[Congressional Record (Bound Edition), Volume 155 (2009), Part 19]
[Senate]
[Pages 26297-26303]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2710. Mr. SESSIONS submitted an amendment intended to be proposed 
by him to the bill H.R. 3548, to amend the Supplemental Appropriations 
Act, 2008 to provide for the temporary availability of certain 
additional emergency unemployment compensation, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the end, add the following:

     SEC. __. REQUIREMENT FOR RECIPIENTS OF UNEMPLOYMENT 
                   COMPENSATION BENEFITS TO PARTICIPATE IN THE E-
                   VERIFY PROGRAM.

       (a) In General.--No individual may receive unemployment 
     compensation benefits under any State or Federal law until 
     after the date that the individual's identity and employment 
     eligibility are verified through the E-Verify Program under 
     title IV of the Illegal Immigration Reform and Immigrant 
     Responsibility Act of 1996 (division C of Public Law 104-208; 
     8 U.S.C. 1324a note).
       (b) Effective Date.--The requirements of subsection (a) 
     shall take effect on the date that is 180 days after the date 
     of enactment of this Act.
                                 ______
                                 
  SA 2711. Mr. BENNETT (for himself and Mr. Thune) submitted an 
amendment intended to be proposed by him to the bill H.R. 3548, to 
amend the Supplemental Appropriations Act, 2008 to provide for the 
temporary availability of certain additional emergency unemployment 
compensation, and for other purposes; which was ordered to lie on the 
table; as follows:

       At the appropriate place, insert the following:

     SEC. __. REPEAL OF TARP EXTENSION AUTHORITY.

       Section 120 of the Emergency Economic Stabilization Act of 
     2008 (12 U.S.C. 5230) is amended--
       (1) by striking ``(a) TERMINATION.--''; and
       (2) by striking subsection (b).
                                 ______
                                 
  SA 2712. Mr. REID (for Mr. Baucus (for himself, Mr. Reid, and Ms. 
Snowe)) proposed an amendment to the bill H.R. 3548, to amend the 
Supplemental Appropriations Act, 2008 to provide for the temporary 
availability of certain additional emergency unemployment compensation, 
and for other purposes; as follows:

       Strike all after the enacting clause and insert the 
     following:

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Worker, Homeownership, and 
     Business Assistance Act of 2009''.

     SEC. 2. REVISIONS TO SECOND-TIER BENEFITS.

       (a) In General.--Section 4002(c) of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended--
       (1) in paragraph (1)--
       (A) in the matter preceding subparagraph (A), by striking 
     ``If'' and all that follows through ``paragraph (2))'' and 
     inserting ``At the time that the amount established in an 
     individual's account under subsection (b)(1) is exhausted'';
       (B) in subparagraph (A), by striking ``50 percent'' and 
     inserting ``54 percent''; and
       (C) in subparagraph (B), by striking ``13'' and inserting 
     ``14'';
       (2) by striking paragraph (2); and
       (3) by redesignating paragraph (3) as paragraph (2).
       (b) Effective Date.--The amendments made by this section 
     shall apply as if included in the enactment of the 
     Supplemental Appropriations Act, 2008, except that no amount 
     shall be payable by virtue of such amendments with respect to 
     any week of unemployment commencing before the date of the 
     enactment of this Act.

     SEC. 3. THIRD-TIER EMERGENCY UNEMPLOYMENT COMPENSATION.

       (a) In General.--Section 4002 of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended by adding at the end the following new 
     subsection:
       ``(d) Third-Tier Emergency Unemployment Compensation.--
       ``(1) In general.--If, at the time that the amount added to 
     an individual's account under subsection (c)(1) (hereinafter 
     `second-tier emergency unemployment compensation') is 
     exhausted or at any time thereafter, such individual's State 
     is in an extended benefit period (as determined under 
     paragraph (2)), such account shall be further augmented by an 
     amount (hereinafter `third-tier emergency unemployment 
     compensation') equal to the lesser of--
       ``(A) 50 percent of the total amount of regular 
     compensation (including dependents' allowances) payable to 
     the individual during the individual's benefit year under the 
     State law; or
       ``(B) 13 times the individual's average weekly benefit 
     amount (as determined under subsection (b)(2)) for the 
     benefit year.
       ``(2) Extended benefit period.--For purposes of paragraph 
     (1), a State shall be considered to be in an extended benefit 
     period, as of any given time, if--
       ``(A) such a period would then be in effect for such State 
     under such Act if section 203(d) of such Act--
       ``(i) were applied by substituting `4' for `5' each place 
     it appears; and
       ``(ii) did not include the requirement under paragraph 
     (1)(A) thereof; or
       ``(B) such a period would then be in effect for such State 
     under such Act if--
       ``(i) section 203(f) of such Act were applied to such State 
     (regardless of whether the

