[Congressional Record Volume 166, Number 113 (Thursday, June 18, 2020)]
[Senate]
[Pages S3102-S3106]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTION
By Mr. THUNE (for himself and Mr. Brown):
S. 3995. A bill to limit the authority of States or other taxing
jurisdictions to tax certain income of employees for employment duties
performed in other States or taxing jurisdictions, and for other
purposes; to the Committee on Finance.
Mr. THUNE. 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. 3995
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
[[Page S3103]]
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Remote and Mobile Worker
Relief Act of 2020''.
SEC. 2. LIMITATIONS ON WITHHOLDING AND TAXATION OF EMPLOYEE
INCOME.
(a) In General.--No part of the wages or other remuneration
earned by an employee who performs employment duties in more
than one taxing jurisdiction shall be subject to income tax
in any taxing jurisdiction other than--
(1) the taxing jurisdiction of the employee's residence;
and
(2) the taxing jurisdiction within which the employee is
present and performing employment duties for more than 30
days during the calendar year in which the wages or other
remuneration is earned.
(b) Wages or Other Remuneration.--Wages or other
remuneration earned in any calendar year shall not be subject
to income tax withholding and reporting requirements with
respect to any taxing jurisdiction unless the employee is
subject to income tax in such taxing jurisdiction under
subsection (a). Income tax withholding and reporting
requirements under subsection (a)(2) shall apply to wages or
other remuneration earned as of the commencement date of
employment duties in the taxing jurisdiction during the
calendar year.
(c) Operating Rules.--For purposes of determining penalties
related to an employer's income tax withholding and reporting
requirements with respect to any taxing jurisdiction--
(1) an employer may rely on an employee's annual
determination of the time expected to be spent by such
employee in the taxing jurisdictions in which the employee
will perform duties absent--
(A) the employer's actual knowledge of fraud by the
employee in making the determination; or
(B) collusion between the employer and the employee to
evade tax;
(2) except as provided in paragraph (3), if records are
maintained by an employer in the regular course of business
that record the location of an employee, such records shall
not preclude an employer's ability to rely on an employee's
determination under paragraph (1); and
(3) notwithstanding paragraph (2), if an employer, at its
sole discretion, maintains a time and attendance system that
tracks where the employee performs duties on a daily basis,
data from the time and attendance system shall be used
instead of the employee's determination under paragraph (1).
(d) Definitions and Special Rules.--For purposes of this
Act:
(1) Day.--
(A) Except as provided in subparagraph (B), an employee is
considered present and performing employment duties within a
taxing jurisdiction for a day if the employee performs more
of the employee's employment duties within such taxing
jurisdiction than in any other taxing jurisdiction during a
day.
(B) If an employee performs employment duties in a resident
taxing jurisdiction and in only one nonresident taxing
jurisdiction during one day, such employee shall be
considered to have performed more of the employee's
employment duties in the nonresident taxing jurisdiction than
in the resident taxing jurisdiction for such day.
(C) For purposes of this paragraph, the portion of the day
during which the employee is in transit shall not be
considered in determining the location of an employee's
performance of employment duties.
(2) Employee.--The term ``employee'' has the same meaning
given to it by the taxing jurisdiction in which the
employment duties are performed, except that the term
``employee'' shall not include a professional athlete,
professional entertainer, qualified production employee, or
certain public figures.
(3) Professional athlete.--The term ``professional
athlete'' means a person who performs services in a
professional athletic event, provided that the wages or other
remuneration are paid to such person for performing services
in his or her capacity as a professional athlete.
(4) Professional entertainer.--The term ``professional
entertainer'' means a person of prominence who performs
services in the professional performing arts for wages or
other remuneration on a per-event basis, provided that the
wages or other remuneration are paid to such person for
performing services in his or her capacity as a professional
entertainer.
(5) Qualified production employee.--The term ``qualified
production employee'' means a person who performs production
services of any nature directly in connection with a taxing
jurisdiction qualified, certified or approved film,
television or other commercial video production for wages or
other remuneration, provided that the wages or other
remuneration paid to such person are qualified production
costs or expenditures under such taxing jurisdiction's
qualified, certified or approved film incentive program, and
that such wages or other remuneration must be subject to
withholding under such film incentive program as a condition
to treating such wages or other remuneration as a qualified
production cost or expenditure.
(6) Certain public figures.--The term ``certain public
figures'' means persons of prominence who perform services
for wages or other remuneration on a per-event basis,
provided that the wages or other remuneration are paid to
such person for services provided at a discrete event, in the
nature of a speech, public appearance, or similar event.
