[Congressional Record Volume 164, Number 25 (Thursday, February 8, 2018)]
[Senate]
[Pages S841-S843]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 1935. Mr. GRASSLEY submitted an amendment intended to be proposed 
to amendment SA 1930 proposed by Mr. McConnell to the bill H.R. 1892, 
to amend title 4, United States Code, to provide for the flying of the 
flag at half-staff in the event of the death of a first responder in 
the line of duty; which was ordered to lie on the table; as follows:

       On page 223, between lines 17 and 18, insert the following:

[[Page S842]]

  


             Subtitle E--Additional Extensions Through 2018

     SEC. 40601. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE 
                   REFUELING PROPERTY.

       (a) In General.--Section 30C(g), as amended by section 
     40404, is amended by striking ``December 31, 2017'' and 
     inserting ``December 31, 2018''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2017.

     SEC. 40602. EXTENSION OF SECOND GENERATION BIOFUEL PRODUCER 
                   CREDIT.

       (a) In General.--Section 40(b)(6)(J)(i), as amended by 
     section 40406, is amended by striking ``January 1, 2018'' and 
     inserting ``January 1, 2019''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to qualified second generation biofuel production 
     after December 31, 2017.

     SEC. 40603. EXTENSION OF SPECIAL ALLOWANCE FOR SECOND 
                   GENERATION BIOFUEL PLANT PROPERTY.

       (a) In General.--Section 168(l)(2)(D), as amended by 
     section 40412, is amended by striking ``January 1, 2018'' and 
     inserting ``January 1, 2019''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2017.

     SEC. 40604. EXTENSION OF EXCISE TAX CREDITS RELATING TO 
                   ALTERNATIVE FUELS.

       (a) Extension of Alternative Fuels Excise Tax Credits.--
       (1) In general.--Sections 6426(d)(5) and 6426(e)(3), as 
     amended by section 40415, are each amended by striking 
     ``December 31, 2017'' and inserting ``December 31, 2018''.
       (2) Outlay payments for alternative fuels.--Section 
     6427(e)(6)(C), as amended by section 40414, is amended by 
     striking ``December 31, 2017'' and inserting ``December 31, 
     2018''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to fuel sold or used after December 31, 2017.
       (b) Special Rule for 2018.--Notwithstanding any other 
     provision of law, in the case of any alternative fuel credit 
     properly determined under section 6426(d) of the Internal 
     Revenue Code of 1986 for the period beginning on January 1, 
     2018, and ending on the date of the enactment of this Act, 
     such credit shall be allowed, and any refund or payment 
     attributable to such credit (including any payment under 
     section 6427(e) of such Code) shall be made, only in such 
     manner as the Secretary of the Treasury (or the Secretary's 
     delegate) shall provide. Such Secretary shall issue guidance 
     within 30 days after the date of the enactment of this Act 
     providing for a one-time submission of claims covering 
     periods described in the preceding sentence. Such guidance 
     shall provide for a 180-day period for the submission of such 
     claims (in such manner as prescribed by such Secretary) to 
     begin not later than 30 days after such guidance is issued. 
     Such claims shall be paid by such Secretary not later than 60 
     days after receipt. If such Secretary has not paid pursuant 
     to a claim filed under this subsection within 60 days after 
     the date of the filing of such claim, the claim shall be paid 
     with interest from such date determined by using the 
     overpayment rate and method under section 6621 of such Code.
                                 ______
                                 
  SA 1936. Mr. GRASSLEY (for himself and Ms. Cantwell) submitted an 
amendment intended to be proposed to amendment SA 1930 proposed by Mr. 
McConnell to the bill H.R. 1892, to amend title 4, United States Code, 
to provide for the flying of the flag at half-staff in the event of the 
death of a first responder in the line of duty; which was ordered to 
lie on the table; as follows:

