[Congressional Record Volume 165, Number 151 (Thursday, September 19, 2019)]
[Senate]
[Pages S5605-S5607]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS
By Mr. DURBIN (for himself, Mr. Brown, Mr. Markey, Mr.
Blumenthal, Mr. Reed, Ms. Hirono, Mr. Wyden, Mrs. Murray, and
Mr. Merkley):
S. 2517. A bill to amend the Internal Revenue Code of 1986 to provide
tax rate parity among all tobacco products, and for other purposes; to
the Committee on Finance.
Mr. DURBIN. Mr. President, I ask unanimous consent that the text of
the bill be printed in the Record.
There being no objection, the text of the bill was ordered to be
printed in the Record, as follows:
S. 2517
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Tobacco Tax Equity Act of
2019''.
SEC. 2. INCREASING EXCISE TAXES ON CIGARETTES AND
ESTABLISHING EXCISE TAX EQUITY AMONG ALL
TOBACCO PRODUCT TAX RATES.
(a) Tax Parity for Roll-your-own Tobacco.--Section 5701(g)
of the Internal Revenue Code of 1986 is amended by striking
``$24.78'' and inserting ``$49.56''.
(b) Tax Parity for Pipe Tobacco.--Section 5701(f) of the
Internal Revenue Code of 1986 is amended by striking
``$2.8311 cents'' and inserting ``$49.56''.
(c) Tax Parity for Smokeless Tobacco.--
(1) Section 5701(e) of the Internal Revenue Code of 1986 is
amended--
(A) in paragraph (1), by striking ``$1.51'' and inserting
``$26.84'';
(B) in paragraph (2), by striking ``50.33 cents'' and
inserting ``$10.74''; and
(C) by adding at the end the following:
``(3) Smokeless tobacco sold in discrete single-use
units.--On discrete single-use units, $100.66 per
thousand.''.
(2) Section 5702(m) of such Code is amended--
(A) in paragraph (1), by striking ``or chewing tobacco''
and inserting ``, chewing tobacco, or discrete single-use
unit'';
(B) in paragraphs (2) and (3), by inserting ``that is not a
discrete single-use unit'' before the period in each such
paragraph; and
(C) by adding at the end the following:
``(4) Discrete single-use unit.--The term `discrete single-
use unit' means any product containing tobacco that--
``(A) is not intended to be smoked; and
``(B) is in the form of a lozenge, tablet, pill, pouch,
dissolvable strip, or other discrete single-use or single-
dose unit.''.
(d) Tax Parity for Small Cigars.--Paragraph (1) of section
5701(a) of the Internal Revenue Code of 1986 is amended by
striking ``$50.33'' and inserting ``$100.66''.
(e) Tax Parity for Large Cigars.--
(1) In general.--Paragraph (2) of section 5701(a) of the
Internal Revenue Code of 1986 is amended by striking ``52.75
percent'' and all that follows through the period and
inserting the following: ``$49.56 per pound and a
proportionate tax at the like rate on all fractional parts of
a pound but not less than 10.066 cents per cigar.''.
(2) Guidance.--The Secretary of the Treasury, or the
Secretary's delegate, may issue guidance regarding the
appropriate method for determining the weight of large cigars
for purposes of calculating the applicable tax under section
5701(a)(2) of the Internal Revenue Code of 1986.
(f) Tax Parity for Roll-your-own Tobacco and Certain
Processed Tobacco.--Subsection (o) of section 5702 of the
Internal Revenue Code of 1986 is amended by inserting ``, and
includes processed tobacco that is removed for delivery or
delivered to a person other than a person with a permit
provided under section 5713, but does not include removals of
processed tobacco for exportation'' after ``wrappers
thereof''.
(g) Clarifying Tax Rate for Other Tobacco Products.--
(1) In general.--Section 5701 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new
subsection:
``(i) Other Tobacco Products.--Any product not otherwise
described under this section that has been determined to be a
tobacco product by the Food and Drug Administration through
its authorities under the Family Smoking Prevention and
Tobacco Control Act shall be taxed at a level of tax
equivalent to the tax rate for cigarettes on an estimated per
use basis as determined by the Secretary.''.
(2) Establishing per use basis.--For purposes of section
5701(i) of the Internal Revenue Code of 1986, not later than
12 months after the later of the date of the enactment of
this Act or the date that a product has been determined to be
a tobacco product by the Food and Drug Administration, the
Secretary of the Treasury (or the Secretary of the Treasury's
delegate) shall issue final regulations establishing the
level of tax for such product that is equivalent to the tax
rate for cigarettes on an estimated per use basis.
