[Congressional Record Volume 168, Number 133 (Saturday, August 6, 2022)]
[Senate]
[Page S4339]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5420. Mr. GRASSLEY 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 end of part 9 of subtitle D of title I, insert the 
     following:

     SEC. 13904. EMPLOYMENT VERIFICATION REQUIREMENT.

       (a) Wage Requirement.--In the case of any requirement 
     described in any applicable wage requirement provision, a 
     taxpayer shall not be deemed to have satisfied such 
     requirement unless such taxpayer ensures that--
       (1) with respect any laborers and mechanics described in 
     such applicable wage requirement provision, such laborers and 
     mechanics have had their employment eligibility confirmed 
     through the E-Verify program, as described in section 403(a) 
     of the Illegal Immigration Reform and Immigrant 
     Responsibility Act of 1996 (8 U.S.C. 1324a note); and
       (2) such taxpayer has required, as a condition of each 
     contract or subcontract, that any contractor or subcontractor 
     described in such applicable wage requirement provision 
     agrees to confirm the employment eligibility of any laborers 
     or mechanics employed by such contractor or subcontractor, as 
     described in paragraph (1).
       (b) Apprenticeship Requirement.--In the case of any 
     requirement described in any applicable apprenticeship 
     provision, a taxpayer shall not be deemed to have satisfied 
     such requirement unless such taxpayer ensures that--
       (1) with respect to any qualified apprentice described in 
     such applicable apprenticeship provision, such apprentice has 
     had their employment eligibility confirmed in the manner 
     described in paragraph (1) of subsection (a), and
       (2) such taxpayer has required, as a condition of each 
     contract or subcontract, that any contractor or subcontractor 
     described in such applicable apprenticeship provision agrees 
     to confirm the employment eligibility of any qualified 
     apprentice employed by such contractor or subcontractor, as 
     described in such paragraph.
       (c) Application.--Subsection (a) shall apply to--
       (1) all covered, existing, and new hire workers employed by 
     any contractor or subcontractor which is described in any 
     applicable wage requirement provision, and
       (2) all qualified apprentices employed by any contractor or 
     subcontractor which is described in any applicable 
     apprenticeship provision.
       (d) Penalty.--In the case of any taxpayer which fails to 
     satisfy the requirement under subsection (a) with respect to 
     any laborer or mechanic or the requirement under subsection 
     (b) with respect to any qualified apprentice, such taxpayer 
     shall make payment to the Secretary of a penalty in an amount 
     equal to the product of--
       (1) $5,000, multiplied by
       (2) the total number of laborers, mechanics, and qualified 
     apprentices for whom the taxpayer failed to satisfy the 
     requirement under subsection (a) or (b), as applicable.
       (e) Anti-discrimination.--Any employer who complies with 
     the requirements described in this section shall not be found 
     to have violated--
       (1) section 274B of the Immigration and Nationality Act (8 
     U.S.C. 1324b); or
       (2) title VII of the Civil Rights Act of 1964 (42 U.S.C. 
     2000e et seq.).
       (f) Adjustment of Certain Credits.--
       (1) Renewable electricity production credit.--
       (A) In general.--Section 45 of the Internal Revenue Code of 
     1986, as amended by section 13101, is amended--
       (i) in subsection (a)(1), by striking ``0.3 cents'' and 
     inserting ``0.29 cents'', and
       (ii) in subsection (b)(2)--

       (I) by striking ``0.3 cents'' and inserting ``0.29 cents'', 
     and
       (II) by striking ``0.05 cent'' each place it appears and 
     inserting ``0.01 cent''.

       (B) Effective date.--The amendments made by this paragraph 
     shall apply to facilities placed in service after December 
     31, 2021.
       (2) Energy credit.--
       (A) In general.--Section 48 of the Internal Revenue Code of 
     1986, as amended by section 13102, is amended--
       (i) in paragraph (2)(A)--

       (I) in clause (i), by striking ``6 percent'' and inserting 
     ``5.9 percent'', and
       (II) in clause (ii), by striking ``2 percent'' and 
     inserting ``1.9 percent'', and

       (ii) in paragraph (5)(A)(ii), by striking ``6 percent'' and 
     inserting ``5.9 percent''.
       (B) Effective date.--The amendments made by this paragraph 
     shall apply to property placed in service after December 31, 
     2021.
       (g) Definitions.--In this section--
       (1) Applicable apprenticeship provision.--The term 
     ``applicable apprenticeship provision'' means any of the 
     following sections of the Internal Revenue Code of 1986:
       (A) Section 30C(g)(3).
       (B) Section 45(b)(8).
       (C) Section 45Q(h)(4).
       (D) Section 45V(e)(4).
       (E) Section 45Y(g)(10).
       (F) Section 45Z(f)(7).
       (G) Section 48(a)(11).
       (H) Section 48C(e)(6).
       (I) Section 48D(d)(4).
       (J) Section 179D(b)(5).
       (2) Applicable wage requirement provision.--The term 
     ``applicable wage requirement provision'' means any of the 
     following sections of the Internal Revenue Code of 1986:
       (A) Section 30C(g)(2)(A).
       (B) Section 45(b)(7)(A).
       (C) Section 45L(g)(2)(A).
       (D) Section 45Q(h)(3)(A).
       (E) Section 45U(d)(2)(A).
       (F) Section 45V(e)(3)(A).
       (G) Section 45Y(g)(9).
       (H) Section 45Z(f)(6)(A).
       (I) Section 48(a)(10)(A).
       (J) Section 48C(e)(5)(A).
       (K) Section 48D(d)(3).
       (L) Section 179D(b)(4)(A).
       (3) Qualified apprentice.--The term ``qualified 
     apprentice'' has the same meaning given such term in section 
     45(b)(8)(E)(ii) of the Internal Revenue Code of 1986.
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