(7) Employer.--The term ``employer'' has the meaning given
such term in section 3401(d) of the Internal Revenue Code of
1986 (26 U.S.C. 3401(d)), unless such term is defined by the
taxing jurisdiction in which the employee's employment duties
are performed, in which case the taxing jurisdiction's
definition shall prevail.
(8) Taxing jurisdiction.--The term ``taxing jurisdiction''
means any of the several States, the District of Columbia, or
any territory or possession of the United States, any
municipality, city, county, township, parish, transportation
district, or assessment jurisdiction, or any other political
subdivision within the territorial limits of the United
States with the authority to impose a tax, charge, or fee.
(9) Time and attendance system.--The term ``time and
attendance system'' means a system in which--
(A) the employee is required on a contemporaneous basis to
record his work location for every day worked outside of the
taxing jurisdiction in which the employee's employment duties
are primarily performed; and
(B) the system is designed to allow the employer to
allocate the employee's wages for income tax purposes among
all taxing jurisdictions in which the employee performs
employment duties for such employer.
(10) Wages or other remuneration.--The term ``wages or
other remuneration'' may be limited by the taxing
jurisdiction in which the employment duties are performed.
(e) Adjustment During Coronavirus Pandemic.--With respect
to calendar year 2020, in the case of any employee who
performs employment duties in any taxing jurisdiction other
than the taxing jurisdiction of the employee's residence
during such year as a result of the COVID-19 public health
emergency, subsection (a)(2) shall be applied by substituting
``90 days'' for ``30 days''.
SEC. 3. STATE AND LOCAL TAX CERTAINTY.
(a) Status of Employees During Covered Period.--
Notwithstanding section 2(a)(2) or any provision of law of a
taxing jurisdiction, with respect to any employee who is
working remotely within such taxing jurisdiction during the
covered period--
(1) except as provided under paragraph (2), any wages
earned by such employee during such period shall be deemed to
have been earned at the primary work location of such
employee; and
(2) if an employer, at its sole discretion, maintains a
system that tracks where such employee performs duties on a
daily basis, wages earned by such employee may, at the
election of such employer, be treated as earned at the
location in which such duties were remotely performed.
(b) Status of Businesses During Covered Period.--
Notwithstanding any provision of law of a taxing
jurisdiction--
(1) in the case of an out-of-state business which has any
employees working remotely within such jurisdiction during
the covered period, the duties performed by such employees
within such jurisdiction during such period shall not be
sufficient to create any nexus or establish any minimum
contacts or level of presence that would otherwise subject
such business to any registration, taxation, or other related
requirements for businesses operating within such
jurisdiction; and
(2) except as provided under subsection (a)(2), with
respect to any tax imposed by such taxing jurisdiction which
is determined, in whole or in part, based on net or gross
receipts or income, for purposes of apportioning or sourcing
such receipts or income, any duties performed by an employee
of an out-of-state business while working remotely during the
covered period--
(A) shall be disregarded with respect to any filing
requirements for such tax; and
(B) shall be apportioned and sourced to the tax
jurisdiction which includes the primary work location of such
employee.
(c) Definitions.--For purposes of this section--
(1) Covered period.--The term ``covered period'' means,
with respect to any employee working remotely, the period--
(A) beginning on the date on which such employee began
working remotely; and
(B) ending on the earlier of--
(i) the date on which the employer allows, at the same
time--
(I) such employee to return to their primary work location;
and
(II) not less than 90 percent of their permanent workforce
to return to such work location; or
(ii) December 31, 2020.
(2) Employee.--The term ``employee'' has the same meaning
given to it by the taxing jurisdiction in which the
employment duties are performed.
(3) Employer.--The term ``employer'' has the same meaning
given such term under section 2(d)(7).
(4) Out-of-state business.--The term ``out-of-state
business'' means, with respect to any tax jurisdiction, any
business entity which, excepting any employees of such
business who are working remotely within such jurisdiction
during the covered period, would not otherwise be subject to
any tax filing requirements under the existing law of such
taxing jurisdiction.
(5) Primary work location.--The term ``primary work
location'' means, with respect to an employee, the address of
the employer where the employee is regularly assigned to work
when such employee is not working remotely during the covered
period.
[[Page S3104]]
(6) Taxing jurisdiction.--The term ``taxing jurisdiction''
has the same meaning given such term under section 2(d)(8).
