula under 
     subparagraph (A)(i) shall be allocated to local workforce 
     investment areas that receive approval of their local plans 
     under subparagraph (B). Each such local workforce investment 
     area shall receive a share of the total amount available for 
     reallocation under this subparagraph, in accordance with the 
     area's share of the total amount allocated under subparagraph 
     (A)(i) to such local workforce investment areas.
       (e) Use of Funds.--
       (1) In general.--The funds made available under this 
     section shall be used to provide subsidized employment for 
     unemployed, low-income adults. The entities or agencies 
     described in subsection (d)(1) may use a variety of 
     strategies in recruiting employers and identifying 
     appropriate employment opportunities, but shall give priority 
     to providing employment opportunities likely to lead to 
     unsubsidized employment in emerging or in-demand occupations 
     in the area served through the grant involved. Funds made 
     available under this section may be used to provide support 
     services, such as transportation and child care, that are 
     necessary to enable such adults to participate in subsidized 
     employment opportunities.
       (2) Level of subsidy and duration.--The entities or 
     agencies described in subsection (d)(1) may determine the 
     percentage of the wages and costs of employing a participant 
     for which an employer may receive a subsidy with the funds 
     made available under this section, and the duration of such 
     subsidy, in accordance with guidance issued by the Secretary 
     of Labor in coordination with the Secretary of Health and 
     Human Services. The entities or agencies may establish 
     criteria for determining such percentage or duration, using 
     appropriate factors such as the size of the employer and type 
     of employment.
       (3) Limitation.--Not more than 10 percent of the funds 
     allocated to a local workforce investment area under 
     subsection (d)(2)(A)(i) may be used for the costs of 
     administration of this section.
       (f) Coordination of Federal Administration.--The Secretary 
     of Labor shall administer this section in coordination with 
     the Secretary of Health and Human Services to ensure the 
     effective implementation of this section.

     SEC. 205. SUMMER EMPLOYMENT AND YEAR-ROUND EMPLOYMENT 
                   OPPORTUNITIES FOR LOW-INCOME AND DISCONNECTED 
                   YOUTH.

       (a) In General.--From the funds available under section 
     203(a)(2), the Secretary of Labor shall make an allotment or 
     provide assistance under subsection (c) to each State that 
     has a modification to a State plan approved under section 112 
     of the Workforce Investment Act of 1998 (29 U.S.C. 2822) 
     (referred to in this section as a ``State plan 
     modification'') (or other State request for funds specified 
     in guidance under subsection (b)) approved under subsection 
     (d) and to each outlying area and recipient under section 
     166(c) of the Workforce Investment Act of 1998 (29 U.S.C. 
     2911(c)) (referred to in this section as a ``Native American 
     grantee'') that meets the requirements of this section, for 
     the purpose of providing summer employment and year-round 
     employment opportunities to low-income youth.
       (b) Guidance and Application of Requirements.--
       (1) Guidance.--Not later than 20 days after the date of 
     enactment of this title, the Secretary of Labor shall issue 
     guidance regarding the implementation of this section.
       (2) Procedures.--Such guidance shall, consistent with this 
     section, include procedures for--
       (A) submission and approval for State plan modifications, 
     for such other forms of requests for funds by the State as 
     may be identified in such guidance, for modifications to 
     local plans approved under section 118 of the Workforce 
     Investment Act of 1998 (29 U.S.C. 2833) (referred to 
     individually in this section as a ``local plan 
     modification''), or for such other forms of requests for 
     funds by local workforce investment areas as may be 
     identified in such guidance, that promote the expeditious and 
     effective implementation of the activities authorized under 
     this section; and

[[Page S74]]

       (B) the allotment and allocation of funds, including 
     reallotment and reallocation of such funds, that promote such 
     implementation.
       (3) Requirements.--Except as otherwise provided in the 
     guidance described in paragraph (1) and in this section and 
     other provisions of this title, the funds provided for 
     activities under this section shall be administered in 
     accordance with the provisions of subtitles B and E of title 
     I of the Workforce Investment Act of 1998 (29 U.S.C. 2811 et 
     seq., 2931 et seq.) relating to youth activities.
       (c) State Allotments.--
       (1) Reservations for outlying areas and tribes.--Of the 
     funds described in subsection (a), the Secretary of Labor 
     shall reserve--
       (A) not more than \1/4\ of 1 percent to provide assistance 
     to outlying areas to provide summer employment and year-round 
     employment opportunities to low-income youth; and
       (B) 1.5 percent to provide assistance to Native American 
     grantees to provide summer employment and year-round 
     employment opportunities to low-income youth.
       (2) States.--After determining the amounts to be reserved 
     under section 203(b) and paragraph (1), the Secretary of 
     Labor shall allot the remainder of the funds described in 
     subsection (a) among the States in accordance with the 
     subparagraphs (A), (B), and (C) of section 204(b)(2).
       (3) Reallotment.--If the Governor of a State does not 
     submit a State plan modification or other State request for 
     funds specified in guidance under subsection (b) by the date 
     specified in subsection (d)(2)(B), or a State does not 
     receive approval of such State plan modification or request, 
     the amount the State would have been eligible to receive 
     pursuant to the formula under paragraph (2) shall be 
     transferred within the Fund and added to the amounts 
     available for competitive grants under section 203(a)(3).
       (d) State Plan Modification or Request.--
       (1) In general.--For a State to be eligible to receive an 
     allotment of funds under subsection (c), the Governor of the 
     State shall submit to the Secretary of Labor a State plan 
     modification, or other State request for funds specified in 
     guidance under subsection (b), in such form and containing 
     such information as the Secretary may require. At a minimum, 
     such State plan modification or request shall include--
       (A) a description of the strategies and activities to be 
     carried out to provide summer employment opportunities and 
     year-round employment opportunities, including linkages to 
     training and educational activities, consistent with 
     subsection (f);
       (B) a description of the requirements the States will apply 
     relating to the eligibility of low-income youth, consistent 
     with section 208, for summer employment opportunities and 
     year-round employment opportunities, which requirements may 
     include criteria to target assistance to particular 
     categories of such low-income youth, such as youth with 
     disabilities, consistent with subsection (f);
       (C) a description of the performance outcomes to be 
     achieved by the State through the activities carried out 
     under this section and the processes the State will use to 
     track the performance, consistent with guidance provided by 
     the Secretary of Labor regarding such outcomes and processes 
     and with section 207(b);
       (D) a description of the timelines for implementation of 
     the activities described in subparagraph (A), and the number 
     of low-income youth expected to be placed in summer 
     employment opportunities, and year-round employment 
     opportunities, respectively, by calendar quarter;
       (E) assurances that the State will report such information 
     relating to fiscal, performance, and other matters as the 
     Secretary of Labor may require and as the Secretary 
     determines is necessary to effectively monitor the activities 
     carried out under this section;
       (F) assurances that the State will ensure compliance with 
     the requirements, restrictions, labor standards, and other 
     provisions described in section 207(a); and
       (G) for any employment opportunity that will provide 
     participants with an industry-recognized credential, a 
     description of the credential.
       (2) Submission and approval of state plan modification or 
     request.--
       (A) Submission.--The Governor shall submit the State plan 
     modification or other State request for funds specified in 
     guidance under subsection (b) to the Secretary of Labor not 
     later than 30 days after the issuance of such guidance. The 
     State plan modification or other State request for funds may 
     be submitted in conjunction with the State plan required 
     under section 204(c).
       (B) Approval.--The Secretary of Labor shall approve or 
     disapprove the State plan modification or request submitted 
     under subparagraph (A) within 30 days after submission. The 
     Secretary of Labor shall approve the modification or request 
     unless the Secretary determines that the modification or 
     request is inconsistent with the requirements of this 
     section. If the Secretary has not made a determination within 
     that 30-day period, the modification or request shall be 
     considered to be approved. If the modification or request is 
     disapproved, the Secretary may provide a reasonable period of 
     time in which the modification or request may be amended and 
     resubmitted for approval. If the modification or request is 
     approved, the Secretary shall allot funds to the State under 
     subsection (c) within 30 days after such approval.
       (3) Modifications to state plan modification or request.--
     The Governor may submit further modifications to a State plan 
     modification or other State request for funds specified under 
     subsection (b), consistent with the requirements of this 
     section.
       (e) Within-State Allocation and Administration.--
       (1) In general.--Of the funds allotted to the State under 
     subsection (c), the Governor--
       (A) may reserve not more than 5 percent of the funds for 
     administration and technical assistance; and
       (B) shall allocate the remainder of the funds among local 
     workforce investment areas within the State in accordance 
     with subparagraphs (A), (B), and (C) of section 204(b)(2), 
     except that for purposes of such allocation references in 
     paragraph (2) or (3) of section 204(b) to a State shall be 
     deemed to be references to a local workforce investment area 
     and references to all States shall be deemed to be references 
     to all local workforce investment areas in the State 
     involved.
       (2) Local plan modification or request.--
       (A) Submission.--In order to receive an allocation for a 
     local workforce investment area under paragraph (1)(B), the 
     local workforce investment board, in partnership with the 
     chief elected official for the local workforce investment 
     area, shall submit to the Governor, not later than 30 days 
     after the submission by the State of the State plan 
     modification or other State request for funds specified in 
     guidance under subsection (b), a local plan modification, or 
     such other request for funds by local workforce investment 
     areas as may be specified in guidance under subsection (b), 
     describing the strategies and activities to be carried out 
     under this section.
       (B) Approval.--The Governor shall approve or disapprove the 
     local plan modification or other local request for funds 
     submitted under subparagraph (A) within 30 days after 
     submission. The Governor shall approve the modification or 
     request unless the Governor determines that the modification 
     or request is inconsistent with the requirements of this 
     section. If the Governor has not made a determination within 
     that 30-day period, the modification or request shall be 
     considered to be approved. If the modification or request is 
     disapproved, the Governor may provide a reasonable period of 
     time in which the modification or request may be amended and 
     resubmitted for approval. If the modification or request is 
     approved, the Governor shall allocate funds to the local 
     workforce investment area within 30 days after such approval.
       (3) Reallocation.--If a local workforce investment board 
     and chief elected official do not submit a local plan 
     modification, or other local request for funds specified in 
     guidance under subsection (b), by the date specified in 
     paragraph (2)(A), or the Governor disapproves such a 
     modification or request, the amount the local workforce 
     investment area would have been eligible to receive pursuant 
     to the formula under paragraph (1)(B) shall be allocated to 
     local workforce investment areas that receive approval of 
     their local plan modifications or local requests for funds 
     under paragraph (2). Each such local workforce investment 
     area shall receive a share of the total amount available for 
     reallocation under this subparagraph, in accordance with the 
     area's share of the total amount allocated under paragraph 
     (1)(B) to such local workforce investment areas.
       (f) Use of Funds.--
       (1) In general.--The funds made available under this 
     section shall be used--
       (A) to provide summer employment opportunities for low-
     income youth, with direct linkages to academic and 
     occupational learning, and may be used to provide supportive 
     services, such as transportation or child care, that are 
     necessary to enable the youth to participate in the 
     opportunities; and
       (B) to provide year-round employment opportunities, which 
     may be combined with other activities authorized under 
     section 129 of the Workforce Investment Act of 1998 (29 
     U.S.C. 2854), to low-income youth, giving priority to out-of-
     school youth who are--
       (i) high school dropouts; or
       (ii) recipients of a secondary school diploma or its 
     recognized equivalent but who are basic skills deficient, 
     unemployed, or underemployed.
       (2) Program priorities.--In administering the funds under 
     this section, the local board and chief elected official 
     shall give priority to--
       (A) identifying employment opportunities that are--
       (i) in emerging or in-demand occupations in the local 
     workforce investment area; or
       (ii) in the public or nonprofit sector and meet community 
     needs; and
       (B) linking participants in year-round employment 
     opportunities to training and educational activities that 
     will provide such participants with an industry-recognized 
     credential.
       (3) Performance accountability.--For activities funded 
     under this section, in lieu of meeting the requirements 
     described in section 136 of the Workforce Investment Act of 
     1998 (29 U.S.C. 2871), States and local workforce investment 
     areas shall provide such reports as the Secretary of Labor 
     may require regarding the performance outcomes described in 
     section 207(b)(5).
       (4) Limitation.--Not more than 10 percent of the funds 
     allocated to a local workforce