[[Page 26298]]

     State by law had provided for such application); and
       ``(ii) such section 203(f)--

       ``(I) were applied by substituting `6.0' for `6.5' in 
     paragraph (1)(A)(i) thereof; and
       ``(II) did not include the requirement under paragraph 
     (1)(A)(ii) thereof.

       ``(3) Limitation.--The account of an individual may be 
     augmented not more than once under this subsection.''.
       (b) Conforming Amendment to Non-Augmentation Rule.--Section 
     4007(b)(2) of the Supplemental Appropriations Act, 2008 
     (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
       (1) by striking ``then section 4002(c)'' and inserting 
     ``then subsections (c) and (d) of section 4002''; and
       (2) by striking ``paragraph (2) of such section)'' and 
     inserting ``paragraph (2) of such subsection (c) or (d) (as 
     the case may be))''.
       (c) Effective Date.--The amendments made by this section 
     shall apply as if included in the enactment of the 
     Supplemental Appropriations Act, 2008, except that no amount 
     shall be payable by virtue of such amendments with respect to 
     any week of unemployment commencing before the date of the 
     enactment of this Act.

     SEC. 4. FOURTH-TIER EMERGENCY UNEMPLOYMENT COMPENSATION.

       (a) In General.--Section 4002 of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note), as amended by section 3(a), is amended by adding at 
     the end the following new subsection:
       ``(e) Fourth-Tier Emergency Unemployment Compensation.--
       ``(1) In general.--If, at the time that the amount added to 
     an individual's account under subsection (d)(1) (third-tier 
     emergency unemployment compensation) is exhausted or at any 
     time thereafter, such individual's State is in an extended 
     benefit period (as determined under paragraph (2)), such 
     account shall be further augmented by an amount (hereinafter 
     `fourth-tier emergency unemployment compensation') equal to 
     the lesser of--
       ``(A) 24 percent of the total amount of regular 
     compensation (including dependents' allowances) payable to 
     the individual during the individual's benefit year under the 
     State law; or
       ``(B) 6 times the individual's average weekly benefit 
     amount (as determined under subsection (b)(2)) for the 
     benefit year.
       ``(2) Extended benefit period.--For purposes of paragraph 
     (1), a State shall be considered to be in an extended benefit 
     period, as of any given time, if--
       ``(A) such a period would then be in effect for such State 
     under such Act if section 203(d) of such Act--
       ``(i) were applied by substituting `6' for `5' each place 
     it appears; and
       ``(ii) did not include the requirement under paragraph 
     (1)(A) thereof; or
       ``(B) such a period would then be in effect for such State 
     under such Act if--
       ``(i) section 203(f) of such Act were applied to such State 
     (regardless of whether the State by law had provided for such 
     application); and
       ``(ii) such section 203(f)--

       ``(I) were applied by substituting `8.5' for `6.5' in 
     paragraph (1)(A)(i) thereof; and
       ``(II) did not include the requirement under paragraph 
     (1)(A)(ii) thereof.

       ``(3) Limitation.--The account of an individual may be 
     augmented not more than once under this subsection.''.
       (b) Conforming Amendment to Non-Augmentation Rule.--Section 
     4007(b)(2) of the Supplemental Appropriations Act, 2008 
     (Public Law 110-252; 26 U.S.C. 3304 note), as amended by 
     section 3(b), is amended--
       (1) by striking ``and (d)'' and inserting ``, (d), and (e) 
     of section 4002''; and
       (2) by striking ``or (d)'' and inserting ``, (d), or (e) 
     (as the case may be))''.
       (c) Effective Date.--The amendments made by this section 
     shall apply as if included in the enactment of the 
     Supplemental Appropriations Act, 2008, except that no amount 
     shall be payable by virtue of such amendments with respect to 
     any week of unemployment commencing before the date of the 
     enactment of this Act.

