[Congressional Record Volume 170, Number 80 (Wednesday, May 8, 2024)]
[Senate]
[Pages S3601-S3625]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]





                           TEXT OF AMENDMENTS

  SA 2033. Mr. BROWN (for himself and Mr. Scott of South Carolina) 
submitted an amendment intended to be proposed to amendment SA 1911 
proposed by Ms. Cantwell (for herself, Mr. Cruz, Ms. Duckworth, and Mr. 
Moran) to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. TREATMENT OF CERTAIN LIQUIDATIONS OF NEW MOTOR 
                   VEHICLE INVENTORY AS QUALIFIED LIQUIDATIONS OF 
                   LIFO INVENTORY.

       (a) In General.--In the case of any dealer of new motor 
     vehicles which inventories new motor vehicles under the LIFO 
     method for any specified taxable year, the requirements of 
     paragraphs (1)(B) and (2) of section 473(c) of the Internal 
     Revenue Code of 1986 shall be treated as satisfied with 
     respect to such inventory for such taxable year.
       (b) Additional Relief.--
       (1) In general.--The Secretary shall, not later than the 
     date which is 90 days after the date of the enactment of this 
     Act, prescribe regulations or other guidance under which 
     dealers of new motor vehicles with a qualified liquidation 
     (determined after application of subsection (a)) of new motor 
     vehicles for any specified taxable year may elect--
       (A) to not recognize any income in the specified taxable 
     year which is solely attributable to such qualified 
     liquidation, and
       (B) to treat the replacement period with respect to such 
     liquidation as being the period beginning with the first 
     taxable year after such specified taxable year and ending 
     with the earlier of--
       (i) the first taxable year after such liquidation with 
     respect to which such dealer does not inventory new motor 
     vehicles under the LIFO method, or
       (ii) the last taxable year ending before January 1, 2026.
       (2) Failure to fully replace liquidated vehicles during 
     replacement period.--If, as of the close of the replacement 
     period, the taxpayer has failed to replace all liquidated 
     vehicles with respect to a qualified liquidation to which 
     paragraph (1) applies, the taxpayer shall increase gross 
     income for the last taxable year of the replacement period by 
     the sum of--
       (A) the aggregate amount of income that would have been 
     required to be recognized in the liquidation year had the 
     taxpayer elected to apply the provisions of section 473 of 
     the Internal Revenue Code of 1986 and not made the election 
     in paragraph (1), plus
       (B) interest thereon at the underpayment rate established 
     under section 6621 of such Code.
       (3) Elections.--
       (A) In general.--Except to the extent provided in 
     subparagraph (B), an election under paragraph (1) with 
     respect to any specified taxable year shall be made by the 
     due date (including extensions) for filing the taxpayer's 
     return of tax for such taxable year and in such manner as the 
     Secretary may prescribe. Once made, any such election shall 
     be irrevocable.
       (B) Certain elections treated as change in method of 
     accounting.--In the case of an election with respect to a 
     specified taxable year for which the return of tax has 
     already been filed before the date of the enactment of this 
     Act, any election under paragraph (1) for such specified 
     taxable year may be made on the return of tax for the first 
     taxable year ending after the date of the enactment of this 
     Act and shall be treated for purposes of section 481 of the 
     Internal Revenue Code of 1986 as a change in method of 
     accounting initiated by the taxpayer and made with the 
     consent of the Secretary.
       (c) Definitions.--For purposes of this section--
       (1) Specified taxable year.--The term ``specified taxable 
     year'' means any liquidation year ending after March 12, 
     2020, and before January 1, 2022.
       (2) New motor vehicle.--The term ``new motor vehicle'' 
     means a motor vehicle--
       (A) which is described in section 163(j)(9)(C)(i) of the 
     Internal Revenue Code of 1986, and
       (B) the original use of which has not commenced.
       (3) Secretary.--The term ``Secretary'' means the Secretary 
     of the Treasury or the Secretary's delegate.
       (4) Other terms.--Except as otherwise provided in this 
     section, terms used in this section which are also used in 
     section 473 of the Internal Revenue Code of 1986 shall have 
     the same meaning as when used in such section 473.
                                 ______
                                 
  SA 2034. Mr. BROWN (for himself, Mr. Braun, Ms. Stabenow, Ms. 
Baldwin, Mr. Peters, and Mr. Young) submitted an amendment intended to 
be proposed to amendment SA 1911 proposed by Ms. Cantwell (for herself, 
Mr. Cruz, Ms. Duckworth, and Mr. Moran) to the bill H.R. 3935, to amend 
title 49, United States Code, to reauthorize and improve the Federal 
Aviation Administration and other civil aviation programs, and for 
other purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. GUARANTEED BENEFIT CALCULATION FOR CERTAIN PLANS.

       (a) In General.--
       (1) Increase to full vested plan benefit.--
       (A) In general.--For purposes of determining what benefits 
     are guaranteed under section 4022 of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1322) with respect to 
     an eligible participant or beneficiary under a covered plan 
     specified in paragraph (4) in connection with the termination 
     of such plan, the amount of monthly benefits shall be equal 
     to the full vested plan benefit with respect to the 
     participant.
       (B) No effect on previous determinations.--Nothing in this 
     section shall be construed to change the allocation of assets 
     and recoveries under sections 4044(a) and 4022(c) of the 
     Employee Retirement Income Security Act of 1974 (29 U.S.C. 
     1344(a); 1322(c)) as previously determined by the Pension 
     Benefit Guaranty Corporation (referred to in this section as 
     the ``corporation'') for the covered plans specified in 
     paragraph (4), and the corporation's applicable rules, 
     practices, and policies on benefits payable in terminated 
     single-employer plans shall, except as otherwise provided in 
     this section, continue to apply with respect to such covered 
     plans.
       (2) Recalculation of certain benefits.--
       (A) In general.--In any case in which the amount of monthly 
     benefits with respect to an eligible participant or 
     beneficiary described in paragraph (1) was calculated prior 
     to the date of enactment of this Act, the corporation shall 
     recalculate such amount pursuant to paragraph (1), and shall 
     adjust any subsequent payments of such monthly benefits 
     accordingly, as soon as practicable after such date.
       (B) Lump-sum payments of past-due benefits.--Not later than 
     180 days after the date of enactment of this Act, the 
     corporation, in consultation with the Secretary of the 
     Treasury and the Secretary of Labor, shall make a lump-sum 
     payment to each eligible participant or beneficiary whose 
     guaranteed benefits are recalculated under subparagraph (A) 
     in an amount equal to--
       (i) in the case of an eligible participant, the excess of--

       (I) the total of the full vested plan benefits of the 
     participant for all months for which such guaranteed benefits 
     were paid prior to such recalculation, over
       (II) the sum of any applicable payments made to the 
     eligible participant; and

       (ii) in the case of an eligible beneficiary, the sum of--

       (I) the amount that would be determined under clause (i) 
     with respect to the participant of which the eligible 
     beneficiary is a beneficiary if such participant were still 
     in pay status; plus
       (II) the excess of--

       (aa) the total of the full vested plan benefits of the 
     eligible beneficiary for all months for which such guaranteed 
     benefits were paid prior to such recalculation, over
       (bb) the sum of any applicable payments made to the 
     eligible beneficiary.
     Notwithstanding the previous sentence, the corporation shall 
     increase each lump-sum payment made under this subparagraph 
     to account for foregone interest in an amount determined by 
     the corporation designed to reflect a 6 percent annual 
     interest rate on each past-due amount attributable to the 
     underpayment of guaranteed benefits for each month prior to 
     such recalculation.
       (C) Eligible participants and beneficiaries.--
       (i) In general.--For purposes of this section, an eligible 
     participant or beneficiary is a participant or beneficiary 
     who--

       (I) as of the date of the enactment of this Act, is in pay 
     status under a covered plan or is eligible for future 
     payments under such plan;
       (II) has received or will receive applicable payments in 
     connection with such plan (within the meaning of clause (ii)) 
     that does not exceed the full vested plan benefits of such 
     participant or beneficiary; and
       (III) is not covered by the 1999 agreements between General 
     Motors and various unions providing a top-up benefit to 
     certain hourly employees who were transferred from the 
     General Motors Hourly-Rate Employees Pension Plan to the 
     Delphi Hourly-Rate Employees Pension Plan.

       (ii) Applicable payments.--For purposes of this paragraph, 
     applicable payments to a participant or beneficiary in 
     connection with a plan consist of the following:

       (I) Payments under the plan equal to the normal benefit 
     guarantee of the participant or beneficiary.
       (II) Payments to the participant or beneficiary made 
     pursuant to section 4022(c) of the Employee Retirement Income 
     Security Act of 1974 (29 U.S.C. 1322(c)) or otherwise 
     received from the corporation in connection with the 
     termination of the plan.

       (3) Definitions.--For purposes of this subsection--
       (A) Full vested plan benefit.--The term ``full vested plan 
     benefit'' means the amount of monthly benefits that would be 
     guaranteed under section 4022 of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1322) as of the date 
     of plan termination with respect to an eligible participant 
     or beneficiary if such section were applied without regard to 
     the phase-in limit under subsection (b)(1) of such section 
     and the

[[Page S3602]]

     maximum guaranteed benefit limitation under subsection (b)(3) 
     of such section (including the accrued-at-normal limitation).
       (B) Normal benefit guarantee.--The term ``normal benefit 
     guarantee'' means the amount of monthly benefits guaranteed 
     under section 4022 of the Employee Retirement Income Security 
     Act of 1974 (29 U.S.C. 1322) with respect to an eligible 
     participant or beneficiary without regard to this section.
       (4) Covered plans.--The covered plans specified in this 
     paragraph are the following:
       (A) The Delphi Hourly-Rate Employees Pension Plan.
       (B) The Delphi Retirement Program for Salaried Employees.
       (C) The PHI Non-Bargaining Retirement Plan.
       (D) The ASEC Manufacturing Retirement Program.
       (E) The PHI Bargaining Retirement Plan.
       (F) The Delphi Mechatronic Systems Retirement Program.
       (5) Treatment of pbgc determinations.--Any determination 
     made by the corporation under this section concerning a 
     recalculation of benefits or lump-sum payment of past-due 
     benefits shall be subject to administrative review by the 
     corporation. Any new determination made by the corporation 
     under this section shall be governed by the same 
     administrative review process as any other benefit 
     determination by the corporation.
       (b) Trust Fund for Payment of Increased Benefits.--
       (1) Establishment.--There is established in the Treasury a 
     trust fund to be known as the ``Delphi Full Vested Plan 
     Benefit Trust Fund'' (referred to in this subsection as the 
     ``Fund''), consisting of such amounts as may be appropriated 
     or credited to the Fund as provided in this section.
       (2) Funding.--There is appropriated, out of amounts in the 
     Treasury not otherwise appropriated, such amounts as are 
     necessary for the costs of payments of the portions of 
     monthly benefits guaranteed to participants and beneficiaries 
     pursuant to subsection (a) and for necessary administrative 
     and operating expenses of the corporation relating to such 
     payments. The Fund shall be credited with amounts from time 
     to time as the Secretary of the Treasury, in coordination 
     with the Director of the corporation, determines appropriate, 
     out of amounts in the Treasury not otherwise appropriated.
       (3) Expenditures from fund.--Amounts in the Fund shall be 
     available for the payment of the portion of monthly benefits 
     guaranteed to a participant or beneficiary pursuant to 
     subsection (a) and for necessary administrative and operating 
     expenses of the corporation relating to such payment.
       (c) Regulations.--The corporation, in consultation with the 
     Secretary of the Treasury and the Secretary of Labor, may 
     issue such regulations as necessary to carry out this 
     section.
       (d) Tax Treatment of Lump-Sum Payments.--
       (1) In general.--Unless the taxpayer elects (at such time 
     and in such manner as the Secretary may provide) to have this 
     paragraph not apply with respect to any lump-sum payment 
     under subsection (a)(2)(B), the amount of such payment shall 
     be included in the taxpayer's gross income ratably over the 
     3-taxable-year period beginning with the taxable year in 
     which such payment is received.
       (2) Special rules related to death.--
       (A) In general.--If the taxpayer dies before the end of the 
     3-taxable-year period described in paragraph (1), any amount 
     to which paragraph (1) applies which has not been included in 
     gross income for a taxable year ending before the taxable 
     year in which such death occurs shall be included in gross 
     income for such taxable year.
       (B) Special election for surviving spouses of eligible 
     participants.--If--
       (i) a taxpayer with respect to whom paragraph (1) applies 
     dies,
       (ii) such taxpayer is an eligible participant,
       (iii) the surviving spouse of such eligible participant is 
     entitled to a survivor benefit from the corporation with 
     respect to such eligible participant, and
       (iv) such surviving spouse elects (at such time and in such 
     manner as the Secretary may provide) the application of this 
     subparagraph,
     subparagraph (A) shall not apply and any amount which would 
     have (but for such taxpayer's death) been included in the 
     gross income of such taxpayer under paragraph (1) for any 
     taxable year beginning after the date of such death shall be 
     included in the gross income of such surviving spouse for the 
     taxable year of such surviving spouse ending with or within 
     such taxable year of the taxpayer.
       (e) Pension Variable Rate Premium Payment Acceleration.--
     Notwithstanding section 4007(a) of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1307(a)) and section 
     4007.11 of title 29, Code of Federal Regulations, any 
     additional premium determined under subparagraph (E) of 
     section 4006(a)(3) of such Act (29 U.S.C. 1306(a)(3)) the due 
     date for which is (but for this section) after September 15, 
     2033, and before November 1, 2033, shall be due not later 
     than September 15, 2033.
                                 ______
                                 
  SA 2035. Mr. CORNYN (for himself and Ms. Klobuchar) submitted an 
amendment intended to be proposed to amendment SA 1911 proposed by Ms. 
Cantwell (for herself, Mr. Cruz, Ms. Duckworth, and Mr. Moran) to the 
bill H.R. 3935, to amend title 49, United States Code, to reauthorize 
and improve the Federal Aviation Administration and other civil 
aviation programs, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the appropriate place, insert the following:

                        TITLE __--FANS FIRST ACT

     SEC. __1. SHORT TITLE.

       This title may be cited as the ``Fans First Act''.

     SEC. __2. DEFINITIONS.

       In this title:
       (1) Affirmative express consent.--The term ``affirmative 
     express consent'' means an affirmative act by a person that 
     clearly communicates that person's freely given, specific, 
     and unambiguous authorization.
       (2) Ancillary fee.--The term ``ancillary fee'' means any 
     additional charge added to the face value of an event ticket, 
     excluding taxes.
       (3) Artist.--The term ``artist'' means any performer, 
     musician, comedian, producer, ensemble, or production entity 
     of a theatrical production, sports team owner, or similar 
     individual or entity that contracts with an event organizer 
     to put on an event.
       (4) Clearly and conspicuously.--The term ``clearly and 
     conspicuously'' means, with respect to a disclosure, that the 
     disclosure is displayed in a manner that is difficult to miss 
     and easily understandable, including in the following ways:
       (A) In the case of a visual disclosure, its size, contrast, 
     location, the length of time it appears, and other 
     characteristics, stand out from any accompanying text or 
     other visual elements so that it is easily noticed, read, and 
     understood.
       (B) The disclosure must be unavoidable.
       (C) The disclosure must use diction and syntax 
     understandable to ordinary consumers and must appear in each 
     language in which the representation that requires the 
     disclosure appears.
       (D) The disclosure must not be contradicted or mitigated 
     by, or inconsistent with, anything else in the communication.
       (5) Commission.--The term ``Commission'' means the Federal 
     Trade Commission.
       (6) Event.--
       (A) In general.--The term ``event'' means a live activity 
     described in subparagraph (B)--
       (i) that is taking place in a venue;
       (ii) that is open to the general public; and
       (iii)(I) that is promoted, advertised, or marketed in 
     interstate commerce; or

       (II) for which event tickets are sold or distributed in 
     interstate commerce.

       (B) Activities described.--The activities described in this 
     subparagraph are any--
       (i) live concert,
       (ii) theatrical performance;
       (iii) sporting event;
       (iv) comedy show; or
       (v) similarly scheduled activity taking place in a venue.
       (C) Exempted events.--Such term shall not include a live 
     activity described in subparagraph (B) that is--
       (i) put on by a religious organization for non-commercial 
     purposes;
       (ii) put on by a K-12 school; or
       (iii) a non-sports-related event put on by a postsecondary 
     school or not-for-profit entity in which the artists are 
     primarily students.
       (7) Event organizer.--The term ``event organizer'' means, 
     with respect to an event, the person (such as the operator of 
     a venue, the sponsor or promoter of an event, a sports team 
     participating in an event or a league whose teams are 
     participating in an event, a theater company, musical group, 
     or similar participant in an event, or an agent for any such 
     person) that--
       (A) is primarily responsible for the financial risk 
     associated with the event;
       (B) makes event tickets initially available, including by 
     contracting with a primary seller; and
       (C)(i) is responsible for organizing, promoting, producing, 
     or presenting an event; or
       (ii) in the case of an event for which tickets are sold, 
     holds the rights to present the event.
       (8) Event ticket.--The term ``event ticket'' means any 
     manifested physical, electronic, or other form of a 
     certificate, document, voucher, token, or other evidence 
     indicating that a person has--
       (A) a license to enter an event venue or occupy a 
     particular seat or area in an event venue with respect to one 
     or more events; or
       (B) an entitlement to purchase such a license with respect 
     to one or more future events.
       (9) Face value.--The term ``face value'' means, with 
     respect to an event ticket, the initial or acquisition price 
     for the primary sale of the event ticket, exclusive of any 
     taxes or ancillary fees.
       (10) Fan club program.--The term ``fan club program'' means 
     a membership-based program, primarily established by venues, 
     artists, or performers to offer pre-sale opportunities 
     offered before public on-sale of tickets.
       (11) Primary sale.--The term ``primary sale'' means, with 
     respect to a particular event ticket, the initial sale of 
     that event ticket by or on behalf of the event organizer,

[[Page S3603]]

     or the sale of an event ticket that was returned to the 
     primary seller or event organizer after its initial sale and 
     is sold by or on behalf of the event organizer under the same 
     terms as such initial sale.
       (12) Primary seller.--The term ``primary seller'' means, 
     with respect to an event ticket, any person who has the right 
     to sell the event ticket prior to or at the primary sale of 
     the ticket, including the event organizer, or any person that 
     provides services to conduct or facilitate the primary sale 
     of event tickets by or on behalf of the event organizer.
       (13) Reseller.--The term ``reseller'' means a person who 
     sells or offers for sale, other than through a primary sale, 
     an event ticket. That a reseller is also an event organizer 
     or a primary seller does not exempt the reseller from this 
     definition.
       (14) Secondary sale.--The term ``secondary sale'' means any 
     sale of an event ticket other than the primary sale of the 
     event ticket, and does not include the sale of a ticket 
     returned to a primary seller.
       (15) Secondary ticketing exchange.-- The term ``secondary 
     ticketing exchange'' means any website, software application, 
     or other digital platform that facilitates or executes the 
     secondary sale of an event ticket. That a secondary ticketing 
     exchange is also an event organizer or a primary seller does 
     not exempt the secondary ticketing exchange from this 
     definition.
       (16) Seller.--The term ``seller'' means any primary seller, 
     secondary ticketing exchange, reseller, or any person that 
     sells or makes available for sale an event ticket to the 
     public.
       (17) Total event ticket price.--The term ``total event 
     ticket price'' means, with respect to an event ticket, the 
     total cost of the event ticket, including the face value 
     price and any ancillary fees but excluding taxes.
       (18) URL.--The term ``URL'' means the Uniform Resource 
     Locator associated with an internet website.
       (19) Venue.--The term ``venue'' means a physical space at 
     which an event takes place.

     SEC. __3. ENSURING TICKETING MARKET INTEGRITY.

       (a) Ban on Deceptive URLs and Improper Use of Intellectual 
     Property.--
       (1) In general.--It shall be unlawful for a secondary 
     ticketing exchange or reseller, or the operator of any 
     website purporting to sell or offer for sale event tickets 
     that links or redirects to a secondary ticketing exchange or 
     reseller, to--
       (A) use any artist name, venue name, or event organizer 
     name, graphic, marketing logo, image or other intellectual 
     property of the artist, venue, or event organizer including 
     any proprietary resemblance of the venue where an event shall 
     occur in promotional materials, social media promotions, or 
     URLs of the secondary ticketing exchange, reseller, or 
     website without the prior authorization of the respective 
     artist, venue, or event organizer under the terms of 
     agreement between the artist, venue, or event organizer and 
     the secondary ticketing exchange, reseller, or website; or
       (B) state or imply that the secondary ticketing exchange, 
     reseller, or website is affiliated with or endorsed by a 
     venue, team, or artist, as applicable, including by using 
     words like ``official'' in promotional materials, social 
     media promotions, search engine optimization, paid 
     advertising, URLs, or search engine monetization unless the 
     secondary ticketing exchange, reseller, or website has the 
     express written consent of the venue, team, or artist, as 
     applicable.
       (2) Permitted use.--Paragraph (1) shall not prohibit a 
     secondary ticketing exchange or reseller from using text 
     containing the name of an artist, venue, or event organizers 
     to describe an event and identify the location at which the 
     event will occur, or provide information identifying the 
     space within the venue that an event ticket would entitle the 
     bearer to occupy for an event.
       (b) Speculative Ticketing Ban.--
       (1) In general.--It shall be unlawful for a reseller to 
     sell, offer for sale, or advertise for sale an event ticket 
     unless the seller has actual or constructive possession of 
     the event ticket.
       (2) Rule of construction.--Nothing in this subsection shall 
     be construed to prohibit any person from offering a service 
     to a consumer to obtain an event ticket on behalf of the 
     consumer provided that the person--
       (A) does not market or list such service as an event 
     ticket;
       (B) lists the price for such service separately from the 
     total event ticket price paid by the service provider for the 
     event ticket in any advertisement, marketing, price list, 
     social media promotion, or other interface that displays a 
     price for such service;
       (C) maintains a clear, distinct, and easily discernible 
     separation between such service and event tickets through 
     unavoidable visual demarcation that persists throughout the 
     entire service selection and purchasing process;
       (D) clearly and conspicuously discloses prior to selection 
     of the service that such service is not an event ticket and 
     that the purchase of such service does not guarantee a ticket 
     to such event;
       (E) shall not obtain tickets through any fan club program;
       (F) shall not obtain more tickets in each transaction than 
     the numerical limitations for tickets set by the venue and 
     artist for each respective event; and
       (G) in the event the service is unable to obtain the 
     specified event ticket purchased through the service for the 
     consumer, provides the consumer that purchased the service, 
     within a reasonable amount of time--
       (i) a full refund for the total cost of the service to 
     obtain an event ticket on behalf of the consumer; or
       (ii) subject to availability, a replacement event ticket in 
     the same or a comparable location with the approval of the 
     consumer.
       (c) Requirements for the Sale of Event Tickets.--It shall 
     be unlawful for any seller to sell or offer for sale an event 
     ticket in or affecting commerce, unless the seller does the 
     following:
       (1) All-in pricing.--The seller clearly and conspicuously--
       (A) displays the total event ticket price in any 
     advertisement, marketing, price list, social media promotion, 
     or other interface that displays a price for the event 
     ticket; and
       (B) discloses to any individual who seeks to purchase an 
     event ticket the total event ticket price at the time the 
     ticket is first displayed to the individual and anytime 
     thereafter throughout the ticket purchasing process, 
     including an itemized breakdown of the face value of the 
     event ticket and all applicable taxes and ancillary fees.
       (2) Ticket and refund information.--The seller discloses to 
     any individual who seeks to purchase an event ticket--
       (A) the space within the venue that the event ticket would 
     entitle the bearer to occupy for the event, whether that is 
     general admission or the specific seat or section, at the 
     initial point of ticket selection by the purchaser;
       (B) the seller's refund policies and how to obtain a refund 
     from the seller if--
       (i) the purchaser receives an event ticket that does not 
     match the description of the ticket provided to the purchaser 
     at the point of purchase;
       (ii) the event is canceled or postponed;
       (iii) the event ticket does not or would not grant the 
     purchaser admission to the event;
       (iv) the event ticket is counterfeit; or
       (v) the event ticket was resold in violation of the terms 
     and conditions established by the event organizer or its 
     primary seller;
       (C) the date and means of delivery by which the event 
     ticket will be delivered to the purchaser;
       (D) any restrictions on resale of the event ticket under 
     the terms and conditions of the event ticket; and
       (E) a link to the website created by the Commission under 
     subsection (f)(4) through which individuals may report 
     violations of this section to the Commission.
       (3) Disclosure of terms and conditions.--The seller 
     discloses or provides a link to the full terms and conditions 
     of the event ticket to any individual who seeks to purchase 
     an event ticket prior to the point of purchase.
       (4) Proof of purchase.--If the event ticket is an 
     electronic ticket, the seller delivers written proof of 
     purchase to the purchaser as soon as is practicable and no 
     later than 24 hours following the purchase of the event 
     ticket, which shall include--
       (A) the date and time of the purchase of the event ticket;
       (B) the face value and total purchase price of the event 
     ticket, including all taxes and ancillary fees;
       (C) the space within the venue that the event ticket would 
     entitle the bearer to occupy for the event, whether that is 
     general admission or the specific seat or section;
       (D) the date on which and the means by which the event 
     ticket will be delivered to the purchaser; and
       (E) any restrictions on resale of the event ticket under 
     the terms and conditions of the event ticket.
       (5) Refund requirements.--
       (A) In general.--In the event of an event cancellation, a 
     seller shall provide a purchaser of an event ticket from that 
     seller, at the option of the purchaser, at a minimum a full 
     refund of the total event ticket price plus any taxes paid by 
     the purchaser.
       (B) Exception.--Subparagraph (A) shall not apply where an 
     event is canceled due to a cause beyond the reasonable 
     control of the event organizer, including a natural disaster, 
     civil disturbance, or otherwise unforeseeable impediment.
       (d) Additional Requirements for Secondary Sales.--
       (1) Disclosures to artist and venue.--
       (A) In general.--A secondary ticketing exchange shall, in 
     connection with each secondary sale of an event ticket 
     facilitated or executed by the exchange, provide at a minimum 
     the ticket purchaser the option to opt-in by affirmative 
     express consent to provide the artist and venue the 
     purchaser's name, email address, and phone number for the 
     sole purposes of--
       (i) ensuring the safety and security of the artist, venue 
     staff or property, event attendees, or any other individual 
     or property associated with the event; or
       (ii) allowing the artist or venue to provide the purchaser 
     with information about event postponements or cancellations.
       (B) Provision of information.--If a purchaser provides the 
     affirmative express consent described in subparagraph (A) to 
     a secondary ticketing exchange, the exchange shall provide 
     the information described in such subparagraph to the artist 
     and venue.
       (C) Prohibition on unauthorized uses.--It shall be unlawful 
     for an artist or venue to use information disclosed to the 
     artist or venue in accordance with this paragraph from any 
     purpose other than the purposes described in clauses (i) and 
     (ii) of subparagraph (A), including for promotional purposes.