[[Page S75]]

     investment area under subsection (e)(1)(B) may be used for 
     the costs of administration of this section.

     SEC. 206. WORK-RELATED AND EDUCATIONAL STRATEGIES AND 
                   ACTIVITIES OF DEMONSTRATED EFFECTIVENESS.

       (a) In General.--From the funds available under section 
     203(a)(3), the Secretary of Labor shall award grants on a 
     competitive basis to eligible entities to carry out work-
     related and educational strategies and activities of 
     demonstrated effectiveness.
       (b) Eligible Entity.--To be eligible to receive a grant 
     under this section, an entity--
       (1) shall include--
       (A) a partnership involving a chief elected official, and 
     the local workforce investment board, for the local workforce 
     investment area involved (which may include a partnership 
     with elected officials and workforce investment boards in the 
     region and in the State); or
       (B) an entity eligible to apply for a grant, contract, or 
     agreement under section 166 of the Workforce Investment Act 
     of 1998 (29 U.S.C. 2911); and
       (2) may include, in combination with a partnership or 
     entity described in paragraph (1)--
       (A) employers or employer associations;
       (B) adult education providers or postsecondary educational 
     institutions, including community colleges;
       (C) community-based organizations;
       (D) joint labor-management committees;
       (E) work-related intermediaries; or
       (F) other appropriate organizations.
       (c) Application.--To be eligible to receive a grant under 
     this section, an entity shall submit to the Secretary of 
     Labor an application at such time, in such manner, and 
     containing such information as the Secretary may require. At 
     a minimum, the application shall--
       (1) describe the strategies and activities of demonstrated 
     effectiveness that the eligible entity will carry out to 
     provide unemployed, low-income adults and low-income youth 
     with skills that will lead to employment upon completion of 
     participation related to such strategies and activities;
       (2) describe the requirements that will apply relating to 
     the eligibility of unemployed, low-income adults or low-
     income youth, consistent with section 208, for strategies and 
     activities carried out under this section, which requirements 
     may include criteria to target assistance to particular 
     categories of such adults and youth, such as individuals with 
     disabilities or individuals who have exhausted all rights to 
     unemployment compensation;
       (3) describe how the strategies and activities will address 
     the needs of the target populations identified under 
     paragraph (2) and the needs of employers in the local 
     workforce investment area;
       (4) describe the expected outcomes to be achieved by 
     implementing the strategies and activities;
       (5) provide evidence that the funds provided through the 
     grant will be expended expeditiously and efficiently to 
     implement the strategies and activities;
       (6) describe how the strategies and activities will be 
     coordinated with other Federal, State, and local programs 
     providing employment, education, and supportive activities;
       (7) provide evidence of employer commitment to participate 
     with respect to the strategies and activities funded under 
     this section, including identification of anticipated 
     occupational and skill needs;
       (8) provide assurances that the eligible entity will report 
     such information relating to fiscal, performance, and other 
     matters as the Secretary of Labor may require and as the 
     Secretary determines is necessary to effectively monitor the 
     strategies and activities carried out under this section;
       (9) provide assurances that the eligible entity will ensure 
     compliance with the requirements, restrictions, labor 
     standards, and other provisions described in section 207(a); 
     and
       (10) for any activity leading to the acquisition of an 
     industry-recognized credential, a description of the 
     credential.
       (d) Priority in Awards.--In awarding grants under this 
     section, the Secretary of Labor shall give priority to 
     applications submitted by eligible entities from areas of 
     high poverty and high unemployment, as defined by the 
     Secretary, such as Public Use Microdata Areas designated by 
     the Bureau of the Census.
       (e) Use of Funds.--An entity that receives a grant under 
     this section shall use the funds made available through the 
     grant to support strategies and activities of demonstrated 
     effectiveness that are designed to provide unemployed, low-
     income adults or low-income youth with skills that will lead 
     to employment as part of or upon completion of participation 
     with respect to such strategies and activities. Such 
     strategies and activities may include--
       (1) on-the-job training, registered apprenticeship 
     programs, or other programs that combine work with skills 
     development;
       (2) sector-based training programs that have been designed 
     to meet the specific requirements of an employer or group of 
     employers in that sector and for which employers are 
     committed to hiring individuals upon successful completion of 
     the training;
       (3) training that supports an industry sector or an 
     employer-based or labor-management committee industry 
     partnership and that includes a significant work experience 
     component;
       (4) strategies and activities that lead to the acquisition 
     of industry-recognized credentials in a field identified by 
     the State or local workforce investment area as a growth 
     sector or in-demand industry in which there are likely to be 
     significant job opportunities in the short term;
       (5) strategies and activities that provide connections to 
     immediate work opportunities, including subsidized employment 
     opportunities, or summer employment opportunities for youth, 
     that include concurrent skills training and other supports;
       (6) strategies and activities offered through career 
     academies that provide students with the academic preparation 
     and training, such as paid internships and concurrent 
     enrollment in community colleges or other postsecondary 
     institutions, needed to pursue a career pathway that leads to 
     postsecondary credentials and in-demand jobs; and
       (7) adult basic education and integrated basic education 
     and training, for low-skilled adults, that are tied to 
     employer workforce needs, hosted at community colleges or at 
     other sites, to prepare individuals for jobs that are in 
     demand in a local workforce investment area.
       (f) Coordination of Federal Administration.--The Secretary 
     of Labor shall administer this section in coordination with 
     the Secretary of Education, the Secretary of Health and Human 
     Services, and other appropriate agency heads, to ensure the 
     effective implementation of this section.

     SEC. 207. GENERAL REQUIREMENTS.

