[Congressional Record Volume 164, Number 107 (Tuesday, June 26, 2018)]
[Senate]
[Page S4433]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3142. Mrs. GILLIBRAND (for herself, Ms. Warren, Ms. Harris, Mr. 
Booker, Mr. Sanders, and Mr. Murphy) submitted an amendment intended to 
be proposed by her to the bill H.R. 2, to provide for the reform and 
continuation of agricultural and other programs of the Department of 
Agriculture through fiscal year 2023, and for other purposes; which was 
ordered to lie on the table; as follows:

       At the end of subtitle A of title IV, add the following:

     SEC. 41__. CALCULATION OF PROGRAM BENEFITS WITH REFERENCE TO 
                   LOW-COST FOOD PLAN.

       (a) Definitions.--Section 3 of the Food and Nutrition Act 
     of 2008 (7 U.S.C. 2012) is amended by adding at the end the 
     following:
       ``(w) Low-Cost Food Plan.--
       ``(1) In general.--The term `low-cost food plan' means the 
     diet required to feed a family of 4 persons, consisting of a 
     man and a woman 19 through 50 years old, a child 6 through 8 
     years old, and a child 9 through 11 years old, at a cost that 
     is in the second quartile of food expenditures for those 
     families in the United States, as determined by the 
     Secretary.
       ``(2) Uniform use for small households including 
     children.--Subject to paragraph (3), the Secretary shall use 
     the cost of the diet determined under paragraph (1) as the 
     basis for uniform allotments for all small households that 
     include 1 or more children not less than 5 and not greater 
     than 17 years old (as determined on the first day of each 
     month), regardless of the composition of such a household.
       ``(3) Adjustments.--In determining the diet under paragraph 
     (1), the Secretary shall--
       ``(A) make household-size adjustments (based on the 
     unrounded cost of the diet), taking into account economies of 
     scale;
       ``(B) make cost adjustments in the diet for the State of 
     Hawaii and the urban and rural parts of the State of Alaska 
     to reflect the cost of food in the State of Hawaii and urban 
     and rural parts of the State of Alaska;
       ``(C) make cost adjustments in the separate low-cost food 
     plans for Guam and the United States Virgin Islands to 
     reflect the cost of food in those States, which shall not 
     exceed the cost of food in the 50 States and the District of 
     Columbia; and
       ``(D) on October 1, 2018, and each October 1 thereafter--
       ``(i) adjust the cost of the diet to reflect the cost of 
     the diet in the preceding June; and
       ``(ii) round the cost determined under clause (i) to the 
     nearest lower dollar increment.''.
       (b) Value of Allotment.--Section 8 of the Food and 
     Nutrition Act of 2008 (7 U.S.C. 2017) is amended--
       (1) by striking the section heading and all that follows 
     through ``(a) The value'' and inserting the following:

     ``SEC. 8. VALUE OF ALLOTMENT.

       ``(a) In General.--
       ``(1) Determination of allotment.--Subject to paragraphs 
     (2) and (3), the value''; and
       (2) in subsection (a)--
       (A) in paragraph (1) (as so designated), by striking 
     ``dollar: Provided, That for households'' and inserting the 
     following: ``dollar.
       ``(2) Minimum allotment.--
       ``(A) In general.--Subject to subparagraph (B), for a 
     household'';
       (B) in paragraph (2) (as so designated), by adding at the 
     end the following:
       ``(B) Small households including children.--For a household 
     of 1 or 2 persons, not fewer than 1 of which is a child not 
     less than 5 and not greater than 17 years old (as determined 
     on the first day of each month), the minimum allotment shall 
     be 8 percent of the cost of the low-cost food plan for a 
     household containing 1 member, as determined by the Secretary 
     under section 3, rounded to the nearest whole dollar 
     increment.''; and
       (C) by adding at the end the following:
       ``(3) Additional allotment for certain households including 
     children.--
       ``(A) In general.--Subject to paragraph (2)(B), in the case 
     of a household that includes 1 or more children not less than 
     5 and not greater than 17 years old (as determined on the 
     first day of each month), a State agency shall issue an 
     additional allotment to the household in an amount (rounded 
     to the nearest lower whole dollar) equal to the sum of each 
     of the amounts determined under subparagraph (B).
       ``(B) Calculation of allotment.--The amount of an 
     additional allotment determined by the Secretary under 
     subparagraph (A) shall be an amount equal to the difference 
     (rounded to the nearest lower whole dollar) between--
       ``(i) the product obtained by multiplying--