[[Page S3604]]

       (D) Rule of construction.--Nothing in this paragraph shall 
     be construed to conflict with or preempt existing data 
     privacy laws.
       (2) Notice of secondary sale.--It shall be unlawful for a 
     secondary ticketing exchange to--
       (A) facilitate or execute the secondary sale of an event 
     ticket unless the secondary ticketing exchange clearly and 
     conspicuously discloses--
       (i) that it is not the primary seller of the event ticket 
     at the top of its website, or at a comparable appropriate 
     place on its software application or other digital platform, 
     and at the point of purchase; or
       (ii) if the secondary ticketing exchange also operates as 
     the primary seller with respect to the event ticket, a notice 
     on any page or interface that facilitates the resale of event 
     tickets, that event tickets available on the page or 
     interface are being resold;
       (B) receive the exclusive right to use the artist name, 
     venue name, event organizer name, graphic, marketing logo, 
     image or other intellectual property of the artist, venue, or 
     event organizer in promotional materials, social media 
     promotions, search engine optimization, or in any marketing 
     agreement between the artist, venue, or event organizer and 
     the secondary ticketing exchange, if the secondary ticketing 
     exchange is owned by, controlled by, or under common 
     ownership or control with a person that also operates as a 
     primary seller or event organizer; or
       (C) advertise or represent that it is the primary seller of 
     an event for which it is not the primary seller.
       (e) GAO Studies of Ticketing Market Practices.--
       (1) In general.--One year after the date of enactment of 
     this Act, the Comptroller General of the United States shall 
     release a study on the event ticket market.
       (2) Contents of study.--The study required under paragraph 
     (1) shall include--
       (A) an assessment of how professional resellers obtain 
     event tickets that are subsequently offered for resale, 
     including whether those methods violate the BOTS Act (Public 
     Law 114-274);
       (B) an assessment of event ticket brokers obtaining tickets 
     through fan club, venue pre sales, or credit card rewards 
     programs;
       (C) an assessment of the prevalence of counterfeit or 
     fraudulently sold event tickets and whether incidents of 
     counterfeit or fraudulently sold event tickets are reported 
     to law enforcement agencies by consumers, venues, sellers, or 
     other entities;
       (D) an assessment of the incidence of consumers purchasing 
     event tickets on secondary ticketing exchanges who are 
     subsequently denied entry to the event for which they 
     purchased event tickets;
       (E) an assessment of the percentage of event tickets to 
     events that are acquired by professional resellers for 
     purposes of resale;
       (F) an assessment of the average cost of event tickets in 
     relation to their face value and total event ticket price;
       (G) an assessment of the average cost of concert event 
     tickets sold on the secondary market in relation to their 
     face value and total event ticket price;
       (H) an assessment of the average cost of event tickets in 
     relation to their face value, ancillary fees and total event 
     ticket price in both the primary and secondary markets;
       (I) an assessment of primary and secondary exchange market 
     share, including an estimate of how many tickets are 
     purchased and resold on the same platform and average fees 
     generated in closed-loop ticket resale;
       (J) an assessment of the overall size of the resale market, 
     including percentage of tickets resold and the total monetary 
     volume of the resale market;
       (K) an assessment of consumer use of the resale market, 
     including how often ordinary consumers who intended to go to 
     an event had to resell event tickets and what percentage of 
     face value their event tickets sold for;
       (L) an assessment of the prevalence of exclusive contracts 
     between a primary seller and any venue or artist, including 
     the effect of such exclusive contracts on the market for 
     primary seller services, taking into account averages for 
     events of various types (including but not limited to sports, 
     concerts, fine arts performances) and venues (including but 
     not limited to stadiums, amphitheaters, concert halls, 
     clubs);
       (M) an assessment of event ticket allocation by primary 
     sellers, including the effect of event ticket allocation on 
     event ticket prices, taking into account averages for events 
     of various types (including but not limited to sports, 
     concerts, fine arts performances) and venues (including but 
     not limited to stadiums, amphitheaters, concert halls, 
     clubs);
       (N) an assessment of secondary ticketing exchanges and 
     event ticket brokers offering services to a consumer to 
     obtain an event ticket on behalf of the consumer, including 
     but not limited to whether the platforms and brokers are 
     deploying unfair, unethical, or illegal tactics to acquire 
     such tickets and prevent fans from accessing them at face 
     value;
       (O) an assessment of market manipulation techniques 
     employed by professional resellers, including but not limited 
     to ``buy and hold'' strategies where event tickets purchased 
     for resale are not listed for sale to affect secondary event 
     ticket prices; and
       (P) an assessment of the prevalence of exclusive national 
     touring arrangements between promoters and artists and an 
     assessment of artists represented by managers under shared 
     ownership with promoters and ticketing companies, including 
     how often those artists utilize the services of companies 
     under shared ownership, including ticketing, event 
     organizing, merchandising and venue rental.
       (f) Enforcement by the Commission.--
       (1) FTC act violation.--Any person who violates this 
     section shall be liable for engaging in an unfair or 
     deceptive act or practice under section 5(a)(1) of the 
     Federal Trade Commission Act (15 U.S.C. 45(a)(1)).
       (2) Civil action.--If the Commission has reason to believe 
     that any person has violated this section, the Commission may 
     bring a civil action in an appropriate district court of the 
     United States to--
       (A) recover a civil penalty under paragraph (3); and
       (B) seek other appropriate relief, including injunctive 
     relief.
       (3) Civil penalty.--
       (A) In general.--Any person who violates this section shall 
     be liable for--
       (i) a civil penalty of at least $15,000 for each day during 
     which the violation occurs or continues to occur; and
       (ii) an additional civil penalty equal to the greater of--

       (I) $1,000 per event ticket advertised, listed, sold, or 
     resold in violation of this section; or
       (II) an amount equal to the sum of the total event ticket 
     prices for each event ticket listed or sold in violation of 
     this section, multiplied by 5.

       (B) Enhanced civil penalty for intentional violations.--In 
     addition to the civil penalty under subparagraph (A), a 
     person that intentionally violates this section shall be 
     liable for a civil penalty of at least $10,000 per event 
     ticket sold or resold in violation of this section.
       (4) Complaint website.--
       (A) In general.--Not later than 180 days after the date of 
     enactment of this Act, the Commission shall create a publicly 
     available website where individuals may report violations of 
     this section.
       (B) Cooperation with state ags.--As appropriate, the 
     Commission shall share reports received through the website 
     created under subparagraph (A) with State attorneys general.
       (5) FTC report.--The Commission shall report annually to 
     Congress on enforcement metrics, activity, and effectiveness 
     under this section.
       (g) Enforcement by States.--
       (1) In general.--In any case in which the attorney general 
     of a State has reason to believe that an interest of the 
     residents of the State has been or is threatened or adversely 
     affected by the engagement of any person in a practice that 
     violates this section, the attorney general of the State may, 
     as parens patriae, bring a civil action on behalf of the 
     residents of the State in an appropriate district court of 
     the United States--
       (A) to enjoin further violation of such provision by such 
     person;
       (B) to compel compliance with such provision; and
       (C) to obtain damages, restitution, or other compensation 
     on behalf of such residents.
       (2) Investigatory powers.--Nothing in this section may be 
     construed to prevent the attorney general of a State from 
     exercising the powers conferred on the attorney general by 
     the laws of the State to conduct investigations, to 
     administer oaths or affirmations, or to compel the attendance 
     of witnesses or the production of documentary or other 
     evidence.
       (3) Venue; service of process.--
       (A) Venue.--Any action brought under paragraph (1) may be 
     brought in--
       (i) the district court of the United States that meets 
     applicable requirements relating to venue under section 1391 
     of title 28, United States Code; or
       (ii) another court of competent jurisdiction.
       (B) Service of process.--In an action brought under 
     paragraph (1), process may be served in any district in which 
     the defendant--
       (i) is an inhabitant; or
       (ii) may be found.
       (4) Actions by other state officials.--
       (A) In general.--In addition to civil actions brought by 
     attorneys general under paragraph (1), any other consumer 
     protection officer of a State who is authorized by the State 
     to do so may bring a civil action under paragraph (1), 
     subject to the same requirements and limitations that apply 
     under this subsection to civil actions brought by attorneys 
     general.
       (B) Savings provision.--Nothing in this section may be 
     construed to prohibit an authorized official of a State from 
     initiating or continuing any proceeding in a court of the 
     State for a violation of any civil or criminal law of the 
     State.

     SEC. __4. STRENGTHENING THE BOTS ACT.

       (a) In General.--Section 2 of the Better Online Ticket 
     Sales Act of 2016 (15 U.S.C. 45c) is amended--
       (1) in subsection (a)(1)--
       (A) in subparagraph (A), by striking ``; or'' and inserting 
     a semicolon;
       (B) in subparagraph (B), by striking the period at the end 
     and inserting ``; or''; and
       (C) by adding at the end the following new subparagraph:
       ``(C) to use or cause to be used an application that 
     performs automated tasks to purchase event tickets from an 
     Internet website or online service in circumvention of posted 
     online ticket purchasing order rules of the Internet website 
     or online service, including a software application that 
     circumvents an

[[Page S3605]]

     access control system, security measure, or other 
     technological control or measure.'';
       (2) by redesignating subsections (b) and (c) as subsections 
     (c) and (d), respectively;
       (3) by inserting after subsection (a) the following new 
     subsection:
       ``(b) Requiring Online Ticket Issuers to Put in Place Site 
     Policies and Establish Safeguards to Protect Site Security.--
       ``(1) Requirement to enforce site policies.--Each ticket 
     issuer that owns or operates an Internet website or online 
     service that facilitates or executes the sale of event 
     tickets shall ensure that such website or service has in 
     place an access control system, security measure, or other 
     technological control or measure to enforce posted event 
     ticket purchasing limits.
       ``(2) Requirement to establish site security safeguards.--
       ``(A) In general.--Each ticket issuer that owns or operates 
     an Internet website or online service that facilitates or 
     executes the sale of event tickets shall establish, 
     implement, and maintain reasonable administrative, technical, 
     and physical safeguards to protect the security, 
     confidentiality, integrity, or availability of the website or 
     service.
       ``(B) Considerations.--In establishing the safeguards 
     described in subparagraph (A), each ticket issuer described 
     in such paragraph shall consider--
       ``(i) the administrative, technical, and physical 
     safeguards that are appropriate to the size and complexity of 
     the ticket issuer;
       ``(ii) the nature and scope of the activities of the ticket 
     issuer;
       ``(iii) the sensitivity of any customer information at 
     issue; and
       ``(iv) the range of security risks and vulnerabilities that 
     are reasonably foreseeable or known to the ticket issuer.
       ``(C) Third parties and service providers.--
       ``(i) In general.--Where applicable, a ticket issuer that 
     owns or operates an Internet website or online service that 
     facilitates or executes the sale of event tickets shall 
     implement and maintain procedures to require that any third 
     party or service provider that performs services with respect 
     to the sale of event tickets or has access to data regarding 
     event ticket purchasing on the website or service maintains 
     reasonable administrative, technical, and physical safeguards 
     to protect the security and integrity of the website or 
     service and that data.
       ``(ii) Oversight procedure requirements.--The procedures 
     implemented and maintained by a ticket issuer in accordance 
     with clause (i) shall include the following:

       ``(I) Taking reasonable steps to select and retain service 
     providers that are capable of maintaining appropriate 
     safeguards for the customer information at issue.
       ``(II) Requiring service providers by contract to implement 
     and maintain adequate safeguards.
       ``(III) Periodically assessing service providers based on 
     the risk they present and the continued adequacy of their 
     safeguards.

       ``(D) Updates.--A ticket issuer that owns or operates an 
     Internet website or online service that facilitates or 
     executes the sale of event tickets shall regularly evaluate 
     and make adjustments to the safeguards described in 
     subparagraph (A) in light of any material changes in 
     technology, internal or external threats to system security, 
     confidentiality, integrity, and availability, and the 
     changing business arrangements or operations of the ticket 
     issuer.
       ``(3) Requirement to report incidents of circumvention; 
     consumer complaints.--
       ``(A) In general.--A ticket issuer that owns or operates an 
     Internet website or online service that facilitates or 
     executes the sale of event tickets shall report to the 
     Commission any incidents of circumvention of which the ticket 
     issuer has actual knowledge.
       ``(B) Consumer complaint website.--Not later than 180 days 
     after the date of enactment of the Fans First Act, the 
     Commission shall create a publicly available website (or 
     modify an existing publicly available website of the 
     Commission) to allow individuals to report violations of this 
     subsection to the Commission.
       ``(C) Reporting timeline and process.--
       ``(i) Timeline.--A ticket issuer shall report known 
     incidents of circumvention within a reasonable period of time 
     after the incident of circumvention is discovered by the 
     ticket issuer, and in no case later than 30 days after an 
     incident of circumvention is discovered by the ticket issuer.
       ``(ii) Automated submission.--The Commission may establish 
     a reporting mechanism to provide for the automatic submission 
     of reports required under this subsection.
       ``(iii) Coordination with state attorneys general.--The 
     Commission shall--

       ``(I) share reports received from ticket issuers under 
     subparagraph (A) with State attorneys general as appropriate; 
     and
       ``(II) share consumer complaints submitted through the 
     website established under subparagraph (B) with State 
     attorneys general as appropriate.

       ``(4) Duty to address causes of circumvention.--A ticket 
     issuer that owns or operates an Internet website or online 
     service that facilitates or executes the sale of event 
     tickets must take reasonable steps to improve its access 
     control systems, security measures, and other technological 
     controls or measures to address any incidents of 
     circumvention of which the ticket issuer has actual 
     knowledge.
       ``(5) FTC guidance.--Not later than 1 year after the date 
     of enactment of the Fans First Act, the Commission shall 
     publish guidance for ticket issuers on compliance with the 
     requirements of this subsection.'';
       (4) in subsection (c), as redesignated by paragraph (1) of 
     this subsection--
       (A) by striking ``subsection (a)'' each place it appears 
     and inserting ``subsection (a) or (b)'';
       (B) in paragraph (2)--
       (i) in subparagraph (A), by striking ``The Commission'' and 
     inserting ``Except as provided in paragraph (3), the 
     Commission''; and
       (ii) in subparagraph (B), by striking ``Any person'' and 
     inserting ``Subject to paragraph (3), any person''; and
       (C) by adding at the end the following new paragraphs:
       ``(3) Civil action.--
       ``(A) In general.--If the Commission has reason to believe 
     that any person has committed a violation of subsection (a) 
     or (b), the Commission may bring a civil action in an 
     appropriate district court of the United States to--
       ``(i) recover a civil penalty under paragraph (4); and
       ``(ii) seek other appropriate relief, including injunctive 
     relief and other equitable relief.
       ``(B) Litigation authority.--Except as otherwise provided 
     in section 16(a)(3) of the Federal Trade Commission Act (15 
     U.S.C. 56(a)(3)), the Commission shall have exclusive 
     authority to commence or defend, and supervise the litigation 
     of, any civil action authorized under this paragraph and any 
     appeal of such action in its own name by any of its attorneys 
     designated by it for such purpose, unless the Commission 
     authorizes the Attorney General to do so. The Commission 
     shall inform the Attorney General of the exercise of such 
     authority and such exercise shall not preclude the Attorney 
     General from intervening on behalf of the United States in 
     such action and any appeal of such action as may be otherwise 
     provided by law.
       ``(C) Rule of construction.--Any civil penalty or relief 
     sought through a civil action under this paragraph shall be 
     in addition to other penalties and relief as may be 
     prescribed by law.
       ``(4) Civil penalties.--
       ``(A) In general.--Any person who violates subsection (a) 
     or (b) shall be liable for--
       ``(i) a civil penalty of not less than $10,000 for each day 
     during which the violation occurs or continues to occur; and
       ``(ii) an additional civil penalty of not less than $1,000 
     per violation.
       ``(B) Enhanced civil penalty for intentional violations.--
     In addition to the civil penalties under subparagraph (A), a 
     person that intentionally violates subsection (a) or (b) 
     shall be liable for a civil penalty of not less than $10,000 
     per violation.'';
       (5) in subsection (d), as redesignated by paragraph (1) of 
     this subsection, by striking ``subsection (a)'' each place it 
     appears and inserting ``subsection (a) or (b)''; and
       (6) by adding at the end the following new subsections:
       ``(e) Law Enforcement Coordination.--
       ``(1) In general.--The Federal Bureau of Investigation, the 
     Department of Justice, and other relevant State or local law 
     enforcement officials shall coordinate as appropriate with 
     the Commission to share information about known instances of 
     cyberattacks on security measures, access control systems, or 
     other technological controls or measures on an Internet 
     website or online service that are used by ticket issuers to 
     enforce posted event ticket purchasing limits or to maintain 
     the integrity of posted online ticket purchasing order rules. 
     Such coordination may include providing information about 
     ongoing investigations but may exclude classified information 
     or information that could compromise a law enforcement or 
     national security effort, as appropriate.
       ``(2) Cyberattack defined.--In this paragraph, the term 
     `cyberattack' means an attack, via cyberspace, targeting an 
     enterprise's use of cyberspace for the purpose of--
       ``(A) disrupting, disabling, destroying, or maliciously 
     controlling a computing environment or computing 
     infrastructure; or
       ``(B) destroying the integrity of data or stealing 
     controlled information.
       ``(f) Congressional Report.--Not later than 1 year after 
     the date of enactment of this paragraph, the Commission shall 
     report to Committee on Commerce, Science, and Transportation 
     of the Senate and the Committee on Energy and Commerce of the 
     House of Representatives on the status of enforcement actions 
     taken pursuant to this Act, as well as any identified 
     limitations to the Commission's ability to pursue incidents 
     of circumvention described in subsection (a)(1)(A).''.
       (b) Additional Definition.--Section 3 of the Better Online 
     Ticket Sales Act of 2016 (15 U.S.C. 45c note) is amended by 
     adding at the end the following new paragraph:
       ``(4) Circumvention.--The term `circumvention' means the 
     act of avoiding, bypassing, removing, deactivating, or 
     otherwise impairing an access control system, security 
     measure, safeguard, or other technological control or measure 
     described in section 2(b)(1).''.

     SEC. __5. SEVERABILITY.

       If any provision of this title, or the application of such 
     provision to any person or circumstance is held to be 
     unconstitutional, the remainder of this title and of the 
     amendments made by this title, and the application of the 
     remaining provisions of this title and

[[Page S3606]]

     amendments to any person or circumstance, shall not be 
     affected.
                                 ______
                                 
  SA 2036. Mr. PADILLA (for himself and Ms. Butler) submitted an 
amendment intended to be proposed to amendment SA 1911 proposed by Ms. 
Cantwell (for herself, Mr. Cruz, Ms. Duckworth, and Mr. Moran) to the 
bill H.R. 3935, to amend title 49, United States Code, to reauthorize 
and improve the Federal Aviation Administration and other civil 
aviation programs, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. AVIATION EXCISE FUEL TAXES.

       (a) In General.--Section 47107(b) of title 49, United 
     States Code, is amended--
       (1) in each of paragraphs (1) and (2) by striking ``local 
     taxes'' and inserting ``local excise taxes'';
       (2) in paragraph (3) by striking ``State tax'' and 
     inserting ``State excise tax''; and
       (3) by adding at the end the following:
       ``(4) This subsection does not apply to State or local 
     general sales taxes nor to State or local generally 
     applicable sales taxes.''.
       (b) Conforming Amendments.--Section 47133 of title 49, 
     United States Code, is amended--
       (1) in subsection (a) in the matter preceding paragraph (1) 
     by striking ``Local taxes'' and inserting ``Local excise 
     taxes'';
       (2) in subsection (b), by striking ``local taxes'' and 
     inserting ``local excise taxes'';
       (3) in subsection (c) by striking ``State tax'' and 
     inserting ``State excise tax''; and
       (4) by adding at the end the following:
       ``(d) Limitation on Applicability.--This subsection shall 
     not apply to--
       ``(1) State or local general sales taxes; or
       ``(2) State or local generally applicable sales taxes.''.
                                 ______
                                 
  SA 2037. Mr. CARPER (for himself and Mr. Lankford) submitted an 
amendment intended to be proposed by him to the bill H.R. 3935, to 
amend title 49, United States Code, to reauthorize and improve the 
Federal Aviation Administration and other civil aviation programs, and 
for other purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. EXTENSION OF CHEMICAL FACILITY ANTI-TERRORISM 
                   STANDARDS PROGRAM OF THE DEPARTMENT OF HOMELAND 
                   SECURITY.

       Section 5 of the Protecting and Securing Chemical 
     Facilities from Terrorist Attacks Act of 2014 (6 U.S.C. 621 
     note) is amended by striking ``July 27, 2023'' and inserting 
     ``October 1, 2026''.
                                 ______
                                 
  SA 2038. Mrs. SHAHEEN submitted an amendment intended to be proposed 
to amendment SA 1911 proposed by Ms. Cantwell (for herself, Mr. Cruz, 
Ms. Duckworth, and Mr. Moran) to the bill H.R. 3935, to amend title 49, 
United States Code, to reauthorize and improve the Federal Aviation 
Administration and other civil aviation programs, and for other 
purposes; which was ordered to lie on the table; as follows:

        At the appropriate place, insert the following:

     SEC. ___. AIR TRAFFIC CONTROLLER FATIGUE.

       (a) In General.--Not later than 90 days after the date of 
     enactment of this section, the Administrator shall promulgate 
     and implement a rule to require an air traffic controller to 
     have a break of not fewer than--
       (1) 10 hours prior to the start of any shift; and
       (2) 12 hours prior to the start of any midshift.
       (b) Midshift Defined.--For purposes of subsection (a), the 
     term ``midshift'' means a shift where the majority of hours 
     of such shift fall between the hours of 10:30 p.m. and 6:30 
     a.m.
                                 ______
                                 
  SA 2039. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       On page 1, line 3, strike ``1 day'' and insert ``2 days''.
                                 ______
                                 
  SA 2040. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the end add the following:

     SEC. EFFECTIVE DATE.

       This Act shall take effect on the date that is 7 days after 
     the date of enactment of this Act.
                                 ______
                                 
  SA 2041. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       On page 1, line 3, strike ``7 days'' and insert ``8 days''.
                                 ______
                                 
  SA 2042. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the end add the following:

     SEC. EFFECTIVE DATE.

       This Act shall take effect on the date that is 9 days after 
     the date of enactment of this Act.
                                 ______
                                 
  SA 2043. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       On page 1, line 3, strike ``9 days'' and insert ``10 
     days''.
                                 ______
                                 
  SA 2044. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       On page 1, line 1, strike ``10 days'' and insert ``11 
     days''.
                                 ______
                                 
  SA 2045. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the end add the following:

     SEC. EFFECTIVE DATE.

       This Act shall take effect on the date that is 12 days 
     after the date of enactment of this Act.
                                 ______
                                 
  SA 2046. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       On page 1, line 3, strike ``12 days'' and insert ``13 
     days''.
                                 ______
                                 
  SA 2047. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the end add the following:

     SEC. EFFECTIVE DATE.

       This Act shall take effect on the date that is 14 days 
     after the date of enactment of this Act.
                                 ______
                                 
  SA 2048. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       On page 1, line 3, strike ``14 days'' and insert ``15 
     days''.
                                 ______
                                 
  SA 2049. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       On page 1, line 1, strike ``15 days'' and insert ``16 
     days''.
                                 ______
                                 
  SA 2050. Mr. SCHUMER submitted an amendment intended to be proposed 
by

[[Page S3607]]

him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the end add the following:

     SEC. EFFECTIVE DATE.

       This Act shall take effect on the date that is 17 days 
     after the date of enactment of this Act.
                                 ______
                                 
  SA 2051. Mr. SCHUMER submitted an amendment intended to be proposed 
by him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       On page 1, line 3, strike ``17 days'' and insert ``18 
     days''.
                                 ______
                                 
  SA 2052. Mr. WYDEN submitted an amendment intended to be proposed by 
him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

                         DIVISION B--TAX RELIEF

     SECTION 1. SHORT TITLE; TABLE OF CONTENTS; ETC.

       (a) Short Title.--This division may be cited as the ``Tax 
     Relief for American Families and Workers Act of 2024''.
       (b) Amendment of 1986 Code.--Except as otherwise expressly 
     provided, whenever in this division an amendment or repeal is 
     expressed in terms of an amendment to, or repeal of, a 
     section or other provision, the reference shall be considered 
     to be made to a section or other provision of the Internal 
     Revenue Code of 1986.
       (c) Table of Contents.--The table of contents of this 
     division is as follows:

Sec. 1. Short title; table of contents; etc.

                TITLE I--TAX RELIEF FOR WORKING FAMILIES

Sec. 101. Per-child calculation of refundable portion of child tax 
              credit.
Sec. 102. Increase in refundable portion.
Sec. 103. Inflation of credit amount.
Sec. 104. Rule for determination of earned income.
Sec. 105. Special rule for certain early-filed 2023 returns.

                TITLE II--AMERICAN INNOVATION AND GROWTH

Sec. 201. Deduction for domestic research and experimental 
              expenditures.
Sec. 202. Extension of allowance for depreciation, amortization, or 
              depletion in determining the limitation on business 
              interest.
Sec. 203. Extension of 100 percent bonus depreciation.
Sec. 204. Increase in limitations on expensing of depreciable business 
              assets.

              TITLE III--INCREASING GLOBAL COMPETITIVENESS

    Subtitle A--United States-Taiwan Expedited Double-Tax Relief Act

Sec. 301. Short title.
Sec. 302. Special rules for taxation of certain residents of Taiwan.

    Subtitle B--United States-Taiwan Tax Agreement Authorization Act

Sec. 311. Short title.
Sec. 312. Definitions.
Sec. 313. Authorization to negotiate and enter into agreement.
Sec. 314. Consultations with Congress.
Sec. 315. Approval and implementation of agreement.
Sec. 316. Submission to Congress of agreement and implementation 
              policy.
Sec. 317. Consideration of approval legislation and implementing 
              legislation.
Sec. 318. Relationship of agreement to Internal Revenue Code of 1986.
Sec. 319. Authorization of subsequent tax agreements relative to 
              Taiwan.
Sec. 320. United States treatment of double taxation matters with 
              respect to Taiwan.

         TITLE IV--ASSISTANCE FOR DISASTER-IMPACTED COMMUNITIES

Sec. 401. Short title.
Sec. 402. Extension of rules for treatment of certain disaster-related 
              personal casualty losses.
Sec. 403. Exclusion from gross income for compensation for losses or 
              damages resulting from certain wildfires.
Sec. 404. East Palestine disaster relief payments.

                    TITLE V--MORE AFFORDABLE HOUSING

Sec. 501. State housing credit ceiling increase for low-income housing 
              credit.
Sec. 502. Tax-exempt bond financing requirement.

           TITLE VI--TAX ADMINISTRATION AND ELIMINATING FRAUD

Sec. 601. Increase in threshold for requiring information reporting 
              with respect to certain payees.
Sec. 602. Enforcement provisions with respect to COVID-related employee 
              retention credits.

                TITLE I--TAX RELIEF FOR WORKING FAMILIES

     SEC. 101. PER-CHILD CALCULATION OF REFUNDABLE PORTION OF 
                   CHILD TAX CREDIT.