(h) Clarifying Definition of Tobacco Products.--
(1) In general.--Subsection (c) of section 5702 of the
Internal Revenue Code of 1986 is amended to read as follows:
``(c) Tobacco Products.--The term `tobacco products'
means--
``(1) cigars, cigarettes, smokeless tobacco, pipe tobacco,
and roll-your-own tobacco, and
``(2) any other product subject to tax pursuant to section
5701(i).''.
(2) Conforming amendments.--Subsection (d) of section 5702
of such Code is amended by striking ``cigars, cigarettes,
smokeless tobacco, pipe tobacco, or roll-your-own tobacco''
each place it appears and inserting ``tobacco products''.
(i) Increasing Tax on Cigarettes.--
(1) Small cigarettes.--Section 5701(b)(1) of such Code is
amended by striking ``$50.33'' and inserting ``$100.66''.
(2) Large cigarettes.--Section 5701(b)(2) of such Code is
amended by striking ``$105.69'' and inserting ``$211.38''.
(j) Tax Rates Adjusted for Inflation.--Section 5701 of such
Code, as amended by subsection (g), is amended by adding at
the end the following new subsection:
``(j) Inflation Adjustment.--
``(1) In general.--In the case of any calendar year
beginning after 2019, the dollar amounts provided under this
chapter shall each be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined under
section 1(f)(3) for the calendar year, determined by
substituting `calendar year 2018' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
``(2) Rounding.--If any amount as adjusted under paragraph
(1) is not a multiple of $0.01, such amount shall be rounded
to the next highest multiple of $0.01.''.
(k) Floor Stocks Taxes.--
(1) Imposition of tax.--On tobacco products manufactured in
or imported into the United States which are removed before
any tax increase date and held on such date for sale by any
person, there is hereby imposed a tax in an amount equal to
the excess of--
(A) the tax which would be imposed under section 5701 of
the Internal Revenue Code of 1986 on the article if the
article had been removed on such date, over
(B) the prior tax (if any) imposed under section 5701 of
such Code on such article.
(2) Credit against tax.--Each person shall be allowed as a
credit against the taxes imposed by paragraph (1) an amount
equal to $500. Such credit shall not exceed the amount of
taxes imposed by paragraph (1) on such date for which such
person is liable.
(3) Liability for tax and method of payment.--
(A) Liability for tax.--A person holding tobacco products
on any tax increase date to which any tax imposed by
paragraph (1) applies shall be liable for such tax.
(B) Method of payment.--The tax imposed by paragraph (1)
shall be paid in such manner as the Secretary shall prescribe
by regulations.
(C) Time for payment.--The tax imposed by paragraph (1)
shall be paid on or before the date that is 120 days after
the effective date of the tax rate increase.
(4) Articles in foreign trade zones.--Notwithstanding the
Act of June 18, 1934 (commonly known as the Foreign Trade
Zone Act, 48 Stat. 998, 19 U.S.C. 81a et seq.), or any other
provision of law, any article which is located in a foreign
trade zone on any tax increase date shall be subject to the
tax imposed by paragraph (1) if--
(A) internal revenue taxes have been determined, or customs
duties liquidated, with respect to such article before such
date pursuant to a request made under the 1st proviso of
section 3(a) of such Act, or
(B) such article is held on such date under the supervision
of an officer of the United States Customs and Border
Protection of the Department of Homeland Security pursuant to
the 2d proviso of such section 3(a).
(5) Definitions.--For purposes of this subsection--
(A) In general.--Any term used in this subsection which is
also used in section 5702 of such Code shall have the same
meaning as such term has in such section.
(B) Tax increase date.--The term ``tax increase date''
means the effective date of any increase in any tobacco
product excise tax rate pursuant to the amendments made by
this section (other than subsection (j) thereof).
(C) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury or the Secretary's delegate.
(6) Controlled groups.--Rules similar to the rules of
section 5061(e)(3) of such Code shall apply for purposes of
this subsection.
(7) Other laws applicable.--All provisions of law,
including penalties, applicable with respect to the taxes
imposed by section 5701 of such Code shall, insofar as
applicable and not inconsistent with the provisions of this
subsection, apply to the floor stocks taxes imposed by
paragraph (1), to the same extent as if such taxes were
imposed by such section 5701. The Secretary may treat any
person who bore the ultimate burden of the tax imposed by
paragraph (1) as the person to whom a credit or refund under
such provisions may be allowed or made.
(l) Effective Dates.--
[[Page S5606]]
(1) In general.--Except as provided in paragraphs (2)
through (4), the amendments made by this section shall apply
to articles removed (as defined in section 5702(j) of the
Internal Revenue Code of 1986) after the last day of the
month which includes the date of the enactment of this Act.