       (a) Labor Standards and Protections.--Activities provided 
     with funds made available under this title shall be subject 
     to the requirements and restrictions, including the labor 
     standards, described in section 181 of the Workforce 
     Investment Act of 1998 (29 U.S.C. 2931) and the 
     nondiscrimination provisions of section 188 of such Act (29 
     U.S.C. 2938), in addition to other applicable Federal laws.
       (b) Reporting.--The Secretary of Labor shall require the 
     reporting of information relating to fiscal, performance, and 
     other matters that the Secretary determines is necessary to 
     effectively monitor the activities carried out with funds 
     provided under this title. At a minimum, recipients of grants 
     or subgrants under this title shall provide information 
     relating to--
       (1) the number of individuals participating in activities 
     with funds provided under this title and the number of such 
     individuals who have completed such participation;
       (2) the expenditures of funds provided under this title;
       (3) the number of jobs created pursuant to the activities 
     carried out under this title;
       (4) the demographic characteristics of individuals 
     participating in activities under this title; and
       (5) the performance outcomes for individuals participating 
     in activities under this title, including--
       (A) for adults participating in activities funded under 
     section 204, performance on indicators consisting of--
       (i) entry into unsubsidized employment;
       (ii) retention in unsubsidized employment; and
       (iii) earnings in unsubsidized employment;
       (B) for low-income youth participating in summer employment 
     activities under sections 205 and 206, performance on 
     indicators consisting of--
       (i) work readiness skill attainment, using an employer-
     validated checklist; and
       (ii) placement in or return to secondary or postsecondary 
     education or training, or entry into unsubsidized employment;
       (C) for low-income youth participating in year-round 
     employment activities under section 205 or in activities 
     under section 206, performance on indicators consisting of--
       (i) placement in or return to postsecondary education;
       (ii) attainment of a secondary school diploma or its 
     recognized equivalent;
       (iii) attainment of an industry-recognized credential; and
       (iv) entry into unsubsidized employment, retention, and 
     earnings as described in subparagraph (A); and
       (D) for unemployed, low-income adults participating in 
     activities under section 206--
       (i) entry into unsubsidized employment, retention, and 
     earnings as described in subparagraph (A); and
       (ii) attainment of an industry-recognized credential.
       (c) Activities Required To Be Additional.--Funds provided 
     under this title shall only be used for activities that are 
     in addition to activities that would otherwise be available 
     in the State or local workforce investment area in the 
     absence of such funds.
       (d) Additional Requirements.--The Secretary of Labor may 
     establish such additional requirements as the Secretary 
     determines may be necessary to ensure fiscal integrity, 
     effective monitoring, and appropriate and prompt 
     implementation of the activities under this title.
       (e) Report of Information and Evaluations to Congress and 
     the Public.--The Secretary of Labor shall provide to the 
     appropriate committees of Congress and make available to the 
     public the information reported pursuant to subsection (b) 
     and the evaluations of activities carried out with the funds 
     reserved under section 203(b).

     SEC. 208. DEFINITIONS.

       In this title:
       (1) Chief elected official.--The term ``chief elected 
     official'' means the chief

[[Page S76]]

     elected executive officer of a unit of general local 
     government in a local workforce investment area or, in the 
     case in which such an area includes more than one unit of 
     general local government, the individuals designated under an 
     agreement described in section 117(c)(1)(B) of the Workforce 
     Investment Act of 1998 (29 U.S.C. 2832(c)(1)(B)).
       (2) Industry-recognized credential.--The term ``industry-
     recognized credential'' means such a credential within the 
     meaning of section 3 of the Carl D. Perkins Career and 
     Technical Education Act of 2006 (20 U.S.C. 2302).
       (3) Local workforce investment area.--The term ``local 
     workforce investment area'' means such area designated under 
     section 116 of the Workforce Investment Act of 1998 (29 
     U.S.C. 2831).
       (4) Local workforce investment board.--The term ``local 
     workforce investment board'' means such board established 
     under section 117 of the Workforce Investment Act of 1998 (29 
     U.S.C. 2832).
       (5) Low-income youth.--
       (A) In general.--The term ``low-income youth'' means an 
     individual who is not younger than age 16 and not older than 
     age 24 and is an individual described in subparagraph (B) or 
     (C).
       (B) Eligible youth.--For purposes of this paragraph, an 
     individual described in this subparagraph--
       (i) meets the definition of a low-income individual 
     provided in section 101(25) of the Workforce Investment Act 
     of 1998 (29 U.S.C. 2801(25)), except that--

       (I) States and local workforce investment areas, subject to 
     approval in the applicable State and local plan modifications 
     and requests for funds, may increase the income level 
     specified in subparagraph (B)(i) of such section to an amount 
     not in excess of 200 percent of the poverty line for purposes 
     of determining eligibility for participation in activities 
     under section 205; and
       (II) eligible entities described in section 206(b), subject 
     to approval in the applicable applications for funds, may 
     make such an increase for purposes of determining eligibility 
     for participation in activities under section 206; and

       (ii) is in one or more of the categories specified in 
     section 101(13)(C) of the Workforce Investment Act of 1998 
     (29 U.S.C. 2801(13)(C)).
       (C) Youth eligible for school lunches.--For purposes of 
     this paragraph, an individual described in this subparagraph 
     receives or is eligible to receive a free or reduced price 
     lunch under the Richard B. Russell National School Lunch Act 
     (42 U.S.C. 1751 et seq.).
       (6) Outlying area.--The term ``outlying area'' means the 
     United States Virgin Islands, Guam, American Samoa, the 
     Commonwealth of the Northern Mariana Islands, and the 
     Republic of Palau (except during any period for which the 
     Secretary of Labor determines that a Compact of Free 
     Association is in effect and provides for Federal assistance 
     for education or training).
       (7) Poverty line.--The term ``poverty line'' means a 
     poverty line as defined in section 673 of the Community 
     Services Block Grant Act (42 U.S.C. 9902), applicable to a 
     family of the size involved.
       (8) State.--The term ``State'' means each of the several 
     States of the United States, the District of Columbia, and 
     the Commonwealth of Puerto Rico.
       (9) Unemployed, low-income adult.--The term ``unemployed, 
     low-income adult'' means an individual who--
       (A) is age 18 or older;
       (B) is without employment and is seeking assistance under 
     this title to obtain employment; and
       (C) meets the definition of a low-income individual 
     specified in section 101(25) of the Workforce Investment Act 
     of 1998 (29 U.S.C. 2801(25)), except that--
       (i) States and local entities described in section 
     204(d)(1)(A), subject to approval in the applicable State 
     plans and local plans described in subsection (c) or (d) of 
     section 204, or a State agency or agencies described in 
     section 204(d)(1)(B), subject to approval in the State plan 
     described in section 204, may increase the income level 
     specified in subparagraph (B)(i) of such section 101(25) to 
     an amount not in excess of 200 percent of the poverty line 
     for purposes of determining eligibility for participation in 
     activities under section 204; and
       (ii) eligible entities described in section 206(b), subject 
     to approval in the applicable applications for funds, may 
     make such an increase for purposes of determining eligibility 
     for participation in activities under section 206.
                                 ______
                                 
  SA 2609. Mr. COATS submitted an amendment intended to be proposed by 
him to the bill S. 1845, to provide for the extension of certain 
unemployment benefits, and for other purposes; which was ordered to lie 
on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE 
                   REFUNDABLE PORTION OF THE CHILD TAX CREDIT.

       (a) In General.--Subsection (d) of section 24 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new paragraph:
       ``(5) Identification requirement with respect to 
     taxpayer.--
       ``(A) In general.--Paragraph (1) shall not apply to any 
     taxpayer for any taxable year unless the taxpayer includes 
     the taxpayer's Social Security number on the return of tax 
     for such taxable year.
       ``(B) Joint returns.--In the case of a joint return, the 
     requirement of subparagraph (A) shall be treated as met if 
     the Social Security number of either spouse is included on 
     such return.
       ``(C) Limitation.--Subparagraph (A) shall not apply to the 
     extent the tentative minimum tax (as defined in section 
     55(b)(1)(A)) exceeds the credit allowed under section 32.''.
       (b) Omission Treated as Mathematical or Clerical Error.--
     Subparagraph (I) of section 6213(g)(2) of the Internal 
     Revenue Code of 1986 is amended to read as follows:
       ``(I) an omission of a correct Social Security number 
     required under section 24(d)(5) (relating to refundable 
     portion of child tax credit), or a correct TIN under section 
     24(e) (relating to child tax credit), to be included on a 
     return,''.
       (c) Conforming Amendment.--Subsection (e) of section 24 of 
     the Internal Revenue Code of 1986 is amended by inserting 
     ``With Respect to Qualifying Children'' after 
     ``Identification Requirement'' in the heading thereof.
       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.
                                 ______
                                 
  SA 2610. Mr. COATS submitted an amendment intended to be proposed by 
him to the bill S. 1845, to provide for the extension of certain 
unemployment benefits, and for other purposes; which was ordered to lie 
on the table; as follows:

       At the end, add the following:

     SEC. 7. DISQUALIFICATION ON RECEIPT OF DISABILITY INSURANCE 
                   BENEFITS IN A MONTH FOR WHICH UNEMPLOYMENT 
                   COMPENSATION IS RECEIVED.