(7) Wages.--The term ``wages'' means all wages and other
remuneration paid to an employee that are subject to tax or
withholding requirements under the law of the taxing
jurisdiction in which the employment duties are deemed to be
performed under subsection (a) during the covered period.
(8) Working remotely.--The term ``working remotely'' means
the performance of duties by an employee at a location other
than the primary work location of such employee at the
direction of their employer due to conditions resulting from
the public health emergency relating to the virus SARS-CoV-2
or coronavirus disease 2019 (referred to in this paragraph as
``COVID-19''), including--
(A) to comply with any government order relating to COVID-
19;
(B) to prevent the spread of COVID-19; and
(C) due to the employee or a member of the employee's
family contracting COVID-19.
(d) Preservation of Authority of Taxing Jurisdictions.--
This section shall not be construed as modifying, impairing,
superseding, or authorizing the modification, impairment, or
supersession of the law of any taxing jurisdiction pertaining
to taxation except as expressly provided in subsections (a)
through (c).
SEC. 4. EFFECTIVE DATE; APPLICABILITY.
(a) Effective Date.--This Act shall apply to calendar years
beginning after December 31, 2019.
(b) Applicability.--This Act shall not apply to any tax
obligation that accrues before January 1, 2020.
______
By Mr. PORTMAN (for himself, Mr. Carper, Mr. Barrasso, Mrs.
Blackburn, Mr. Braun, Mr. Coons, Ms. Cortez Masto, Ms. Hassan,
Mr. Hawley, Mr. Manchin, Mr. Risch, Mr. Rubio, Mr. Scott of
Florida, Mrs. Shaheen, and Mr. Tillis):
S. 3997. A bill to strengthen the security and integrity of the
United States scientific and research enterprise; to the Committee on
Homeland Security and Governmental Affairs.
Mr. PORTMAN. Mr. President, I am here on the floor to talk about a
significant step forward in holding China accountable for not playing
by the rules. Today, after months of work, we are introducing
bipartisan legislation called the Safeguarding American Innovation Act
that will help crack down on the rampant theft of U.S. taxpayer-funded
research and innovation at America's colleges and universities by
foreign governments like China. It's outrageous, and it has to stop.
At the Permanent Subcommittee on Investigations, which I chair, we
conducted a bipartisan year-long investigation in 2019 into how China
has used so-called talent recruitment programs, most notably its
Thousand Talents Plan, to steal U.S. taxpayer-funded research. The
Chinese Communist Party has systematically targeted the most promising
U.S. research and researchers, and then paid these grant recipients to
take their taxpayer-funded research to China. That research and
technology often ends up going directly to China to help fuel the rise
of its military and economy. Part of the reason it's gone on so long,
frankly, is because we've been asleep at the switch. That's starting to
change in the wake of our Subcommittee investigation.
Right now, our law enforcement officials and other federal entities
are working to hold China accountable for this IP theft problem but are
limited in the actions they can take under current law. All of the
arrests they've made so far have been about peripheral financial crimes
like wire fraud and tax evasion, not the core issue of taking American
taxpayer-paid research to benefit China. Why? Because they don't have
the legal ability to address the root causes of this problem.
That changes today. Along with my Democratic counterpart on the
Subcommittee, Tom Carper from Delaware, we are introducing the
bipartisan Safeguarding American Innovation Act to empower the
government to protect our research enterprise while keeping it open and
transparent.
First, our bill makes it a crime failing to disclose their foreign
ties on federal grant applications, which, shockingly, it currently
isn't.
It requires the Office of Management and Budget, OMB, to streamline
and coordinate grant-making between the federal agencies so there's
needed accountability and transparency when it comes to tracking the
billions of dollars of taxpayer-funded grant money that's being
distributed.
It also allows the State Department to deny visas to foreign
researchers who we know are seeking to steal research and IP by
exploiting exemptions in our export control laws. This may surprise
you, but the State Department can't do that now. Career foreign service
officers, employees at the State Department, have asked us to provide
this authority.
Our bill also requires research institutions and universities to
provide the State Department basic information about the sensitive
technologies that a foreign researcher will have access to.
And our bill ensures transparency by requiring universities to report
any foreign gift of $50,000 or more and empowering the Department of
Education to fine universities that repeatedly fail to disclose these
gifts.