     SEC. 5. COORDINATION.

       Section 4002 of the Supplemental Appropriations Act, 2008 
     (Public Law 110-252; 26 U.S.C. 3304 note), as amended by 
     section 4, is amended by adding at the end the following new 
     subsection:
       ``(f) Coordination Rules.--
       ``(1) Coordination with extended compensation.--
     Notwithstanding an election under section 4001(e) by a State 
     to provide for the payment of emergency unemployment 
     compensation prior to extended compensation, such State may 
     pay extended compensation to an otherwise eligible individual 
     prior to any emergency unemployment compensation under 
     subsection (c), (d), or (e) (by reason of the amendments made 
     by sections 2, 3, and 4 of the Worker, Homeownership, and 
     Business Assistance Act of 2009), if such individual claimed 
     extended compensation for at least 1 week of unemployment 
     after the exhaustion of emergency unemployment compensation 
     under subsection (b) (as such subsection was in effect on the 
     day before the date of the enactment of this subsection).
       ``(2) Coordination with tiers ii, iii, and iv.--If a State 
     determines that implementation of the increased entitlement 
     to second-tier emergency unemployment compensation by reason 
     of the amendments made by section 2 of the Worker, 
     Homeownership, and Business Assistance Act of 2009 would 
     unduly delay the prompt payment of emergency unemployment 
     compensation under this title by reason of the amendments 
     made by such Act, such State may elect to pay third-tier 
     emergency unemployment compensation prior to the payment of 
     such increased second-tier emergency unemployment 
     compensation until such time as such State determines that 
     such increased second-tier emergency unemployment 
     compensation may be paid without such undue delay. If a State 
     makes the election under the preceding sentence, then, for 
     purposes of determining whether an account may be augmented 
     for fourth-tier emergency unemployment compensation under 
     subsection (e), such State shall treat the date of exhaustion 
     of such increased second-tier emergency unemployment 
     compensation as the date of exhaustion of third-tier 
     emergency unemployment compensation, if such date is later 
     than the date of exhaustion of the third-tier emergency 
     unemployment compensation.''.

     SEC. 6. TRANSFER OF FUNDS.

       Section 4004(e)(1) of the Supplemental Appropriations Act, 
     2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended by 
     striking ``Act;'' and inserting ``Act and sections 2, 3, and 
     4 of the Worker, Homeownership, and Business Assistance Act 
     of 2009;''.

     SEC. 7. EXPANSION OF MODERNIZATION GRANTS FOR UNEMPLOYMENT 
                   RESULTING FROM COMPELLING FAMILY REASON.

       (a) In General.--Clause (i) of section 903(f)(3)(B) of the 
     Social Security Act (42 U.S.C. 1103(f)(3)(B)) is amended to 
     read as follows:
       ``(i) One or both of the following offenses as selected by 
     the State, but in making such selection, the resulting change 
     in the State law shall not supercede any other provision of 
     law relating to unemployment insurance to the extent that 
     such other provision provides broader access to unemployment 
     benefits for victims of such selected offense or offenses:

       ``(I) Domestic violence, verified by such reasonable and 
     confidential documentation as the State law may require, 
     which causes the individual reasonably to believe that such 
     individual's continued employment would jeopardize the safety 
     of the individual or of any member of the individual's 
     immediate family (as defined by the Secretary of Labor); and
       ``(II) Sexual assault, verified by such reasonable and 
     confidential documentation as the State law may require, 
     which causes the individual reasonably to believe that such 
     individual's continued employment would jeopardize the safety 
     of the individual or of any member of the individual's 
     immediate family (as defined by the Secretary of Labor).''.

       (b) Effective Date.--The amendment made by this section 
     shall apply with respect to State applications submitted on 
     and after January 1, 2010.

     SEC. 8. TREATMENT OF ADDITIONAL REGULAR COMPENSATION.

       The monthly equivalent of any additional compensation paid 
     by reason of section 2002 of the Assistance for Unemployed 
     Workers and Struggling Families Act, as contained in Public 
     Law 111-5 (26 U.S.C. 3304 note; 123 Stat. 438) shall be 
     disregarded after the date of the enactment of this Act in 
     considering the amount of income and assets of an individual 
     for purposes of determining such individual's eligibility 
     for, or amount of, benefits under the Supplemental Nutrition 
     Assistance Program (SNAP).