       (a) In General.--Section 223(d)(4) of the Social Security 
     Act (42 U.S.C. 423(d)(4)) is amended by adding at the end the 
     following:
       ``(C)(i) If for any month an individual is entitled to 
     unemployment compensation, such individual shall be deemed to 
     have engaged in substantial gainful activity for such month.
       ``(ii) For purposes of clause (i), the term `unemployment 
     compensation' means--
       ``(I) `regular compensation', `extended compensation', and 
     `additional compensation' (as such terms are defined by 
     section 205 of the Federal-State Extended Unemployment 
     Compensation Act (26 U.S.C. 3304 note)); and
       ``(II) trade adjustment assistance under title II of the 
     Trade Act of 1974 (19 U.S.C. 2251 et seq.).''.
       (b) Trial Work Period.--Section 222(c) of the Social 
     Security Act (42 U.S.C. 422(c)) is amended by adding at the 
     end the following:
       ``(6)(A) For purposes of this subsection, an individual 
     shall be deemed to have rendered services in a month if the 
     individual is entitled to unemployment compensation for such 
     month.
       ``(B) For purposes of subparagraph (A), the term 
     `unemployment compensation' means--
       ``(i) `regular compensation', `extended compensation', and 
     `additional compensation' (as such terms are defined by 
     section 205 of the Federal-State Extended Unemployment 
     Compensation Act (26 U.S.C. 3304 note)); and
       ``(ii) trade adjustment assistance under title II of the 
     Trade Act of 1974 (19 U.S.C. 2251 et seq.).''.
       (c) Data Matching.--The Commissioner of Social Security 
     shall implement the amendments made by this section using 
     appropriate electronic data.
       (d) Effective Date.--The amendments made by this section 
     shall apply with respect to months after March 2014.
                                 ______
                                 
  SA 2611. Mr. COATS submitted an amendment intended to be proposed by 
him to the bill S. 1845, to provide for the extension of certain 
unemployment benefits, and for other purposes; which was ordered to lie 
on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. DELAY IN APPLICATION OF INDIVIDUAL HEALTH INSURANCE 
                   MANDATE.

       (a) In General.--Section 5000A(a) of the Internal Revenue 
     Code of 1986 is amended by striking ``2013'' and inserting 
     ``2014''.
       (b) Conforming Amendments.--
       (1) Section 5000A(c)(2)(B) of the Internal Revenue Code of 
     1986 is amended--
       (A) by striking ``2014'' in clause (i) and inserting 
     ``2015'', and
       (B) by striking ``2015'' in clauses (ii) and (iii) and 
     inserting ``2016''.
       (2) Section 5000A(c)(3)(B) of such Code is amended--
       (A) by striking ``2014'' and inserting ``2015'', and
       (B) by striking ``2015'' (prior to amendment by 
     subparagraph (A)) and inserting ``2016''.
       (3) Section 5000A(c)(3)(D) of such Code is amended--
       (A) by striking ``2016'' and inserting ``2017'', and
       (B) by striking ``2015'' and inserting ``2016''.
       (4) Section 5000A(e)(1)(D) of such Code is amended--
       (A) by striking ``2014'' and inserting ``2015'', and
       (B) by striking ``2013'' and inserting ``2014''.

[[Page S77]]

       (c) Effective Date.--The amendments made by this section 
     shall take effect as if included in section 1501 of the 
     Patient Protection and Affordable Care Act.

     SEC. __. DELAY IN APPLICATION OF EMPLOYER HEALTH INSURANCE 
                   MANDATE.

       (a) In General.--Section 1513(d) of the Patient Protection 
     and Affordable Care Act is amended by striking ``December 31, 
     2013'' and inserting ``December 31, 2014''.
       (b) Reporting Requirements.--
       (1) Reporting by employers.--Section 1514(d) of the Patient 
     Protection and Affordable Care Act is amended by striking 
     ``December 31, 2013'' and inserting ``December 31, 2014''.
       (2) Reporting by insurance providers.--Section 1502(e) of 
     the Patient Protection and Affordable Care Act is amended by 
     striking ``2013'' and inserting ``2014''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect as if included in the provision of the 
     Patient Protection and Affordable Care Act to which they 
     relate.
                                 ______
                                 
  SA 2612. Mr. MORAN submitted an amendment intended to be proposed by 
him to the bill S. 1845, to provide for the extension of certain 
unemployment benefits, and for other purposes; which was ordered to lie 
on the table; as follows:

       At the end of the bill, add the following:

     SEC. 7. SUPPORTING NEW BUSINESSES.

       (a) Short Title.--This section may be cited as the 
     ``Startup Act 3.0''.
       (b) Findings.--Congress makes the following findings:
       (1) Achieving economic recovery will require the formation 
     and growth of new companies.
       (2) Between 1980 and 2005, companies less than 5 years old 
     accounted for nearly all net job creation in the United 
     States.
       (3) New firms in the United States create an average of 
     3,000,000 jobs per year.
       (4) To get Americans back to work, entrepreneurs must be 
     free to innovate, create new companies, and hire employees.
       (c) Conditional Permanent Resident Status for Immigrants 
     With an Advanced Degree in a STEM Field.--
       (1) In general.--Chapter 2 of title II of the Immigration 
     and Nationality Act (8 U.S.C. 1181 et seq.) is amended by 
     inserting after section 216A the following:

     ``SEC. 216B. CONDITIONAL PERMANENT RESIDENT STATUS FOR ALIENS 
                   WITH AN ADVANCED DEGREE IN A STEM FIELD.

       ``(a) In General.--Notwithstanding any other provision of 
     this Act, the Secretary of Homeland Security may adjust the 
     status of not more than 50,000 aliens who have earned a 
     master's degree or a doctorate degree at an institution of 
     higher education in a STEM field to that of an alien 
     conditionally admitted for permanent residence and authorize 
     each alien granted such adjustment of status to remain in the 
     United States--
       ``(1) for up to 1 year after the expiration of the alien's 
     student visa under section 101(a)(15)(F)(i) if the alien is 
     diligently searching for an opportunity to become actively 
     engaged in a STEM field; and
       ``(2) indefinitely if the alien remains actively engaged in 
     a STEM field.
       ``(b) Application for Conditional Permanent Resident 
     Status.--Every alien applying for a conditional permanent 
     resident status under this section shall submit an 
     application to the Secretary of Homeland Security before the 
     expiration of the alien's student visa in such form and 
     manner as the Secretary shall prescribe by regulation.
       ``(c) Ineligibility for Federal Government Assistance.--An 
     alien granted conditional permanent resident status under 
     this section shall not be eligible, while in such status, 
     for--
       ``(1) any unemployment compensation (as defined in section 
     85(b) of the Internal Revenue Code of 1986); or
       ``(2) any Federal means-tested public benefit (as that term 
     is used in section 403 of the Personal Responsibility and 
     Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1613)).
       ``(d) Effect on Naturalization Residency Requirement.--An 
     alien granted conditional permanent resident status under 
     this section shall be deemed to have been lawfully admitted 
     for permanent residence for purposes of meeting the 5-year 
     residency requirement set forth in section 316(a)(1).
       ``(e) Removal of Condition.--The Secretary of Homeland 
     Security shall remove the conditional basis of an alien's 
     conditional permanent resident status under this section on 
     the date that is 5 years after the date such status was 
     granted if the alien maintained his or her eligibility for 
     such status during the entire 5-year period.
       ``(f) Definitions.--In this section:
       ``(1) Actively engaged in a stem field.--The term `actively 
     engaged in a STEM field'--
       ``(A) means--
       ``(i) gainfully employed in a for-profit business or 
     nonprofit organization in the United States in a STEM field;
       ``(ii) teaching 1 or more STEM field courses at an 
     institution of higher education; or
       ``(iii) employed by a Federal, State, or local government 
     entity; and
       ``(B) includes any period of up to 6 months during which 
     the alien does not meet the requirement under subparagraph 
     (A) if such period was immediately preceded by a 1-year 
     period during which the alien met the requirement under 
     subparagraph (A).
       ``(2) Institution of higher education.--The term 
     `institution of higher education' has the meaning given the 
     term in section 101(a) of the Higher Education Act of 1965 
     (20 U.S.C. 1001(a)).
       ``(3) STEM field.--The term `STEM field' means any field of 
     study or occupation included on the most recent STEM-
     Designated Degree Program List published in the Federal 
     Register by the Department of Homeland Security (as described 
     in section 214.2(f)(11)(i)(C)(2) of title 8, Code of Federal 
     Regulations).''.
       (2) Clerical amendment.--The table of contents for the 
     Immigration and Nationality Act (8 U.S.C. 1101 et seq.) is 
     amended by inserting after the item relating to section 216A 
     the following:

``Sec. 216B. Conditional permanent resident status for aliens with an 
              advanced degree in a STEM field.''.