       ``(I) the amount determined under paragraph (1), except by 
     substituting `thrifty food plan' in that paragraph with `low-
     cost food plan'; and
       ``(II) the quotient obtained by dividing--

       ``(aa) the number of children described in subparagraph 
     (A); by
       ``(bb) the number of members of the household; and
       ``(ii) the product obtained by multiplying--

       ``(I) the amount determined under paragraph (1); and
       ``(II) the quotient obtained by dividing--

       ``(aa) the number of children described in subparagraph 
     (A); by
       ``(bb) the number of members of the household.''.
       (c) Tolerance Level for Excluding Small Errors.--Section 
     16(c)(1)(A)(ii) of the Food and Nutrition Act of 2008 (7 
     U.S.C. 2025(c)(1)(A)(ii)) is amended--
       (1) in subclause (I), by striking ``for fiscal year 2014, 
     at an amount not greater than $37'' and inserting ``for 
     fiscal year 2018, at an amount not greater than $50''; and
       (2) in subclause (II), by striking ``June 30, 2013'' and 
     inserting ``June 30, 2018'';
       (d) Consolidated Block Grants for Puerto Rico and American 
     Samoa.--Section 19(a)(2)(A) of the Food and Nutrition Act of 
     2008 (7 U.S.C. 2028(a)(2)(A)) is amended--
       (1) in clause (i) by striking ``and'' at the end;
       (2) in clause (ii)--
       (A) by striking ``each fiscal year thereafter'' and 
     inserting ``each of fiscal years 2004 through 2018''; and
       (B) by striking the period at the end and inserting a 
     semicolon; and
       (3) by adding at the end the following:
       ``(iii) for fiscal year 2019, $2,011,992,716; and
       ``(iv) subject to the availability of appropriations under 
     section 18(a), for fiscal year 2020 and each fiscal year 
     thereafter, the amount determined under clause (iii), as 
     adjusted by the percentage by which the thrifty plan has been 
     adjusted under section 3(u)(4) between June 30, 2019, and 
     June 30 of the immediately preceding fiscal year.''.
       (e) Effective Date.--This section and the amendments made 
     by this section take effect on October 1, 2018.
       At the end of subtitle E of title XII, add the following:

     SEC. 125__. GLOBAL INTANGIBLE LOW-TAXED INCOME ON A COUNTRY-
                   BY-COUNTRY BASIS.

       (a) In General.--Section 951A of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following:
       ``(g) Determination of Global Intangible Low-taxed Income 
     on a Country-by-country Rather Than Aggregate Basis.--
       ``(1) In general.--Notwithstanding any other provision of 
     this section, the global intangible low-taxed income of any 
     United States shareholder for any taxable year shall be 
     determined separately with respect to each foreign country by 
     taking into account such shareholder's pro rata share of net 
     CFC tested income and net deemed tangible income return which 
     is properly allocable to such foreign country.
       ``(2) Application.--The Secretary shall take such actions 
     as are necessary to provide for the application of this 
     section, and any provision of this title to which this 
     section relates, on a country-by-country rather than an 
     aggregate basis.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years of foreign corporations 
     beginning after December 31, 2017, and to taxable years of 
     United States shareholders in which or with which such 
     taxable years of foreign corporations end.
                                 ______