     SEC. 9. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE 
                   RAILROAD UNEMPLOYMENT INSURANCE ACT.

       (a) Benefits.--Section 2(c)(2)(D) of the Railroad 
     Unemployment Insurance Act, as added by section 2006 of the 
     American Recovery and Reinvestment Act of 2009 (Public Law 
     111-5), is amended--
       (1) in clause (iii)--
       (A) by striking ``June 30, 2009'' and inserting ``June 30, 
     2010''; and
       (B) by striking ``December 31, 2009'' and inserting 
     ``December 31, 2010''; and
       (2) by adding at the end of clause (iv) the following: ``In 
     addition to the amount appropriated by the preceding 
     sentence, out of any funds in the Treasury not otherwise 
     appropriated, there are appropriated $175,000,000 to cover 
     the cost of additional extended unemployment benefits 
     provided under this subparagraph, to remain available until 
     expended.''.
       (b) Administrative Expenses.--Section 2006 of division B of 
     the American Recovery and Reinvestment Act of 2009 (Public 
     Law 111-5; 123 Stat. 445) is amended by adding at the end of 
     subsection (b) the following: ``In addition to funds 
     appropriated by the preceding sentence, out of any funds in 
     the Treasury not otherwise appropriated, there are 
     appropriated to the Railroad Retirement Board $807,000 to 
     cover the administrative expenses associated with the payment 
     of additional extended unemployment benefits under section 
     2(c)(2)(D) of the Railroad Unemployment Insurance Act, to 
     remain available until expended.''.

[[Page 26299]]



     SEC. 10. 0.2 PERCENT FUTA SURTAX.

       (a) In General.--Section 3301 of the Internal Revenue Code 
     of 1986 (relating to rate of tax) is amended--
       (1) by striking ``through 2009'' in paragraph (1) and 
     inserting ``through 2010 and the first 6 months of calendar 
     year 2011'',
       (2) by striking ``calendar year 2010'' in paragraph (2) and 
     inserting ``the remainder of calendar year 2011'', and
       (3) by inserting ``(or portion of the calendar year)'' 
     after ``during the calendar year''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to wages paid after December 31, 2009.

     SEC. 11. EXTENSION AND MODIFICATION OF FIRST-TIME HOMEBUYER 
                   TAX CREDIT.

