[Congressional Record Volume 167, Number 137 (Monday, August 2, 2021)]
[Senate]
[Pages S5605-S5606]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2184. Mrs. GILLIBRAND submitted an amendment intended to be

[[Page S5606]]

proposed to amendment SA 2137 proposed by Mr. Schumer (for Ms. Sinema 
(for herself, Mr. Portman, Mr. Manchin, Mr. Cassidy, Mrs. Shaheen, Ms. 
Collins, Mr. Tester, Ms. Murkowski, Mr. Warner, and Mr. Romney)) to the 
bill H.R. 3684, to authorize funds for Federal-aid highways, highway 
safety programs, and transit programs, and for other purposes; which 
was ordered to lie on the table; as follows:

        At the appropriate place in division H, insert the 
     following:

     SEC. __. MODIFICATIONS TO INCOME EXCLUSION FOR CERTAIN WASTE 
                   WATER MANAGEMENT SUBSIDIES.

       (a) In General.--Section 136(a) of the Internal Revenue 
     Code of 1986 is amended--
       (1) by striking ``any subsidy provided'' and inserting 
     ``any subsidy--
       ``(1) provided'',
       (2) by striking the period at the end and inserting ``, 
     or'', and
       (3) by adding at the end the following new paragraph:
       ``(2) provided (directly or indirectly) by a State or local 
     government to a resident of such State or locality for the 
     purchase or installation of any wastewater management 
     measure.''.
       (b) Definition of Waste Water Management Measure.--Section 
     136(c) of such Code is amended--
       (1) by striking ``Energy Conservation Measure'' in the 
     heading thereof and inserting ``Definitions'',
       (2) by striking ``In general'' in the heading of paragraph 
     (1) and inserting ``Energy conservation measure'', and
       (3) by redesignating paragraph (2) as paragraph (3) and by 
     inserting after paragraph (1) the following:
       ``(2) Wastewater management measure.--For purposes of this 
     section, the term `wastewater management measure' means any 
     installation or modification of property primarily designed 
     to manage wastewater (including septic tanks and cesspools) 
     with respect to one or more dwelling units.''.
       (c) Clerical Amendments.--
       (1) The heading for section 136 of such Code is amended--
       (A) by inserting ``and waste water'' after ``energy'', and
       (B) by striking ``provided by public utilities''.
       (2) The item relating to section 136 in the table of 
     sections of part III of subchapter B of chapter 1 of such 
     Code is amended--
       (A) by inserting ``and waste water'' after ``energy'', and
       (B) by striking ``provided by public utilities''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to amounts received after December 31, 2018.
                                 ______