(2) Discrete single-use units and processed tobacco.--The
amendments made by subsections (c)(1)(C), (c)(2), and (f)
shall apply to articles removed (as defined in section
5702(j) of the Internal Revenue Code of 1986) after the date
that is 6 months after the date of the enactment of this Act.
(3) Large cigars.--The amendments made by subsection (e)
shall apply to articles removed after December 31, 2019.
(4) Other tobacco products.--The amendments made by
subsection (g)(1) shall apply to products removed after the
last day of the month which includes the date that the
Secretary of the Treasury (or the Secretary of the Treasury's
delegate) issues final regulations establishing the level of
tax for such product.
______
By Mr. DURBIN (for himself and Mr. Braun):
S. 2518. A bill to amend title 49, United States Code, to establish
an Assistant Secretary for Rural Economic Investment and an Office of
Rural Economic Investment, to ensure that rural communities are
adequately represented in Federal decisionmaking for transportation
policy, and for other purposes; to the Committee on Commerce, Science,
and Transportation.
Mr. DURBIN. Mr. President, I ask unanimous consent that the text of
the bill be printed in the Record.
There being no objection, the text of the bill was ordered to be
printed in the Record, as follows:
S. 2518
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Rural Economic
Infrastructure Equity Act of 2019''.
SEC. 2. RURAL ECONOMIC INVESTMENT.
(a) Definitions.--In this section:
(1) Department.--The term ``Department'' means the
Department of Transportation.
(2) Relevant congressional committees.--The term ``relevant
congressional committees'' means--
(A) the Committee on Transportation and Infrastructure of
the House of Representatives;
(B) the Committee on Energy and Commerce of the House of
Representatives;
(C) the Committee on Environment and Public Works of the
Senate;
(D) the Committee on Commerce, Science, and Transportation
of the Senate;
(E) the Committee on Banking, Housing, and Urban Affairs of
the Senate;
(F) the Subcommittee on Transportation, Housing and Urban
Development, and Related Agencies of the Committee on
Appropriations of the House of Representatives; and
(G) the Subcommittee on Transportation, Housing and Urban
Development, and Related Agencies of the Committee on
Appropriations of the Senate.
(3) Secretary.--The term ``Secretary'' means the Secretary
of Transportation.
(b) Establishment.--
(1) In general.--Section 102 of title 49, United States
Code, is amended--
(A) in subsection (a), by inserting ``(referred to in this
section as the `Department')'' after ``Department of
Transportation'';
(B) in subsection (e)(1)--
(i) in the matter preceding subparagraph (A), by striking
``6'' and inserting ``7'';
(ii) in subparagraph (C), by striking ``and'' at the end;
(iii) by redesignating subparagraph (D) as subparagraph
(E); and
(iv) by inserting after subparagraph (C) the following:
``(D) an Assistant Secretary for Rural Economic Investment,
who shall be appointed by the Secretary; and'';
(C) in subsection (f)(1), by striking ``Department of
Transportation'' each place it appears and inserting
``Department'';
(D) by redesignating subsection (h) as subsection (i); and
(E) by inserting after subsection (g) the following:
``(h) Office of Rural Economic Investment.--
``(1) In general.--There is established in the Department
an Office of Rural Economic Investment (referred to in this
subsection as the `Office').
``(2) Leadership.--The head of the Office shall be the
Assistant Secretary for Rural Economic Investment (referred
to in this subsection as the `Assistant Secretary'), who
shall report directly to the Secretary.
``(3) Mission and goals.--The mission and goals of the
Office shall be to coordinate with other offices and agencies
within the Department and with other Federal agencies--
``(A) to ensure that the unique needs and attributes of
rural transportation, involving all modes, are fully
addressed and prioritized during the development and
implementation of transportation policies, programs, and
activities within the Department;
``(B) to improve coordination of Federal transportation
policies, programs, and activities within the Department in a
manner that expands economic development in rural communities
and regions, and to provide recommendations for improvement,
including additional reorganization and realignments;
``(C) to expand Federal transportation infrastructure
investment in rural communities, including by providing
recommendations for changes in formula funds or other
existing funding distribution patterns;
``(D) to use innovation to resolve local and regional
transportation challenges faced by rural communities;
``(E) to promote and improve planning and coordination
among rural areas to maximize the unique competitive
advantage in those areas while avoiding duplicative Federal,
State and local investments; and
``(F) to ensure that all rural communities lacking
resources receive proactive outreach, education, and
technical assistance to improve access to Federal
transportation programs.