       (d) Government Accountability Office Study.--
       (1) In general.--Not later than 3 years after the date of 
     the enactment of this Act, the Comptroller General of the 
     United States shall submit a report to Congress on the alien 
     college graduates granted immigrant status under section 216B 
     of the Immigration and Nationality Act, as added by 
     subsection (c).
       (2) Contents.--The report described in paragraph (1) shall 
     include--
       (A) the number of aliens described in paragraph (1) who 
     have earned a master's degree, broken down by the number of 
     such degrees in science, technology, engineering, and 
     mathematics;
       (B) the number of aliens described in paragraph (1) who 
     have earned a doctorate degree, broken down by the number of 
     such degrees in science, technology, engineering, and 
     mathematics;
       (C) the number of aliens described in paragraph (1) who 
     have founded a business in the United States in a STEM field;
       (D) the number of aliens described in paragraph (1) who are 
     employed in the United States in a STEM field, broken down by 
     employment sector (for profit, nonprofit, or government); and
       (E) the number of aliens described in paragraph (1) who are 
     employed by an institution of higher education.
       (3) Definitions.--In this subsection, the terms 
     ``institution of higher education'' and ``STEM field'' have 
     the meaning given such terms in section 216B(f) of the 
     Immigration and Nationality Act, as added by subsection (c).
       (e) Immigrant Entrepreneurs.--
       (1) Qualified alien entrepreneurs.--
       (A) Admission as immigrants.--Chapter 1 of title II of the 
     Immigration and Nationality Act (8 U.S.C. 1151 et seq.) is 
     amended by adding at the end the following:

     ``SEC. 210A. QUALIFIED ALIEN ENTREPRENEURS.

       ``(a) Admission as Immigrants.--The Secretary of Homeland 
     Security, in accordance with the provisions of this section 
     and section 216A, may issue a conditional immigrant visa to 
     not more than 75,000 qualified alien entrepreneurs.
       ``(b) Application for Conditional Permanent Resident 
     Status.--Every alien applying for a conditional immigrant 
     visa under this section shall submit an application to the 
     Secretary of Homeland Security in such form and manner as the 
     Secretary shall prescribe by regulation.
       ``(c) Revocation.--If, during the 4-year period beginning 
     on the date that an alien is granted a visa under this 
     section, the Secretary of Homeland Security determines that 
     such alien is no longer a qualified alien entrepreneur, the 
     Secretary shall--
       ``(1) revoke such visa; and
       ``(2) notify the alien that the alien--
       ``(A) may voluntarily depart from the United States in 
     accordance to section 240B; or
       ``(B) will be subject to removal proceedings under section 
     240 if the alien does not depart from the United States not 
     later than 6 months after receiving such notification.
       ``(d) Removal of Conditional Basis.--The Secretary of 
     Homeland Security shall remove the conditional basis of the 
     status of an alien issued an immigrant visa under this 
     section on that date that is 4 years after the date on which 
     such visa was issued if such visa was not revoked pursuant to 
     subsection (c).
       ``(e) Definitions.--In this section:
       ``(1) Full-time employee.--The term `full-time employee' 
     means a United States citizen or legal permanent resident who 
     is paid by the new business entity registered by a qualified 
     alien entrepreneur at a rate that is comparable to the median 
     income of employees in the region.
       ``(2) Qualified alien entrepreneur.--The term `qualified 
     alien entrepreneur' means an alien who--
       ``(A) at the time the alien applies for an immigrant visa 
     under this section--
       ``(i) is lawfully present in the United States; and
       ``(ii)(I) holds a nonimmigrant visa pursuant to section 
     101(a)(15)(H)(i)(b); or
       ``(II) holds a nonimmigrant visa pursuant to section 
     101(a)(15)(F)(i);
       ``(B) during the 1-year period beginning on the date the 
     alien is granted a visa under this section--
       ``(i) registers at least 1 new business entity in a State;

[[Page S78]]

       ``(ii) employs, at such business entity in the United 
     States, at least 2 full-time employees who are not relatives 
     of the alien; and
       ``(iii) invests, or raises capital investment of, not less 
     than $100,000 in such business entity; and
       ``(C) during the 3-year period beginning on the last day of 
     the 1-year period described in paragraph (2), employs, at 
     such business entity in the United States, an average of at 
     least 5 full-time employees who are not relatives of the 
     alien.''.
       (B) Table of contents amendment.--The table of contents in 
     the first section of the Immigration and Nationality Act (8 
     U.S.C. 1101 et seq.) is amended by adding after the item 
     relating to section 210 the following:

``Sec. 210A. Qualified alien entrepreneurs.''.

