[Congressional Record Volume 161, Number 116 (Thursday, July 23, 2015)]
[Senate]
[Page S5544]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2294. Ms. AYOTTE submitted an amendment intended to be proposed by 
her to the bill H.R. 22, to amend the Internal Revenue Code of 1986 to 
exempt employees with health coverage under TRICARE or the Veterans 
Administration from being taken into account for purposes of 
determining the employers to which the employer mandate applies under 
the Patient Protection and Affordable Care Act; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. STRENGTHENING AMERICA'S BRIDGES FUND.

       (a) Establishment.--
       (1) In general.--There is established in the Treasury of 
     the United States a fund, to be known as the ``Strengthening 
     America's Bridges Fund'' (referred to in this section as the 
     ``Fund''), consisting of such amounts as may be appropriated 
     to the Fund under paragraph (2).
       (2) Transfers to fund.--There is appropriated to the Fund 
     an amount equivalent to the increase in revenue received in 
     the Treasury due to the amendments made by subsection (b), as 
     determined by the Secretary of the Treasury (or a designee).
       (3) Expenditures from fund.--Amounts in the Fund shall be 
     made available by the Secretary of Transportation for the 
     purpose of making grants, in accordance with the requirements 
     of this subsection, to States for the repair or maintenance 
     of any bridges classified as deficient in the National Bridge 
     Inventory, as authorized under section 144(b) of title 23, 
     United States Code.
       (4) Selection process.--
       (A) In general.--The Secretary shall select the recipients 
     of grants awarded under this subsection in accordance with 
     the criteria published under subparagraph (B) and described 
     in paragraph (5).
       (B) Publication of criteria.--The Secretary shall publish 
     selection criteria for any grants awarded under this 
     subsection not earlier than 60 days after the date of 
     enactment of this Act.
       (C) Timeline for submission.--Applications for grants under 
     this section shall be submitted not earlier than 120 days 
     after the date on which the criteria are published under 
     subparagraph (B).
       (D) Deadline for selection.--The Secretary shall select and 
     announce all projects selected under this paragraph not 
     earlier than 60 days after the last date of the submission 
     period described in subparagraph (C).
       (5) Criteria.--In making grants under this subsection, the 
     Secretary shall ensure that--
       (A) the distribution of funds is geographically equitable, 
     including an appropriate balance in addressing the needs of 
     urban and rural areas;
       (B) not more than 25 percent of the funds made available 
     under this section are awarded to projects in a single State;
       (C) not less than 20 percent of the funds provided under 
     this section shall be for projects located in rural areas;
       (D) for projects located in rural areas, the Secretary may 
     increase the Federal share of costs to more than 80 percent; 
     and
       (E) priority is given to projects that require a 
     contribution of Federal funds in order to complete an overall 
     financing package.
       (6) Retention of funds.--To fund the provision and 
     oversight of grants under this subsection, the Secretary 
     may--
       (A) retain not more than 10 percent of the funds made 
     available to the Secretary under paragraph (3); and
       (B) transfer any portion of those funds to the 
     Administrator of the Federal Highway Administration.
       (7) Federal share.--Except as provided in paragraph (5)(D), 
     the Federal share of the costs for which an expenditure is 
     made under this subsection shall be, at the option of the 
     recipient, not more than 80 percent.
       (b) Social Security Number Required to Claim Refundable 
     Portion of Child Tax Credit.--
       (1) In general.--Subsection (e) of section 24 of the 
     Internal Revenue Code of 1986 is amended to read as follows:
       ``(e) Identification Requirement With Respect to Qualifying 
     Children.--
       ``(1) In general.--Subject to paragraph (2), no credit 
     shall be allowed under this section to a taxpayer with 
     respect to any qualifying child unless the taxpayer includes 
     the name and taxpayer identification number of such 
     qualifying child on the return of tax for the taxable year.
       ``(2) Refundable portion.--Subsection (d)(1) shall not 
     apply to any taxpayer with respect to any qualifying child 
     unless the taxpayer includes the name and social security 
     number of such qualifying child on the return of tax for the 
     taxable year.''.
       (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 TIN under section 24(e)(1) 
     (relating to child tax credit) or a correct Social Security 
     number required under section 24(e)(2) (relating to 
     refundable portion of child tax credit), to be included on a 
     return,''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of 
     enactment of this Act.
                                 ______