       On page 208, strike lines 3 through 19 and insert the 
     following:
       (a) Income Tax Credit.--
       (1) In general.--Subsection (g) of section 40A is amended 
     by striking ``December 31, 2016'' and inserting ``December 
     31, 2018''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to fuel sold or used after December 31, 2016.
       (b) Excise Tax Incentives.--
       (1) In general.--Section 6426(c)(6) is amended by striking 
     ``December 31, 2016'' and inserting ``December 31, 2018''.
       (2) Payments.--Section 6427(e)(6)(B) is amended by striking 
     ``December 31, 2016'' and inserting ``December 31, 2018''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to fuel sold or used after December 31, 2016.
       (4) Special rule.--Notwithstanding any other provision of 
     law, in the case of any biodiesel mixture credit properly 
     determined under section 6426(c) of the Internal Revenue Code 
     of 1986 for the period beginning on January 1, 2017, and 
     ending on the date of the enactment of this Act, such credit 
     shall be allowed, and any refund or payment attributable to 
     such credit (including any payment under section 6427(e) of 
     such Code) shall be made, only in such manner as the 
     Secretary of the Treasury (or the Secretary's delegate) shall 
     provide. Such Secretary shall issue guidance within 30 days 
     after the date of the enactment of this Act providing for a 
     one-time submission of claims covering periods described in 
     the preceding sentence. Such guidance shall provide for a 
     180-day period for the submission of such claims (in such 
     manner as prescribed by such Secretary) to begin not later 
     than 30 days after such guidance is issued. Such claims shall 
     be paid by such Secretary not later than 60 days after 
     receipt. If such Secretary has not paid pursuant to a claim 
     filed under this subsection within 60 days after the date of 
     the filing of such claim, the claim shall be paid with 
     interest from such date determined by using the overpayment 
     rate and method under section 6621 of such Code.
                                 ______
                                 
  SA 1937. Mr. HELLER submitted an amendment intended to be proposed to 
amendment SA 1930 proposed by Mr. McConnell to the bill H.R. 1892, to 
amend title 4, United States Code, to provide for the flying of the 
flag at half-staff in the event of the death of a first responder in 
the line of duty; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

                      TITLE __--NO BUDGET, NO PAY

     SEC. ___01. SHORT TITLE.

       This title may be cited as the ``No Budget, No Pay Act''.

     SEC. ___02. DEFINITION.

       In this title, the term ``Member of Congress''--
       (1) has the meaning given the term under section 2106 of 
     title 5, United States Code; and
       (2) does not include the Vice President.

     SEC. ___03. TIMELY APPROVAL OF CONCURRENT RESOLUTION ON THE 
                   BUDGET AND THE APPROPRIATIONS BILLS.

       If both Houses of Congress have not approved a concurrent 
     resolution on the budget as described under section 301 of 
     the Congressional Budget and Impoundment Control Act of 1974 
     (2 U.S.C. 632) for a fiscal year before October 1 of that 
     fiscal year and have not passed all the regular 
     appropriations bills for the next fiscal year before October 
     1 of that fiscal year, the pay of each Member of Congress may 
     not be paid for each day following that October 1 until the 
     date on which both Houses of Congress approve a concurrent 
     resolution on the budget for that fiscal year and all the 
     regular appropriations bills.

     SEC. ___04. NO PAY WITHOUT CONCURRENT RESOLUTION ON THE 
                   BUDGET AND THE APPROPRIATIONS BILLS.

       (a) In General.--Notwithstanding any other provision of 
     law, no funds may be appropriated or otherwise made available 
     from the United States Treasury for the pay of any Member of 
     Congress during any period determined by the Chairpersons of 
     the Committee on the Budget and the Committee on 
     Appropriations of the Senate or the Chairpersons of the 
     Committee on the Budget and the Committee on Appropriations 
     of the House of Representatives under section ___05.
       (b) No Retroactive Pay.--A Member of Congress may not 
     receive pay for any period determined by the Chairpersons of 
     the Committee on the Budget and the Committee on 
     Appropriations of the Senate or the Chairpersons of the 
     Committee on the Budget and the Committee on Appropriations 
     of the House of Representatives under section ___05, at any 
     time after the end of that period.

     SEC. ___05. DETERMINATIONS.

       (a) Senate.--
       (1) Request for certifications.--On October 1 of each year, 
     the Secretary of the Senate shall submit a request to the 
     Chairpersons of the Committee on the Budget and the Committee 
     on Appropriations of the Senate for certification of 
     determinations made under subparagraphs (A) and (B) of 
     paragraph (2).
       (2) Determinations.--The Chairpersons of the Committee on 
     the Budget and the Committee on Appropriations of the Senate 
     shall--
       (A) on October 1 of each year, make a determination of 
     whether Congress is in compliance with section ___03 and 
     whether Senators may not be paid under that section;
       (B) determine the period of days following each October 1 
     that Senators may not be paid under section ___03; and
       (C) provide timely certification of the determinations 
     under subparagraphs (A) and (B) upon the request of the 
     Secretary of the Senate.
       (b) House of Representatives.--
       (1) Request for certifications.--On October 1 of each year, 
     the Chief Administrative Officer of the House of 
     Representatives shall submit a request to the Chairpersons of 
     the Committee on the Budget and the Committee on 
     Appropriations of the House of Representatives for 
     certification of determinations made under subparagraphs (A) 
     and (B) of paragraph (2).
       (2) Determinations.--The Chairpersons of the Committee on 
     the Budget and the Committee on Appropriations of the House 
     of Representatives shall--
       (A) on October 1 of each year, make a determination of 
     whether Congress is in compliance with section ___03 and 
     whether Members of the House of Representatives may not be 
     paid under that section;
       (B) determine the period of days following each October 1 
     that Members of the House of Representatives may not be paid 
     under section ___03; and
       (C) provide timely certification of the determinations 
     under subparagraphs (A) and (B) upon the request of the Chief 
     Administrative Officer of the House of Representatives.

