[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.''.

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