       (2) Conditional permanent resident status.--Section 216A of 
     the Immigration and Nationality Act (8 U.S.C. 1186b) is 
     amended--
       (A) by striking ``Attorney General'' each place such term 
     appears and inserting ``Secretary of Homeland Security'';
       (B) in subsection (b)(1)(C), by striking ``203(b)(5),'' and 
     inserting ``203(b)(5) or 210A, as appropriate,'';
       (C) in subsection (c)(1), by striking ``alien entrepreneur 
     must'' each place such term appears and inserting ``alien 
     entrepreneur shall'';
       (D) in subsection (d)(1)(B), by striking the period at the 
     end and inserting ``or 210A, as appropriate.''; and
       (E) in subsection (f)(1), by striking the period at the end 
     and inserting ``or 210A.''.
       (f) Government Accountability Office Study.--
       (1) In general.--Not later than 3 years after the date of 
     the enactment of this Act, the Comptroller General of the 
     United States shall submit a report to Congress on the 
     qualified alien entrepreneurs granted immigrant status under 
     section 210A of the Immigration and Nationality Act, as added 
     by subsection (e).
       (2) Contents.--The report described in paragraph (1) shall 
     include information regarding--
       (A) the number of qualified alien entrepreneurs who have 
     received immigrant status under section 210A of the 
     Immigration and Nationality Act, listed by country of origin;
       (B) the localities in which such qualified alien 
     entrepreneurs have initially settled;
       (C) whether such qualified alien entrepreneurs generally 
     remain in the localities in which they initially settle;
       (D) the types of commercial enterprises that such qualified 
     alien entrepreneurs have established; and
       (E) the types and number of jobs created by such qualified 
     alien entrepreneurs.
       (g) Elimination of the Per-country Numerical Limitation for 
     Employment-based Visas.--
       (1) In general.--Section 202(a)(2) of the Immigration and 
     Nationality Act (8 U.S.C. 1152(a)(2)) is amended--
       (A) in the paragraph heading, by striking ``and employment-
     based'';
       (B) by striking ``(3), (4), and (5),'' and inserting ``(3) 
     and (4),'';
       (C) by striking ``subsections (a) and (b) of section 203'' 
     and inserting ``section 203(a)'';
       (D) by striking ``7'' and inserting ``15''; and
       (E) by striking ``such subsections'' and inserting ``such 
     section''.
       (2) Conforming amendments.--Section 202 of the Immigration 
     and Nationality Act (8 U.S.C. 1152) is amended--
       (A) in subsection (a)(3), by striking ``both subsections 
     (a) and (b) of section 203'' and inserting ``section 
     203(a)'';
       (B) by striking subsection (a)(5); and
       (C) by amending subsection (e) to read as follows:
       ``(e) Special Rules for Countries at Ceiling.--If it is 
     determined that the total number of immigrant visas made 
     available under section 203(a) to natives of any single 
     foreign state or dependent area will exceed the numerical 
     limitation specified in subsection (a)(2) in any fiscal year, 
     in determining the allotment of immigrant visa numbers to 
     natives under section 203(a), visa numbers with respect to 
     natives of that state or area shall be allocated (to the 
     extent practicable and otherwise consistent with this section 
     and section 203) in a manner so that, except as provided in 
     subsection (a)(4), the proportion of the visa numbers made 
     available under each of paragraphs (1) through (4) of section 
     203(a) is equal to the ratio of the total number of visas 
     made available under the respective paragraph to the total 
     number of visas made available under section 203(a).''.
       (3) Country-specific offset.--Section 2 of the Chinese 
     Student Protection Act of 1992 (8 U.S.C. 1255 note) is 
     amended--
       (A) in subsection (a), by striking ``subsection (e))'' and 
     inserting ``subsection (d))''; and
       (B) by striking subsection (d) and redesignating subsection 
     (e) as subsection (d).
       (4) Effective date.--The amendments made by this 
     subsection--
       (A) shall take effect as if enacted on September 30, 2012; 
     and
       (B) shall apply to fiscal years beginning with fiscal year 
     2013.
       (h) Transition Rules for Employment-Based Immigrants.--
       (1) In general.--Subject to the succeeding paragraphs of 
     this subsection and notwithstanding title II of the 
     Immigration and Nationality Act (8 U.S.C. 1151 et seq.), the 
     following rules shall apply:
       (A) For fiscal year 2013, 15 percent of the immigrant visas 
     made available under each of paragraphs (2) and (3) of 
     section 203(b) of such Act (8 U.S.C. 1153(b)) shall be 
     allotted to immigrants who are natives of a foreign state or 
     dependent area that was not one of the two states with the 
     largest aggregate numbers of natives obtaining immigrant 
     visas during fiscal year 2011 under such paragraphs.
       (B) For fiscal year 2014, 10 percent of the immigrant visas 
     made available under each of such paragraphs shall be 
     allotted to immigrants who are natives of a foreign state or 
     dependent area that was not one of the two states with the 
     largest aggregate numbers of natives obtaining immigrant 
     visas during fiscal year 2012 under such paragraphs.
       (C) For fiscal year 2015, 10 percent of the immigrant visas 
     made available under each of such paragraphs shall be 
     allotted to immigrants who are natives of a foreign state or 
     dependent area that was not one of the two states with the 
     largest aggregate numbers of natives obtaining immigrant 
     visas during fiscal year 2013 under such paragraphs.
       (2) Per-country levels.--
       (A) Reserved visas.--With respect to the visas reserved 
     under each of subparagraphs (A) through (C) of paragraph (1), 
     the number of such visas made available to natives of any 
     single foreign state or dependent area in the appropriate 
     fiscal year may not exceed 25 percent (in the case of a 
     single foreign state) or 2 percent (in the case of a 
     dependent area) of the total number of such visas.
       (B) Unreserved visas.--With respect to the immigrant visas 
     made available under each of paragraphs (2) and (3) of 
     section 203(b) of such Act (8 U.S.C. 1153(b)) and not 
     reserved under paragraph (1), for each of fiscal years 2013, 
     2014, and 2015, not more than 85 percent shall be allotted to 
     immigrants who are natives of any single foreign state.
       (3) Special rule to prevent unused visas.--If, with respect 
     to fiscal year 2013, 2014, or 2015, the operation of 
     paragraphs (1) and (2) of this subsection would prevent the 
     total number of immigrant visas made available under 
     paragraph (2) or (3) of section 203(b) of such Act (8 U.S.C. 
     1153(b)) from being issued, such visas may be issued during 
     the remainder of such fiscal year without regard to 
     paragraphs (1) and (2) of this subsection.
       (4) Rules for chargeability.--Section 202(b) of the 
     Immigration and Nationality Act (8 U.S.C. 1152(b)) shall 
     apply in determining the foreign state to which an alien is 
     chargeable for purposes of this subsection.
       (i) Capital Gains Tax Exemption for Startup Companies.--
       (1) Permanent full exclusion.--
       (A) In general.--Subsection (a) of section 1202 of the 
     Internal Revenue Code of 1986 is amended to read as follows:
       ``(a) Exclusion.--In the case of a taxpayer other than a 
     corporation, gross income shall not include 100 percent of 
     any gain from the sale or exchange of qualified small 
     business stock held for more than 5 years.''.
       (B) Conforming amendments.--
       (i) The heading for section 1202 of such Code is amended by 
     striking ``partial''.
       (ii) The item relating to section 1202 in the table of 
     sections for part I of subchapter P of chapter 1 of such Code 
     is amended by striking ``Partial exclusion'' and inserting 
     ``Exclusion''.
       (iii) Section 1223(13) of such Code is amended by striking 
     ``1202(a)(2),''.
       (2) Repeal of minimum tax preference.--
       (A) In general.--Subsection (a) of section 57 of the 
     Internal Revenue Code of 1986 is amended by striking 
     paragraph (7).
       (B) Technical amendment.--Subclause (II) of section 
     53(d)(1)(B)(ii) of such Code is amended by striking ``, (5), 
     and (7)'' and inserting ``and (5)''.
       (3) Repeal of 28 percent capital gains rate on qualified 
     small business stock.--
       (A) In general.--Subparagraph (A) of section 1(h)(4) of the 
     Internal Revenue Code of 1986 is amended to read as follows:
       ``(A) collectibles gain, over''.
       (B) Conforming amendments.--
       (i) Section 1(h) of such Code is amended by striking 
     paragraph (7).
       (ii)(I) Section 1(h) of such Code is amended by 
     redesignating paragraphs (8), (9), (10), (11), (12), and (13) 
     as paragraphs (7), (8), (9), (10), (11), and (12), 
     respectively.
       (II) Sections 163(d)(4)(B), 854(b)(5), 857(c)(2)(D) of such 
     Code are each amended by striking ``section 1(h)(11)(B)'' and 
     inserting ``section 1(h)(10)(B)''.
       (III) The following sections of such Code are each amended 
     by striking ``section 1(h)(11)'' and inserting ``section 
     1(h)(10)'':

       (aa) Section 301(f)(4).
       (bb) Section 306(a)(1)(D).
       (cc) Section 584(c).
       (dd) Section 702(a)(5).
       (ee) Section 854(a).
       (ff) Section 854(b)(2).

       (IV) The heading of section 857(c)(2) is amended by 
     striking ``1(h)(11)'' and inserting ``1(h)(10)''.
       (4) Effective date.--The amendments made by this subsection 
     shall apply to stock acquired after December 31, 2013.
       (j) Research Credit for Startup Companies.--
       (1) In general.--
       (A) In general.--Section 41 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subsection:
       ``(i) Treatment of Credit to Qualified Small Businesses.--
       ``(1) In general.--At the election of a qualified small 
     business, the payroll tax credit portion of the credit 
     determined under

[[Page S79]]

     subsection (a) shall be treated as a credit allowed under 
     section 3111(f) (and not under this section).
       ``(2) Payroll tax credit portion.--For purposes of this 
     subsection, the payroll tax credit portion of the credit 
     determined under subsection (a) for any taxable year is so 
     much of such credit as does not exceed $250,000.
       ``(3) Qualified small business.--For purposes of this 
     subsection--
       ``(A) In general.--The term `qualified small business' 
     means, with respect to any taxable year--
       ``(i) a corporation, partnership, or S corporation if--

       ``(I) the gross receipts (as determined under subsection 
     (c)(7)) of such entity for the taxable year is less than 
     $5,000,000, and
       ``(II) such entity did not have gross receipts (as so 
     determined) for any period preceding the 5-taxable-year 
     period ending with such taxable year, and

       ``(ii) any person not described in subparagraph (A) if 
     clauses (i) and (ii) of subparagraph (A) applied to such 
     person, determined--

       ``(I) by substituting `person' for `entity' each place it 
     appears, and
       ``(II) in the case of an individual, by only taking into 
     account the aggregate gross receipts received by such 
     individual in carrying on trades or businesses of such 
     individual.