       (a) Extension of Application Period.--
       (1) In general.--Subsection (h) of section 36 of the 
     Internal Revenue Code of 1986 is amended--
       (A) by striking ``December 1, 2009'' and inserting ``May 1, 
     2010'',
       (B) by striking ``Section.--This section'' and inserting 
     ``Section.--
       ``(1) In general.--This section'', and
       (C) by adding at the end the following new paragraph:
       ``(2) Exception in case of binding contract.--In the case 
     of any taxpayer who enters into a written binding contract 
     before May 1, 2010, to close on the purchase of a principal 
     residence before July 1, 2010, paragraph (1) shall be applied 
     by substituting `July 1, 2010' for `May 1, 2010'.''.
       (2) Waiver of recapture.--
       (A) In general.--Subparagraph (D) of section 36(f)(4) of 
     such Code is amended by striking ``, and before December 1, 
     2009''.
       (B) Conforming amendment.--The heading of such subparagraph 
     (D) is amended by inserting ``and 2010'' after ``2009''.
       (3) Election to treat purchase in prior year.--Subsection 
     (g) of section 36 of such Code is amended to read as follows:
       ``(g) Election to Treat Purchase in Prior Year.--In the 
     case of a purchase of a principal residence after December 
     31, 2008, a taxpayer may elect to treat such purchase as made 
     on December 31 of the calendar year preceding such purchase 
     for purposes of this section (other than subsections (c), 
     (f)(4)(D), and (h)).''.
       (b) Special Rule for Long-Time Residents of Same Principal 
     Residence.--Subsection (c) of section 36 of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new paragraph:
       ``(6) Exception for long-time residents of same principal 
     residence.--In the case of an individual (and, if married, 
     such individual's spouse) who has owned and used the same 
     residence as such individual's principal residence for any 5-
     consecutive-year period during the 8-year period ending on 
     the date of the purchase of a subsequent principal residence, 
     such individual shall be treated as a first-time homebuyer 
     for purposes of this section with respect to the purchase of 
     such subsequent residence.''.
       (c) Modification of Dollar and Income Limitations.--
       (1) Dollar limitation.--Subsection (b)(1) of section 36 of 
     the Internal Revenue Code of 1986 is amended by adding at the 
     end the following new subparagraph:
       ``(D) Special rule for long-time residents of same 
     principal residence.--In the case of a taxpayer to whom a 
     credit under subsection (a) is allowed by reason of 
     subsection (c)(6), subparagraphs (A), (B), and (C) shall be 
     applied by substituting `$6,500' for `$8,000' and `$3,250' 
     for `$4,000'.''.
       (2) Income limitation.--Subsection (b)(2)(A)(i)(II) of 
     section 36 of such Code is amended by striking ``$75,000 
     ($150,000'' and inserting ``$125,000 ($225,000''.
       (d) Limitation on Purchase Price of Residence.--Subsection 
     (b) of section 36 of the Internal Revenue Code of 1986 is 
     amended by adding at the end the following new paragraph:
       ``(3) Limitation based on purchase price.--No credit shall 
     be allowed under subsection (a) for the purchase of any 
     residence if the purchase price of such residence exceeds 
     $800,000.''.
       (e) Waiver of Recapture of First-Time Homebuyer Credit for 
     Individuals on Qualified Official Extended Duty.--Paragraph 
     (4) of section 36(f) of the Internal Revenue Code of 1986 is 
     amended by adding at the end the following new subparagraph:
       ``(E) Special rule for members of the armed forces, etc.--
       ``(i) In general.--In the case of the disposition of a 
     principal residence by an individual (or a cessation referred 
     to in paragraph (2)) after December 31, 2008, in connection 
     with Government orders received by such individual, or such 
     individual's spouse, for qualified official extended duty 
     service--

       ``(I) paragraph (2) and subsection (d)(2) shall not apply 
     to such disposition (or cessation), and
       ``(II) if such residence was acquired before January 1, 
     2009, paragraph (1) shall not apply to the taxable year in 
     which such disposition (or cessation) occurs or any 
     subsequent taxable year.

       ``(ii) Qualified official extended duty service.--For 
     purposes of this section, the term `qualified official 
     extended duty service' means service on qualified official 
     extended duty as--

       ``(I) a member of the uniformed services,
       ``(II) a member of the Foreign Service of the United 
     States, or
       ``(III) an employee of the intelligence community.

       ``(iii) Definitions.--Any term used in this subparagraph 
     which is also used in paragraph (9) of section 121(d) shall 
     have the same meaning as when used in such paragraph.''.
       (f) Extension of First-Time Homebuyer Credit for 
     Individuals on Qualified Official Extended Duty Outside the 
     United States.--
       (1) In general.--Subsection (h) of section 36 of the 
     Internal Revenue Code of 1986, as amended by subsection (a), 
     is amended by adding at the end the following:
       ``(3) Special rule for individuals on qualified official 
     extended duty outside the united states.--In the case of any 
     individual who serves on qualified official extended duty 
     service (as defined in section 121(d)(9)(C)(i)) outside the 
     United States for at least 90 days during the period 
     beginning after December 31, 2008, and ending before May 1, 
     2010, and, if married, such individual's spouse--
       ``(A) paragraphs (1) and (2) shall each be applied by 
     substituting `May 1, 2011' for `May 1, 2010', and
       ``(B) paragraph (2) shall be applied by substituting `July 
     1, 2011' for `July 1, 2010'.''.
       (g) Dependents Ineligible for Credit.--Subsection (d) of 
     section 36 of the Internal Revenue Code of 1986 is amended by 
     striking ``or'' at the end of paragraph (1), by striking the 
     period at the end of paragraph (2) and inserting ``, or'', 
     and by adding at the end the following new paragraph:
       ``(3) a deduction under section 151 with respect to such 
     taxpayer is allowable to another taxpayer for such taxable 
     year.''.
       (h) IRS Mathematical Error Authority.--Paragraph (2) of 
     section 6213(g) of the Internal Revenue Code of 1986 is 
     amended--
       (1) by striking ``and'' at the end of subparagraph (M),
       (2) by striking the period at the end of subparagraph (N) 
     and inserting ``, and'', and
       (3) by inserting after subparagraph (N) the following new 
     subparagraph:
       ``(O) an omission of any increase required under section 
     36(f) with respect to the recapture of a credit allowed under 
     section 36.''.
       (i) Coordination With First-Time Homebuyer Credit for 
     District of Columbia.--Paragraph (4) of section 1400C(e) of 
     the Internal Revenue Code of 1986 is amended by striking 
     ``and before December 1, 2009,''.
       (j) Effective Dates.--
       (1) In general.--The amendments made by subsections (b), 
     (c), (d), and (g) shall apply to residences purchased after 
     the date of the enactment of this Act.
       (2) Extensions.--The amendments made by subsections (a), 
     (f), and (i) shall apply to residences purchased after 
     November 30, 2009.
       (3) Waiver of recapture.--The amendment made by subsection 
     (e) shall apply to dispositions and cessations after December 
     31, 2008.
       (4) Mathematical error authority.--The amendments made by 
     subsection (h) shall apply to returns for taxable years 
     ending on or after April 9, 2008.