Rather than just pointing the finger at China, we ought to be looking
at our own government and our own institutions and doing a better job
here. Until we start to get our own house in order and take a firmer
stance on foreign influence here in this country, we're not going to
see much improvement. That's what this legislation does. In turn, I
think showing that we're serious about fixing our own vulnerabilities
will send a firm but fair signal to China--and other adversaries
looking to take advantage of our research enterprise--to change their
behavior. I encourage my colleagues to support this bipartisan effort.
I yield back.
______
By Mr. DURBIN (for himself and Ms. Duckworth):
S. 4002. A bill to amend the Servicemembers Civil Relief Act to
extend the interest rate limitation on debt entered into during
military service to debt incurred during military service to
consolidate or refinance student loans incurred before military
service; to the Committee on Veterans' Affairs.
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. 4002
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 ``Servicemember Student Loan
Affordability Act of 2020''.
SEC. 2. INTEREST RATE LIMITATION ON DEBT ENTERED INTO DURING
MILITARY SERVICE TO CONSOLIDATE OR REFINANCE
STUDENT LOANS INCURRED BEFORE MILITARY SERVICE.
(a) In General.--Subsection (a) of section 207 of the
Servicemembers Civil Relief Act (50 U.S.C. 3937) is amended--
(1) in paragraph (1), by inserting ``on debt incurred
before service'' after ``Limitation to 6 percent'';
(2) by redesignating paragraphs (2) and (3) as paragraphs
(3) and (4), respectively;
(3) by inserting after paragraph (1) the following new
paragraph (2):
``(2) Limitation to 6 percent on debt incurred during
service to consolidate or refinance student loans incurred
before service.--An obligation or liability bearing interest
at a rate in excess of 6 percent per year that is incurred by
a servicemember, or the servicemember and the servicemember's
spouse jointly, during military service to consolidate or
refinance one or more student loans incurred by the
servicemember before such military service shall not bear an
interest at a rate in excess of 6 percent during the period
of military service.'';
(4) in paragraph (3), as redesignated by paragraph (2) of
this subsection, by inserting ``or (2)'' after ``paragraph
(1)''; and
(5) in paragraph (4), as so redesignated, by striking
``paragraph (2)'' and inserting ``paragraph (3)''.
(b) Implementation of Limitation.--Subsection (b) of such
section is amended--
(1) in paragraph (1)(A), by striking ``the interest rate
limitation in subsection (a)'' and inserting ``an interest
rate limitation in paragraph (1) or (2) of subsection (a)'';
and
(2) in paragraph (2)--
(A) in the paragraph heading, by striking ``effective as of
date of order to active duty'' and inserting ``effective
date''; and
(B) by inserting before the period at the end the
following: ``in the case of an obligation or liability
covered by subsection (a)(1), or as of the date the
servicemember (or servicemember and spouse jointly) incurs
the obligation or liability concerned under subsection
(a)(2)''.
(c) Student Loan Defined.--Subsection (d) of such section
is amended by adding at the end the following new paragraph:
``(3) Student loan.--The term `student loan' means the
following:
``(A) A Federal student loan made, insured, or guaranteed
under title IV of the Higher Education Act of 1965 (20 U.S.C.
1070 et seq.).
``(B) A private student loan as that term is defined
section 140(a) of the Truth in Lending Act (15 U.S.C.
1650(a)).''.
[[Page S3105]]
______
By Mr. THUNE:
S. 4015. A bill to provide funds to assess the availability,
accelerate the deployment, and improve the sustainability of advanced
communications services and communications infrastructure in rural
America, and for other purposes; to the Committee on Commerce, Science,
and Transportation.
Mr. THUNE. 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. 4015
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 Connectivity
Advancement Program Act of 2020''.
SEC. 2. DEPOSIT OF SPECTRUM AUCTION PROCEEDS IN RURAL
BROADBAND ASSESSMENT AND DEPLOYMENT FUND.
Section 309(j)(8) of the Communications Act of 1934 (47
U.S.C. 309(j)(8)) is amended--
(1) in subparagraph (A), by striking ``and (G)'' and
inserting ``(G), and (H)''; and
(2) by adding at the end the following:
``(H) Assessment and deployment set-aside.--
``(i) In general.--Notwithstanding subparagraph (A), and
except as provided in subparagraphs (B), (D), (E), (F), and
(G), 10 percent of the net proceeds from each use of a system
of competitive bidding under this subsection completed before
September 30, 2022, shall be deposited in the Rural Broadband
Assessment and Deployment Fund established under section 3 of
the Rural Connectivity Advancement Program Act of 2020.