       ``(B) Limitation.--Such term shall not include an 
     organization which is exempt from taxation under section 501.
       ``(4) Election.--
       ``(A) In general.--In the case of a partnership or S 
     corporation, an election under this subsection shall be made 
     at the entity level.
       ``(B) Revocation.--An election under this subsection may 
     not be revoked without the consent of the Secretary.
       ``(C) Limitation.--A taxpayer may not make an election 
     under this subsection if such taxpayer has made an election 
     under this subsection for 5 or more preceding taxable years.
       ``(5) Aggregation rules.--For purposes of determining the 
     $250,000 limitation under paragraph (2) and determining gross 
     receipts under paragraph (3), all members of the same 
     controlled group of corporations (within the meaning of 
     section 267(f)) and all persons under common control (within 
     the meaning of section 52(b) but determined by treating an 
     interest of more than 50 percent as a controlling interest) 
     shall be treated as 1 person.
       ``(6) Regulations.--The Secretary shall prescribe such 
     regulations as may be necessary to carry out the purposes of 
     this subsection, including--
       ``(A) regulations to prevent the avoidance of the purposes 
     of paragraph (3) through the use of successor companies or 
     other means,
       ``(B) regulations to minimize compliance and recordkeeping 
     burdens under this subsection for start-up companies, and
       ``(C) regulations for recapturing the benefit of credits 
     determined under section 3111(f) in cases where there is a 
     subsequent adjustment to the payroll tax credit portion of 
     the credit determined under subsection (a), including 
     requiring amended returns in the cases where there is such an 
     adjustment.''.
       (B) Conforming amendment.--Section 280C(c) of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new paragraph:
       ``(5) Treatment of qualified small business credit.--For 
     purposes of determining the amount of any credit under 
     section 41(a) under this subsection, any election under 
     section 41(i) shall be disregarded.''.
       (2) Credit allowed against fica taxes.--
       (A) In general.--Section 3111 of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following new 
     subsection:
       ``(f) Credit for Research Expenditures of Qualified Small 
     Businesses.--
       ``(1) In general.--In the case of a qualified small 
     business which has made an election under section 41(i), 
     there shall be allowed as a credit against the tax imposed by 
     subsection (a) on wages paid with respect to the employment 
     of all employees of the qualified small business for days in 
     an applicable calendar quarter an amount equal to the payroll 
     tax credit portion of the research credit determined under 
     section 41(a).
       ``(2) Carryover of unused credit.--In any case in which the 
     payroll tax credit portion of the research credit determined 
     under section 41(a) exceeds the tax imposed under subsection 
     (a) for an applicable calendar quarter--
       ``(A) the succeeding calendar quarter shall be treated as 
     an applicable calendar quarter, and
       ``(B) the amount of credit allowed under paragraph (1) 
     shall be reduced by the amount of credit allowed under such 
     paragraph for all preceding applicable calendar quarters.
       ``(3) Allocation of credit for controlled groups, etc.--In 
     determining the amount of the credit under this subsection--
       ``(A) all persons treated as a single taxpayer under 
     section 41 shall be treated as a single taxpayer under this 
     section, and
       ``(B) the credit (if any) allowable by this section to each 
     such member shall be its proportionate share of the qualified 
     research expenses, basic research payments, and amounts paid 
     or incurred to energy research consortiums, giving rise to 
     the credit allowable under section 41.
       ``(4) Definitions.--For purposes of this subsection--
       ``(A) Applicable calendar quarter.--The term `applicable 
     calendar quarter' means--
       ``(i) the first calendar quarter following the date on 
     which the qualified small business files a return under 
     section 6012 for the taxable year for which the payroll tax 
     credit portion of the research credit under section 41(a) is 
     determined, and
       ``(ii) any succeeding calendar quarter treated as an 
     applicable calendar quarter under paragraph (2)(A).
       ``For purposes of determining the date on which a return is 
     filed, rules similar to the rules of section 6513 shall 
     apply.
       ``(B) Other terms.--Any term used in this subsection which 
     is also used in section 41 shall have the meaning given such 
     term under section 41.''.
       (B) Transfers to federal old-age and survivors insurance 
     trust fund.--There are hereby appropriated to the Federal 
     Old-Age and Survivors Trust Fund and the Federal Disability 
     Insurance Trust Fund established under section 201 of the 
     Social Security Act (42 U.S.C. 401) amounts equal to the 
     reduction in revenues to the Treasury by reason of the 
     amendments made by paragraph (1). Amounts appropriated by the 
     preceding sentence shall be transferred from the general fund 
     at such times and in such manner as to replicate to the 
     extent possible the transfers which would have occurred to 
     such Trust Fund had such amendments not been enacted.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after December 31, 
     2012.
       (k) Accelerated Commercialization of Taxpayer-funded 
     Research.--
       (1) Definitions.--In this subsection:
       (A) Council.--The term ``Council'' means the Advisory 
     Council on Innovation and Entrepreneurship of the Department 
     of Commerce established pursuant to section 25(c) of the 
     Stevenson-Wydler Technology Innovation Act of 1980 (15 U.S.C. 
     3720(c)).
       (B) Extramural budget.--The term ``extramural budget'' 
     means the sum of the total obligations minus amounts 
     obligated for such activities by employees of the agency in 
     or through Government-owned, Government-operated facilities, 
     except that for the Department of Energy it shall not include 
     amounts obligated for atomic energy defense programs solely 
     for weapons activities or for naval reactor programs, and 
     except that for the Agency for International Development it 
     shall not include amounts obligated solely for general 
     institutional support of international research centers or 
     for grants to foreign countries.
       (C) Institution of higher education.--The term 
     ``institution of higher education'' has the meaning given the 
     term in section 101(a) of the Higher Education Act of 1965 
     (20 U.S.C. 1001(a)).
       (D) Research or research and development.--The term 
     ``research'' or ``research and development'' means any 
     activity that is--
       (i) a systematic, intensive study directed toward greater 
     knowledge or understanding of the subject studied;
       (ii) a systematic study directed specifically toward 
     applying new knowledge to meet a recognized need; or
       (iii) a systematic application of knowledge toward the 
     production of useful materials, devices, and systems or 
     methods, including design, development, and improvement of 
     prototypes and new processes to meet specific requirements.
       (E) Secretary.--The term ``Secretary'' means the Secretary 
     of Commerce.
       (2) Grant program authorized.--
       (A) In general.--Each Federal agency that has an extramural 
     budget for research or research and development that is in 
     excess of $100,000,000 for each of fiscal years 2014 through 
     2018, shall transfer 0.15 percent of such extramural budget 
     for each of such fiscal years to the Secretary to enable the 
     Secretary to carry out a grant program in accordance with 
     this paragraph.
       (B) Grants.--
       (i) Awarding of grants.--

       (I) In general.--From funds transferred under subparagraph 
     (A), the Secretary shall use the criteria developed by the 
     Council to award grants to institutions of higher education, 
     including consortia of institutions of higher education, for 
     initiatives to improve commercialization and transfer of 
     technology.
       (II) Request for proposals.--Not later than 30 days after 
     the Council submits the recommendations for criteria to the 
     Secretary under paragraph (3)(B)(i), and annually thereafter 
     for each fiscal year for which the grant program is 
     authorized, the Secretary shall release a request for 
     proposals.
       (III) Applications.--Each institution of higher education 
     that desires to receive a grant under this subsection shall 
     submit an application to the Secretary not later than 90 days 
     after the Secretary releases the request for proposals under 
     subclause (II).
       (IV) Council review.--

       (aa) In general.--The Secretary shall submit each 
     application received under subclause (III) to the Council for 
     Council review.
       (bb) Recommendations.--The Council shall review each 
     application received under item (aa) and submit 
     recommendations for grant awards to the Secretary, including 
     funding recommendations for each proposal.
       (cc) Public release.--The Council shall publicly release 
     any recommendations made under item (bb).

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       (dd) Consideration of recommendations.--In awarding grants 
     under this subsection, the Secretary shall take into 
     consideration the recommendations of the Council under item 
     (bb)).
       (ii) Commercialization capacity building grants.--

       (I) In general.--The Secretary shall award grants to 
     support institutions of higher education pursuing specific 
     innovative initiatives to improve an institution's capacity 
     to commercialize faculty research that can be widely adopted 
     if the research yields measurable results.
       (II) Content of proposals.--Grants shall be awarded under 
     this clause to proposals demonstrating the capacity for 
     accelerated commercialization, proof-of-concept proficiency, 
     and translating scientific discoveries and cutting-edge 
     inventions into technological innovations and new companies. 
     In particular, grant funds shall seek to support innovative 
     approaches to achieving these goals that can be replicated by 
     other institutions of higher education if the innovative 
     approaches are successful.

       (iii) Commercialization accelerator grants.--The Secretary 
     shall award grants to support institutions of higher 
     education pursuing initiatives that allow faculty to directly 
     commercialize research in an effort to accelerate research 
     breakthroughs. The Secretary shall prioritize those 
     initiatives that have a management structure that encourages 
     collaboration between other institutions of higher education 
     or other entities with demonstrated proficiency in creating 
     and growing new companies based on verifiable metrics.
       (C) Assessment of success.--Grants awarded under this 
     paragraph shall use criteria for assessing the success of 
     programs through the establishment of benchmarks.
       (D) Termination.--The Secretary shall have the authority to 
     terminate grant funding to an institution of higher education 
     in accordance with the process and performance metrics 
     recommended by the Council.
       (E) Limitations.--
       (i) Project management costs.--A grant recipient may use 
     not more than 10 percent of grant funds awarded under this 
     paragraph for the purpose of funding project management costs 
     of the grant program.
       (ii) Supplement, not supplant.--An institution of higher 
     education that receives a grant under this paragraph shall 
     use the grant funds to supplement, and not supplant, non-
     Federal funds that would, in the absence of such grant funds, 
     be made available for activities described in this 
     subsection.
       (F) Unspent funds.--Any funds transferred to the Secretary 
     under subparagraph (A) for a fiscal year that are not 
     expended by the end of such fiscal year may be expended in 
     any subsequent fiscal year through fiscal year 2018. Any 
     funds transferred under subparagraph (A) that are remaining 
     at the end of the grant program's authorization under this 
     subsection shall be transferred to the Treasury for deficit 
     reduction.
       (3) Council.--
       (A) In general.--Not later than 120 days after the date of 
     the enactment of this Act, the Council shall convene and 
     develop recommendations for criteria in awarding grants to 
     institutions of higher education under paragraph (2).
       (B) Submission to commerce and publicly released.--The 
     Council shall--
       (i) submit the recommendations described in subparagraph 
     (A) to the Secretary; and
       (ii) release the recommendations to the public.
       (C) Majority vote.--The recommendations submitted by the 
     Council under subparagraph (A) shall be determined by a 
     majority vote of Council members.
       (D) Performance metrics.--The Council shall develop and 
     provide to the Secretary recommendations on performance 
     metrics to be used to evaluate grants awarded under paragraph 
     (2).
       (E)  Evaluation.--
       (i) In general.--Not later than 180 days before the date on 
     which the grant program authorized under paragraph (2) 
     expires, the Council shall conduct an evaluation of the 
     effect that the grant program is having on accelerating the 
     commercialization of faculty research.
       (ii) Inclusions.--The evaluation shall include--

       (I) the recommendation of the Council as to whether the 
     grant program should be continued or terminated;
       (II) quantitative data related to the effect, if any, that 
     the grant program has had on faculty research 
     commercialization; and
       (III) a description of lessons learned in administering the 
     grant program, and how those lessons could be applied to 
     future efforts to accelerate commercialization of faculty 
     research.