       (a) In General.--Subparagraph (A) of section 24(h)(5) is 
     amended to read as follows:
       ``(A) In general.--In applying subsection (d)--
       ``(i) the amount determined under paragraph (1)(A) of such 
     subsection with respect to any qualifying child shall not 
     exceed $1,400, and such paragraph shall be applied without 
     regard to paragraph (4) of this subsection, and
       ``(ii) paragraph (1)(B) of such subsection shall be applied 
     by multiplying each of--

       ``(I) the amount determined under clause (i) thereof, and
       ``(II) the excess determined under clause (ii) thereof,

     by the number of qualifying children of the taxpayer.''.
       (b) Conforming Amendment.--The heading of paragraph (5) of 
     section 24(h) is amended by striking ``Maximum amount of'' 
     and inserting ``Special rules for''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2022.

     SEC. 102. INCREASE IN REFUNDABLE PORTION.

       (a) In General.--Paragraph (5) of section 24(h) is amended 
     by redesignating subparagraph (B) as subparagraph (C) and by 
     inserting after subparagraph (A) the following new 
     subparagraph:
       ``(B) Amounts for 2023, 2024, and 2025.--In the case of a 
     taxable year beginning after 2022, subparagraph (A) shall be 
     applied by substituting for `$1,400'--
       ``(i) in the case of taxable year 2023, `$1,800',
       ``(ii) in the case of taxable year 2024, `$1,900', and
       ``(iii) in the case of taxable year 2025, `$2,000'.''.
       (b) Conforming Amendment.--Subparagraph (C) of section 
     24(h)(5), as redesignated by subsection (a), is amended by 
     inserting ``and before 2023'' after ``2018''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2022.

     SEC. 103. INFLATION OF CREDIT AMOUNT.

       (a) In General.--Paragraph (2) of section 24(h) is 
     amended--
       (1) by striking ``amount.--Subsection'' and inserting 
     ``amount.--
       ``(A) In general.--Subsection'', and
       (2) by adding at the end the following new subparagraph:
       ``(B) Adjustment for inflation.--In the case of a taxable 
     year beginning after 2023, the $2,000 amounts in subparagraph 
     (A) and paragraph (5)(B)(iii) shall each be increased by an 
     amount equal to--
       ``(i) such dollar amount, multiplied by
       ``(ii) the cost-of-living adjustment determined under 
     section 1(f)(3) for the calendar year in which the taxable 
     year begins, determined by substituting `2022' for `2016' in 
     subparagraph (A)(ii) thereof.
     If any increase under this subparagraph is not a multiple of 
     $100, such increase shall be rounded to the next lowest 
     multiple of $100.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2023.

     SEC. 104. RULE FOR DETERMINATION OF EARNED INCOME.

       (a) In General.--Paragraph (6) of section 24(h) of the 
     Internal Revenue Code of 1986 is amended--
       (1) by striking ``credit.--Subsection'' and inserting 
     ``credit.--
       ``(A) In general.--Subsection'', and
       (2) by adding at the end the following new subparagraphs
       ``(B) Rule for determination of earned income.--
       ``(i) In general.--In the case of a taxable year beginning 
     after 2023, if the earned income of the taxpayer for such 
     taxable year is less than the earned income of the taxpayer 
     for the preceding taxable year, subsection (d)(1)(B)(i) may, 
     at the election of the taxpayer, be applied by substituting--

       ``(I) the earned income for such preceding taxable year, 
     for
       ``(II) the earned income for the current taxable year.

       ``(ii) Application to joint returns.--For purposes of 
     clause (i), in the case of a joint return, the earned income 
     of the taxpayer for the preceding taxable year shall be the 
     sum of the earned income of each spouse for such preceding 
     taxable year.''.
       (b) Errors Treated as Mathematical Errors.--Paragraph (2) 
     of section 6213(g) of the Internal Revenue Code of 1986 is 
     amended by striking ``and'' at the end of subparagraph (U), 
     by striking the period at the end of subparagraph (V) and 
     inserting ``, and'', and by inserting after subparagraph (V) 
     the following new subparagraph:
       ``(W) in the case of a taxpayer electing the application of 
     section 24(h)(6)(B) for any taxable year, an entry on a 
     return of earned income pursuant to such section which is 
     inconsistent with the amount of such earned income determined 
     by the Secretary for the preceding taxable year.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2023.

[[Page S3608]]

  


     SEC. 105. SPECIAL RULE FOR CERTAIN EARLY-FILED 2023 RETURNS.

       In the case of an individual who claims, on the taxpayer's 
     return of tax for the first taxable year beginning after 
     December 31, 2022, a credit under section 24 of the Internal 
     Revenue Code of 1986 which is determined without regard to 
     the amendments made by sections 101 and 102 of this division, 
     the Secretary of the Treasury (or the Secretary's delegate) 
     shall, to the maximum extent practicable--
       (1) redetermine the amount of such credit (after taking 
     into account such amendments) on the basis of the information 
     provided by the taxpayer on such return, and
       (2) to the extent that such redetermination results in an 
     overpayment of tax, credit or refund such overpayment as 
     expeditiously as possible.

                TITLE II--AMERICAN INNOVATION AND GROWTH

     SEC. 201. DEDUCTION FOR DOMESTIC RESEARCH AND EXPERIMENTAL 
                   EXPENDITURES.

       (a) Delay of Amortization of Domestic Research and 
     Experimental Expenditures.--Section 174 is amended by adding 
     at the end the following new subsection:
       ``(e) Suspension of Application of Section to Domestic 
     Research and Experimental Expenditures.--In the case of any 
     domestic research or experimental expenditures (as defined in 
     section 174A(b)), this section--
       ``(1) shall apply to such expenditures paid or incurred in 
     taxable years beginning after December 31, 2025, and
       ``(2) shall not apply to such expenditures paid or incurred 
     in taxable years beginning on or before such date.''.
       (b) Reinstatement of Expensing for Domestic Research and 
     Experimental Expenditures.--Part VI of subchapter B of 
     chapter 1 is amended by inserting after section 174 the 
     following new section:

     ``SEC. 174A. TEMPORARY RULES FOR DOMESTIC RESEARCH AND 
                   EXPERIMENTAL EXPENDITURES.

       ``(a) Treatment as Expenses.--Notwithstanding section 263, 
     there shall be allowed as a deduction any domestic research 
     or experimental expenditures which are paid or incurred by 
     the taxpayer during the taxable year.
       ``(b) Domestic Research or Experimental Expenditures.--For 
     purposes of this section, the term `domestic research or 
     experimental expenditures' means research or experimental 
     expenditures paid or incurred by the taxpayer in connection 
     with the taxpayer's trade or business other than such 
     expenditures which are attributable to foreign research 
     (within the meaning of section 41(d)(4)(F)).
       ``(c) Amortization of Certain Domestic Research and 
     Experimental Expenditures.--
       ``(1) In general.--At the election of the taxpayer, made in 
     accordance with regulations or other guidance provided by the 
     Secretary, in the case of domestic research or experimental 
     expenditures which would (but for subsection (a)) be 
     chargeable to capital account but not chargeable to property 
     of a character which is subject to the allowance under 
     section 167 (relating to allowance for depreciation, etc.) or 
     section 611 (relating to allowance for depletion), subsection 
     (a) shall not apply and the taxpayer shall--
       ``(A) charge such expenditures to capital account, and
       ``(B) be allowed an amortization deduction of such 
     expenditures ratably over such period of not less than 60 
     months as may be selected by the taxpayer (beginning with the 
     month in which the taxpayer first realizes benefits from such 
     expenditures).
       ``(2) Time for and scope of election.--The election 
     provided by paragraph (1) may be made for any taxable year, 
     but only if made not later than the time prescribed by law 
     for filing the return for such taxable year (including 
     extensions thereof). The method so elected, and the period 
     selected by the taxpayer, shall be adhered to in computing 
     taxable income for the taxable year for which the election is 
     made and for all subsequent taxable years unless, with the 
     approval of the Secretary, a change to a different method (or 
     to a different period) is authorized with respect to part or 
     all of such expenditures. The election shall not apply to any 
     expenditure paid or incurred during any taxable year before 
     the taxable year for which the taxpayer makes the election.
       ``(d) Election to Capitalize Expenses.--In the case of a 
     taxpayer which elects (at such time and in such manner as the 
     Secretary may provide) the application of this subsection, 
     subsections (a) and (c) shall not apply and domestic research 
     or experimental expenditures shall be chargeable to capital 
     account. Such election shall not apply to any expenditure 
     paid or incurred during any taxable year before the taxable 
     year for which the taxpayer makes the election and may be 
     made with respect to part of the expenditures paid or 
     incurred during any taxable year only with the approval of 
     the Secretary.
       ``(e) Special Rules.--
       ``(1) Land and other property.--This section shall not 
     apply to any expenditure for the acquisition or improvement 
     of land, or for the acquisition or improvement of property to 
     be used in connection with the research or experimentation 
     and of a character which is subject to the allowance under 
     section 167 (relating to allowance for depreciation, etc.) or 
     section 611 (relating to allowance for depletion); but for 
     purposes of this section allowances under section 167, and 
     allowances under section 611, shall be considered as 
     expenditures.
       ``(2) Exploration expenditures.--This section shall not 
     apply to any expenditure paid or incurred for the purpose of 
     ascertaining the existence, location, extent, or quality of 
     any deposit of ore or other mineral (including oil and gas).
       ``(3) Software development.--For purposes of this section, 
     any amount paid or incurred in connection with the 
     development of any software shall be treated as a research or 
     experimental expenditure.
       ``(f) Termination.--
       ``(1) In general.--This section shall not apply to amounts 
     paid or incurred in taxable years beginning after December 
     31, 2025.
       ``(2) Change in method of accounting.--In the case of a 
     taxpayer's first taxable year beginning after December 31, 
     2025, paragraph (1) (and the corresponding application of 
     section 174) shall be treated as a change in method of 
     accounting for purposes of section 481 and--
       ``(A) such change shall be treated as initiated by the 
     taxpayer,
       ``(B) such change shall be treated as made with the consent 
     of the Secretary, and
       ``(C) such change shall be applied only on a cut-off basis 
     for any domestic research or experimental expenditures paid 
     or incurred in taxable years beginning after December 31, 
     2025, and no adjustment under section 481(a) shall be 
     made.''.
       (c) Coordination With Certain Other Provisions.--
       (1) Research credit.--
       (A) Section 41(d)(1)(A) is amended by inserting ``or 
     domestic research or experimental expenditures under section 
     174A'' after ``section 174''.
       (B) Section 280C(c)(1) is amended to read as follows:
       ``(1) In general.--The domestic research or experimental 
     expenditures otherwise taken into account under section 174 
     or 174A (as the case may be) shall be reduced by the amount 
     of the credit allowed under section 41(a).''.
       (2) AMT adjustment.--Section 56(b)(2) is amended by 
     striking ``174(a)'' each place it appears and inserting 
     ``174A(a)''.
       (3) Optional 10-year writeoff.--Section 59(e)(2)(B) is 
     amended by striking ``section 174(a) (relating to research 
     and experimental expenditures)'' and inserting ``section 
     174A(a) (relating to temporary rules for domestic research 
     and experimental expenditures)''.
       (4) Qualified small issue bonds.--Section 144(a)(4)(C)(iv) 
     is amended by striking ``174(a)'' and inserting ``174A(a)''.
       (5) Start-up expenditures.--Section 195(c)(1) is amended by 
     striking ``or 174'' in the last sentence and inserting ``174, 
     or 174A''.
       (6) Capital expenditures.--
       (A) Section 263(a)(1)(B) is amended by inserting `` or 
     174A'' after ``174''.
       (B) Section 263A(c)(2) is amended by inserting ``or 174A'' 
     after ``174''.
       (7) Active business computer software royalties.--Section 
     543(d)(4)(A)(i) is amended by inserting ``174A,'' after 
     ``174,''.
       (8) Source rules.--Section 864(g)(2) is amended in the last 
     sentence--
       (A) by striking ``treated as deferred expenses under 
     subsection (b) of section 174'' and inserting ``allowed as an 
     amortization deduction under section 174(a) or section 
     174A(c),'', and
       (B) by striking ``such subsection'' and inserting ``such 
     section (as the case may be)''.
       (9) Basis adjustment.--Section 1016(a)(14) is amended by 
     striking ``deductions as deferred expenses under section 
     174(b)(1) (relating to research and experimental 
     expenditures)'' and inserting ``deductions under section 174 
     or 174A''.
       (10) Small business stock.--Section 1202(e)(2)(B) is 
     amended by striking ``research and experimental expenditures 
     under section 174'' and inserting ``specified research or 
     experimental expenditures under section 174 or domestic 
     research or experimental expenditures under section 174A''.
       (d) Conforming Amendments.--
       (1) Section 13206 of Public Law 115-97 is amended by 
     striking subsection (b) (relating to change in method of 
     accounting).
       (2) The table of sections for part VI of subchapter B of 
     chapter 1 is amended by inserting after the item relating to 
     section 174 the following new item:

``Sec. 174A. Temporary rules for domestic research and experimental 
              expenditures.''.
       (e) Effective Date.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall apply 
     to amounts paid or incurred in taxable years beginning after 
     December 31, 2021.
       (2) Coordination with research credit.--The amendment made 
     by subsection (c)(1)(B) shall apply to taxable years 
     beginning after December 31, 2022.
       (3) Repeal of superceded change in method of accounting 
     rules.--The amendment made by subsection (d)(1) shall take 
     effect as if included in Public Law 115-97.
       (4) No inference with respect to coordination with research 
     credit for prior periods.--The amendment made by subsection 
     (c)(1)(B) shall not be construed to create any inference with 
     respect to the proper application of section 280C(c) of the 
     Internal Revenue Code of 1986 with respect to taxable years 
     beginning before January 1, 2023.
       (f) Transition Rules.--
       (1) In general.--Except as otherwise provided by the 
     Secretary, an election made

[[Page S3609]]

     under subsection (c) or (d) of section 174A of the Internal 
     Revenue Code of 1986 (as added by this section) for the 
     taxpayer's first taxable year beginning after December 31, 
     2021, shall not fail to be treated as timely made (or as made 
     on the return) if made during the 1-year period beginning on 
     the date of the enactment of this Act on an amended return 
     for the taxpayer's first taxable year beginning after 
     December 31, 2021, or in such other manner as the Secretary 
     may provide.
       (2) Election regarding treatment as change in method of 
     accounting.--In the case of any taxpayer which (as of the 
     date of the enactment of this Act) had adopted a method of 
     accounting provided by section 174 of the Internal Revenue 
     Code of 1986 (as in effect prior to the amendments made by 
     this section) for the taxpayer's first taxable year beginning 
     after December 31, 2021, and elects the application of this 
     paragraph--
       (A) the amendments made by this section shall be treated as 
     a change in method of accounting for purposes of section 481 
     of such Code,
       (B) such change shall be treated as initiated by the 
     taxpayer for the taxpayer's immediately succeeding taxable 
     year,
       (C) such change shall be treated as made with the consent 
     of the Secretary,
       (D) such change shall be applied on a modified cut-off 
     basis, taking into account for purposes of section 481(a) of 
     such Code only the domestic research or experimental 
     expenditures (as defined in section 174A(b) of such Code (as 
     added by this section) and determined by applying the rules 
     of section 174A(e) of such Code) paid or incurred in the 
     taxpayer's first taxable year beginning after December 31, 
     2021, and not allowed as a deduction in such taxable year, 
     and
       (E) in the case of a taxpayer which elects the application 
     of this subparagraph, the amount of such change (as 
     determined under subparagraph (D)) shall be taken into 
     account ratably over the 2-taxable-year period beginning with 
     the taxable year referred to in subparagraph (B).
       (3) Election regarding 10-year writeoff.--
       (A) In general.--Except as otherwise provided by the 
     Secretary, an eligible taxpayer which files, during the 1-
     year period beginning on the date of the enactment of this 
     Act, an amended income tax return for the taxable year 
     described in subparagraph (B)(ii) may elect the application 
     of section 59(e) of the Internal Revenue Code of 1986 with 
     respect to qualified expenditures described in section 
     59(e)(2)(B) of such Code (as amended by subsection (c)(3)) 
     with respect to such taxable year. Such election shall be 
     filed with such amended income tax return and shall be 
     effective only to the extent that such election would have 
     been effective if filed with the original income tax return 
     for such taxable year (determined after taking into account 
     the amendment made by subsection (c)(3)).
       (B) Eligible taxpayer.--For purposes of subparagraph (A), 
     the term ``eligible taxpayer'' means any taxpayer which--
       (i) does not elect the application of paragraph (2), and
       (ii) filed an income tax return for such taxpayer's first 
     taxable year beginning after December 31, 2021, before the 
     earlier of--

       (I) the due date for such return, and
       (II) the date of the enactment of this Act.

       (4) Election regarding coordination with research credit.--
     Except as otherwise provided by the Secretary, an eligible 
     taxpayer (as defined in paragraph (3)(B) without regard to 
     clause (i) thereof) which files, during the 1-year period 
     beginning on the date of the enactment of this Act, an 
     amended income tax return for the taxpayer's first taxable 
     year beginning after December 31, 2021, may, notwithstanding 
     subparagraph (C) of section 280C(c)(2) of the Internal 
     Revenue Code of 1986 make, or revoke, on such amended return 
     the election under such section for such taxable year.

     SEC. 202. EXTENSION OF ALLOWANCE FOR DEPRECIATION, 
                   AMORTIZATION, OR DEPLETION IN DETERMINING THE 
                   LIMITATION ON BUSINESS INTEREST.

       (a) In General.--Section 163(j)(8)(A)(v) is amended by 
     striking ``January 1, 2022'' and inserting ``January 1, 
     2026''.
       (b) Effective Date.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendment made by this section shall apply to 
     taxable years beginning after December 31, 2023.
       (2) Election to apply extension retroactively.--In the case 
     of a taxpayer which elects (at such time and in such manner 
     as the Secretary may provide) the application of this 
     paragraph, paragraph (1) shall be applied by substituting 
     ``December 31, 2021'' for ``December 31, 2023''.

     SEC. 203. EXTENSION OF 100 PERCENT BONUS DEPRECIATION.

       (a) In General.--Section 168(k)(6)(A) is amended--
       (1) in clause (i)--
       (A) by striking ``2023'' and inserting ``2026'', and
       (B) by adding ``and'' at the end, and
       (2) by striking clauses (ii), (iii), and (iv), and 
     redesignating clause (v) as clause (ii).
       (b) Property With Longer Production Periods.--Section 
     168(k)(6)(B) is amended--
       (1) in clause (i)--
       (A) by striking ``2024'' and inserting ``2027'', and
       (B) by adding ``and'' at the end, and
       (2) by striking clauses (ii), (iii), and (iv), and 
     redesignating clause (v) as clause (ii).
       (c) Plants Bearing Fruits and Nuts.--Section 168(k)(6)(C) 
     is amended--
       (1) in clause (i)--
       (A) by striking ``2023'' and inserting ``2026'', and
       (B) by adding ``and'' at the end, and
       (2) by striking clauses (ii), (iii), and (iv), and 
     redesignating clause (v) as clause (ii).
       (d) Effective Dates.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall apply 
     to property placed in service after December 31, 2022.
       (2) Plants bearing fruits and nuts.--The amendments made by 
     subsection (c) shall apply to specified plants planted or 
     grafted after December 31, 2022.

     SEC. 204. INCREASE IN LIMITATIONS ON EXPENSING OF DEPRECIABLE 
                   BUSINESS ASSETS.

       (a) In General.--Section 179(b) is amended--
       (1) by striking ``$1,000,000'' in paragraph (1) and 
     inserting ``$1,290,000'', and
       (2) by striking ``$2,500,000'' in paragraph (2) and 
     inserting ``$3,220,000''.
       (b) Inflation Adjustment.--Section 179(b)(6) is amended--
       (1) by striking ``2018'' and inserting ``2024 (2018 in the 
     case of the dollar amount in paragraph (5)(A))'', and
       (2) by striking `` `calendar year 2017'' and inserting `` 
     `calendar year 2024' (`calendar year 2017' in the case of the 
     dollar amount in paragraph (5)(A))''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to property placed in service in taxable years 
     beginning after December 31, 2023.

              TITLE III--INCREASING GLOBAL COMPETITIVENESS

    Subtitle A--United States-Taiwan Expedited Double-Tax Relief Act

     SEC. 301. SHORT TITLE.

       This subtitle may be cited as the ``United States-Taiwan 
     Expedited Double-Tax Relief Act''.

     SEC. 302. SPECIAL RULES FOR TAXATION OF CERTAIN RESIDENTS OF 
                   TAIWAN.

       (a) In General.--Subpart D of part II of subchapter N of 
     chapter 1 is amended by inserting after section 894 the 
     following new section:

     ``SEC. 894A. SPECIAL RULES FOR QUALIFIED RESIDENTS OF TAIWAN.

       ``(a) Certain Income From United States Sources.--
       ``(1) Interest, dividends, and royalties, etc.--
       ``(A) In general.--In the case of interest (other than 
     original issue discount), dividends, royalties, amounts 
     described in section 871(a)(1)(C), and gains described in 
     section 871(a)(1)(D) received by or paid to a qualified 
     resident of Taiwan--
       ``(i) sections 871(a), 881(a), 1441(a), 1441(c)(5), and 
     1442(a) shall each be applied by substituting `the applicable 
     percentage (as defined in section 894A(a)(1)(C))' for `30 
     percent' each place it appears, and
       ``(ii) sections 871(a), 881(a), and 1441(c)(1) shall each 
     be applied by substituting `a United States permanent 
     establishment of a qualified resident of Taiwan' for `a trade 
     or business within the United States' each place it appears.
       ``(B) Exceptions.--
       ``(i) In general.--Subparagraph (A) shall not apply to--

       ``(I) any dividend received from or paid by a real estate 
     investment trust which is not a qualified REIT dividend,
       ``(II) any amount subject to section 897,
       ``(III) any amount received from or paid by an expatriated 
     entity (as defined in section 7874(a)(2)) to a foreign 
     related person (as defined in section 7874(d)(3)), and
       ``(IV) any amount which is included in income under section 
     860C to the extent that such amount does not exceed an excess 
     inclusion with respect to a REMIC.

       ``(ii) Qualified reit dividend.--For purposes of clause 
     (i)(I), the term `qualified REIT dividend' means any dividend 
     received from or paid by a real estate investment trust if 
     such dividend is paid with respect to a class of shares that 
     is publicly traded and the recipient of the dividend is a 
     person who holds an interest in any class of shares of the 
     real estate investment trust of not more than 5 percent.
       ``(C) Applicable percentage.--For purposes of applying 
     subparagraph (A)(i)--
       ``(i) In general.--Except as provided in clause (ii), the 
     term `applicable percentage' means 10 percent.
       ``(ii) Special rules for dividends.-- In the case of any 
     dividend in respect of stock received by or paid to a 
     qualified resident of Taiwan, the applicable percentage shall 
     be 15 percent (10 percent in the case of a dividend which 
     meets the requirements of subparagraph (D) and is received by 
     or paid to an entity taxed as a corporation in Taiwan).
       ``(D) Requirements for lower dividend rate.--
       ``(i) In general.--The requirements of this subparagraph 
     are met with respect to any dividend in respect of stock in a 
     corporation if, at all times during the 12-month period 
     ending on the date such stock becomes ex-dividend with 
     respect to such dividend--

       ``(I) the dividend is derived by a qualified resident of 
     Taiwan, and
       ``(II) such qualified resident of Taiwan has held directly 
     at least 10 percent (by vote and

[[Page S3610]]

     value) of the total outstanding shares of stock in such 
     corporation.

     For purposes of subclause (II), a person shall be treated as 
     directly holding a share of stock during any period described 
     in the preceding sentence if the share was held by a 
     corporation from which such person later acquired that share 
     and such corporation was, at the time the share was acquired, 
     both a connected person to such person and a qualified 
     resident of Taiwan.
       ``(ii) Exception for rics and reits.--Notwithstanding 
     clause (i), the requirements of this subparagraph shall not 
     be treated as met with respect to any dividend paid by a 
     regulated investment company or a real estate investment 
     trust.
       ``(2) Qualified wages.--
       ``(A) In general.--No tax shall be imposed under this 
     chapter (and no amount shall be withheld under section 
     1441(a) or chapter 24) with respect to qualified wages paid 
     to a qualified resident of Taiwan who--
       ``(i) is not a resident of the United States (determined 
     without regard to subsection (c)(3)(E)), or
       ``(ii) is employed as a member of the regular component of 
     a ship or aircraft operated in international traffic.
       ``(B) Qualified wages.--
       ``(i) In general.--The term `qualified wages' means wages, 
     salaries, or similar remunerations with respect to employment 
     involving the performance of personal services within the 
     United States which--

       ``(I) are paid by (or on behalf of) any employer other than 
     a United States person, and
       ``(II) are not borne by a United States permanent 
     establishment of any person other than a United States 
     person.