``(ii) Net proceeds defined.--For purposes of this
subparagraph, the term `net proceeds', with respect to the
use of a system of competitive bidding, means the proceeds
remaining after subtracting all auction-related expenditures,
including--
``(I) relocation payments, including accelerated relocation
payments;
``(II) payments to incumbent licensees for the
relinquishment of all or a portion of the spectrum usage
rights of those licensees;
``(III) costs associated with the reallocation of spectrum,
whether on an exclusive or shared use basis;
``(IV) relocation or sharing costs, including for planning
for relocation or sharing; and
``(V) bidding credits.''.
SEC. 3. DIRECTION AND USE OF RURAL BROADBAND ASSESSMENT AND
DEPLOYMENT FUND PROCEEDS.
(a) Definitions.--In this subsection--
(1) the term ``Commission'' means the Federal
Communications Commission; and
(2) the term ``high-cost programs'' means--
(A) the program for Universal Service Support for High-Cost
Areas set forth under subpart D of part 54 of title 47, Code
of Federal Regulations, or any successor regulations;
(B) the Rural Digital Opportunity Fund set forth under
subpart J of part 54 of title 47, Code of Federal
Regulations, or any successor regulations;
(C) the Interstate Common Line Support Mechanism for Rate-
of-Return Carriers set forth under subpart K of part 54 of
title 47, Code of Federal Regulations, or any successor
regulations;
(D) the Mobility Fund set forth under subpart L of part 54
of title 47, Code of Federal Regulations, or any successor
regulations;
(E) the High Cost Loop Support for Rate-of-Return Carriers
program set forth under subpart M of part 54 of title 47,
Code of Federal Regulations, or any successor regulations;
(F) the Uniendo a Puerto Rico Fund and the Connect USVI
Fund set forth under subpart O of part 54 of title 47, Code
of Federal Regulations, or any successor regulations; and
(G) the Rural Broadband Experiments, as established by the
Commission under part 54 of title 47, Code of Federal
Regulations.
(b) Establishment of Fund.--There is established in the
Treasury of the United States a fund to be known as the
``Rural Broadband Assessment and Deployment Fund''.
(c) Borrowing Authority.--
(1) In general.--Beginning on the date on which the
Commission announces the results of an auction under section
309(j) of the Communications Act of 1934 (47 U.S.C. 309(j)),
the Commission may borrow from the Treasury of the United
States an amount not to exceed the amount that will be
deposited in the Rural Broadband Assessment and Deployment
Fund under paragraph (8)(H) of that section (as added by
section 2 of this Act) as a result of that auction.
(2) Reimbursement.--The Commission shall reimburse the
general fund of the Treasury, without interest, for any
amounts borrowed under paragraph (1) as funds are deposited
into the Rural Broadband Assessment and Deployment Fund.
(d) Availability of Amounts.--Any amounts borrowed under
subsection (c)(1) and any amounts in the Rural Broadband
Assessment and Deployment Fund that are not necessary for
reimbursement of the general fund of the Treasury for such
borrowed amounts shall be available to the Commission for use
in accordance with subsection (e).
(e) Use of Amounts.--
(1) Establishment of program or programs.--The Commission
shall use the amounts made available under subsection (d) to
establish 1 or more programs that are separate from, but are
coordinated with and complement, the high-cost programs to
address--
(A) gaps that remain in broadband internet access service
coverage in high-cost rural areas despite the operations of
the high-cost programs; and
(B) shortfalls in sufficient funding of the high-cost
programs that could adversely affect the sustainability of
services or reasonable comparability of rates that are
supported by those programs.
(2) Purposes.--In carrying out paragraph (1), the
Commission shall use amounts made available under subsection
(d) in an efficient and cost-effective manner only--
(A) for the assessment of, and to provide subsidies in a
technology-neutral manner through a competitive process
(subject to weighting preferences for performance quality and
other service metrics as the Commission may find appropriate)
to providers for support of, deployment of broadband-capable
infrastructure in high-cost rural areas that the Commission
determines are unserved by fixed terrestrial broadband
internet access service at a download speed of not less than
25 megabits per second and an upload speed of not less than 3
megabits per second (or such higher speed as the Commission
may determine appropriate based upon an evolving definition
of universal service); and
(B) to assess, and provide subsidies to providers to enable
providers to sustain, broadband internet access service in
any rural area in which--
(i) only one provider of fixed terrestrial broadband
internet access service operates; and
(ii) the high-cost nature of the area precludes the
offering of voice service and broadband internet access
service at rates and performance levels available in urban
areas as determined by the Urban Rate Survey conducted by the
Commission.