``(4) Duties of assistant secretary.--The Assistant
Secretary shall--
``(A) provide information and outreach to rural communities
concerning the availability and eligibility requirements of
participating in programs of the Department;
``(B) help rural communities identify competitive economic
advantages and avoid duplicative transportation investments
in order to ensure continued economic growth;
``(C) serve as a resource for assisting rural communities
with respect to Federal transportation programs;
``(D) ensure and coordinate a routine rural consultation on
the development of policies, programs, and activities of the
Department;
``(E) serve as an advocate within the Department on behalf
of rural communities; and
``(F) work in coordination with the Department of
Agriculture, the Department of Health and Human Services, the
Department of Commerce, the Federal Communications
Commission, and other Federal agencies, as the Secretary
determines to be appropriate, in carrying out the
responsibilities of the Assistant Secretary.
``(5) Contracts and agreements.--For the purpose of
carrying out the mission and goals of the Office under
paragraph (3) and the duties of the Assistant Secretary under
paragraph (4), the Assistant Secretary may enter into
contracts, cooperative agreements, and other agreements as
necessary, including with research centers, institutions of
higher education, States, units of local government,
nonprofit organizations, or a combination of any of those
entities--
``(A) to conduct research on transportation investments
that promote rural economic development;
``(B) to solicit information in the development of policy,
programs, and activities of the Department that can improve
infrastructure investment and economic development in rural
areas;
``(C) to develop educational and outreach materials,
including the conduct of workshops, courses, and certified
training for rural communities and regions that can further
the mission and goals of the Office and the Department; and
``(D) to carry out any other activities, as determined by
the Secretary to be appropriate.
``(6) Employees.--The Secretary shall ensure that not more
than 4 full-time equivalent employees are assigned to the
Office.
``(7) Applicability.--In carrying out the mission and goals
of the Office under paragraph (3) and the duties of the
Assistant Secretary under paragraph (4), the Assistant
Secretary shall consider as rural any area considered to be a
rural area under a Federal transportation program of the
Department.''.
(2) Council on credit and finance.--Section 117(b)(1) of
title 49, United States Code, is amended by adding at the end
the following:
``(I) The Assistant Secretary for Rural Economic
Investment.''.
(c) Reorganization Proposal.--
(1) In general.--The Secretary, in consultation with the
relevant congressional committees, shall develop a proposed
reorganization of the functions of the Department to ensure
improved coordination and prioritization of programs and
services that promote rural infrastructure investment,
expansion, equity, and economic development.
(2) Report.--Not later than 180 days after the date of
enactment of this Act, the Secretary shall submit to the
relevant congressional committees a report that describes the
proposed reorganization plan under paragraph (1).
(d) Rural Consultation.--
(1) Requirement.--
(A) In general.--Not later than 1 year after the date of
enactment of this Act, each office and agency within the
Department shall develop and implement a process to ensure
meaningful and timely input from rural stakeholders during
the development of any regulation, guidance, or policy that
would have substantial direct effects on 1 or more rural
areas.
(B) Consultation.--To the maximum extent practicable and in
accordance with applicable Federal law, an office or agency
of the Department shall not promulgate a regulation, issue
guidance, or implement a policy
[[Page S5607]]
described in subparagraph (A) unless the office or agency--
(i) consults with rural stakeholders before developing the
proposed regulation;
(ii) publishes in the Federal Register a summary rural
impact statement, which shall consist of--
(I) a description of the consultation with rural
stakeholders on the regulation, guidance, or policy;
(II) a summary of any concerns raised by the rural
stakeholders;
(III) a description of the extent to which concerns
referred to in subclause (II) have been alleviated; and
(IV) a description of why the regulation, guidance, or
policy is needed; and
(iii) submits to the Director of the Office of Management
and Budget--
(I) the summary rural impact statement described in clause
(ii); and
(II) on request of the Director, any written communications
submitted to the office or agency from rural stakeholders.
(2) Designation.--Not later than 180 days after the date of
enactment of this Act, each office and agency within the
Department shall designate an official within that office or
agency to serve as the official with principal responsibility
for the implementation of this subsection.
(e) Advisory Committee.--
(1) In general.--The Secretary shall establish a rural
transportation advisory council (referred to in this
subsection as the ``advisory council'') to consult with and
advise the Office of Rural Economic Investment.
(2) Membership.--The Secretary shall appoint members to the
advisory council in a manner that ensures that the geographic
and economic diversity of rural regions of the United States
are represented.
(3) Meetings.--The advisory council shall meet not less
than twice per year, as determined by the Secretary.
