[Congressional Record Volume 168, Number 133 (Saturday, August 6, 2022)]
[Senate]
[Pages S4316-S4317]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5333. Mr. LEE submitted an amendment intended to be proposed to 
amendment SA 5194 proposed by Mr. Schumer to the bill H.R. 5376, to 
provide for reconciliation pursuant to title II of S. Con. Res. 14; 
which was ordered to lie on the table; as follows:

        At the appropriate place, insert the following:

     SEC. ___. EXCISE TAXES ON ONLINE PORNOGRAPHIC SERVICES.

       (a) In General.--Subtitle D of the Internal Revenue Code of 
     1986, as amended by section 11003, is amended by adding at 
     the end the following new chapter:

              ``CHAPTER 50B--ONLINE PORNOGRAPHIC SERVICES

``Sec. 5000E. Online pornographic services.

     ``SEC. 5000E. ONLINE PORNOGRAPHIC SERVICES.

       ``(a) In General.--
       ``(1) Content.--There is hereby imposed on the sale of any 
     pornographic content, or any subscription for such content, 
     by an online pornographic service a tax in an amount equal to 
     20 percent of the amount paid for such content or 
     subscription.
       ``(2) Advertisements.--There is hereby imposed on the sale 
     of any advertisement on an online pornographic service a tax 
     in an amount equal to 20 percent of the amount paid for such 
     advertisement.
       ``(b) Definitions.--In this section--
       ``(1) Online pornographic service.--The term `online 
     pornographic service' means an entity which is--
       ``(A) an interactive computer service (as defined in 
     section 230(f) of the Communications Act of 1934 (47 U.S.C. 
     230(f))),
       ``(B) engaged in interstate or foreign commerce or 
     purposefully avails itself of the United States market or a 
     portion thereof, and

[[Page S4317]]

       ``(C) in the regular course of the trade or business of the 
     entity, creating, hosting, or making available pornographic 
     content provided by a user or other information content 
     provider, with the objective intent of earning a profit as a 
     result of those activities.
       ``(2) Pornographic content.--The term `pornographic 
     content' means, with respect to a picture, image, graphic 
     image file, film, videotape, or other visual depiction, that 
     such picture, image, graphic image file, film, videotape, or 
     other depiction depicts an actual or simulated sexual act or 
     sexual contact (as defined in section 2246 of title 18, 
     United States Code), actual or simulate normal or perverted 
     sexual acts, or lewd exhibition of the genitals.
       ``(c) Payment of Tax.--For purposes of this section, rules 
     similar to the rules of section 5000B(c) shall apply.''.
       (b) Clerical Amendment.--The table of chapters for subtitle 
     D of the Internal Revenue Code of 1986, as amended by this 
     Act, is amended by inserting after the item relating to 
     chapter 50A the following new item:

             ``Chapter 50B--Online Pornographic Services''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to sales made after the date of enactment of this 
     Act.

     SEC. ___. ENHANCEMENT OF ADOPTION TAX CREDIT.

       (a) Increase in Amounts.--
       (1) In general.--Paragraph (1) of section 23(b) of the 
     Internal Revenue Code of 1986 is amended by striking 
     ``$10,000'' and inserting ``$20,000''.
       (2) Adoption of child with special needs.--Paragraph (3) of 
     section 23(a) of such Code is amended--
       (A) by striking ``$10,000'' in the heading and inserting 
     ``$20,000'', and
       (B) by striking ``$10,000'' and inserting ``$20,000''.
       (b) Inflation Adjustment of Increase and Income 
     Limitation.--Subsection (g) of section 23 of the Internal 
     Revenue Code of 1986 is amended--
       (1) by striking ``December 31, 2002'' and inserting 
     ``December 31, 2022'', and
       (2) by striking ``2001'' in paragraph (2) thereof and 
     inserting ``2021''.
       (c) Medical Expenses.--23(d) of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following:
       ``(4) Medical expenses.--The term `qualified adoption 
     expenses' shall include any reasonable medical expenses which 
     are--
       ``(A) related to the pregnancy and birth of an eligible 
     child,
       ``(B) incurred by an individual who has adopted such child, 
     and
       ``(C) not reimbursed under a health plan or otherwise.''.
       (d) Temporary Refundability.--
       (1) In general.--Section 23 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following:
       ``(j) Temporary Refundability.--
       ``(1) In general.--In the case of a taxable year beginning 
     after December 31, 2022, and before January 1, 2028, this 
     section shall be applied as provided in paragraph (2).
       ``(2) Portion of credit refundable.--The aggregate credits 
     allowed to a taxpayer under subpart C shall be increased by 
     the lesser of--
       ``(A) the credit which would be allowed under this section 
     without regard to this subsection and the limitation under 
     section 26(a), or
       ``(B) the amount by which the aggregate amount of credits 
     allowed by this subpart (determined without regard to this 
     subsection) would increase if the limitation imposed by 
     section 26(a) were increased by the greater of--
       ``(i) 15 percent of so much of the taxpayer's earned income 
     (within the meaning of section 32) which is taken into 
     account in computing taxable income for the taxable year as 
     exceeds $3,000, or
       ``(ii) in the case of a taxpayer with 3 or more qualifying 
     children (as defined in section 24(c)), the excess (if any) 
     of--

       ``(I) the taxpayer's social security taxes for the taxable 
     year, over
       ``(II) the credit allowed under section 32 for the taxable 
     year.

       ``(3) Additional rules.--The amount of the credit allowed 
     under this subsection shall not be treated as a credit 
     allowed under this subpart and shall reduce the amount of 
     credit otherwise allowable under subsection (a) without 
     regard to section 26(a). For purposes of subparagraph (B) of 
     paragraph (2), any amount excluded from gross income by 
     reason of section 112 shall be treated as earned income which 
     is taken into account in computing taxable income for the 
     taxable year.
       ``(4) Social security taxes.--For purposes of this 
     subsection, the term `social security taxes' has the same 
     meaning given such term under section 24(d)(2).
       ``(5) Exception for taxpayers excluding foreign earned 
     income.--This subsection shall not apply to any taxpayer for 
     any taxable year if such taxpayer elects to exclude any 
     amount from gross income under section 911 for such taxable 
     year.''.
       (2) Conforming amendment.--Section 23(c)(1) is amended by 
     inserting ``(after the application of subsection (j))'' after 
     ``for any taxable year''.
       (e) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2022.
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