(3) Tribal considerations.--In distributing amounts under
this subsection, the Commission shall consider the broadband
internet access service needs of residents of Tribal lands
(as defined in section 54.400 of title 47, Code of Federal
Regulations, or any successor regulation).
(4) Limitations.--
(A) Prohibition on funding other programs.--
(i) In general.--The Commission may not use amounts made
available under subsection (d) to fund any program that was
not established by the Commission under paragraph (1) of this
subsection, including any program established under section
254 of the Communications Act of 1934 (47 U.S.C. 254) in
effect on the date of enactment of this Act, except for using
the Universal Service Administrative Company to administer
funding.
(ii) Rule of construction.--Nothing in clause (i) shall be
construed to prohibit the Commission from using amounts made
available under subsection (d) to supplement the provision of
support under the high-cost programs, as authorized under
paragraph (1)(B) of this subsection.
(B) Transparency and accountability for addressing gaps in
coverage.--The Commission shall establish transparency and
accountability requirements for amounts made available for
the purpose set forth in paragraph (1)(A) that, at a
minimum--
(i) provide--
(I) a process for challenging any initial determination by
the Commission regarding whether an area is served or
unserved; and
(II) written public notice on the website of the Commission
of--
(aa) how each challenge under subparagraph (I) was decided;
and
(bb) the reasons of the Commission for each decision;
(ii) establish broadband service buildout milestones and
require periodic certification by funding recipients to
ensure compliance with the broadband service buildout
milestones;
(iii) establish a maximum buildout timeframe of 4 years
beginning on the date on which funding is provided;
(iv) establish periodic reporting requirements for funding
recipients that identify, at a minimum, the nature of the
service provided in each area where funding is provided;
(v) establish standard penalties for noncompliance with the
requirements established under this subparagraph and as may
be further prescribed by the Commission;
(vi) establish procedures for recovery of funds, in whole
or in part, from funding recipients in the event of default
or noncompliance with the requirements established under this
subparagraph and as may be further prescribed by the
Commission; and
(vii) require a funding recipient to--
(I) offer voice service and broadband internet access
service; and
(II) permit a consumer to subscribe to one type of service
described in subclause (I) or both types; and
(C) Transparency and accountability for addressing
shortfalls in funding.--The Commission shall establish
transparency and accountability requirements for amounts made
available for the purpose set forth in subparagraph (1)(B)
that, at a minimum--
[[Page S3106]]
(i) establish periodic reporting and certification
requirements for funding recipients to ensure that the
funding results in the offering of voice service and
broadband internet access service at reasonably comparable
rates and performance levels;
(ii) establish standard penalties for noncompliance with
the requirements established under this subparagraph and as
may be further prescribed by the Commission;
(iii) establish procedures for recovery of funds, in whole
or in part, from funding recipients in the event of default
or noncompliance with the requirements established under this
subparagraph and as may be further prescribed by the
Commission; and
(iv) require a funding recipient to--
(I) offer voice service and broadband internet access
service; and
(II) permit a consumer to subscribe to one type of service
described in subclause (I) or both types.
(f) Reports.--
(1) Auction-specific reports.--Not later than 30 days after
the date on which the Commission announces the results of an
auction under section 309(j) of the Communications Act of
1934 (47 U.S.C. 309(j)), the Commission shall publish and
submit to the Committee on Commerce, Science, and
Transportation of the Senate and the Committee on Energy and
Commerce of the House of Representatives a report on the
amount of net proceeds that will be deposited in the Rural
Broadband Assessment and Deployment Fund under paragraph
(8)(H) of that section (as added by section 2 of this Act) as
a result of that auction.
(2) Auction proceeds deployment report .--Section 309(j) of
the Communications Act of 1934 (47 U.S.C. 309(j)) is amended
by adding at the end the following:
``(19) Report on rural broadband assessment and deployment
fund proceeds.--Not later than March 1, 2021, and not less
frequently than annually thereafter, the Commission shall
publish and submit to the Committee on Commerce, Science, and
Transportation of the Senate and the Committee on Energy and
Commerce of the House of Representatives a report on--
``(A) the distribution of amounts made available under
section 3(d) of the Rural Connectivity Advancement Program
Act of 2020 for the preceding year; and
``(B) the projected distribution of amounts that will be
made available under section 3(d) of the Rural Connectivity
Advancement Program Act of 2020 for the year after the year
in which the report is published and submitted.''.
____________________