(4) Duties.--The advisory council shall--
(A) advise the Office of Rural Economic Investment on
issues related to rural needs relating to Federal
transportation programs;
(B) develop recommendations for any changes to Federal law,
regulations, internal Department guidance, or other measures
that would eliminate barriers for rural access or improve
rural equity in transportation investments;
(C) examine methods of maximizing the number of
opportunities for assistance for rural areas under Federal
transportation programs, including expanded outreach and
technical assistance;
(D) examine methods of encouraging intergovernmental and
local resource cooperation to mitigate duplicative
investments in key regions and improve the efficiencies in
the delivery of Federal transportation programs;
(E) evaluate other methods of creating new opportunities
for rural regions; and
(F) address any other relevant issues as the Secretary
determines to be appropriate.
______
By Mr. KAINE (for himself and Ms. Hassan):
S. 2521. A bill to award grants for the recruitment, retention, and
advancement of direct care workers; to the Committee on Health,
Education, Labor, and Pensions.
Mr. KAINE. Mr. President. As our Nation ages, we face a growing need
for direct care professionals to care for older adults and people with
disabilities. The U.S. Census Bureau projects the number of people aged
65 and older to more than double between 2015 and 2060, from nearly 48
million to 98 million. Approximately 61 million Americans are currently
living with a disability. By 2024, 5 .2 million direct care workers
will be needed across all care settings.
Direct care workers, such as home health aides and nursing
assistants, are the backbone of the long-term care workforce, providing
daily assistance to millions of older Americans, people with
disabilities, and others with chronic care needs. Direct care workers
help ensure that older Americans and people with disabilities receive
the critical care they need while remaining active members of their
communities. However, direct care workers are often paid low wages and
may face poor working conditions and economic insecurity. The majority
of direct care workers are women and people of color. Some direct care
workers do not have education beyond high school and lack access to a
career pathway or advanced training. Twenty-four percent of home care
workers live below the Federal poverty level and 52 percent of direct
care workers rely on some form of public assistance to support
themselves and their families.
Today, I am pleased to introduce the Direct Creation, Advancement,
and Retention of Employment Opportunity Act, or Direct CARE Opportunity
Act, with Senator Hassan. I am proud to have partnered with my friend
and colleague in the Virginia delegation Chairman Bobby Scott on this
bill, who has also introduced the bill today in the House of
Representatives. The Direct CARE Opportunity Act provides support for
strategies to recruit, retain, and advance the direct care workforce
pipeline. Our legislation would support the implementation of models
and strategies to train more people in the direct care field, while
allowing for local and regional innovation to address workforce
shortages. We encourage retention and career advancement in a high-
demand field where workers carry a large emotional burden and face
barriers to economic mobility. Our legislation responds to the needs of
our growing aging population, allowing older Americans, people with
disabilities, and those with chronic illnesses to remain in their
communities while receiving critical care and support, helping prevent
costlier institutional care.
I urge my colleagues on both sides of the aisle to see the Direct
CARE Opportunity Act as a chance to invest in the professionals who
care for millions of vulnerable Americans every day, ensuring they live
with dignity and independence.
______
By Mr. DURBIN (for himself, Ms. Duckworth, Mr. Booker, and Ms.
Hirono):
S. 2523. A bill to amend section 455(m) of the Higher Education Act
of 1965 in order to allow adjunct faculty members to qualify for public
service loan forgiveness; to the Committee on Health, Education, Labor,
and Pensions.
Mr. DURBIN. Mr. President, I ask unanimous consent that the text of
the bill be printed in the Record.
There being no objection, the text of the bill was ordered to be
printed in the Record, as follows:
S. 2523
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Adjunct Faculty Loan
Fairness Act of 2019''.
SEC. 2. LOAN FORGIVENESS FOR ADJUNCT FACULTY.
Section 455(m)(3)(B)(ii) of the Higher Education Act of
1965 (20 U.S.C. 1087e(m)(3)(B)(ii)) is amended--
(1) by striking ``teaching as'' and inserting the
following: ``teaching--
``(I) as'';
(2) by striking ``, foreign language faculty, and part-time
faculty at community colleges), as determined by the
Secretary.'' and inserting ``and foreign language faculty),
as determined by the Secretary; or''; and
(3) by adding at the end the following:
``(II) as a part-time faculty member or instructor who--
``(aa) teaches not less than 1 course at an institution of
higher education (as defined in section 101(a)), a
postsecondary vocational institution (as defined in section
102(c)), or a Tribal College or University (as defined in
section 316(b)); and
``(bb) is not employed on a full-time basis by any other
employer.''.
____________________