       ``(ii) Exceptions.--Such term shall not include directors' 
     fees, income derived as an entertainer or athlete, income 
     derived as a student or trainee, pensions, amounts paid with 
     respect to employment with the United States, any State (or 
     political subdivision thereof), or any possession of the 
     United States (or any political subdivision thereof), or 
     other amounts specified in regulations or guidance under 
     subsection (f)(1)(F).
       ``(3) Income derived from entertainment or athletic 
     activities.--
       ``(A) In general.--No tax shall be imposed under this 
     chapter (and no amount shall be withheld under section 
     1441(a) or chapter 24) with respect to income derived by an 
     entertainer or athlete who is a qualified resident of Taiwan 
     from personal activities as such performed in the United 
     States if the aggregate amount of gross receipts from such 
     activities for the taxable year do not exceed $30,000.
       ``(B) Exception.--Subparagraph (A) shall not apply with 
     respect to--
       ``(i) income which is qualified wages (as defined in 
     paragraph (2)(B), determined without regard to clause (ii) 
     thereof), or
       ``(ii) income which is effectively connected with a United 
     States permanent establishment.
       ``(b) Income Connected With a United States Permanent 
     Establishment of a Qualified Resident of Taiwan.--
       ``(1) In general.--
       ``(A) In general.--In lieu of applying sections 871(b) and 
     882, a qualified resident of Taiwan that carries on a trade 
     or business within the United States through a United States 
     permanent establishment shall be taxable as provided in 
     section 1, 11, 55, or 59A, on its taxable income which is 
     effectively connected with such permanent establishment.
       ``(B) Determination of taxable income.--In determining 
     taxable income for purposes of paragraph (1), gross income 
     includes only gross income which is effectively connected 
     with the permanent establishment.
       ``(2) Treatment of dispositions of united states real 
     property.--In the case of a qualified resident of Taiwan, 
     section 897(a) shall be applied--
       ``(A) by substituting `carried on a trade or business 
     within the United States through a United States permanent 
     establishment' for `were engaged in a trade or business 
     within the United States', and
       ``(B) by substituting `such United States permanent 
     establishment' for `such trade or business'.
       ``(3) Treatment of branch profits taxes.--In the case of 
     any corporation which is a qualified resident of Taiwan, 
     section 884 shall be applied--
       ``(A) by substituting `10 percent' for `30 percent ' in 
     subsection (a) thereof, and
       ``(B) by substituting `a United States permanent 
     establishment of a qualified resident of Taiwan' for `the 
     conduct of a trade or business within the United States' in 
     subsection (d)(1) thereof.
       ``(4) Special rule with respect to income derived from 
     certain entertainment or athletic activities.--
       ``(A) In general.--Paragraph (1) shall not apply to the 
     extent that the income is derived--
       ``(i) in respect of entertainment or athletic activities 
     performed in the United States, and
       ``(ii) by a qualified resident of Taiwan who is not the 
     entertainer or athlete performing such activities.
       ``(B) Exception.--Subparagraph (A) shall not apply if the 
     person described in subparagraph (A)(ii) is contractually 
     authorized to designate the individual who is to perform such 
     activities.
       ``(5) Special rule with respect to certain amounts.--
     Paragraph (1) shall not apply to any income which is wages, 
     salaries, or similar remuneration with respect to employment 
     or with respect to any amount which is described in 
     subsection (a)(2)(B)(ii).
       ``(c) Qualified Resident of Taiwan.--For purposes of this 
     section--
       ``(1) In general.--The term `qualified resident of Taiwan' 
     means any person who--
       ``(A) is liable to tax under the laws of Taiwan by reason 
     of such person's domicile, residence, place of management, 
     place of incorporation, or any similar criterion,
       ``(B) is not a United States person (determined without 
     regard to paragraph (3)(E)), and
       ``(C) in the case of an entity taxed as a corporation in 
     Taiwan, meets the requirements of paragraph (2).
       ``(2) Limitation on benefits for corporate entities of 
     taiwan.--
       ``(A) In general.--Subject to subparagraphs (E) and (F), an 
     entity meets the requirements of this paragraph only if it--
       ``(i) meets the ownership and income requirements of 
     subparagraph (B),
       ``(ii) meets the publicly traded requirements of 
     subparagraph (C), or
       ``(iii) meets the qualified subsidiary requirements of 
     subparagraph (D).
       ``(B) Ownership and income requirements.--The requirements 
     of this subparagraph are met for an entity if--
       ``(i) at least 50 percent (by vote and value) of the total 
     outstanding shares of stock in such entity are owned directly 
     or indirectly by qualified residents of Taiwan, and
       ``(ii) less than 50 percent of such entity's gross income 
     (and in the case of an entity that is a member of a tested 
     group, less than 50 percent of the tested group's gross 
     income) is paid or accrued, directly or indirectly, in the 
     form of payments that are deductible for purposes of the 
     income taxes imposed by Taiwan, to persons who are not--

       ``(I) qualified residents of Taiwan, or
       ``(II) United States persons who meet such requirements 
     with respect to the United States as determined by the 
     Secretary to be equivalent to the requirements of this 
     subsection (determined without regard to paragraph (1)(B)) 
     with respect to residents of Taiwan.

       ``(C) Publicly traded requirements.--An entity meets the 
     requirements of this subparagraph if--
       ``(i) the principal class of its shares (and any 
     disproportionate class of shares) of such entity are 
     primarily and regularly traded on an established securities 
     market in Taiwan, or
       ``(ii) the primary place of management and control of the 
     entity is in Taiwan and all classes of its outstanding shares 
     described in clause (i) are regularly traded on an 
     established securities market in Taiwan.
       ``(D) Qualified subsidiary requirements.--An entity meets 
     the requirement of this subparagraph if--
       ``(i) at least 50 percent (by vote and value) of the total 
     outstanding shares of the stock of such entity are owned 
     directly or indirectly by 5 or fewer entities--

       ``(I) which meet the requirements of subparagraph (C), or
       ``(II) which are United States persons the principal class 
     of the shares (and any disproportionate class of shares) of 
     which are primarily and regularly traded on an established 
     securities market in the United States, and

       ``(ii) the entity meets the requirements of clause (ii) of 
     subparagraph (B).
       ``(E) Only indirect ownership through qualifying 
     intermediaries counted.--
       ``(i) In general.--Stock in an entity owned by a person 
     indirectly through 1 or more other persons shall not be 
     treated as owned by such person in determining whether the 
     person meets the requirements of subparagraph (B)(i) or 
     (D)(i) unless all such other persons are qualifying 
     intermediate owners.
       ``(ii) Qualifying intermediate owners.--The term 
     `qualifying intermediate owner' means a person that is--

       ``(I) a qualified resident of Taiwan, or
       ``(II) a resident of any other foreign country (other than 
     a foreign country that is a foreign country of concern) that 
     has in effect a comprehensive convention with the United 
     States for the avoidance of double taxation.

       ``(iii) Special rule for qualified subsidiaries.--For 
     purposes of applying subparagraph (D)(i), the term 
     `qualifying intermediate owner' shall include any person who 
     is a United States person who meets such requirements with 
     respect to the United States as determined by the Secretary 
     to be equivalent to the requirements of this subsection 
     (determined without regard to paragraph (1)(B)) with respect 
     to residents of Taiwan.
       ``(F) Certain payments not included.--In determining 
     whether the requirements of subparagraph (B)(ii) or (D)(ii) 
     are met with respect to an entity, the following payments 
     shall not be taken into account:
       ``(i) Arm's-length payments by the entity in the ordinary 
     course of business for services or tangible property.
       ``(ii) In the case of a tested group, intra-group 
     transactions.
       ``(3) Dual residents.--
       ``(A) Rules for determination of status.--
       ``(i) In general.--An individual who is an applicable dual 
     resident and who is described in subparagraph (B), (C), or 
     (D) shall be treated as a qualified resident of Taiwan.
       ``(ii) Applicable dual resident.--For purposes of this 
     paragraph, the term `applicable dual resident' means an 
     individual who--

       ``(I) is not a United States citizen,

[[Page S3611]]

       ``(II) is a resident of the United States (determined 
     without regard to subparagraph (E)), and
       ``(III) would be a qualified resident of Taiwan but for 
     paragraph (1)(B).

       ``(B) Permanent home.--An individual is described in this 
     subparagraph if such individual--
       ``(i) has a permanent home available to such individual in 
     Taiwan, and
       ``(ii) does not have a permanent home available to such 
     individual in the United States.
       ``(C) Center of vital interests.--An individual is 
     described in this subparagraph if--
       ``(i) such individual has a permanent home available to 
     such individual in both Taiwan and the United States, and
       ``(ii) such individual's personal and economic relations 
     (center of vital interests) are closer to Taiwan than to the 
     United States.
       ``(D) Habitual abode.--An individual is described in this 
     subparagraph if--
       ``(i) such individual--

       ``(I) does not have a permanent home available to such 
     individual in either Taiwan or the United States, or
       ``(II) has a permanent home available to such individual in 
     both Taiwan and the United States but such individual's 
     center of vital interests under subparagraph (C)(ii) cannot 
     be determined, and

       ``(ii) such individual has a habitual abode in Taiwan and 
     not the United States.
       ``(E) United states tax treatment of qualified resident of 
     taiwan.--Notwithstanding section 7701, an individual who is 
     treated as a qualified resident of Taiwan by reason of this 
     paragraph for all or any portion of a taxable year shall not 
     be treated as a resident of the United States for purposes of 
     computing such individual's United States income tax 
     liability for such taxable year or portion thereof.
       ``(4) Rules of special application.--
       ``(A) Dividends.--For purposes of applying this section to 
     any dividend, paragraph (2)(D) shall be applied without 
     regard to clause (ii) thereof.
       ``(B) Items of income emanating from an active trade or 
     business in taiwan.--For purposes of this section--
       ``(i) In general.--Notwithstanding the preceding paragraphs 
     of this subsection, if an entity taxed as a corporation in 
     Taiwan is not a qualified resident of Taiwan but meets the 
     requirements of subparagraphs (A) and (B) of paragraph (1), 
     any qualified item of income such entity derived from the 
     United States shall be treated as income of a qualified 
     resident of Taiwan.
       ``(ii) Qualified items of income.--

       ``(I) In general.--The term `qualified item of income' 
     means any item of income which emanates from, or is 
     incidental to, the conduct of an active trade or business in 
     Taiwan (other than operating as a holding company, providing 
     overall supervision or administration of a group of 
     companies, providing group financing, or making or managing 
     investments (unless such making or managing investments is 
     carried on by a bank, insurance company, or registered 
     securities dealer in the ordinary course of its business as 
     such)).
       ``(II) Substantial activity requirement.--An item of income 
     which is derived from a trade or business conducted in the 
     United States or from a connected person shall be a qualified 
     item of income only if the trade or business activity 
     conducted in Taiwan to which the item is related is 
     substantial in relation to the same or a complementary trade 
     or business activity carried on in the United States. For 
     purposes of applying this subclause, activities conducted by 
     persons that are connected to the entity described in clause 
     (i) shall be deemed to be conducted by such entity.

       ``(iii) Exception.--This subparagraph shall not apply to 
     any item of income derived by an entity if at least 50 
     percent (by vote or value) of such entity is owned (directly 
     or indirectly) or controlled by residents of a foreign 
     country of concern.
       ``(d) Other Definitions and Special Rules.--For purposes of 
     this section--
       ``(1) United states permanent establishment.--
       ``(A) In general.--The term `United States permanent 
     establishment' means, with respect to a qualified resident of 
     Taiwan, a permanent establishment of such resident which is 
     within the United States.
       ``(B) Special rule.--The determination of whether there is 
     a permanent establishment of a qualified resident of Taiwan 
     within the United States shall be made without regard to 
     whether an entity which is taxed as a corporation in Taiwan 
     and which is a qualified resident of Taiwan controls or is 
     controlled by--
       ``(i) a domestic corporation, or
       ``(ii) any other person that carries on business in the 
     United States (whether through a permanent establishment or 
     otherwise).
       ``(2) Permanent establishment.--
       ``(A) In general.--The term `permanent establishment' means 
     a fixed place of business through which a trade or business 
     is wholly or partly carried on. Such term shall include--
       ``(i) a place of management,
       ``(ii) a branch,
       ``(iii) an office,
       ``(iv) a factory,
       ``(v) a workshop, and
       ``(vi) a mine, an oil or gas well, a quarry, or any other 
     place of extraction of natural resources.
       ``(B) Special rules for certain temporary projects.--
       ``(i) In general.--A building site or construction or 
     installation project, or an installation or drilling rig or 
     ship used for the exploration or exploitation of the sea bed 
     and its subsoil and their natural resources, constitutes a 
     permanent establishment only if it lasts, or the activities 
     of the rig or ship lasts, for more than 12 months.
       ``(ii) Determination of 12-month period.--For purposes of 
     clause (i), the period over which a building site or 
     construction or installation project of a person lasts shall 
     include any period of more than 30 days during which such 
     person does not carry on activities at such building site or 
     construction or installation project but connected activities 
     are carried on at such building site or construction or 
     installation project by one or more connected persons.
       ``(C) Habitual exercise of contract authority treated as 
     permanent establishment.--Notwithstanding subparagraphs (A) 
     and (B), where a person (other than an agent of an 
     independent status to whom subparagraph (D)(ii) applies) is 
     acting on behalf of a trade or business of a qualified 
     resident of Taiwan and has and habitually exercises an 
     authority to conclude contracts that are binding on the trade 
     or business, that trade or business shall be deemed to have a 
     permanent establishment in the country in which such 
     authority is exercised in respect of any activities that the 
     person undertakes for the trade or business, unless the 
     activities of such person are limited to those described in 
     subparagraph (D)(i) that, if exercised through a fixed place 
     of business, would not make this fixed place of business a 
     permanent establishment under the provisions of that 
     subparagraph.
       ``(D) Exclusions.--
       ``(i) In general.--Notwithstanding subparagraphs (A) and 
     (B), the term `permanent establishment' shall not include--

       ``(I) the use of facilities solely for the purpose of 
     storage, display, or delivery of goods or merchandise 
     belonging to the trade or business,
       ``(II) the maintenance of a stock of goods or merchandise 
     belonging to the trade or business solely for the purpose of 
     storage, display, or delivery,
       ``(III) the maintenance of a stock of goods or merchandise 
     belonging to the trade or business solely for the purpose of 
     processing by another trade or business,
       ``(IV) the maintenance of a fixed place of business solely 
     for the purpose of purchasing goods or merchandise, or of 
     collecting information, for the trade or business,
       ``(V) the maintenance of a fixed place of business solely 
     for the purpose of carrying on, for the trade or business, 
     any other activity of a preparatory or auxiliary character, 
     or
       ``(VI) the maintenance of a fixed place of business solely 
     for any combination of the activities mentioned in subclauses 
     (I) through (V), provided that the overall activity of the 
     fixed place of business resulting from this combination is of 
     a preparatory or auxiliary character.

       ``(ii) Brokers and other independent agents.--A trade or 
     business shall not be considered to have a permanent 
     establishment in a country merely because it carries on 
     business in such country through a broker, general commission 
     agent, or any other agent of an independent status, provided 
     that such persons are acting in the ordinary course of their 
     business as independent agents.
       ``(3) Tested group.--The term `tested group' includes, with 
     respect to any entity taxed as a corporation in Taiwan, such 
     entity and any other entity taxed as a corporation in Taiwan 
     that--
       ``(A) participates as a member with such entity in a tax 
     consolidation, fiscal unity, or similar regime that requires 
     members of the group to share profits or losses, or
       ``(B) shares losses with such entity pursuant to a group 
     relief or other loss sharing regime.
       ``(4) Connected person.--Two persons shall be `connected 
     persons' if one owns, directly or indirectly, at least 50 
     percent of the interests in the other (or, in the case of a 
     corporation, at least 50 percent of the aggregate vote and 
     value of the corporation's shares) or another person owns, 
     directly or indirectly, at least 50 percent of the interests 
     (or, in the case of a corporation, at least 50 percent of the 
     aggregate vote and value of the corporation's shares) in each 
     person. In any case, a person shall be connected to another 
     if, based on all the relevant facts and circumstances, one 
     has control of the other or both are under the control of the 
     same person or persons.
       ``(5) Foreign country of concern.--The term `foreign 
     country of concern' has the meaning given such term under 
     paragraph (7) of section 9901 of the William M. (Mac) 
     Thornberry National Defense Authorization Act for Fiscal Year 
     2021 (15 U.S.C. 4651(7)), as added by section 103(a)(4) of 
     the CHIPS Act of 2022).
       ``(6) Partnerships; beneficiaries of estates and trusts.--
     For purposes of this section--
       ``(A) a qualified resident of Taiwan which is a partner of 
     a partnership which carries on a trade or business within the 
     United States through a United States permanent establishment 
     shall be treated as carrying on such trade or business 
     through such permanent establishment, and

[[Page S3612]]

       ``(B) a qualified resident of Taiwan which is a beneficiary 
     of an estate or trust which carries on a trade or business 
     within the United States through a United States permanent 
     establishment shall be treated as carrying on such trade or 
     business through such permanent establishment.
       ``(7) Denial of benefits for certain payments through 
     hybrid entities.--For purposes of this section, rules similar 
     to the rules of section 894(c) shall apply.
       ``(e) Application.--
       ``(1) In general.--This section shall not apply to any 
     period unless the Secretary has determined that Taiwan has 
     provided benefits to United States persons for such period 
     that are reciprocal to the benefits provided to qualified 
     residents of Taiwan under this section.
       ``(2) Provision of reciprocity.--The President or his 
     designee is authorized to exchange letters, enter into an 
     agreement, or take other necessary and appropriate steps 
     relative to Taiwan for the reciprocal provision of the 
     benefits described in this section.
       ``(f) Regulations or Other Guidance.--
       ``(1) In general.--The Secretary shall issue such 
     regulations or other guidance as may be necessary or 
     appropriate to carry out the provisions of this section, 
     including such regulations or guidance for--
       ``(A) determining--
       ``(i) what constitutes a United States permanent 
     establishment of a qualified resident of Taiwan, and
       ``(ii) income that is effectively connected with such a 
     permanent establishment,
       ``(B) preventing the abuse of the provisions of this 
     section by persons who are not (or who should not be treated 
     as) qualified residents of Taiwan,
       ``(C) requirements for record keeping and reporting,
       ``(D) rules to assist withholding agents or employers in 
     determining whether a foreign person is a qualified resident 
     of Taiwan for purposes of determining whether withholding or 
     reporting is required for a payment (and, if withholding is 
     required, whether it should be applied at a reduced rate),
       ``(E) the application of subsection (a)(1)(D)(i) to stock 
     held by predecessor owners,
       ``(F) determining what amounts are to be treated as 
     qualified wages for purposes of subsection (a)(2),
       ``(G) determining the amounts to which subsection (a)(3) 
     applies,
       ``(H) defining established securities market for purposes 
     of subsection (c),
       ``(I) the application of the rules of subsection (c)(4)(B),
       ``(J) the application of subsection (d)(6) and section 
     1446,
       ``(K) determining ownership interests held by residents of 
     a foreign country of concern, and
       ``(L) determining the starting and ending dates for periods 
     with respect to the application of this section under 
     subsection (e), which may be separate dates for taxes 
     withheld at the source and other taxes.
       ``(2) Regulations to be consistent with model treaty.--Any 
     regulations or other guidance issued under this section 
     shall, to the extent practical, be consistent with the 
     provisions of the United States model income tax convention 
     dated February 7, 2016.''.
       (b) Conforming Amendment to Withholding Tax.--Subchapter A 
     of chapter 3 is amended by adding at the end the following 
     new section:

     ``SEC. 1447. WITHHOLDING FOR QUALIFIED RESIDENTS OF TAIWAN.

       ``For reduced rates of withholding for certain residents of 
     Taiwan, see section 894A.''.
       (c) Clerical Amendments.--
       (1) The table of sections for subpart D of part II of 
     subchapter N of chapter 1 is amended by inserting after the 
     item relating to section 894 the following new item:

``Sec. 894A. Special rules for qualified residents of Taiwan.''.
       (2) The table of sections for subchapter A of chapter 3 is 
     amended by adding at the end the following new item:

``Sec. 1447. Withholding for qualified residents of Taiwan.''.

    Subtitle B--United States-Taiwan Tax Agreement Authorization Act

     SEC. 311. SHORT TITLE.

       This subtitle may be cited as the ``United States-Taiwan 
     Tax Agreement Authorization Act''.

     SEC. 312. DEFINITIONS.

       In this subtitle:
       (1) Agreement.--The term ``Agreement'' means the tax 
     agreement authorized by section 313(a).
       (2) Appropriate congressional committees.--The term 
     ``appropriate congressional committees'' means--
       (A) the Committee on Foreign Relations and the Committee on 
     Finance of the Senate; and
       (B) the Committee on Ways and Means of the House of 
     Representatives.
       (3) Approval legislation.--The term ``approval 
     legislation'' means legislation that approves the Agreement.
       (4) Implementing legislation.--The term ``implementing 
     legislation'' means legislation that makes any changes to the 
     Internal Revenue Code of 1986 necessary to implement the 
     Agreement.

     SEC. 313. AUTHORIZATION TO NEGOTIATE AND ENTER INTO 
                   AGREEMENT.

       (a) In General.--Subsequent to a determination under 
     section 894A(e)(1) of the Internal Revenue Code of 1986 (as 
     added by the United States-Taiwan Expedited Double-Tax Relief 
     Act), the President is authorized to negotiate and enter into 
     a tax agreement relative to Taiwan.
       (b) Elements of Agreement.--
       (1) Conformity with bilateral income tax conventions.--The 
     President shall ensure that--
       (A) any provisions included in the Agreement conform with 
     provisions customarily contained in United States bilateral 
     income tax conventions, as exemplified by the 2016 United 
     States Model Income Tax Convention; and
       (B) the Agreement does not include elements outside the 
     scope of the 2016 United States Model Income Tax Convention.
       (2) Incorporation of tax agreements and laws.--
     Notwithstanding paragraph (1), the Agreement may incorporate 
     and restate provisions of any agreement, or existing United 
     States law, addressing double taxation for residents of the 
     United States and Taiwan.
       (3) Authority.--The Agreement shall include the following 
     statement: ``The Agreement is entered into pursuant to the 
     United States-Taiwan Tax Agreement Authorization Act.''
       (4) Entry into force.--The Agreement shall include a 
     provision conditioning entry into force upon--
       (A) enactment of approval legislation and implementing 
     legislation pursuant to section 317; and
       (B) confirmation by the Secretary of the Treasury that the 
     relevant authority in Taiwan has approved and taken 
     appropriate steps required to implement the Agreement.

     SEC. 314. CONSULTATIONS WITH CONGRESS.

       (a) Notification Upon Commencement of Negotiations.--The 
     President shall provide written notification to the 
     appropriate congressional committees of the commencement of 
     negotiations between the United States and Taiwan on the 
     Agreement at least 15 calendar days before commencing such 
     negotiations.
       (b) Consultations During Negotiations.--
       (1) Briefings.--Not later than 90 days after commencement 
     of negotiations with respect to the Agreement, and every 180 
     days thereafter until the President enters into the 
     Agreement, the President shall provide a briefing to the 
     appropriate congressional committees on the status of the 
     negotiations, including a description of elements under 
     negotiation.
       (2) Meetings and other consultations.--
       (A) In general.--In the course of negotiations with respect 
     to the Agreement, the Secretary of the Treasury, in 
     coordination with the Secretary of State, shall--
       (i) meet, upon request, with the chairman or ranking member 
     of any of the appropriate congressional committees regarding 
     negotiating objectives and the status of negotiations in 
     progress; and
       (ii) consult closely and on a timely basis with, and keep 
     fully apprised of the negotiations, the appropriate 
     congressional committees.
       (B) Elements of consultations.--The consultations described 
     in subparagraph (A) shall include consultations with respect 
     to--
       (i) the nature of the contemplated Agreement;
       (ii) how and to what extent the contemplated Agreement is 
     consistent with the elements set forth in section 313(b); and
       (iii) the implementation of the contemplated Agreement, 
     including--

       (I) the general effect of the contemplated Agreement on 
     existing laws;
       (II) proposed changes to any existing laws to implement the 
     contemplated Agreement; and
       (III) proposed administrative actions to implement the 
     contemplated Agreement.

     SEC. 315. APPROVAL AND IMPLEMENTATION OF AGREEMENT.

       (a) In General.--The Agreement may not enter into force 
     unless--
       (1) the President, at least 60 days before the day on which 
     the President enters into the Agreement, publishes the text 
     of the contemplated Agreement on a publicly available website 
     of the Department of the Treasury; and
       (2) there is enacted into law, with respect to the 
     Agreement, approval legislation and implementing legislation 
     pursuant to section 317.
       (b) Entry Into Force.--The President may provide for the 
     Agreement to enter into force upon--
       (1) enactment of approval legislation and implementing 
     legislation pursuant to section 317; and
       (2) confirmation by the Secretary of the Treasury that the 
     relevant authority in Taiwan has approved and taken 
     appropriate steps required to implement the Agreement.

     SEC. 316. SUBMISSION TO CONGRESS OF AGREEMENT AND 
                   IMPLEMENTATION POLICY.

       (a) Submission of Agreement.--Not later than 270 days after 
     the President enters into the Agreement, the President or the 
     President's designee shall submit to Congress--
       (1) the final text of the Agreement; and
       (2) a technical explanation of the Agreement.
       (b) Submission of Implementation Policy.--Not later than 
     270 days after the President enters into the Agreement, the 
     Secretary of the Treasury shall submit to Congress--
       (1) a description of those changes to existing laws that 
     the President considers would be required in order to ensure 
     that the United States acts in a manner consistent with the 
     Agreement; and

[[Page S3613]]

       (2) a statement of anticipated administrative action 
     proposed to implement the Agreement.

     SEC. 317. CONSIDERATION OF APPROVAL LEGISLATION AND 
                   IMPLEMENTING LEGISLATION.

       (a) In General.--The approval legislation with respect to 
     the Agreement shall include the following: ``Congress 
     approves the Agreement submitted to Congress pursuant to 
     section 316 of the United States-Taiwan Tax Agreement 
     Authorization Act on ____.'', with the blank space being 
     filled with the appropriate date.
       (b) Approval Legislation Committee Referral.--The approval 
     legislation shall--
       (1) in the Senate, be referred to the Committee on Foreign 
     Relations; and
       (2) in the House of Representatives, be referred to the 
     Committee on Ways and Means.
       (c) Implementing Legislation Committee Referral.--The 
     implementing legislation shall--
       (1) in the Senate, be referred to the Committee on Finance; 
     and
       (2) in the House of Representatives, be referred to the 
     Committee on Ways and Means.

     SEC. 318. RELATIONSHIP OF AGREEMENT TO INTERNAL REVENUE CODE 
                   OF 1986.

       (a) Internal Revenue Code of 1986 to Control.--No provision 
     of the Agreement or approval legislation, nor the application 
     of any such provision to any person or circumstance, which is 
     inconsistent with any provision of the Internal Revenue Code 
     of 1986, shall have effect.
       (b) Construction.--Nothing in this subtitle shall be 
     construed--
       (1) to amend or modify any law of the United States; or
       (2) to limit any authority conferred under any law of the 
     United States,
     unless specifically provided for in this subtitle.

     SEC. 319. AUTHORIZATION OF SUBSEQUENT TAX AGREEMENTS RELATIVE 
                   TO TAIWAN.

       (a) In General.--Subsequent to the enactment of approval 
     legislation and implementing legislation pursuant to section 
     317--
       (1) the term ``tax agreement'' in section 313(a) shall be 
     treated as including any tax agreement relative to Taiwan 
     which supplements or supersedes the Agreement to which such 
     approval legislation and implementing legislation relates, 
     and
       (2) the term ``Agreement'' shall be treated as including 
     such tax agreement.
       (b) Requirements, etc., to Apply Separately.--The 
     provisions of this subtitle (including section 314) shall be 
     applied separately with respect to each tax agreement 
     referred to in subsection (a).

     SEC. 320. UNITED STATES TREATMENT OF DOUBLE TAXATION MATTERS 
                   WITH RESPECT TO TAIWAN.

       (a) Findings.--Congress makes the following findings:
       (1) The United States addresses issues with respect to 
     double taxation with foreign countries by entering into 
     bilateral income tax conventions (known as tax treaties) with 
     such countries, subject to the advice and consent of the 
     Senate to ratification pursuant to article II of the 
     Constitution.
       (2) The United States has entered into more than sixty such 
     tax treaties, which facilitate economic activity, strengthen 
     bilateral cooperation, and benefit United States workers, 
     businesses, and other United States taxpayers.
       (3) Due to Taiwan's unique status, the United States is 
     unable to enter into an article II tax treaty with Taiwan, 
     necessitating an agreement to address issues with respect to 
     double taxation.
       (b) Statement of Policy.--It is the policy of the United 
     States to--
       (1) provide for additional bilateral tax relief with 
     respect to Taiwan, beyond that provided for in section 894A 
     of the Internal Revenue Code of 1986 (as added by the United 
     States-Taiwan Expedited Double-Tax Relief Act), only after 
     entry into force of an Agreement, as provided for in section 
     315, and only in a manner consistent with such Agreement; and
       (2) continue to provide for bilateral tax relief with 
     sovereign states to address double taxation and other related 
     matters through entering into bilateral income tax 
     conventions, subject to the Senate's advice and consent to 
     ratification pursuant to article II of the Constitution.