[[Page S843]]

  


     SEC. ___06. EFFECTIVE DATE.

       This title shall take effect on February 1, 2019.
                                 ______
                                 
  SA 1938. Mr. MENENDEZ submitted an amendment intended to be proposed 
to amendment SA 1930 proposed by Mr. McConnell to the bill H.R. 1892, 
to amend title 4, United States Code, to provide for the flying of the 
flag at half-staff in the event of the death of a first responder in 
the line of duty; which was ordered to lie on the table; as follows:

       On page 93, line 25, insert ``2012, 2013,'' before 
     ``2014''.
                                 ______
                                 
  SA 1939. Mr. MENENDEZ (for himself and Mr. Booker) submitted an 
amendment intended to be proposed to amendment SA 1930 proposed by Mr. 
McConnell to the bill H.R. 1892, to amend title 4, United States Code, 
to provide for the flying of the flag at half-staff in the event of the 
death of a first responder in the line of duty; which was ordered to 
lie on the table; as follows:

       On page 260, between lines 6 and 7, insert the following:

     SEC. 41120. CREDIT AGAINST TAX ON INVESTMENT INCOME OF 
                   PRIVATE COLLEGES AND UNIVERSITIES.

       (a) In General.--Subchapter B of chapter 65 is amended by 
     adding at the end the following new section:

     ``SEC. 6433. CREDIT AGAINST TAX ON INVESTMENT INCOME OF 
                   PRIVATE COLLEGES AND UNIVERSITIES.

       ``(a) Allowance of Credit.--There shall be allowed as a 
     credit against the tax imposed by section 4968 an amount 
     equal to so much of the qualified tuition waiver amount for 
     the taxable year as does not exceed the amount of such tax 
     for such taxable year.
       ``(b) Qualified Tuition Waiver Amount.--For purposes of 
     this section--
       ``(1) In general.--The term `qualified tuition waiver 
     amount' means the product of--
       ``(A) the regular tuition for a full-time student at the 
     applicable educational institution (as defined in section 
     4968(b)(1)) for academic periods during the taxable year, and
       ``(B) the number of qualified students attending the 
     applicable educational institution full-time during such 
     periods who do not pay any tuition.
       ``(2) Qualified student.--The term `qualified student' 
     means any full-time student if the total income (as defined 
     in section 480 of the Higher Education Act of 1965) for the 
     student's family, determined in accordance with part F of 
     title IV of such Act, does not exceed $150,000 for the 
     taxable year.
       ``(3) Exclusion of third-party scholarships, etc.--A 
     qualified student shall not be taken into account under 
     paragraph (1)(B) if the student's tuition is paid by any 
     person other than the applicable educational institution, 
     including by scholarship, grant, or loan.
       ``(c) Tuition.--For purposes of this section, the term 
     `tuition' does not include--
       ``(1) expenses for room and board, and
       ``(2) expenses described in section 117(b)(2)(B).''.
       (b) Clerical Amendment.--The table of sections for 
     subchapter B of chapter 65 is amended by adding at the end 
     the following new item:

``Sec. 6433. Credit against tax on investment income of private 
              colleges and universities.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2017.
                                 ______
                                 
  SA 1940. Mr. PAUL submitted an amendment intended to be proposed to 
amendment SA 1930 proposed by Mr. McConnell to the bill H.R. 1892, to 
amend title 4, United States Code, to provide for the flying of the 
flag at half-staff in the event of the death of a first responder in 
the line of duty; which was ordered to lie on the table; as follows:

       On page 140, strike line 5 and all that follows through 
     ``Year 2027.--'' on page 141, line 22.

                          ____________________