[Congressional Record Volume 161, Number 78 (Wednesday, May 20, 2015)]
[Senate]
[Page S3193]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1417. Ms. HEITKAMP submitted an amendment intended to be proposed 
to amendment SA 1221 proposed by Mr. Hatch to the bill H.R. 1314, to 
amend the Internal Revenue Code of 1986 to provide for a right to an 
administrative appeal relating to adverse determinations of tax-exempt 
status of certain organizations; which was ordered to lie on the table; 
as follows:

       On page 14, after line 24, add the following:
       (v) procedures to ensure the independence and impartiality 
     of arbitrators and to prevent actual and perceived conflicts 
     of interest;
       (H) clarifying that, under the dispute settlement 
     mechanism, the burden is on the investor to establish each 
     applicable element of the minimum standard of treatment, 
     based on evidence of the general and consistent practices of 
     the government;
       (I) preserving the right of parties to a trade agreement to 
     regulate to protect legitimate public welfare objectives, 
     such as public health, safety, and the environment; and
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