         TITLE IV--ASSISTANCE FOR DISASTER-IMPACTED COMMUNITIES

     SEC. 401. SHORT TITLE.

       This title may be cited as the ``Federal Disaster Tax 
     Relief Act of 2024''.

     SEC. 402. EXTENSION OF RULES FOR TREATMENT OF CERTAIN 
                   DISASTER-RELATED PERSONAL CASUALTY LOSSES.

       For purposes of applying section 304(b) of the Taxpayer 
     Certainty and Disaster Tax Relief Act of 2020, section 301 of 
     such Act shall be applied by substituting ``the Federal 
     Disaster Tax Relief Act of 2024'' for ``this Act'' each place 
     it appears.

     SEC. 403. EXCLUSION FROM GROSS INCOME FOR COMPENSATION FOR 
                   LOSSES OR DAMAGES RESULTING FROM CERTAIN 
                   WILDFIRES.

       (a) In General.--For purposes of the Internal Revenue Code 
     of 1986, gross income shall not include any amount received 
     by an individual as a qualified wildfire relief payment.
       (b) Qualified Wildfire Relief Payment.--For purposes of 
     this section--
       (1) In general.--The term ``qualified wildfire relief 
     payment'' means any amount received by or on behalf of an 
     individual as compensation for losses, expenses, or damages 
     (including compensation for additional living expenses, lost 
     wages (other than compensation for lost wages paid by the 
     employer which would have otherwise paid such wages), 
     personal injury, death, or emotional distress) incurred as a 
     result of a qualified wildfire disaster, but only to the 
     extent the losses, expenses, or damages compensated by such 
     payment are not compensated for by insurance or otherwise.
       (2) Qualified wildfire disaster.--The term ``qualified 
     wildfire disaster'' means any federally declared disaster (as 
     defined in section 165(i)(5)(A) of the Internal Revenue Code 
     of 1986) declared, after December 31, 2014, as a result of 
     any forest or range fire.
       (c) Denial of Double Benefit.--Notwithstanding any other 
     provision of the Internal Revenue Code of 1986--
       (1) no deduction or credit shall be allowed (to the person 
     for whose benefit a qualified wildfire relief payment is 
     made) for, or by reason of, any expenditure to the extent of 
     the amount excluded under this section with respect to such 
     expenditure, and
       (2) no increase in the basis or adjusted basis of any 
     property shall result from any amount excluded under this 
     subsection with respect to such property.
       (d) Limitation on Application.--This section shall only 
     apply to qualified wildfire relief payments received by the 
     individual during taxable years beginning after December 31, 
     2019, and before January 1, 2026.

     SEC. 404. EAST PALESTINE DISASTER RELIEF PAYMENTS.

       (a) Disaster Relief Payments to Victims of East Palestine 
     Train Derailment.--East Palestine train derailment payments 
     shall be treated as qualified disaster relief payments for 
     purposes of section 139(b) of the Internal Revenue Code of 
     1986.
       (b) East Palestine Train Derailment Payments.--For purposes 
     of this section, the term ``East Palestine train derailment 
     payment'' means any amount received by or on behalf of an 
     individual as compensation for loss, damages, expenses, loss 
     in real property value, closing costs with respect to real 
     property (including realtor commissions), or inconvenience 
     (including access to real property) resulting from the East 
     Palestine train derailment if such amount was provided by--
       (1) a Federal, State, or local government agency,
       (2) Norfolk Southern Railway, or
       (3) any subsidiary, insurer, or agent of Norfolk Southern 
     Railway or any related person.
       (c) Train Derailment.--For purposes of this section, the 
     term ``East Palestine train derailment'' means the derailment 
     of a train in East Palestine, Ohio, on February 3, 2023.
       (d) Effective Date.--This section shall apply to amounts 
     received on or after February 3, 2023.

                    TITLE V--MORE AFFORDABLE HOUSING

     SEC. 501. STATE HOUSING CREDIT CEILING INCREASE FOR LOW-
                   INCOME HOUSING CREDIT.

       (a) In General.--Section 42(h)(3)(I) is amended--
       (1) by striking ``and 2021,'' and inserting ``2021, 2023, 
     2024, and 2025,'', and
       (2) by striking ``2018, 2019, 2020, and 2021'' in the 
     heading and inserting ``certain calendar years''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to calendar years after 2022.

     SEC. 502. TAX-EXEMPT BOND FINANCING REQUIREMENT.

       (a) In General.--Section 42(h)(4) is amended by striking 
     subparagraph (B) and inserting the following:
       ``(B) Special rule where minimum percent of buildings is 
     financed with tax-exempt bonds subject to volume cap.--For 
     purposes of subparagraph (A), paragraph (1) shall not apply 
     to any portion of the credit allowable under subsection (a) 
     with respect to a building if--
       ``(i) 50 percent or more of the aggregate basis of such 
     building and the land on which the building is located is 
     financed by 1 or more obligations described in subparagraph 
     (A), or
       ``(ii)(I) 30 percent or more of the aggregate basis of such 
     building and the land on which the building is located is 
     financed by 1 or more qualified obligations, and
       ``(II) 1 or more of such qualified obligations--

       ``(aa) are part of an issue the issue date of which is 
     after December 31, 2023, and
       ``(bb) provide the financing for not less than 5 percent of 
     the aggregate basis of such building and the land on which 
     the building is located.

       ``(C) Qualified obligation.--For purposes of subparagraph 
     (B)(ii), the term `qualified obligation' means an obligation 
     which is described in subparagraph (A) and which is part of 
     an issue the issue date of which is before January 1, 
     2026.''.
       (b) Effective Date.--
       (1) In general.--The amendment made by this section shall 
     apply to buildings placed in service in taxable years 
     beginning after December 31, 2023.
       (2) Rehabilitation expenditures treated as separate new 
     building.--In the case of any building with respect to which 
     any expenditures are treated as a separate new building under 
     section 42(e) of the Internal Revenue Code of 1986, for 
     purposes of paragraph (1), both the existing building and the 
     separate new building shall be treated as having been placed 
     in service on the date such expenditures are treated as 
     placed in service under section 42(e)(4) of such Code.

[[Page S3614]]

  


           TITLE VI--TAX ADMINISTRATION AND ELIMINATING FRAUD

     SEC. 601. INCREASE IN THRESHOLD FOR REQUIRING INFORMATION 
                   REPORTING WITH RESPECT TO CERTAIN PAYEES.

       (a) In General.--Sections 6041(a) is amended by striking 
     ``$600'' and inserting ``$1,000''.
       (b) Inflation Adjustment.--Section 6041 is amended by 
     adding at the end the following new subsection:
       ``(h) Inflation Adjustment.--In the case of any calendar 
     year after 2024, the dollar amount in subsection (a) shall be 
     increased by an amount equal to--
       ``(1) such dollar amount, multiplied by
       ``(2) the cost-of-living adjustment determined under 
     section 1(f)(3) for such calendar year, determined by 
     substituting `calendar year 2023' for `calendar year 2016' in 
     subparagraph (A)(ii) thereof.
     If any increase under the preceding sentence is not a 
     multiple of $100, such increase shall be rounded to the 
     nearest multiple of $100.''.
       (c) Application to Reporting on Remuneration for Services 
     and Direct Sales.--Section 6041A is amended--
       (1) in subsection (a)(2), by striking ``is $600 or more'' 
     and inserting ``equals or exceeds the dollar amount in effect 
     for such calendar year under section 6041(a)'', and
       (2) in subsection (b)(1)(B), by striking ``is $5,000 or 
     more'' and inserting ``equals or exceeds the dollar amount in 
     effect for such calendar year under section 6041(a)''.
       (d) Application to Backup Withholding.--Section 3406(b)(6) 
     is amended--
       (1) by striking ``$600'' in subparagraph (A) and inserting 
     ``the dollar amount in effect for such calendar year under 
     section 6041(a)'', and
       (2) by striking ``only where aggregate for calendar year is 
     $600 or more'' in the heading and inserting ``only if in 
     excess of threshold''.
       (e) Conforming Amendments.--
       (1) The heading of section 6041(a) is amended by striking 
     ``of $600 or More'' and inserting ``Exceeding Threshold''.
       (2) Section 6041(a) is amended by striking ``taxable year'' 
     and inserting ``calendar year''.
       (f) Effective Date.--The amendments made by this section 
     shall apply with respect to payments made after December 31, 
     2023.

     SEC. 602. ENFORCEMENT PROVISIONS WITH RESPECT TO COVID-
                   RELATED EMPLOYEE RETENTION CREDITS.

       (a) Increase in Assessable Penalty on COVID-ERTC Promoters 
     for Aiding and Abetting Understatements of Tax Liability.--
       (1) In general.--If any COVID-ERTC promoter is subject to 
     penalty under section 6701(a) of the Internal Revenue Code of 
     1986 with respect to any COVID-ERTC document, notwithstanding 
     paragraphs (1) and (2) of section 6701(b) of such Code, the 
     amount of the penalty imposed under such section 6701(a) 
     shall be the greater of--
       (A) $200,000 ($10,000, in the case of a natural person), or
       (B) 75 percent of the gross income derived (or to be 
     derived) by such promoter with respect to the aid, 
     assistance, or advice referred to in section 6701(a)(1) of 
     such Code with respect to such document.
       (2) No inference.--Paragraph (1) shall not be construed to 
     create any inference with respect to the proper application 
     of the knowledge requirement of section 6701(a)(3) of the 
     Internal Revenue Code of 1986.
       (b) Failure to Comply With Due Diligence Requirements 
     Treated as Knowledge for Purposes of Assessable Penalty for 
     Aiding and Abetting Understatement of Tax Liability.--In the 
     case of any COVID-ERTC promoter, the knowledge requirement of 
     section 6701(a)(3) of the Internal Revenue Code of 1986 shall 
     be treated as satisfied with respect to any COVID-ERTC 
     document with respect to which such promoter provided aid, 
     assistance, or advice, if such promoter fails to comply with 
     the due diligence requirements referred to in subsection 
     (c)(1).
       (c) Assessable Penalty for Failure to Comply With Due 
     Diligence Requirements.--
       (1) In general.--Any COVID-ERTC promoter which provides 
     aid, assistance, or advice with respect to any COVID-ERTC 
     document and which fails to comply with due diligence 
     requirements imposed by the Secretary with respect to 
     determining eligibility for, or the amount of, any COVID-
     related employee retention tax credit, shall pay a penalty of 
     $1,000 for each such failure.
       (2) Due diligence requirements.--Except as otherwise 
     provided by the Secretary, the due diligence requirements 
     referred to in paragraph (1) shall be similar to the due 
     diligence requirements imposed under section 6695(g).
       (3) Restriction to documents used in connection with 
     returns or claims for refund.--Paragraph (1) shall not apply 
     with respect to any COVID-ERTC document unless such document 
     constitutes, or relates to, a return or claim for refund.
       (4) Treatment as assessable penalty, etc.--For purposes of 
     the Internal Revenue Code of 1986, the penalty imposed under 
     paragraph (1) shall be treated in the same manner as a 
     penalty imposed under section 6695(g).
       (5) Secretary.--For purposes of this subsection, the term 
     ``Secretary'' means the Secretary of the Treasury or the 
     Secretary's delegate.
       (d) Assessable Penalties for Failure to Disclose 
     Information, Maintain Client Lists, etc.--For purposes of 
     sections 6111, 6112, 6707 and 6708 of the Internal Revenue 
     Code of 1986--
       (1) any COVID-related employee retention tax credit 
     (whether or not the taxpayer claims such COVID-related 
     employee retention tax credit) shall be treated as a listed 
     transaction (and as a reportable transaction) with respect to 
     any COVID-ERTC promoter if such promoter provides any aid, 
     assistance, or advice with respect to any COVID-ERTC document 
     relating to such COVID-related employee retention tax credit, 
     and
       (2) such COVID-ERTC promoter shall be treated as a material 
     advisor with respect to such transaction.
       (e) COVID-ERTC Promoter.--For purposes of this section--
       (1) In general.--The term ``COVID-ERTC promoter'' means, 
     with respect to any COVID-ERTC document, any person which 
     provides aid, assistance, or advice with respect to such 
     document if--
       (A) such person charges or receives a fee for such aid, 
     assistance, or advice which is based on the amount of the 
     refund or credit with respect to such document and, with 
     respect to such person's taxable year in which such person 
     provided such assistance or the preceding taxable year, the 
     aggregate gross receipts of such person for aid, assistance, 
     and advice with respect to all COVID-ERTC documents exceeds 
     20 percent of the gross receipts of such person for such 
     taxable year, or
       (B) with respect to such person's taxable year in which 
     such person provided such assistance or the preceding taxable 
     year--
       (i) the aggregate gross receipts of such person for aid, 
     assistance, and advice with respect to all COVID-ERTC 
     documents exceeds 50 percent of the gross receipts of such 
     person for such taxable year, or
       (ii) both--

       (I) such aggregate gross receipts exceeds 20 percent of the 
     gross receipts of such person for such taxable year, and
       (II) the aggregate gross receipts of such person for aid, 
     assistance, and advice with respect to all COVID-ERTC 
     documents (determined after application of paragraph (3)) 
     exceeds $500,000.

       (2) Exception for certified professional employer 
     organizations.--The term ``COVID-ERTC promoter'' shall not 
     include a certified professional employer organization (as 
     defined in section 7705).
       (3) Aggregation rule.--For purposes of paragraph 
     (1)(B)(ii)(II), all persons treated as a single employer 
     under subsection (a) or (b) of section 52 of the Internal 
     Revenue Code of 1986, or subsection (m) or (o) of section 414 
     of such Code, shall be treated as 1 person.
       (4) Short taxable years.--In the case of any taxable year 
     of less than 12 months, paragraph (1) shall be applied with 
     respect to the calendar year in which such taxable year 
     begins (in addition to applying to such taxable year).
       (f) COVID-ERTC Document.--For purposes of this section, the 
     term ``COVID-ERTC document'' means any return, affidavit, 
     claim, or other document related to any COVID-related 
     employee retention tax credit, including any document related 
     to eligibility for, or the calculation or determination of 
     any amount directly related to any COVID-related employee 
     retention tax credit.
       (g) COVID-related Employee Retention Tax Credit.--For 
     purposes of this section, the term ``COVID-related employee 
     retention tax credit'' means--
       (1) any credit, or advance payment, under section 3134 of 
     the Internal Revenue Code of 1986, and
       (2) any credit, or advance payment, under section 2301 of 
     the CARES Act.
       (h) Limitation on Credit and Refund of COVID-related 
     Employee Retention Tax Credits.--Notwithstanding section 6511 
     of the Internal Revenue Code of 1986 or any other provision 
     of law, no credit or refund of any COVID-related employee 
     retention tax credit shall be allowed or made after January 
     31, 2024, unless a claim for such credit or refund is filed 
     by the taxpayer on or before such date.
       (i) Amendments to Extend Limitation on Assessment.--
       (1) In general.--Section 3134(l) of the Internal Revenue 
     Code of 1986 is amended to read as follows:
       ``(l) Extension of Limitation on Assessment.--
       ``(1) In general.--Notwithstanding section 6501, the 
     limitation on the time period for the assessment of any 
     amount attributable to a credit claimed under this section 
     shall not expire before the date that is 6 years after the 
     latest of--
       ``(A) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed,
       ``(B) the date on which such return is treated as filed 
     under section 6501(b)(2), or
       ``(C) the date on which the claim for credit or refund with 
     respect to such credit is made.
       ``(2) Deduction for wages taken into account in determining 
     improperly claimed credit.--
       ``(A) In general.--Notwithstanding section 6511, in the 
     case of an assessment attributable to a credit claimed under 
     this section, the limitation on the time period for credit or 
     refund of any amount attributable to a deduction for 
     improperly claimed ERTC wages shall not expire before the 
     time period for such assessment expires under paragraph (1).
       ``(B) Improperly claimed ertc wages.--For purposes of this 
     paragraph, the term `improperly claimed ERTC wages' means, 
     with

[[Page S3615]]

     respect to an assessment attributable to a credit claimed 
     under this section, the wages with respect to which a 
     deduction would not have been allowed if the portion of the 
     credit to which such assessment relates had been properly 
     claimed.''.
       (2) Application to cares act credit.--Section 2301 of the 
     CARES Act is amended by adding at the end the following new 
     subsection:
       ``(o) Extension of Limitation on Assessment.--
       ``(1) In general.--Notwithstanding section 6501 of the 
     Internal Revenue Code of 1986, the limitation on the time 
     period for the assessment of any amount attributable to a 
     credit claimed under this section shall not expire before the 
     date that is 6 years after the latest of--
       ``(A) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed,
       ``(B) the date on which such return is treated as filed 
     under section 6501(b)(2) of such Code, or
       ``(C) the date on which the claim for credit or refund with 
     respect to such credit is made.
       ``(2) Deduction for wages taken into account in determining 
     improperly claimed credit.--
       ``(A) In general.--Notwithstanding section 6511 of such 
     Code, in the case of an assessment attributable to a credit 
     claimed under this section, the limitation on the time period 
     for credit or refund of any amount attributable to a 
     deduction for improperly claimed ERTC wages shall not expire 
     before the time period for such assessment expires under 
     paragraph (1).
       ``(B) Improperly claimed ertc wages.--For purposes of this 
     paragraph, the term `improperly claimed ERTC wages' means, 
     with respect to an assessment attributable to a credit 
     claimed under this section, the wages with respect to which a 
     deduction would not have been allowed if the portion of the 
     credit to which such assessment relates had been properly 
     claimed.''.
       (j) Effective Dates.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the provisions of this section shall apply to 
     aid, assistance, and advice provided after March 12, 2020.
       (2) Due diligence requirements.--Subsections (b) and (c) 
     shall apply to aid, assistance, and advice provided after the 
     date of the enactment of this Act.
       (3) Limitation on credit and refund of covid-related 
     employee retention tax credits.--Subsection (h) shall apply 
     to credits and refunds allowed or made after January 31, 
     2024.
       (4) Amendments to extend limitation on assessment.--The 
     amendments made by subsection (i) shall apply to assessments 
     made after the date of the enactment of this Act.
       (k) Transition Rule With Respect to Requirements to 
     Disclose Information, Maintain Client Lists, etc.--Any return 
     under section 6111 of the Internal Revenue Code of 1986, or 
     list under section 6112 of such Code, required by reason of 
     subsection (d) of this section to be filed or maintained, 
     respectively, with respect to any aid, assistance, or advice 
     provided by a COVID-ERTC promoter with respect to a COVID-
     ERTC document before the date of the enactment of this Act, 
     shall not be required to be so filed or maintained (with 
     respect to such aid, assistance or advice) before the date 
     which is 90 days after such date.
       (l) Provisions Not to Be Construed to Create Negative 
     Inferences.--
       (1) No inference with respect to application of knowledge 
     requirement to pre-enactment conduct of covid-ertc promoters, 
     etc.--Subsection (b) shall not be construed to create any 
     inference with respect to the proper application of section 
     6701(a)(3) of the Internal Revenue Code of 1986 with respect 
     to any aid, assistance, or advice provided by any COVID-ERTC 
     promoter on or before the date of the enactment of this Act 
     (or with respect to any other aid, assistance, or advice to 
     which such subsection does not apply).
       (2) Requirements to disclose information, maintain client 
     lists, etc.--Subsections (d) and (k) shall not be construed 
     to create any inference with respect to whether any COVID-
     related employee retention tax credit is (without regard to 
     subsection (d)) a listed transaction (or reportable 
     transaction) with respect to any COVID-ERTC promoter; and, 
     for purposes of subsection (j), a return or list shall not be 
     treated as required (with respect to such aid, assistance, or 
     advice) by reason of subsection (d) if such return or list 
     would be so required without regard to subsection (d).
       (m) Regulations.--The Secretary (as defined in subsection 
     (c)(5)) shall issue such regulations or other guidance as may 
     be necessary or appropriate to carry out the purposes of this 
     section (and the amendments made by this section).
                                 ______
                                 
  SA 2053. Mr. WYDEN submitted an amendment intended to be proposed to 
amendment SA 1911 proposed by Ms. Cantwell (for herself, Mr. Cruz, Ms. 
Duckworth, and Mr. Moran) to the bill H.R. 3935, to amend title 49, 
United States Code, to reauthorize and improve the Federal Aviation 
Administration and other civil aviation programs, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

                 TITLE ___--ALGORITHMIC ACCOUNTABILITY

     SEC. __01. DEFINITIONS.

       In this title:
       (1) Augmented critical decision process.--The term 
     ``augmented critical decision process'' means a process, 
     procedure, or other activity that employs an automated 
     decision system to make a critical decision.
       (2) Automated decision system.--The term ``automated 
     decision system'' means any system, software, or process 
     (including one derived from machine learning, statistics, or 
     other data processing or artificial intelligence techniques 
     and excluding passive computing infrastructure) that uses 
     computation, the result of which serves as a basis for a 
     decision or judgment.
       (3) Biometrics.--The term ``biometrics'' means any 
     information that represents a biological, physiological, or 
     behavioral attribute or feature of a consumer.
       (4) Chair.--The term ``Chair'' means the Chair of the 
     Commission.
       (5) Commission.--The term ``Commission'' means the Federal 
     Trade Commission.
       (6) Consumer.--The term ``consumer'' means an individual.
       (7) Covered entity.--
       (A) In general.--The term ``covered entity'' means any 
     person, partnership, or corporation over which the Commission 
     has jurisdiction under section 5(a)(2) of the Federal Trade 
     Commission Act (15 U.S.C. 45(a)(2))--
       (i) that deploys any augmented critical decision process; 
     and

       (I) had greater than $50,000,000 in average annual gross 
     receipts or is deemed to have greater than $250,000,000 in 
     equity value for the 3-taxable-year period (or for the period 
     during which the person, partnership, or corporation has been 
     in existence, if such period is less than 3 years) preceding 
     the most recent fiscal year, as determined in accordance with 
     paragraphs (2) and (3) of section 448(c) of the Internal 
     Revenue Code of 1986;
       (II) possesses, manages, modifies, handles, analyzes, 
     controls, or otherwise uses identifying information about 
     more than 1,000,000 consumers, households, or consumer 
     devices for the purpose of developing or deploying any 
     automated decision system or augmented critical decision 
     process; or
       (III) is substantially owned, operated, or controlled by a 
     person, partnership, or corporation that meets the 
     requirements under subclause (I) or (II);

       (ii) that--

       (I) had greater than $5,000,000 in average annual gross 
     receipts or is deemed to have greater than $25,000,000 in 
     equity value for the 3-taxable-year period (or for the period 
     during which the person, partnership, or corporation has been 
     in existence, if such period is less than 3 years) preceding 
     the most recent fiscal year, as determined in accordance with 
     paragraphs (2) and (3) of section 448(c) of the Internal 
     Revenue Code of 1986; and
       (II) deploys any automated decision system that is 
     developed for implementation or use, or that the person, 
     partnership, or corporation reasonably expects to be 
     implemented or used, in an augmented critical decision 
     process by any person, partnership, or corporation if such 
     person, partnership, or corporation meets the requirements 
     described in clause (i); or

       (iii) that met the criteria described in clause (i) or (ii) 
     within the previous 3 years.
       (B) Inflation adjustment.--For purposes of applying this 
     paragraph in any fiscal year after the first fiscal year that 
     begins on or after the date of enactment of this title, each 
     of the dollar amounts specified in subparagraph (A) shall be 
     increased by the percentage increase (if any) in the consumer 
     price index for all urban consumers (U.S. city average) from 
     such first fiscal year that begins after such date of 
     enactment to the fiscal year involved.
       (8) Critical decision.--The term ``critical decision'' 
     means a decision or judgment that has any legal, material, or 
     similarly significant effect on a consumer's life relating to 
     access to or the cost, terms, or availability of--
       (A) education and vocational training, including 
     assessment, accreditation, or certification;
       (B) employment, workers management, or self-employment;
       (C) essential utilities, such as electricity, heat, water, 
     internet or telecommunications access, or transportation;
       (D) family planning, including adoption services or 
     reproductive services;
       (E) financial services, including any financial service 
     provided by a mortgage company, mortgage broker, or creditor;
       (F) healthcare, including mental healthcare, dental, or 
     vision;
       (G) housing or lodging, including any rental or short-term 
     housing or lodging;
       (H) legal services, including private arbitration or 
     mediation; or
       (I) any other service, program, or opportunity decisions 
     about which have a comparably legal, material, or similarly 
     significant effect on a consumer's life as determined by the 
     Commission through rulemaking.
       (9) Deploy.--The term ``deploy'' means to implement, use, 
     or make available for sale, license, or other commercial 
     relationship.
       (10) Develop.--The term ``develop'' means to design, code, 
     produce, customize, or otherwise create or modify.

[[Page S3616]]

       (11) Identifying information.--The term ``identifying 
     information'' means any information, regardless of how the 
     information is collected, inferred, predicted, or obtained 
     that identifies or represents a consumer, household, or 
     consumer device through data elements or attributes, such as 
     name, postal address, telephone number, biometrics, email 
     address, internet protocol address, social security number, 
     or any other identifying number, identifier, or code.
       (12) Impact assessment.--The term ``impact assessment'' 
     means the ongoing study and evaluation of an automated 
     decision system or augmented critical decision process and 
     its impact on consumers.
       (13) Passive computing infrastructure.--The term ``passive 
     computing infrastructure'' means any intermediary technology 
     that does not influence or determine the outcome of a 
     decision, including--
       (A) web hosting;
       (B) domain registration;
       (C) networking;
       (D) caching;
       (E) data storage; or
       (F) cybersecurity.
       (14) State.--The term ``State'' means each of the 50 
     States, the District of Columbia, and any territory or 
     possession of the United States.
       (15) Summary report.--The term ``summary report'' means 
     documentation of a subset of information required to be 
     addressed by the impact assessment as described in this title 
     or determined appropriate by the Commission.
       (16) Third-party decision recipient.--The term ``third-
     party decision recipient'' means any person, partnership, or 
     corporation (beyond the consumer and the covered entity) that 
     receives a copy of or has access to the results of any 
     decision or judgment that results from a covered entity's 
     deployment of an automated decision system or augmented 
     critical decision process.

     SEC. __02. ASSESSING THE IMPACT OF AUTOMATED DECISION SYSTEMS 
                   AND AUGMENTED CRITICAL DECISION PROCESSES.