       (iii) Availability.--Upon completion of the evaluation, the 
     evaluation shall be made available on a public website and 
     submitted to Congress. The Secretary shall notify all 
     institutions of higher education when the evaluation is 
     published and how it can be accessed.
       (4) Construction.--Nothing in this subsection may be 
     construed to alter, modify, or amend any provision of chapter 
     18 of title 35, United States Code (commonly known as the 
     ``Bayh-Dole Act'').
       (l) Economic Impact of Significant Federal Agency Rules.--
     Section 553 of title 5, United States Code, is amended by 
     adding at the end the following:
       ``(f) Required Review Before Issuance of Significant 
     Rules.--
       ``(1) In general.--Before issuing a notice of proposed 
     rulemaking in the Federal Register regarding the issuance of 
     a proposed significant rule, the head of the Federal agency 
     or independent regulatory agency seeking to issue the rule 
     shall complete a review, to the extent permitted by law, 
     that--
       ``(A) analyzes the problem that the proposed rule intends 
     to address, including--
       ``(i) the specific market failure, such as externalities, 
     market power, or lack of information, that justifies such 
     rule; or
       ``(ii) any other specific problem, such as the failures of 
     public institutions, that justifies such rule;
       ``(B) analyzes the expected impact of the proposed rule on 
     the ability of new businesses to form and expand;
       ``(C) identifies the expected impact of the proposed rule 
     on State, local, and tribal governments, including the 
     availability of resources--
       ``(i) to carry out the mandates imposed by the rule on such 
     government entities; and
       ``(ii) to minimize the burdens that uniquely or 
     significantly affect such governmental entities, consistent 
     with achieving regulatory objectives;
       ``(D) identifies any conflicting or duplicative 
     regulations;
       ``(E) determines--
       ``(i) if existing laws or regulations created, or 
     contributed to, the problem that the new rule is intended to 
     correct; and
       ``(ii) if the laws or regulations referred to in clause (i) 
     should be modified to more effectively achieve the intended 
     goal of the rule; and
       ``(F) includes the cost-benefit analysis described in 
     paragraph (2).
       ``(2) Cost-benefit analysis.--A cost-benefit analysis 
     described in this paragraph shall include--
       ``(A)(i) an assessment, including the underlying analysis, 
     of benefits anticipated from the proposed rule, such as--
       ``(I) promoting the efficient functioning of the economy 
     and private markets;
       ``(II) enhancing health and safety;
       ``(III) protecting the natural environment; and
       ``(IV) eliminating or reducing discrimination or bias; and
       ``(ii) the quantification of the benefits described in 
     clause (i), to the extent feasible;
       ``(B)(i) an assessment, including the underlying analysis, 
     of costs anticipated from the proposed rule, such as--
       ``(I) the direct costs to the Federal Government to 
     administer the rule;
       ``(II) the direct costs to businesses and others to comply 
     with the rule; and
       ``(III) any adverse effects on the efficient functioning of 
     the economy, private markets (including productivity, 
     employment, and competitiveness), health, safety, and the 
     natural environment; and
       ``(ii) the quantification of the costs described in clause 
     (i), to the extent feasible;
       ``(C)(i) an assessment, including the underlying analysis, 
     of costs and benefits of potentially effective and reasonably 
     feasible alternatives to the proposed rule, which have been 
     identified by the agency or by the public, including taking 
     reasonably viable nonregulatory actions; and
       ``(ii) an explanation of why the proposed rule is 
     preferable to the alternatives identified under clause (i).
       ``(3) Report.--Before issuing a notice of proposed 
     rulemaking in the Federal Register regarding the issuance of 
     a proposed significant rule, the head of the Federal agency 
     or independent regulatory agency seeking to issue the rule 
     shall--
       ``(A) submit the results of the review conducted under 
     paragraph (1) to the appropriate congressional committees; 
     and
       ``(B) post the results of the review conducted under 
     paragraph (1) on a publicly available website.
       ``(4) Judicial review.--Any determinations made, or other 
     actions taken, by an agency or independent regulatory agency 
     under this subsection shall not be subject to judicial 
     review.
       ``(5) Defined term.--In this subsection the term 
     `significant rule' means a rule that is likely to--
       ``(A) have an annual effect on the economy of $100,000,000 
     or more;
       ``(B) adversely affect, in a material way, the economy, a 
     sector of the economy, productivity, competition, jobs, the 
     environment, public health or safety, or State, local, or 
     tribal governments or communities; or
       ``(C) create a serious inconsistency or otherwise interfere 
     with an action taken or planned by another agency.''.
       (m) Biennial State Startup Business Report.--
       (1) Data collection.--The Secretary of Commerce shall 
     regularly compile information from each of the 50 States and 
     the District of Columbia on State laws that affect the 
     formation and growth of new businesses within the State or 
     District.
       (2) Report.--Not later than 18 months after the date of the 
     enactment of this Act, and every 2 years thereafter, the 
     Secretary, using data compiled under paragraph (1), shall 
     prepare a report that--
       (A) analyzes the economic effect of State and District laws 
     that either encourage or inhibit business formation and 
     growth; and
       (B) ranks the States and the District based on the 
     effectiveness with which their laws foster new business 
     creation and economic growth.
       (3) Distribution.--The Secretary shall--

[[Page S81]]

       (A) submit each report prepared under paragraph (1) to 
     Congress; and
       (B) make each report available to the public on the website 
     of the Department of Commerce.
       (4) Inclusion of large metropolitan areas.--Not later than 
     90 days after the submission of the first report under this 
     subsection, the Secretary of Commerce shall submit a study to 
     Congress on the feasibility and advisability of including, in 
     future reports, information about the effect of local laws 
     and ordinances on the formation and growth of new businesses 
     in large metropolitan areas within the United States.
       (5) Authorization of appropriations.--There are authorized 
     to be appropriated such sums as may be necessary to carry out 
     this subsection.
       (n) New Business Formation Report.--
       (1) In general.--The Secretary of Commerce shall regularly 
     compile quantitative and qualitative information on 
     businesses in the United States that are not more than 1 year 
     old.
       (2) Data collection.--The Secretary shall--
       (A) regularly compile information from the Bureau of the 
     Census' business register on new business formation in the 
     United States; and
       (B) conduct quarterly surveys of business owners who start 
     a business during the 1-year period ending on the date on 
     which such survey is conducted to gather qualitative 
     information about the factors that influenced their decision 
     to start the business.
       (3) Random sampling.--In conducting surveys under paragraph 
     (2)(B), the Secretary may use random sampling to identify a 
     group of business owners who are representative of all the 
     business owners described in paragraph (2)(B).
       (4) Benefits.--The Secretary shall inform business owners 
     selected to participate in a survey conducted under this 
     subsection of the benefits they would receive from 
     participating in the survey.
       (5) Voluntary participation.--Business owners selected to 
     participate in a survey conducted under this subsection may 
     decline to participate without penalty.
       (6) Report.--Not later than 18 months after the date of the 
     enactment of this Act, and every 3 months thereafter, the 
     Secretary shall use the data compiled under paragraph (2) to 
     prepare a report that--
       (A) lists the aggregate number of new businesses formed in 
     the United States;
       (B) lists the aggregate number of persons employed by new 
     businesses formed in the United States;
       (C) analyzes the payroll of new businesses formed in the 
     United States;
       (D) summarizes the data collected under paragraph (2); and
       (E) identifies the most effective means by which government 
     officials can encourage the formation and growth of new 
     businesses in the United States.
       (7) Distribution.--The Secretary shall--
       (A) submit each report prepared under paragraph (6) to 
     Congress; and
       (B) make each report available to the public on the website 
     of the Department of Commerce.
       (8) Authorization of appropriations.--There are authorized 
     to be appropriated such sums as may be necessary to carry out 
     this subsection.
       (o) Rescission of Unspent Federal Funds.--
       (1) In general.--Notwithstanding any other provision of 
     law, of all available unobligated funds for fiscal year 2013, 
     the amount necessary to carry out this section and the 
     amendments made by this section in appropriated discretionary 
     funds are hereby rescinded.
       (2) Implementation.--The Director of the Office of 
     Management and Budget shall determine and identify from which 
     appropriation accounts the rescission under paragraph (1) 
     shall apply and the amount of such rescission that shall 
     apply to each such account. Not later than 60 days after the 
     date of the enactment of this Act, the Director of the Office 
     of Management and Budget shall submit a report to the 
     Secretary of the Treasury and Congress of the accounts and 
     amounts determined and identified for rescission under the 
     preceding sentence.

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