       (a) Acts Prohibited.--
       (1) In general.--It is unlawful for--
       (A) any covered entity to violate a regulation promulgated 
     under subsection (b); or
       (B) any person to knowingly provide substantial assistance 
     to any covered entity in violating subsection (b).
       (2) Preemption of private contracts.--It shall be unlawful 
     for any covered entity to commit the acts prohibited in 
     paragraph (1), regardless of specific agreements between 
     entities or consumers.
       (b) Regulations.--
       (1) In general.--Subject to paragraph (2), not later than 2 
     years after the date of enactment of this title, the 
     Commission shall, in consultation with the Director of the 
     National Institute of Standards and Technology, the Director 
     of the National Artificial Intelligence Initiative, the 
     Director of the Office of Science and Technology Policy, and 
     other relevant stakeholders, including standards bodies, 
     private industry, academia, technology experts, and advocates 
     for civil rights, consumers, and impacted communities, 
     promulgate regulations, in accordance with section 553 of 
     title 5, United States Code, that--
       (A) require each covered entity to perform impact 
     assessment of any--
       (i) deployed automated decision system that was developed 
     for implementation or use, or that the covered entity 
     reasonably expects to be implemented or used, in an augmented 
     critical decision process by any person, partnership, or 
     corporation that meets the requirements described in section 
     __01(7)(A)(i); and
       (ii) augmented critical decision process, both prior to and 
     after deployment by the covered entity;
       (B) require each covered entity to maintain documentation 
     of any impact assessment performed under subparagraph (A), 
     including the applicable information described in section 
     __03(a) for 3 years longer than the duration of time for 
     which the automated decision system or augmented critical 
     decision process is deployed;
       (C) require each person, partnership, or corporation that 
     meets the requirements described in section __01(7)(A)(i) to 
     disclose their status as a covered entity to any person, 
     partnership, or corporation that sells, licenses, or 
     otherwise provides through a commercial relationship any 
     automated decision system deployed by the covered entity in 
     an automated decision system or augmented critical decision 
     process;
       (D) require each covered entity to submit to the 
     Commission, on an annual basis, a summary report for ongoing 
     impact assessment of any deployed automated decision system 
     or augmented critical decision process;
       (E) require each covered entity to submit an initial 
     summary report to the Commission for any new automated 
     decision system or augmented critical decision process prior 
     to its deployment by the covered entity;
       (F) allow any person, partnership, or corporation over 
     which the Commission has jurisdiction under section 5(a)(2) 
     of the Federal Trade Commission Act (15 U.S.C. 45(a)(2)) that 
     deploys any automated decision system or augmented critical 
     decision process, but is not a covered entity, to submit to 
     the Commission a summary report for any impact assessment 
     performed with respect to such system or process;
       (G) require each covered entity, in performing the impact 
     assessment described in subparagraph (A), to the extent 
     possible, to meaningfully consult (including through 
     participatory design, independent auditing, or soliciting or 
     incorporating feedback) with relevant internal stakeholders 
     (such as employees, ethics teams, and responsible technology 
     teams) and independent external stakeholders (such as 
     representatives of and advocates for impacted groups, civil 
     society and advocates, and technology experts) as frequently 
     as necessary;
       (H) require each covered entity to attempt to eliminate or 
     mitigate, in a timely manner, any impact made by an augmented 
     critical decision process that demonstrates a likely material 
     negative impact that has legal or similarly significant 
     effects on a consumer's life;
       (I) establish definitions for--
       (i) what constitutes ``access to or the cost, terms, or 
     availability of'' with respect to a critical decision;
       (ii) what constitutes ``possession'', ``management'', 
     ``modification'', and ``control'' with respect to identifying 
     information;
       (iii) the different categories of third-party decision 
     recipients that a covered entity must document under section 
     __04(1)(H); and
       (iv) any of the services, programs, or opportunities 
     described in subparagraphs (A) through (I) of section __01(8) 
     for the purpose of informing consumers, covered entities, and 
     regulators, as the Commission deems necessary;
       (J) establish guidelines for any person, partnership, or 
     corporation to calculate the number of consumers, households, 
     or consumer devices for which the person, partnership, or 
     corporation possesses, manages, modifies, or controls 
     identifying information for the purpose of determining 
     covered entity status;
       (K) establish guidelines for a covered entity to prioritize 
     different automated decision systems and augmented critical 
     decision processes deployed by the covered entity for 
     performing impact assessment; and
       (L) establish a required format for any summary report, as 
     described in subparagraphs (D), (E), and (F), to ensure that 
     such reports are submitted in an accessible and machine-
     readable format.
       (2) Considerations.--In promulgating the regulations under 
     paragraph (1), the Commission--
       (A) shall take into consideration--
       (i) that certain assessment or documentation of an 
     automated decision system or augmented critical decision 
     process may only be possible at particular stages of the 
     development and deployment of such system or process or may 
     be limited or not possible based on the availability of 
     certain types of information or data or the nature of the 
     relationship between the covered entity and consumers;
       (ii) the duration of time between summary report 
     submissions and the timeliness of the reported information;
       (iii) the administrative burden placed on the Commission 
     and the covered entity;
       (iv) the benefits of standardizing and structuring summary 
     reports for comparative analysis compared with the benefits 
     of less-structured narrative reports to provide detail and 
     flexibility in reporting;
       (v) that summary reports submitted by different covered 
     entities may contain different fields according to the 
     requirements established by the Commission, and the 
     Commission may allow or require submission of incomplete 
     reports;
       (vi) that existing data privacy and other regulations may 
     inhibit a covered entity from storing or sharing certain 
     information; and
       (vii) that a covered entity may require information from 
     other persons, partnerships, or corporations that develop any 
     automated decision system deployed in an automated decision 
     system or augmented critical decision process by the covered 
     entity for the purpose of performing impact assessment; and
       (B) may develop specific requirements for impact 
     assessments and summary reports for particular--
       (i) categories of critical decisions, as described in 
     subparagraphs (A) through (I) of section __01(8) or any 
     subcategory developed by the Commission; and
       (ii) stages of development and deployment of an automated 
     decision system or augmented critical decision process.
       (3) Effective date.--The regulations described in paragraph 
     (1) shall take effect on the date that is 2 years after such 
     regulations are promulgated.

     SEC. __03. REQUIREMENTS FOR COVERED ENTITY IMPACT ASSESSMENT.

       (a) Requirements for Impact Assessment.--In performing any 
     impact assessment required under section __02(b)(1) for an 
     automated decision system or augmented critical decision 
     process, a covered entity shall do the following, to the 
     extent possible, as applicable to such covered entity as 
     determined by the Commission:
       (1) In the case of a new augmented critical decision 
     process, evaluate any previously existing critical decision-
     making process used for the same critical decision prior to 
     the deployment of the new augmented critical decision 
     process, along with any related documentation or information, 
     such as--
       (A) a description of the baseline process being enhanced or 
     replaced by the augmented critical decision process;

[[Page S3617]]

       (B) any known harm, shortcoming, failure case, or material 
     negative impact on consumers of the previously existing 
     process used to make the critical decision;
       (C) the intended benefits of and need for the augmented 
     critical decision process; and
       (D) the intended purpose of the automated decision system 
     or augmented critical decision process.
       (2) Identify and describe any consultation with relevant 
     stakeholders as required by section __02(b)(1)(G), including 
     by documenting--
       (A) the points of contact for the stakeholders who were 
     consulted;
       (B) the date of any such consultation; and
       (C) information about the terms and process of the 
     consultation, such as--
       (i) the existence and nature of any legal or financial 
     agreement between the stakeholders and the covered entity;
       (ii) any data, system, design, scenario, or other document 
     or material the stakeholder interacted with; and
       (iii) any recommendations made by the stakeholders that 
     were used to modify the development or deployment of the 
     automated decision system or augmented critical decision 
     process, as well as any recommendations not used and the 
     rationale for such nonuse.
       (3) In accordance with any relevant National Institute of 
     Standards and Technology or other Federal Government best 
     practices and standards, perform ongoing testing and 
     evaluation of the privacy risks and privacy-enhancing 
     measures of the automated decision system or augmented 
     critical decision process, such as--
       (A) assessing and documenting the data minimization 
     practices of such system or process and the duration for 
     which the relevant identifying information and any resulting 
     critical decision is stored;
       (B) assessing the information security measures in place 
     with respect to such system or process, including any use of 
     privacy-enhancing technology such as federated learning, 
     differential privacy, secure multi-party computation, de-
     identification, or secure data enclaves based on the level of 
     risk; and
       (C) assessing and documenting the current and potential 
     future or downstream positive and negative impacts of such 
     system or process on the privacy, safety, or security of 
     consumers and their identifying information.
       (4) Perform ongoing testing and evaluation of the current 
     and historical performance of the automated decision system 
     or augmented critical decision process using measures such as 
     benchmarking datasets, representative examples from the 
     covered entity's historical data, and other standards, 
     including by documenting--
       (A) a description of what is deemed successful performance 
     and the methods and technical and business metrics used by 
     the covered entity to assess performance;
       (B) a review of the performance of such system or process 
     under test conditions or an explanation of why such 
     performance testing was not conducted;
       (C) a review of the performance of such system or process 
     under deployed conditions or an explanation of why 
     performance was not reviewed under deployed conditions;
       (D) a comparison of the performance of such system or 
     process under deployed conditions to test conditions or an 
     explanation of why such a comparison was not possible;
       (E) an evaluation of any differential performance 
     associated with consumers' race, color, sex, gender, age, 
     disability, religion, family status, socioeconomic status, or 
     veteran status, and any other characteristics the Commission 
     deems appropriate (including any combination of such 
     characteristics) for which the covered entity has 
     information, including a description of the methodology for 
     such evaluation and information about and documentation of 
     the methods used to identify such characteristics in the data 
     (such as through the use of proxy data, including ZIP Codes); 
     and
       (F) if any subpopulations were used for testing and 
     evaluation, a description of which subpopulations were used 
     and how and why such subpopulations were determined to be of 
     relevance for the testing and evaluation.
       (5) Support and perform ongoing training and education for 
     all relevant employees, contractors, or other agents 
     regarding any documented material negative impacts on 
     consumers from similar automated decision systems or 
     augmented critical decision processes and any improved 
     methods of developing or performing an impact assessment for 
     such system or process based on industry best practices and 
     relevant proposals and publications from experts, such as 
     advocates, journalists, and academics.
       (6) Assess the need for and possible development of any 
     guard rail for or limitation on certain uses or applications 
     of the automated decision system or augmented critical 
     decision process, including whether such uses or applications 
     ought to be prohibited or otherwise limited through any terms 
     of use, licensing agreement, or other legal agreement between 
     entities.
       (7) Maintain and keep updated documentation of any data or 
     other input information used to develop, test, maintain, or 
     update the automated decision system or augmented critical 
     decision process, including--
       (A) how and when such data or other input information was 
     sourced and, if applicable, licensed, including information 
     such as--
       (i) metadata and information about the structure and type 
     of data or other input information, such as the file type, 
     the date of the file creation or modification, and a 
     description of data fields;
       (ii) an explanation of the methodology by which the covered 
     entity collected, inferred, or obtained the data or other 
     input information and, if applicable, labeled, categorized, 
     sorted, or clustered such data or other input information, 
     including whether such data or other input information was 
     labeled, categorized, sorted, or clustered prior to being 
     collected, inferred, or obtained by the covered entity; and
       (iii) whether and how consumers provided informed consent 
     for the inclusion and further use of data or other input 
     information about themselves and any limitations stipulated 
     on such inclusion or further use;
       (B) why such data or other input information was used and 
     what alternatives were explored; and
       (C) other information about the data or other input 
     information, such as--
       (i) the representativeness of the dataset and how this 
     factor was measured, including any assumption about the 
     distribution of the population on which the augmented 
     critical decision process is deployed; and
       (ii) the quality of the data, how the quality was 
     evaluated, and any measure taken to normalize, correct, or 
     clean the data.
       (8) Evaluate the rights of consumers, such as--
       (A) by assessing the extent to which the covered entity 
     provides consumers with--
       (i) clear notice that such system or process will be used; 
     and
       (ii) a mechanism for opting out of such use;
       (B) by assessing the transparency and explainability of 
     such system or process and the degree to which a consumer may 
     contest, correct, or appeal a decision or opt out of such 
     system or process, including--
       (i) the information available to consumers or 
     representatives or agents of consumers about the system or 
     process, such as any relevant factors that contribute to a 
     particular decision, including an explanation of which 
     contributing factors, if changed, would cause the system or 
     process to reach a different decision, and how such consumer, 
     representative, or agent can access such information;
       (ii) documentation of any complaint, dispute, correction, 
     appeal, or opt-out request submitted to the covered entity by 
     a consumer with respect to such system or process; and
       (iii) the process and outcome of any remediation measure 
     taken by the covered entity to address the concerns of or 
     harms to consumers; and
       (C) by describing the extent to which any third-party 
     decision recipient receives a copy of or has access to the 
     results of such system or process and the category of such 
     third-party decision recipient, as defined by the Commission 
     in section __02(b)(1)(I)(iii).
       (9) Identify any likely material negative impact of the 
     automated decision system or augmented critical decision 
     process on consumers and assess any applicable mitigation 
     strategy, such as by--
       (A) identifying and measuring any likely material negative 
     impact of the system or process on consumers, including 
     documentation of the steps taken to identify and measure such 
     impact;
       (B) documenting any steps taken to eliminate or reasonably 
     mitigate any likely material negative impact identified, 
     including steps such as removing the system or process from 
     the market or terminating its development;
       (C) with respect to the likely material negative impacts 
     identified, documenting which such impacts were left 
     unmitigated and the rationale for the inaction, including 
     details about the justifying non-discriminatory, compelling 
     interest and why such interest cannot be satisfied by other 
     means (such as where there is an equal, zero-sum trade-off 
     between impacts on 2 or more consumers or where the required 
     mitigating action would violate civil rights or other laws); 
     and
       (D) documenting standard protocols or practices used to 
     identify, measure, mitigate, or eliminate any likely material 
     negative impact on consumers and how relevant teams or staff 
     are informed of and trained about such protocols or 
     practices.
       (10) Describe any ongoing documentation of the development 
     and deployment process with respect to the automated decision 
     system or augmented critical decision process, including 
     information such as--
       (A) the date of any testing, deployment, licensure, or 
     other significant milestones; and
       (B) points of contact for any team, business unit, or 
     similar internal stakeholder that was involved.
       (11) Identify any capabilities, tools, standards, datasets, 
     security protocols, improvements to stakeholder engagement, 
     or other resources that may be necessary or beneficial to 
     improving the automated decision system, augmented critical 
     decision process, or the impact assessment of such system or 
     process, in areas such as--
       (A) performance, including accuracy, robustness, and 
     reliability;
       (B) fairness, including bias and nondiscrimination;
       (C) transparency, explainability, contestability, and 
     opportunity for recourse;
       (D) privacy and security;
       (E) personal and public safety;
       (F) efficiency and timeliness;
       (G) cost; or
       (H) any other area determined appropriate by the 
     Commission.

[[Page S3618]]

       (12) Document any of the impact assessment requirements 
     described in paragraphs (1) through (11) that were attempted 
     but were not possible to comply with because they were 
     infeasible, as well as the corresponding rationale for not 
     being able to comply with such requirements, which may 
     include--
       (A) the absence of certain information about an automated 
     decision system developed by other persons, partnerships, and 
     corporations;
       (B) the absence of certain information about how clients, 
     customers, licensees, partners, and other persons, 
     partnerships, or corporations are deploying an automated 
     decision system in their augmented critical decision 
     processes;
       (C) a lack of demographic or other data required to assess 
     differential performance because such data is too sensitive 
     to collect, infer, or store; or
       (D) a lack of certain capabilities, including technological 
     innovations, that would be necessary to conduct such 
     requirements.
       (13) Perform and document any other ongoing study or 
     evaluation determined appropriate by the Commission.
       (b) Rule of Construction.--Nothing in this title should be 
     construed to limit any covered entity from adding other 
     criteria, procedures, or technologies to improve the 
     performance of an impact assessment of their automated 
     decision system or augmented critical decision process.
       (c) Nondisclosure of Impact Assessment.--Nothing in this 
     title should be construed to require a covered entity to 
     share with or otherwise disclose to the Commission or the 
     public any information contained in an impact assessment 
     performed in accordance with this title, except for any 
     information contained in the summary report required under 
     subparagraph (D) or (E) of section __02(b)(1).

     SEC. __04. REQUIREMENTS FOR SUMMARY REPORTS TO THE 
                   COMMISSION.

       The summary report that a covered entity is required to 
     submit under subparagraph (D) or (E) of section __02(b)(1) 
     for any automated decision system or augmented critical 
     decision process shall, to the extent possible--
       (1) contain information from the impact assessment of such 
     system or process, as applicable, including--
       (A) the name, website, and point of contact for the covered 
     entity;
       (B) a detailed description of the specific critical 
     decision that the augmented critical decision process is 
     intended to make, including the category of critical decision 
     as described in subparagraphs (A) through (I) of section 
     __01(8);
       (C) the covered entity's intended purpose for the automated 
     decision system or augmented critical decision process;
       (D) an identification of any stakeholders consulted by the 
     covered entity as required by section __02(b)(1)(G) and 
     documentation of the existence and nature of any legal 
     agreements between the stakeholders and the covered entity;
       (E) documentation of the testing and evaluation of the 
     automated decision system or augmented critical decision 
     process, including--
       (i) the methods and technical and business metrics used to 
     assess the performance of such system or process and a 
     description of what metrics are deemed successful 
     performance;
       (ii) the results of any assessment of the performance of 
     such system or process and a comparison of the results of any 
     assessment under test and deployed conditions; and
       (iii) an evaluation of any differential performance of such 
     system or process assessed during the impact assessment;
       (F) any publicly stated guard rail for or limitation on 
     certain uses or applications of the automated decision system 
     or augmented critical decision process, including whether 
     such uses or applications ought to be prohibited or otherwise 
     limited through any terms of use, licensing agreement, or 
     other legal agreement between entities;
       (G) documentation about the data or other input information 
     used to develop, test, maintain, or update the automated 
     decision system or augmented critical decision process 
     including--
       (i) how and when the covered entity sourced such data or 
     other input information; and
       (ii) why such data or other input information was used and 
     what alternatives were explored;
       (H) documentation of whether and how the covered entity 
     implements any transparency or explainability measures, 
     including--
       (i) which categories of third-party decision recipients 
     receive a copy of or have access to the results of any 
     decision or judgment that results from such system or 
     process; and
       (ii) any mechanism by which a consumer may contest, 
     correct, or appeal a decision or opt out of such system or 
     process, including the corresponding website for such 
     mechanism, where applicable;
       (I) any likely material negative impact on consumers 
     identified by the covered entity and a description of the 
     steps taken to remediate or mitigate such impact;
       (J) a list of any impact assessment requirements that were 
     attempted but were not possible to comply with because they 
     were infeasible, as well as the corresponding rationale for 
     not being able to comply with such requirements; and
       (K) any additional capabilities, tools, standards, 
     datasets, security protocols, improvements to stakeholder 
     engagement, or other resources identified by an impact 
     assessment as necessary or beneficial to improve the 
     performance of impact assessment or the development and 
     deployment of any automated decision system or augmented 
     critical decision process that the covered entity determines 
     appropriate to share with the Commission;
       (2) include, in addition to the information required under 
     paragraph (1), any relevant additional information from 
     section __03(a) the covered entity wishes to share with the 
     Commission;
       (3) follow any format or structure requirements specified 
     by the Commission; and
       (4) include additional criteria that are essential for the 
     purpose of consumer protection, as determined by the 
     Commission.

     SEC. __05. REPORTING; PUBLICLY ACCESSIBLE REPOSITORY.

       (a) Annual Report.--Not later than 1 year after the 
     effective date described in section __02(b)(3), and annually 
     thereafter, the Commission shall publish publicly on the 
     website of the Commission a report describing and summarizing 
     the information from the summary reports submitted under 
     subparagraph (D), (E), or (F) of section __02(b)(1) that--
       (1) is accessible and machine readable in accordance with 
     the 21st Century Integrated Digital Experience Act (44 U.S.C. 
     3501 note); and
       (2) describes broad trends, aggregated statistics, and 
     anonymized lessons learned about performing impact 
     assessments of automated decision systems or augmented 
     critical decision processes, for the purposes of updating 
     guidance related to impact assessments and summary reporting, 
     oversight, and making recommendations to other regulatory 
     agencies.
       (b) Publicly Accessible Repository.--
       (1) In general.--
       (A) Establishment.--
       (i) Development.--Not later than 180 days after the 
     Commission promulgates the regulations required under section 
     __02(b)(1), the Commission shall develop a publicly 
     accessible repository designed to publish a limited subset of 
     the information about each automated decision system and 
     augmented critical decision process for which the Commission 
     received a summary report under subparagraph (D), (E), or (F) 
     of section __02(b)(1) in order to facilitate consumer 
     protection.
       (ii) Publication.--Not later than 180 days after the 
     effective date described in section __02(b)(3), the 
     Commission shall make the repository publicly accessible.
       (iii) Updates.--The Commission shall update the repository 
     on a quarterly basis.
       (B) Purpose.--The purposes of the repository established 
     under subparagraph (A) are--
       (i) to inform consumers about the use of automated decision 
     systems and augmented critical decision processes;
       (ii) to allow researchers and advocates to study the use of 
     automated decision systems and augmented critical decision 
     processes; and
       (iii) to ensure compliance with the requirements of this 
     title.
       (C) Considerations.--In establishing the repository under 
     subparagraph (A), the Commission shall consider--
       (i) how to provide consumers with pertinent information 
     regarding augmented critical decision processes while 
     minimizing any potential commercial risk to any covered 
     entity of providing such information;
       (ii) what information, if any, to include regarding the 
     specific automated decision systems deployed in the augmented 
     critical decision processes;
       (iii) how to document information, when applicable, about 
     how to contest or seek recourse for a critical decision in a 
     manner that is readily accessible by the consumer; and
       (iv) how to streamline the submission of summary reports 
     under subparagraph (D), (E), or (F) of section __02(b)(1) to 
     allow the Commission to efficiently populate information into 
     the repository to minimize or eliminate any burden on the 
     Commission.
       (D) Requirements.--The Commission shall design the 
     repository established under subparagraph (A) to--
       (i) be publicly available and easily discoverable on the 
     website of the Commission;
       (ii) allow users to sort and search the repository by 
     multiple characteristics (such as by covered entity, date 
     reported, or category of critical decision) simultaneously;
       (iii) allow users to make a copy of or download the 
     information obtained from the repository, including any 
     subsets of information obtained by sorting or searching as 
     described in clause (ii), in accordance with current guidance 
     from the Office of Management and Budget, such as the Open, 
     Public, Electronic, and Necessary Government Data Act (44 
     U.S.C. 101 note);
       (iv) be in accordance with user experience and 
     accessibility best practices such as those described in the 
     21st Century Integrated Digital Experience Act (44 U.S.C. 
     3501 note);
       (v) include a limited subset of information from the 
     summary reports, as applicable, under subparagraph (D), (E), 
     or (F) of section __02(b)(1) that includes--

       (I) the identity of the covered entity that submitted such 
     summary report, including any link to the website of the 
     covered entity;

[[Page S3619]]

       (II) the specific critical decision that the augmented 
     critical decision process makes, along with the category of 
     the critical decision;
       (III) any publicly stated prohibited applications of the 
     automated decision system or augmented critical decision 
     process, including whether such prohibition is enforced 
     through any terms of use, licensing agreement, or other legal 
     agreement between entities;
       (IV) to the extent possible, the sources of any data used 
     to develop, test, maintain, or update the automated decision 
     system or augmented critical decision process;
       (V) to the extent possible, the type of technical and 
     business metrics used to assess the performance of the 
     augmented critical decision process when deployed; and
       (VI) the link to any web page with instructions or other 
     information related to a mechanism by which a consumer may 
     contest, correct, or appeal a decision or opt out of the 
     automated decision system or augmented critical decision 
     process; and

       (vi) include information about design, use, and maintenance 
     of the repository, including--

       (I) how frequently the repository is updated;
       (II) the date of the most recent such update;
       (III) the types of information from the summary reports 
     submitted under subparagraph (D), (E), or (F) of section 
     __02(b)(1) that are and are not included in the repository; 
     and
       (IV) any other information about the design, use, and 
     maintenance the Commission determines is--

       (aa) relevant to consumers and researchers; or
       (bb) essential for consumer education and recourse.
       (2) Authorization of appropriations.--There are authorized 
     to be appropriated to the Commission such sums as are 
     necessary to carry out this subsection.

     SEC. __06. GUIDANCE AND TECHNICAL ASSISTANCE; OTHER 
                   REQUIREMENTS.

       (a) Guidance and Technical Assistance From the 
     Commission.--
       (1) In general.--The Commission shall publish guidance on 
     how to meet the requirements of sections __03 and __04, 
     including resources such as documentation templates and 
     guides for meaningful consultation, that is developed by the 
     Commission after consultation with the Director of the 
     National Institute of Standards and Technology, the Director 
     of the National Artificial Intelligence Initiative, the 
     Director of the Office of Science and Technology Policy, and 
     other relevant stakeholders, including standards bodies, 
     private industry, academia, technology experts, and advocates 
     for civil rights, consumers, and impacted communities.
       (2) Assistance in determining covered entity status.--In 
     addition to the guidance required under paragraph (1), the 
     Commission shall--
       (A) issue guidance and training materials to assist 
     persons, partnerships, and corporations in evaluating whether 
     they are a covered entity; and
       (B) regularly update such guidance and training materials 
     in accordance with any feedback or questions from covered 
     entities, experts, or other relevant stakeholders.
       (b) Other Requirements.--
       (1) Publication.--Nothing in this title shall be construed 
     to limit a covered entity from publicizing any documentation 
     of the impact assessment maintained under section 
     __02(b)(1)(B), including information beyond what is required 
     to be submitted in a summary report under subparagraph (D) or 
     (E) of section __02(b)(1), unless such publication would 
     violate the privacy of any consumer.
       (2) Periodic review of regulations.--The Commission shall 
     review the regulations promulgated under section __02(b) not 
     less than once every 5 years and update such regulations as 
     appropriate.
       (3) Review by nist and ostp.--The Commission shall make 
     available, in a private and secure manner, to the Director of 
     the National Institute of Standards and Technology, the 
     Director of the Office of Science and Technology Policy, and 
     the head of any Federal agency with relevant regulatory 
     jurisdiction over an augmented critical decision process any 
     summary report submitted under subparagraph (D), (E), or (F) 
     of section __02(b)(1) for review in order to develop future 
     standards or regulations.

     SEC. __07. RESOURCES AND AUTHORITIES.

       (a) Bureau of Technology.--
       (1) Establishment.--
       (A) In general.--There is established within the Commission 
     the Bureau of Technology (in this subsection referred to as 
     the ``Bureau'').
       (B) Duties.--The Bureau shall engage in activities that 
     include:
       (i) Aiding or advising the Commission with respect to the 
     technological aspects of the functions of the Commission, 
     including--

       (I) preparing, conducting, facilitating, managing, or 
     otherwise enabling studies, workshops, audits, community 
     participation opportunities, or other similar activities; and
       (II) any other assistance deemed appropriate by the 
     Commission or Chair.

       (ii) Aiding or advising the Commission with respect to the 
     enforcement of this title.
       (iii) Providing technical assistance to any enforcement 
     bureau within the Commission with respect to the 
     investigation and trial of cases.
       (2) Chief technologist.--The Bureau shall be headed by a 
     Chief Technologist.
       (3) Staff.--
       (A) Appointments.--
       (i) In general.--Subject to subparagraph (B), the Chair 
     may, without regard to the civil service laws (including 
     regulations), appoint personnel with experience in fields 
     such as management, technology, digital and product design, 
     user experience, information security, civil rights, 
     technology policy, privacy policy, humanities and social 
     sciences, product management, software engineering, machine 
     learning, statistics, or other related fields to enable the 
     Bureau to perform its duties.
       (ii) Minimum appointments.--Not later than 2 years after 
     the date of enactment of this title, the Chair shall appoint 
     not less than 50 personnel.
       (B) Excepted service.--The personnel appointed in 
     accordance with subparagraph (A) may be appointed to 
     positions described in section 213.3102(r) of title 5, Code 
     of Federal Regulations.
       (4) Authorization of appropriations.--There are authorized 
     to be appropriated to the Commission such sums as are 
     necessary to carry out this subsection.
       (b) Additional Personnel in the Bureau of Consumer 
     Protection.--
       (1) Additional personnel.--Notwithstanding any other 
     provision of law, the Chair may, without regard to the civil 
     service laws (including regulations), appoint 25 additional 
     personnel to the Division of Enforcement of the Bureau of 
     Consumer Protection.
       (2) Authorization of appropriations.--There are authorized 
     to be appropriated to the Commission such sums as are 
     necessary to carry out this subsection.
       (c) Establishment of Agreements of Cooperation.--The 
     Commission shall negotiate agreements of cooperation, as 
     needed, with any relevant Federal agency with respect to 
     information sharing and enforcement actions taken regarding 
     the development or deployment of an automated decision system 
     to make a critical decision or of an augmented critical 
     decision process. Such agreements shall include procedures 
     for determining which agency shall file an action and 
     providing notice to the non-filing agency, where feasible, 
     prior to initiating a civil action to enforce any Federal law 
     within such agencies' jurisdictions regarding the development 
     or deployment of an automated decision system to make a 
     critical decision or of an augmented critical decision 
     process by a covered entity.

     SEC. __08. ENFORCEMENT.

       (a) Enforcement by the Commission.--
       (1) Unfair or deceptive acts or practices.--A violation of 
     this title or a regulation promulgated thereunder shall be 
     treated as a violation of a rule defining an unfair or 
     deceptive act or practice under section 18(a)(1)(B) of the 
     Federal Trade Commission Act (15 U.S.C. 57a(a)(1)(B)).
       (2) Powers of the commission.--
       (A) In general.--The Commission shall enforce this title 
     and the regulations promulgated under this title in the same 
     manner, by the same means, and with the same jurisdiction, 
     powers, and duties as though all applicable terms and 
     provisions of the Federal Trade Commission Act (15 U.S.C. 41 
     et seq.) were incorporated into and made a part of this 
     title.
       (B) Privileges and immunities.--Any person who violates 
     this title or a regulation promulgated thereunder shall be 
     subject to the penalties and entitled to the privileges and 
     immunities provided in the Federal Trade Commission Act (15 
     U.S.C. 41 et seq.).
       (C) Authority preserved.--Nothing in this title shall be 
     construed to limit the authority of the Commission under any 
     other provision of law.
       (D) Rulemaking.--The Commission shall promulgate in 
     accordance with section 553 of title 5, United States Code, 
     such additional rules as may be necessary to carry out this 
     title.
       (b) Enforcement by States.--
       (1) In general.--If the attorney general of a State has 
     reason to believe that an interest of the residents of the 
     State has been or is being threatened or adversely affected 
     by a practice that violates this title or a regulation 
     promulgated thereunder, the attorney general of the State 
     may, as parens patriae, bring a civil action on behalf of the 
     residents of the State in an appropriate district court of 
     the United States to obtain appropriate relief.
       (2) Rights of commission.--
       (A) Notice to commission.--
       (i) In general.--Except as provided in clause (iii), the 
     attorney general of a State, before initiating a civil action 
     under paragraph (1), shall provide written notification to 
     the Commission that the attorney general intends to bring 
     such civil action.
       (ii) Contents.--The notification required under clause (i) 
     shall include a copy of the complaint to be filed to initiate 
     the civil action.
       (iii) Exception.--If it is not feasible for the attorney 
     general of a State to provide the notification required under 
     clause (i) before initiating a civil action under paragraph 
     (1), the attorney general shall notify the Commission 
     immediately upon instituting the civil action.
       (B) Intervention by commission.--The Commission may--
       (i) intervene in any civil action brought by the attorney 
     general of a State under paragraph (1); and

[[Page S3620]]

       (ii) upon intervening--

       (I) be heard on all matters arising in the civil action; 
     and
       (II) file petitions for appeal of a decision in the civil 
     action.

       (3) Investigatory powers.--Nothing in this subsection may 
     be construed to prevent the attorney general of a State from 
     exercising the powers conferred on the attorney general by 
     the laws of the State to conduct investigations, to 
     administer oaths or affirmations, or to compel the attendance 
     of witnesses or the production of documentary or other 
     evidence.
       (4) Venue; service of process.--
       (A) Venue.--Any action brought under paragraph (1) may be 
     brought in--
       (i) the district court of the United States that meets 
     applicable requirements relating to venue under section 1391 
     of title 28, United States Code; or
       (ii) another court of competent jurisdiction.
       (B) Service of process.--In an action brought under 
     paragraph (1), process may be served in any district in 
     which--
       (i) the defendant is an inhabitant, may be found, or 
     transacts business; or
       (ii) venue is proper under section 1391 of title 28, United 
     States Code.
       (5) Actions by other state officials.--
       (A) In general.--In addition to a civil action brought by 
     an attorney general under paragraph (1), any other officer of 
     a State who is authorized by the State to do so may bring a 
     civil action under paragraph (1), subject to the same 
     requirements and limitations that apply under this subsection 
     to civil actions brought by attorneys general.
       (B) Savings provision.--Nothing in this subsection may be 
     construed to prohibit an authorized official of a State from 
     initiating or continuing any proceeding in a court of the 
     State for a violation of any civil or criminal law of the 
     State.

     SEC. __09. COORDINATION.

       In carrying out this title, the Commission shall coordinate 
     with any appropriate Federal agency or State regulator to 
     promote consistent regulatory treatment of automated decision 
     systems and augmented critical decision processes.

     SEC. __10. NO PREEMPTION.

       Nothing in this title may be construed to preempt any 
     State, tribal, city, or local law, regulation, or ordinance.
                                 ______
                                 
  SA 2054. Mr. WYDEN submitted an amendment intended to be proposed to 
amendment SA 1911 proposed by Ms. Cantwell (for herself, Mr. Cruz, Ms. 
Duckworth, and Mr. Moran) to the bill H.R. 3935, to amend title 49, 
United States Code, to reauthorize and improve the Federal Aviation 
Administration and other civil aviation programs, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end, add the following:

TITLE XIV--PROTECTING AMERICANS' DATA FROM FOREIGN SURVEILLANCE ACT OF 
                                  2023

     SEC. 1401. SHORT TITLE.

       This title may be cited as the ``Protecting Americans' Data 
     From Foreign Surveillance Act of 2023''.

     SEC. 1402. SENSE OF CONGRESS.

       It is the sense of Congress that--
       (1) accelerating technological trends have made sensitive 
     personal data an especially valuable input to activities that 
     foreign adversaries of the United States undertake to 
     threaten both the national security of the United States and 
     the privacy that the people of the United States cherish;
       (2) it is therefore essential to the safety of the United 
     States and the people of the United States to ensure that the 
     United States Government makes every effort to prevent 
     sensitive personal data from falling into the hands of malign 
     foreign actors; and
       (3) because allies of the United States face similar 
     challenges, in implementing this title, the United States 
     Government should explore the establishment of a shared zone 
     of mutual trust with respect to sensitive personal data.

     SEC. 1403. REQUIREMENT TO CONTROL THE EXPORT OF CERTAIN 
                   PERSONAL DATA OF UNITED STATES NATIONALS AND 
                   INDIVIDUALS IN THE UNITED STATES.

       (a) In General.--Part I of the Export Control Reform Act of 
     2018 (50 U.S.C. 4811 et seq.) is amended by inserting after 
     section 1758 the following:

     ``SEC. 1758A. REQUIREMENT TO CONTROL THE EXPORT OF CERTAIN 
                   PERSONAL DATA OF UNITED STATES NATIONALS AND 
                   INDIVIDUALS IN THE UNITED STATES.

       ``(a) Identification of Categories of Personal Data.--
       ``(1) In general.--The Secretary shall, in coordination 
     with the heads of the appropriate Federal agencies, identify 
     categories of personal data of covered individuals that 
     could--
       ``(A) be exploited by foreign governments or foreign 
     adversaries; and
       ``(B) if exported, reexported, or in-country transferred in 
     a quantity that exceeds the threshold established under 
     paragraph (3), harm the national security of the United 
     States.
       ``(2) List required.--In identifying categories of personal 
     data of covered individuals under paragraph (1), the 
     Secretary, in coordination with the heads of the appropriate 
     Federal agencies, shall--
       ``(A) identify an initial list of such categories not later 
     than one year after the date of the enactment of the 
     Protecting Americans' Data From Foreign Surveillance Act of 
     2023; and
       ``(B) as appropriate thereafter and not less frequently 
     than every 5 years, add categories to, remove categories 
     from, or modify categories on, that list.
       ``(3) Establishment of threshold.--
       ``(A) Establishment.--Not later than one year after the 
     date of the enactment of the Protecting Americans' Data From 
     Foreign Surveillance Act of 2023, the Secretary, in 
     coordination with the heads of the appropriate Federal 
     agencies, shall establish a threshold for determining when 
     the export, reexport, or in-country transfer (in the 
     aggregate) of the personal data of covered individuals by one 
     person to or in a restricted country could harm the national 
     security of the United States.
       ``(B) Number of covered individuals affected.--
       ``(i) In general.--Except as provided by clause (ii), the 
     Secretary shall establish the threshold under subparagraph 
     (A) so that the threshold is--

       ``(I) not lower than the export, reexport, or in-country 
     transfer (in the aggregate) by one person to or in a 
     restricted country during a calendar year of the personal 
     data of 10,000 covered individuals; and
       ``(II) not higher than the export, reexport, or in-country 
     transfer (in the aggregate) by one person to or in a 
     restricted country during a calendar year of the personal 
     data of 1,000,000 covered individuals.

       ``(ii) Exports by certain foreign persons.--In the case of 
     a person that possesses the data of more than 1,000,000 
     covered individuals, the threshold established under 
     subparagraph (A) shall be one export, reexport, or in-country 
     transfer of personal data to or in a restricted country by 
     that person during a calendar year if the export, reexport, 
     or in-country transfer is to--

       ``(I) the government of a restricted country;
       ``(II) a foreign person that owns or controls the person 
     conducting the export, reexport, or in-country transfer and 
     that person knows, or should know, that the export, reexport, 
     or in-country transfer of the personal data was requested by 
     the foreign person to comply with a request from the 
     government of a restricted country; or
       ``(III) an entity on the Entity List maintained by the 
     Bureau of Industry and Security of the Department of Commerce 
     and set forth in Supplement No. 4 to part 744 of the Export 
     Administration Regulations.

       ``(C) Category thresholds.--The Secretary, in coordination 
     with the heads of the appropriate Federal agencies, may 
     establish a threshold under subparagraph (A) for each 
     category (or combination of categories) of personal data 
     identified under paragraph (1).
       ``(D) Updates.--The Secretary, in coordination with the 
     heads of the appropriate Federal agencies--
       ``(i) may update a threshold established under subparagraph 
     (A) as appropriate; and
       ``(ii) shall reevaluate the threshold not less frequently 
     than every 5 years.
       ``(E) Treatment of persons under common ownership as one 
     person.--For purposes of determining whether a threshold 
     established under subparagraph (A) has been met--
       ``(i) all exports, reexports, or in-country transfers 
     involving personal data conducted by persons under the 
     ownership or control of the same person shall be aggregated 
     to that person; and
       ``(ii) that person shall be liable for any export, 
     reexport, or in-country transfer in violation of this 
     section.
       ``(F) Considerations.--In establishing a threshold under 
     subparagraph (A), the Secretary, in coordination with the 
     heads of the appropriate Federal agencies, shall seek to 
     balance the need to protect personal data from exploitation 
     by foreign governments and foreign adversaries against the 
     likelihood of--
       ``(i) impacting legitimate business activities, research 
     activities, and other activities that do not harm the 
     national security of the United States; or
       ``(ii) chilling speech protected by the First Amendment to 
     the Constitution of the United States.
       ``(4) Determination of period for protection.--The 
     Secretary, in coordination with the heads of the appropriate 
     Federal agencies, shall determine, for each category (or 
     combination of categories) of personal data identified under 
     paragraph (1), the period of time for which encryption 
     technology described in subsection (b)(4)(A)(iii) is required 
     to be able to protect that category (or combination of 
     categories) of data from decryption to prevent the 
     exploitation of the data by a foreign government or foreign 
     adversary from harming the national security of the United 
     States.
       ``(5) Use of information; considerations.--In carrying out 
     this subsection (including with respect to the list required 
     under paragraph (2)), the Secretary, in coordination with the 
     heads of the appropriate Federal agencies, shall--
       ``(A) use multiple sources of information, including--
       ``(i) publicly available information;
       ``(ii) classified information, including relevant 
     information provided by the Director of National 
     Intelligence;
       ``(iii) information relating to reviews and investigations 
     of transactions by the Committee on Foreign Investment in the 
     United

[[Page S3621]]

     States under section 721 of the Defense Production Act of 
     1950 (50 U.S.C. 4565);
       ``(iv) the categories of sensitive personal data described 
     in paragraphs (1)(ii) and (2) of section 800.241(a) of title 
     31, Code of Federal Regulations, as in effect on the day 
     before the date of the enactment of the Protecting Americans' 
     Data From Foreign Surveillance Act of 2023, and any 
     categories of sensitive personal data added to such section 
     after such date of enactment;
       ``(v) information provided by the advisory committee 
     established pursuant to paragraph (7); and
       ``(vi) the recommendations (which the Secretary shall 
     request) of--

       ``(I) experts in privacy, civil rights, and civil 
     liberties, identified by the National Academy of Sciences; 
     and
       ``(II) experts on the First Amendment to the Constitution 
     of the United States identified by the American Bar 
     Association; and

       ``(B) take into account--
       ``(i) the significant quantity of personal data of covered 
     individuals that is publicly available by law or has already 
     been stolen or acquired by foreign governments or foreign 
     adversaries;
       ``(ii) the harm to United States national security caused 
     by the theft or acquisition of that personal data;
       ``(iii) the potential for further harm to United States 
     national security if that personal data were combined with 
     additional sources of personal data;
       ``(iv) the fact that non-sensitive personal data, when 
     analyzed in the aggregate, can reveal sensitive personal 
     data;
       ``(v) the commercial availability of inferred and derived 
     data; and
       ``(vi) the potential for especially significant harm from 
     data and inferences related to sensitive domains, such as 
     health, work, education, criminal justice, and finance.
       ``(6) Notice and comment period.--The Secretary shall 
     provide for a public notice and comment period after the 
     publication in the Federal Register of a proposed rule, and 
     before the publication of a final rule--
       ``(A) identifying the initial list of categories of 
     personal data under subparagraph (A) of paragraph (2);
       ``(B) adding categories to, removing categories from, or 
     modifying categories on, that list under subparagraph (B) of 
     that paragraph;
       ``(C) establishing or updating the threshold under 
     paragraph (3); or
       ``(D) setting forth the period of time for which encryption 
     technology described in subsection (b)(4)(A)(iii) is required 
     under paragraph (4) to be able to protect such a category of 
     data from decryption.
       ``(7) Advisory committee.--
       ``(A) In general.--The Secretary shall establish an 
     advisory committee to advise the Secretary with respect to 
     privacy and sensitive personal data.
       ``(B) Membership.--The committee established pursuant to 
     subparagraph (A) shall include the following members selected 
     by the Secretary:
       ``(i) Experts on privacy and cybersecurity.
       ``(ii) Representatives of United States private sector 
     companies, industry associations, and scholarly societies.
       ``(iii) Representatives of civil society groups, including 
     such groups focused on protecting civil rights and civil 
     liberties.
       ``(C) Applicability of federal advisory committee act.--
     Subsections (a)(1), (a)(3), and (b) of section 10 and 
     sections 11, 13, and 14 of the Federal Advisory Committee Act 
     (5 U.S.C. App.) shall not apply to the advisory committee 
     established pursuant to subparagraph (A).
       ``(8) Treatment of anonymized personal data.--
       ``(A) In general.--In carrying out this subsection, the 
     Secretary may not treat anonymized personal data differently 
     than identifiable personal data unless the Secretary is 
     confident, based on the method of anonymization used and the 
     period of time determined under paragraph (4) for protection 
     of the category of personal data involved, it will not be 
     possible for well-resourced adversaries, including foreign 
     governments, to re-identify the individuals to which the 
     anonymized personal data relates, such as by using other 
     sources of data, including non-public data obtained through 
     hacking and espionage, and reasonably anticipated advances in 
     technology.
       ``(B) Guidance.--The Under Secretary of Commerce for 
     Standards and Technology shall issue guidance to the public 
     with respect to methods for anonymizing data and how to 
     determine if individuals to which the anonymized personal 
     data relates can be, or are likely in the future to be, 
     reasonably identified, such as by using other sources of 
     data.
       ``(9) Sense of congress on identification of categories of 
     personal data.--It is the sense of Congress that, in 
     identifying categories of personal data of covered 
     individuals under paragraph (1), the Secretary should, to the 
     extent reasonably possible and in coordination with the 
     Secretary of the Treasury and the Director of the Office of 
     Management and Budget, harmonize those categories with the 
     categories of sensitive personal data described in paragraph 
     (5)(A)(iv).
       ``(b) Commerce Controls.--
       ``(1) Controls required.--Beginning 18 months after the 
     date of the enactment of the Protecting Americans' Data From 
     Foreign Surveillance Act of 2023, the Secretary shall impose 
     appropriate controls under the Export Administration 
     Regulations on the export or reexport to, or in-country 
     transfer in, all countries (other than countries on the list 
     required by paragraph (2)(D)) of covered personal data in a 
     manner that exceeds the applicable threshold established 
     under subsection (a)(3), including through interim controls 
     (such as by informing a person that a license is required for 
     export, reexport, or in-country transfer of covered personal 
     data), as appropriate, or by publishing additional 
     regulations.
       ``(2) Levels of control.--
       ``(A) In general.--Except as provided in subparagraph (C) 
     or (D), the Secretary shall--
       ``(i) require a license or other authorization for the 
     export, reexport, or in-country transfer of covered personal 
     data in a manner that exceeds the applicable threshold 
     established under subsection (a)(3);
       ``(ii) determine whether that export, reexport, or in-
     country transfer is likely to harm the national security of 
     the United States--

       ``(I) after consideration of the matters described in 
     subparagraph (B); and
       ``(II) in coordination with the heads of the appropriate 
     Federal agencies; and

       ``(iii) if the Secretary determines under clause (ii) that 
     the export, reexport, or in-country transfer is likely to 
     harm the national security of the United States, deny the 
     application for the license or other authorization for the 
     export, reexport, or in-country transfer.
       ``(B) Considerations.--In determining under clause (ii) of 
     subparagraph (A) whether an export, reexport, or in-country 
     transfer of covered personal data described in clause (i) of 
     that subparagraph is likely to harm the national security of 
     the United States, the Secretary, in coordination with the 
     heads of the appropriate Federal agencies, shall take into 
     account--
       ``(i) the adequacy and enforcement of data protection, 
     surveillance, and export control laws in the foreign country 
     to which the covered personal data would be exported or 
     reexported, or in which the covered personal data would be 
     transferred, in order to determine whether such laws, and the 
     enforcement of such laws, are sufficient to--

       ``(I) protect the covered personal data from accidental 
     loss, theft, and unauthorized or unlawful processing;
       ``(II) ensure that the covered personal data is not 
     exploited for intelligence purposes by foreign governments to 
     the detriment of the national security of the United States; 
     and
       ``(III) prevent the reexport of the covered personal data 
     to a third country for which a license would be required for 
     such data to be exported directly from the United States;

       ``(ii) the circumstances under which the government of the 
     foreign country can compel, coerce, or pay a person in or 
     national of that country to disclose the covered personal 
     data; and
       ``(iii) whether that government has conducted hostile 
     foreign intelligence operations, including information 
     operations, against the United States.
       ``(C) License requirement and presumption of denial for 
     certain countries.--
       ``(i) In general.--The Secretary shall--

       ``(I) require a license or other authorization for the 
     export or reexport to, or in-country transfer in, a country 
     on the list required by clause (ii) of covered personal data 
     in a manner that exceeds the threshold established under 
     subsection (a)(3); and
       ``(II) deny an application for such a license or other 
     authorization unless the person seeking the license or 
     authorization demonstrates to the satisfaction of the 
     Secretary that the export, reexport, or in-country transfer 
     will not harm the national security of the United States.

       ``(ii) List required.--

       ``(I) In general.--Not later than one year after the date 
     of the enactment of the Protecting Americans' Data From 
     Foreign Surveillance Act of 2023, the Secretary shall 
     (subject to subclause (III)) establish a list of each country 
     with respect to which the Secretary determines that the 
     export or reexport to, or in-country transfer in, the country 
     of covered personal data in a manner that exceeds the 
     applicable threshold established under subsection (a)(3) will 
     be likely to harm the national security of the United States.
       ``(II) Modifications to list.--The Secretary (subject to 
     subclause (III))--

       ``(aa) may add a country to or remove a country from the 
     list required by subclause (I) at any time; and
       ``(bb) shall review that list not less frequently than 
     every 5 years.

       ``(III) Concurrence; consultations; considerations.--The 
     Secretary shall establish the list required by subclause (I) 
     and add a country to or remove a country from that list under 
     subclause (II)--

       ``(aa) with the concurrence of the Secretary of State;
       ``(bb) in consultation with the heads of the appropriate 
     Federal agencies; and
       ``(cc) based on the considerations described in 
     subparagraph (B).
       ``(D) No license requirement for certain countries.--
       ``(i) In general.--The Secretary may not require a license 
     or other authorization for the export or reexport to, or in-
     country transfer in, a country on the list required by clause 
     (ii) of covered personal data, without regard to the 
     applicable threshold established under subsection (a)(3).
       ``(ii) List required.--

[[Page S3622]]

       ``(I) In general.--Not later than one year after the date 
     of the enactment of the Protecting Americans' Data From 
     Foreign Surveillance Act of 2023, the Secretary shall 
     (subject to clause (iii) and subclause (III)), establish a 
     list of each country with respect to which the Secretary 
     determines that the export or reexport to, or in-country 
     transfer in, the country of covered personal data (without 
     regard to any threshold established under subsection (a)(3)) 
     will not harm the national security of the United States.
       ``(II) Modifications to list.--The Secretary (subject to 
     clause (iii) and subclause (III))--

       ``(aa) may add a country to or remove a country from the 
     list required by subclause (I) at any time; and
       ``(bb) shall review that list not less frequently than 
     every 5 years.

       ``(III) Concurrence; consultations; considerations.--The 
     Secretary shall establish the list required by subclause (I) 
     and add a country to or remove a country from that list under 
     subclause (II)--

       ``(aa) with the concurrence of the Secretary of State;
       ``(bb) in consultation with the heads of the appropriate 
     Federal agencies; and
       ``(cc) based on the considerations described in 
     subparagraph (B).
       ``(iii) Congressional review.--

       ``(I) In general.--The list required by clause (ii) and any 
     updates to that list adding or removing countries shall take 
     effect, for purposes of clause (i), on the date that is 180 
     days after the Secretary submits to the appropriate 
     congressional committees a proposal for the list or update 
     unless there is enacted into law, before that date, a joint 
     resolution of disapproval pursuant to subclause (II).
       ``(II) Joint resolution of disapproval.--

       ``(aa) Joint resolution of disapproval defined.--In this 
     clause, the term `joint resolution of disapproval' means a 
     joint resolution the matter after the resolving clause of 
     which is as follows: `That Congress does not approve of the 
     proposal of the Secretary with respect to the list required 
     by section 1758A(b)(2)(D)(ii) submitted to Congress on ___.', 
     with the blank space being filled with the appropriate date.
       ``(bb) Procedures.--The procedures set forth in paragraphs 
     (4)(C), (5), (6), and (7) of section 2523(d) of title 18, 
     United States Code, apply with respect to a joint resolution 
     of disapproval under this clause to the same extent and in 
     the same manner as such procedures apply to a joint 
     resolution of disapproval under such section 2523(d), except 
     that paragraph (6) of such section shall be applied and 
     administered by substituting `the Committee on Banking, 
     Housing, and Urban Affairs' for `the Committee on the 
     Judiciary' each place it appears.

       ``(III) Rules of house of representatives and senate.--This 
     clause is enacted by Congress--

       ``(aa) as an exercise of the rulemaking power of the Senate 
     and the House of Representatives, respectively, and as such 
     is deemed a part of the rules of each House, respectively, 
     and supersedes other rules only to the extent that it is 
     inconsistent with such rules; and
       ``(bb) with full recognition of the constitutional right of 
     either House to change the rules (so far as relating to the 
     procedure of that House) at any time, in the same manner, and 
     to the same extent as in the case of any other rule of that 
     House.
       ``(3) Review of license applications.--
       ``(A) In general.--The Secretary shall, consistent with the 
     provisions of section 1756 and in coordination with the heads 
     of the appropriate Federal agencies--
       ``(i) review applications for a license or other 
     authorization for the export or reexport to, or in-country 
     transfer in, a restricted country of covered personal data in 
     a manner that exceeds the applicable threshold established 
     under subsection (a)(3); and
       ``(ii) establish procedures for conducting the review of 
     such applications.
       ``(B) Disclosures relating to collaborative arrangements.--
     In the case of an application for a license or other 
     authorization for an export, reexport, or in-country transfer 
     described in subparagraph (A)(i) submitted by or on behalf of 
     a joint venture, joint development agreement, or similar 
     collaborative arrangement, the Secretary may require the 
     applicant to identify, in addition to any foreign person 
     participating in the arrangement, any foreign person with 
     significant ownership interest in a foreign person 
     participating in the arrangement.
       ``(4) Exceptions.--
       ``(A) In general.--The Secretary shall not impose under 
     paragraph (1) a requirement for a license or other 
     authorization with respect to the export, reexport, or in-
     country transfer of covered personal data pursuant to any of 
     the following transactions:
       ``(i) The export, reexport, or in-country transfer by an 
     individual of covered personal data that specifically 
     pertains to that individual.
       ``(ii) The export, reexport, or in-country transfer of the 
     personal data of one or more individuals by a person 
     performing a service for those individuals if the service 
     could not possibly be performed (as defined by the Secretary 
     in regulations) without the export, reexport, or in-country 
     transfer of that personal data.
       ``(iii) The export, reexport, or in-country transfer of 
     personal data that is encrypted if--

       ``(I) the encryption key or other information necessary to 
     decrypt the data is not, at the time of the export, reexport, 
     or in-country transfer of the personal data or any other 
     time, exported, reexported, or transferred to a restricted 
     country or (except as provided in subparagraph (B)) a 
     national of a restricted country; and
       ``(II) the encryption technology used to protect the data 
     against decryption is certified by the National Institute of 
     Standards and Technology as capable of protecting data for 
     the period of time determined under subsection (a)(4) to be 
     sufficient to prevent the exploitation of the data by a 
     foreign government or foreign adversary from harming the 
     national security of the United States.

       ``(iv) The export, reexport, or in-country transfer of 
     personal data that is ordered by an appropriate court of the 
     United States.
       ``(B) Exception for certain nationals of restricted 
     countries.--Subparagraph (A)(iii)(I) does not apply with 
     respect to an individual who is a national of a restricted 
     country if the individual is also a citizen of the United 
     States or a noncitizen described in subsection (l)(5)(C).
       ``(c) Requirements for Identification of Categories and 
     Determination of Appropriate Controls.--In identifying 
     categories of personal data under subsection (a)(1) and 
     imposing appropriate controls under subsection (b), the 
     Secretary, in coordination with the heads of the appropriate 
     Federal agencies, as appropriate--
       ``(1) may not regulate or restrict the publication or 
     sharing of--
       ``(A) personal data that is a matter of public record, such 
     as a court record or other government record that is 
     generally available to the public, including information 
     about an individual made public by that individual or by the 
     news media;
       ``(B) information about a matter of public interest; or
       ``(C) any other information the publication or sharing of 
     which is protected by the First Amendment to the Constitution 
     of the United States; and
       ``(2) shall consult with the appropriate congressional 
     committees.
       ``(d) Penalties.--
       ``(1) Liable persons.--
       ``(A) In general.--In addition to any person that commits 
     an unlawful act described in subsection (a) of section 1760, 
     an officer or employee of an organization has committed an 
     unlawful act subject to penalties under that section if the 
     officer or employee knew or should have known that another 
     employee of the organization who reports, directly or 
     indirectly, to the officer or employee was directed to 
     export, reexport, or in-country transfer covered personal 
     data in violation of this section and subsequently did 
     export, reexport, or in-country transfer such data.
       ``(B) Exceptions and clarifications.--
       ``(i) Intermediaries not liable.--An intermediate consignee 
     (as defined in section 772.1 of the Export Administration 
     Regulations (or any successor regulation)) or other 
     intermediary is not liable for the export, reexport, or in-
     country transfer of covered personal data in violation of 
     this section when acting as an intermediate consignee or 
     other intermediary for another person.
       ``(ii) Special rule for certain applications.--In a case in 
     which an application installed on an electronic device 
     transmits or causes the transmission of covered personal data 
     without being directed to do so by the owner or user of the 
     device who installed the application, the developer of the 
     application, and not the owner or user of the device, is 
     liable for any violation of this section.
       ``(2) Criminal penalties.--In determining an appropriate 
     term of imprisonment under section 1760(b)(2) with respect to 
     a person for a violation of this section, the court shall 
     consider--
       ``(A) how many covered individuals had their covered 
     personal data exported, reexported, or in-country transferred 
     in violation of this section;
       ``(B) any harm that resulted from the violation; and
       ``(C) the intent of the person in committing the violation.
       ``(e) Report to Congress.--
       ``(1) In general.--Not less frequently than annually, the 
     Secretary, in coordination with the heads of the appropriate 
     Federal agencies, shall submit to the appropriate 
     congressional committees a report on the results of actions 
     taken pursuant to this section.
       ``(2) Inclusions.--Each report required by paragraph (1) 
     shall include a description of the determinations made under 
     subsection (b)(2)(A)(ii) during the preceding year.
       ``(3) Form.--Each report required by paragraph (1) shall be 
     submitted in unclassified form but may include a classified 
     annex.
       ``(f) Disclosure of Certain License Information.--
       ``(1) In general.--Not less frequently than every 90 days, 
     the Secretary shall publish on a publicly accessible website 
     of the Department of Commerce, including in a machine-
     readable format, the information specified in paragraph (2), 
     with respect to each application--
       ``(A) for a license for the export or reexport to, or in-
     country transfer in, a restricted country of covered personal 
     data in a manner that exceeds the applicable threshold 
     established under subsection (a)(3); and
       ``(B) with respect to which the Secretary made a decision 
     in the preceding 90-day period.
       ``(2) Information specified.--The information specified in 
     this paragraph with respect

[[Page S3623]]

     to an application described in paragraph (1) is the 
     following:
       ``(A) The name of the applicant.
       ``(B) The date of the application.
       ``(C) The name of the foreign party to which the applicant 
     sought to export, reexport, or transfer the data.
       ``(D) The categories of covered personal data the applicant 
     sought to export, reexport, or transfer.
       ``(E) The number of covered individuals whose information 
     the applicant sought to export, reexport, or transfer.
       ``(F) Whether the application was approved or denied.
       ``(g) News Media Protections.--A person that is engaged in 
     journalism is not subject to restrictions imposed under this 
     section to the extent that those restrictions directly 
     infringe on the journalism practices of that person.
       ``(h) Citizenship Determinations by Persons Providing 
     Services to End-Users Not Required.--This section does not 
     require a person that provides products or services to an 
     individual to determine the citizenship or immigration status 
     of the individual, but once the person becomes aware that the 
     individual is a covered individual, the person shall treat 
     covered personal data of that individual as is required by 
     this section.
       ``(i) Fees.--
       ``(1) In general.--Notwithstanding section 1756(c), the 
     Secretary may, to the extent provided in advance in 
     appropriations Acts, assess and collect a fee, in an amount 
     determined by the Secretary in regulations, with respect to 
     each application for a license submitted under subsection 
     (b).
       ``(2) Deposit and availability of fees.--Notwithstanding 
     section 3302 of title 31, United States Code, fees collected 
     under paragraph (1) shall--
       ``(A) be credited as offsetting collections to the account 
     providing appropriations for activities carried out under 
     this section;
       ``(B) be available, to the extent and in the amounts 
     provided in advance in appropriations Acts, to the Secretary 
     solely for use in carrying out activities under this section; 
     and
       ``(C) remain available until expended.
       ``(j) Regulations.--The Secretary may prescribe such 
     regulations as are necessary to carry out this section.
       ``(k) Authorization of Appropriations.--There are 
     authorized to be appropriated to the Secretary and to the 
     head of each of the appropriate Federal agencies 
     participating in carrying out this section such sums as may 
     be necessary to carry out this section, including to hire 
     additional employees with expertise in privacy.
       ``(l) Definitions.--In this section:
       ``(1) Appropriate congressional committees.--The term 
     `appropriate congressional committees' means--
       ``(A) the Committee on Banking, Housing, and Urban Affairs, 
     the Committee on Foreign Relations, the Committee on Finance, 
     and the Select Committee on Intelligence of the Senate; and
       ``(B) the Committee on Foreign Affairs, the Committee on 
     Ways and Means, and the Permanent Select Committee on 
     Intelligence of the House of Representatives.
       ``(2) Appropriate federal agencies.--The term `appropriate 
     Federal agencies' means the following:
       ``(A) The Department of Defense.
       ``(B) The Department of State.
       ``(C) The Department of Justice.
       ``(D) The Department of the Treasury.
       ``(E) The Office of the Director of National Intelligence.
       ``(F) The Office of Science and Technology Policy.
       ``(G) The Department of Homeland Security.
       ``(H) The Consumer Financial Protection Bureau.
       ``(I) The Federal Trade Commission.
       ``(J) The Federal Communications Commission.
       ``(K) The Department of Health and Human Services.
       ``(L) Such other Federal agencies as the Secretary 
     considers appropriate.
       ``(3) Covered individual.--The term `covered individual', 
     with respect to personal data, means an individual who, at 
     the time the data is acquired--
       ``(A) is located in the United States; or
       ``(B) is--
       ``(i) located outside the United States or whose location 
     cannot be determined; and
       ``(ii) a citizen of the United States or a noncitizen 
     lawfully admitted for permanent residence.
       ``(4) Covered personal data.--The term `covered personal 
     data' means the categories of personal data of covered 
     individuals identified pursuant to subsection (a).
       ``(5) Export.--
       ``(A) In general.--The term `export', with respect to 
     covered personal data, includes--
       ``(i) subject to subparagraph (D), the shipment or 
     transmission of the data out of the United States, including 
     the sending or taking of the data out of the United States, 
     in any manner, if the shipment or transmission is 
     intentional, without regard to whether the shipment or 
     transmission was intended to go out of the United States; or
       ``(ii) the release or transfer of the data to any 
     noncitizen (other than a noncitizen described in subparagraph 
     (C)), if the release or transfer is intentional, without 
     regard to whether the release or transfer was intended to be 
     to a noncitizen.
       ``(B) Exceptions.--The term `export' does not include--
       ``(i) the publication of covered personal data on the 
     internet in a manner that makes the data discoverable by and 
     accessible to any member of the general public; or
       ``(ii) any activity protected by the speech or debate 
     clause of the Constitution of the United States.
       ``(C) Noncitizens described.--A noncitizen described in 
     this subparagraph is a noncitizen who is authorized to be 
     employed in the United States.
       ``(D) Transmissions through restricted countries.--
       ``(i) In general.--On and after the date that is 5 years 
     after the date of the enactment of the Protecting Americans' 
     Data From Foreign Surveillance Act of 2023, and except as 
     provided in clause (iii), the term `export' includes the 
     transmission of data through a restricted country, without 
     regard to whether the person originating the transmission had 
     knowledge of or control over the path of the transmission.
       ``(ii) Exceptions.--Clause (i) does not apply with respect 
     to a transmission of data through a restricted country if--

       ``(I) the data is encrypted as described in subsection 
     (b)(4)(A)(iii); or
       ``(II) the person that originated the transmission received 
     a representation from the party delivering the data for the 
     person stating that the data will not transit through a 
     restricted country.

       ``(iii) False representations.--If a party delivering 
     covered personal data as described in clause (ii)(II) 
     transmits the data directly or indirectly through a 
     restricted country despite making the representation 
     described in clause (ii)(II), that party shall be liable for 
     violating this section.
       ``(6) Foreign adversary.--The term `foreign adversary' has 
     the meaning given that term in section 8(c)(2) of the Secure 
     and Trusted Communications Networks Act of 2019 (47 U.S.C. 
     1607(c)(2)).
       ``(7) In-country transfer; reexport.--The terms `in-country 
     transfer' and `reexport', with respect to personal data, 
     shall have the meanings given those terms in regulations 
     prescribed by the Secretary.
       ``(8) Lawfully admitted for permanent residence; 
     national.--The terms `lawfully admitted for permanent 
     residence' and `national' have the meanings given those terms 
     in section 101(a) of the Immigration and Nationality Act (8 
     U.S.C. 1101(a)).
       ``(9) Noncitizen.--The term `noncitizen' means an 
     individual who is not a citizen or national of the United 
     States.
       ``(10) Restricted country.--The term `restricted country' 
     means a country for which a license or other authorization is 
     required under subsection (b) for the export or reexport to, 
     or in-country transfer in, that country of covered personal 
     data in a manner that exceeds the applicable threshold 
     established under subsection (a)(3).''.
       (b) Statement of Policy.--Section 1752 of the Export 
     Control Reform Act of 2018 (50 U.S.C. 4811) is amended--
       (1) in paragraph (1)--
       (A) in subparagraph (A), by striking ``; and'' and 
     inserting a semicolon;
       (B) in subparagraph (B), by striking the period at the end 
     and inserting ``; and''; and
       (C) by adding at the end the following:
       ``(C) to restrict, notwithstanding section 203(b) of the 
     International Emergency Economic Powers Act (50 U.S.C. 
     1702(b)), the export of personal data of United States 
     citizens and other covered individuals (as defined in section 
     1758A(l)) in a quantity and a manner that could harm the 
     national security of the United States.''; and
       (2) in paragraph (2), by adding at the end the following:
       ``(H) To prevent the exploitation of personal data of 
     United States citizens and other covered individuals (as 
     defined in section 1758A(l)) in a quantity and a manner that 
     could harm the national security of the United States.''.
       (c) Limitation on Authority To Make Exceptions to Licensing 
     Requirements.--Section 1754 of the Export Control Reform Act 
     of 2018 (50 U.S.C. 4813) is amended--
       (1) in subsection (a)(14), by inserting ``and subject to 
     subsection (g)'' after ``as warranted''; and
       (2) by adding at the end the following:
       ``(g) Limitation on Authority To Make Exceptions to 
     Licensing Requirements.--The Secretary may create under 
     subsection (a)(14) exceptions to licensing requirements under 
     section 1758A only for the export, reexport, or in-country 
     transfer of covered personal data (as defined in subsection 
     (l) of that section) by or for a Federal department or 
     agency.''.
       (d) Relationship to International Emergency Economic Powers 
     Act.--Section 1754(b) of the Export Control Reform Act of 
     2018 (50 U.S.C. 4813(b)) is amended by inserting ``(other 
     than section 1758A)'' after ``this part''.

     SEC. 1404. SEVERABILITY.

       If any provision of or any amendment made by this title, or 
     the application of any such provision or amendment to any 
     person or circumstance, is held to be unconstitutional, the 
     remainder of the provisions of and amendments made by this 
     title, and the application of such provisions and amendments 
     to any other person or circumstance, shall not be affected.
                                 ______
                                 
  SA 2055. Mr. CASEY submitted an amendment intended to be proposed by 
him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation

[[Page S3624]]

programs, and for other purposes; which was ordered to lie on the 
table; as follows:

       At the appropriate place, insert the following:

                         TITLE __--ANTISEMITISM

     SEC. __1. SHORT TITLE.

       This title may be cited as the ``Antisemitism Awareness Act 
     of 2024''.

     SEC. __2. SENSE OF CONGRESS.

       It is the sense of Congress that--
       (1) title VI of the Civil Rights Act of 1964 (42 U.S.C. 
     2000d et seq.), prohibits discrimination on the basis of 
     race, color, and national origin in programs and activities 
     receiving Federal financial assistance;
       (2) while such title does not cover discrimination based 
     solely on religion, individuals who face discrimination based 
     on actual or perceived shared ancestry or ethnic 
     characteristics do not lose protection under such title for 
     also being members of a group that share a common religion;
       (3) discrimination against Jews may give rise to a 
     violation of such title when the discrimination is based on 
     race, color, or national origin, which can include 
     discrimination based on actual or perceived shared ancestry 
     or ethnic characteristics;
       (4) it is the policy of the United States to enforce such 
     title against prohibited forms of discrimination rooted in 
     antisemitism as vigorously as against all other forms of 
     discrimination prohibited by such title; and
       (5) as noted in the U.S. National Strategy to Counter 
     Antisemitism issued by the White House on May 25, 2023, it is 
     critical to--
       (A) increase awareness and understanding of antisemitism, 
     including its threat to America;
       (B) improve safety and security for Jewish communities;
       (C) reverse the normalization of antisemitism and counter 
     antisemitic discrimination; and
       (D) expand communication and collaboration between 
     communities.

     SEC. __3. FINDINGS.

       Congress finds the following:
       (1) Antisemitism is on the rise in the United States and is 
     impacting Jewish students in K-12 schools, colleges, and 
     universities.
       (2) The International Holocaust Remembrance Alliance 
     (referred to in this title as the ``IHRA'') Working 
     Definition of Antisemitism is a vital tool which helps 
     individuals understand and identify the various 
     manifestations of antisemitism.
       (3) On December 11, 2019, Executive Order 13899 extended 
     protections against discrimination under the Civil Rights Act 
     of 1964 to individuals subjected to antisemitism on college 
     and university campuses and tasked Federal agencies to 
     consider the IHRA Working Definition of Antisemitism when 
     enforcing title VI of such Act.
       (4) Since 2018, the Department of Education has used the 
     IHRA Working Definition of Antisemitism when investigating 
     violations of that title VI.
       (5) The use of alternative definitions of antisemitism 
     impairs enforcement efforts by adding multiple standards and 
     may fail to identify many of the modern manifestations of 
     antisemitism.
       (6) The White House released the first-ever United States 
     National Strategy to Counter Antisemitism on May 25, 2023, 
     making clear that the fight against this hate is a national, 
     bipartisan priority that must be successfully conducted 
     through a whole-of-government-and-society approach.

     SEC. __4. DEFINITIONS.

       For purposes of this title, the term ``definition of 
     antisemitism''--
       (1) means the definition of antisemitism adopted on May 26, 
     2016, by the IHRA, of which the United States is a member, 
     which definition has been adopted by the Department of State; 
     and
       (2) includes the ``[c]ontemporary examples of 
     antisemitism'' identified in the IHRA definition.

     SEC. __5. RULE OF CONSTRUCTION FOR TITLE VI OF THE CIVIL 
                   RIGHTS ACT OF 1964.

       In reviewing, investigating, or deciding whether there has 
     been a violation of title VI of the Civil Rights Act of 1964 
     (42 U.S.C. 2000d et seq.) on the basis of race, color, or 
     national origin, based on an individual's actual or perceived 
     shared Jewish ancestry or Jewish ethnic characteristics, the 
     Department of Education shall take into consideration the 
     definition of antisemitism as part of the Department's 
     assessment of whether the practice was motivated by 
     antisemitic intent.

     SEC. __6. OTHER RULES OF CONSTRUCTION.

       (a) General Rule of Construction.--Nothing in this title 
     shall be construed--
       (1) to expand the authority of the Secretary of Education;
       (2) to alter the standards pursuant to which the Department 
     of Education makes a determination that harassing conduct 
     amounts to actionable discrimination; or
       (3) to diminish or infringe upon the rights protected under 
     any other provision of law that is in effect as of the date 
     of enactment of this Act.
       (b) Constitutional Protections.--Nothing in this title 
     shall be construed to diminish or infringe upon any right 
     protected under the First Amendment to the Constitution of 
     the United States.
                                 ______
                                 
  SA 2056. Mr. KELLY submitted an amendment intended to be proposed to 
amendment SA 1911 proposed by Ms. Cantwell (for herself, Mr. Cruz, Ms. 
Duckworth, and Mr. Moran) to the bill H.R. 3935, to amend title 49, 
United States Code, to reauthorize and improve the Federal Aviation 
Administration and other civil aviation programs, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. SAFETY ENHANCEMENTS FOR CERTIFICATION OF TRANSPORT 
                   CATEGORY PURPOSE BUILT CARGO AIRCRAFT.

       (a) Purposes.--The purposes of this section are the 
     following:
       (1) To evaluate the function and reliability aspects of 
     unique commercial cargo aircraft operations prior to any 
     commercial operation of such aircraft under part 135 or part 
     121 of title 14, Code of Federal Regulations.
       (2) To ensure compliance with the airworthiness 
     requirements for unique commercial cargo aircraft.
       (3) To support of the development of safe, new, and useful 
     air cargo systems such that the highest level of safety 
     mitigation, oversight, and inspections can support the 
     advancement of aviation in the United States.
       (b) Authorization of Flight Operations for Certain 
     Testing.--Notwithstanding section 44711(a) of title 49, 
     United States Code, and any regulation prohibiting such 
     operations, the Secretary shall have the sole discretion to 
     permit, as part of function and reliability flight testing 
     and prior to type design approval, the operation of aircraft 
     carrying unique commercial cargo if such aircraft is--
       (1) a cargo-only aircraft with a maximum take-off weight of 
     not less than 600,000 pounds;
       (2) an aircraft for which testing and evaluation is to be 
     performed with representative or actual cargo in cargo 
     operation; and
       (3) designed to use a novel cargo loading, cargo unloading, 
     or cargo retention method.
       (c) Use of Designated Engineering Representative Flight 
     Test Pilots.--The Secretary may authorize Designated 
     Engineering Representative Flight Test Pilots to perform the 
     function and reliability flight testing described in 
     subsection (b).
       (d) Safety Processes.--The Secretary shall use FAA safety 
     processes and procedures for performing certification flight 
     tests under this section to ensure an adequate level of 
     safety.
       (e) Definition of Unique Commercial Cargo.--For purposes of 
     this section, the term ``unique commercial cargo'' means 
     cargo--
       (1) that cannot be carried or otherwise transported in a 
     certified cargo airplane; and
       (2) for which a person seeking certification under this 
     section may receive financial benefit to carry or otherwise 
     transport.
       (f) Expiration of Authority.--The authority described in 
     section shall expire on October 1, 2033.
                                 ______
                                 
  SA 2057. Mr. WARNER (for himself, Mr. Kaine, Mr. Van Hollen, Mr. 
Cardin, and Mr. Tillis) submitted an amendment intended to be proposed 
to amendment SA 1911 proposed by Ms. Cantwell (for herself, Mr. Cruz, 
Ms. Duckworth, and Mr. Moran) to the bill H.R. 3935, to amend title 49, 
United States Code, to reauthorize and improve the Federal Aviation 
Administration and other civil aviation programs, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of section 502, add the following:
       (d) Requirement to Consider Impact on Flight Delays, 
     Cancellations, and Passenger Safety.--Subsection (i) of 
     section 41718 of title 49, United States Code, as added by 
     subsection (a), is further amended by adding at the end the 
     following new paragraph:
       ``(6) Required determinations.--Notwithstanding the 
     preceding provisions of this subsection, the Secretary may 
     only grant any of the slot exemptions authorized under this 
     subsection if the Secretary determines for each of the slot 
     exemptions that the granting of the slot exemption will not 
     increase flight delays, cancellations, or compromise 
     passenger safety for existing flight service at Ronald Reagan 
     Washington National Airport. In making this determination, 
     the Secretary shall take into consideration--
       ``(A) current operational performance at Ronald Reagan 
     Washington National Airport, as of the date on which the 
     Secretary makes the determinations required under this 
     paragraph prior to granting the slot exemption under 
     paragraph (1);
       ``(B) the most recent projections based on the Annual 
     Service Volume Delay Model , as of the date applicable under 
     subparagraph (A); and
       ``(C) current landside and airside constraints, such as 
     gate capacity, as of the date applicable under subparagraph 
     (A).''.
                                 ______
                                 
  SA 2058. Mr. OSSOFF (for himself, Mr. Warnock, Mrs. Shaheen, Mr. 
Padilla, Ms. Hassan, and Mr. Welch) submitted an amendment intended to 
be proposed to amendment SA 1911 proposed by Ms. Cantwell (for herself, 
Mr. Cruz, Ms. Duckworth, and Mr.

[[Page S3625]]

Moran) to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. DISASTER RESPONSE.

       (a) In General.--For an additional amount for 
     ``Agricultural Programs--Processing, Research, and 
     Marketing--Office of the Secretary'', there is appropriated, 
     out of amounts in the Treasury not otherwise appropriated, 
     $12,200,000,000, to remain available until expended, for 
     necessary expenses related to losses of revenue, and quality 
     or production losses of crops (including milk, peaches, 
     apples, and crops prevented from being planted during 
     calendar year 2023), trees, bushes, and vines, as a 
     consequence of droughts, wildfires, hurricanes, floods, 
     derechos, excessive heat, tornadoes, winter storms, frost, 
     freeze, including a polar vortex, smoke exposure, and 
     excessive moisture occurring during calendar year 2023, under 
     such terms and conditions as determined by the Secretary of 
     Agriculture.
       (b) Terms and Conditions.--The amount provided under this 
     section shall be subject to the terms and conditions set 
     forth in the first, second, and fourth through twelfth 
     provisos under the heading ``Department of Agriculture--
     Agricultural Programs--Processing, Research, and Marketing--
     Office of the Secretary'' in title I of the Disaster Relief 
     Supplemental Appropriations Act, 2022 (division B of Public 
     Law 117-43), except that each reference to 2020 or 2021 in 
     those provisos shall be deemed to be a reference to calendar 
     year 2023.
       (c) Emergency Designation.--
       (1) Statutory paygo.--This section is designated as an 
     emergency requirement pursuant to section 4(g) of the 
     Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)).
       (2) Senate designation.--In the Senate, this section is 
     designated as an emergency requirement pursuant to section 
     4112(a) of H. Con. Res. 71 (115th Congress), the concurrent 
     resolution on the budget for fiscal year 2018.
                                 ______
                                 
  SA 2059. Mr. CRAPO submitted an amendment intended to be proposed by 
him to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. SECURE RURAL SCHOOLS AND COMMUNITY SELF-
                   DETERMINATION ACT OF 2000.

       (a) Extension of Authority for Secure Payments.--Section 
     101 of the Secure Rural Schools and Community Self-
     Determination Act of 2000 (16 U.S.C. 7111) is amended, in 
     subsections (a) and (b), by striking ``2023'' each place it 
     appears and inserting ``2026''.
       (b) Distribution of Payments.--Section 103(d)(2) of the 
     Secure Rural Schools and Community Self-Determination Act of 
     2000 (16 U.S.C. 7113(d)(2)) is amended by striking ``2023'' 
     and inserting ``2026''.
       (c) Resource Advisory Committees.--Section 205(a)(4) of the 
     Secure Rural Schools and Community Self-Determination Act of 
     2000 (16 U.S.C. 7125(a)(4)) is amended by striking ``December 
     20, 2023'' each place it appears and inserting ``December 20, 
     2026''.
       (d) Extension of Authority to Conduct Special Projects on 
     Federal Land.--Section 208 of the Secure Rural Schools and 
     Community Self-Determination Act of 2000 (16 U.S.C. 7128) is 
     amended--
       (1) in subsection (a), by striking ``2025'' and inserting 
     ``2028''; and
       (2) in subsection (b), by striking ``2026'' and inserting 
     ``2029''.
       (e) Extension of Authority to Expend County Funds.--Section 
     305 of the Secure Rural Schools and Community Self-
     Determination Act of 2000 (16 U.S.C. 7144) is amended--
       (1) in subsection (a), by striking ``2025'' and inserting 
     ``2028''; and
       (2) in subsection (b), by striking ``2026'' and inserting 
     ``2029''.
       (f) Resource Advisory Committee Pilot Program Extension.--
     Section 205 of the Secure Rural Schools and Community Self-
     Determination Act of 2000 (16 U.S.C. 7125) is amended by 
     striking subsection (g) and inserting the following:
       ``(g) Pilot Program for Resource Advisory Committee 
     Appointments by Regional Foresters.--
       ``(1) In general.--The Secretary concerned shall establish 
     and carry out a pilot program under which the Secretary 
     concerned shall allow the regional forester with jurisdiction 
     over a unit of Federal land to appoint members of the 
     resource advisory committee for that unit, in accordance with 
     the applicable requirements of this section.
       ``(2) Responsibilities of regional forester.--Before 
     appointing a member of a resource advisory committee under 
     the pilot program under this subsection, a regional forester 
     shall conduct the review and analysis that would otherwise be 
     conducted for an appointment to a resource advisory committee 
     if the pilot program was not in effect, including any review 
     and analysis with respect to civil rights and budgetary 
     requirements.
       ``(3) Savings clause.--Nothing in this subsection relieves 
     a regional forester or the Secretary concerned from an 
     obligation to comply with any requirement relating to an 
     appointment to a resource advisory committee, including any 
     requirement with respect to civil rights or advertising a 
     vacancy.
       ``(4) Termination of effectiveness.--The authority provided 
     under this subsection terminates on October 1, 2028.''.

                          ____________________