     SEC. 12. PROVISIONS TO ENHANCE THE ADMINISTRATION OF THE 
                   FIRST-TIME HOMEBUYER TAX CREDIT.

       (a) Age Limitation.--
       (1) In general.--Subsection (b) of section 36 of the 
     Internal Revenue Code of 1986, as amended by this Act, is 
     amended by adding at the end the following new paragraph:
       ``(4) Age limitation.--No credit shall be allowed under 
     subsection (a) with respect to the purchase of any residence 
     unless the taxpayer has attained age 18 as of the date of 
     such purchase. In the case of any taxpayer who is married 
     (within the meaning of section 7703), the taxpayer shall be 
     treated as meeting the age requirement of the preceding 
     sentence if the taxpayer or the taxpayer's spouse meets such 
     age requirement.''.
       (2) Conforming amendment.--Subsection (g) of section 36 of 
     such Code, as amended by this Act, is amended by inserting 
     ``(b)(4),'' before ``(c)''.
       (b) Documentation Requirement.--Subsection (d) of section 
     36 of the Internal Revenue Code of 1986, as amended by this 
     Act, is amended by striking ``or'' at the end of paragraph 
     (2), by striking the period at the end of paragraph (3) and 
     inserting ``, or'', and by adding at the end the following 
     new paragraph:
       ``(4) the taxpayer fails to attach to the return of tax for 
     such taxable year a properly executed copy of the settlement 
     statement used to complete such purchase.''.
       (c) Restriction on Married Individual Acquiring Residence 
     From Family of Spouse.--Clause (i) of section 36(c)(3)(A) of 
     the Internal Revenue Code of 1986 is amended by inserting 
     ``(or, if married, such individual's spouse)'' after ``person 
     acquiring such property''.
       (d) Certain Errors With Respect to the First-Time Homebuyer 
     Tax Credit Treated as Mathematical or Clerical Errors.--
     Paragraph (2) of section 6213(g) the Internal Revenue Code of 
     1986, as amended by this Act, is amended by striking ``and'' 
     at the end of subparagraph (N), by striking the period at the 
     end of subparagraph (O) and inserting ``, and'', and by 
     inserting after subparagraph (O) the following new 
     subparagraph:

[[Page 26300]]

       ``(P) an entry on a return claiming the credit under 
     section 36 if--
       ``(i) the Secretary obtains information from the person 
     issuing the TIN of the taxpayer that indicates that the 
     taxpayer does not meet the age requirement of section 
     36(b)(4),
       ``(ii) information provided to the Secretary by the 
     taxpayer on an income tax return for at least one of the 2 
     preceding taxable years is inconsistent with eligibility for 
     such credit, or
       ``(iii) the taxpayer fails to attach to the return the form 
     described in section 36(d)(4).''.
       (e) Effective Date.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall apply 
     to purchases after the date of the enactment of this Act.
       (2) Documentation requirement.--The amendments made by 
     subsection (b) shall apply to returns for taxable years 
     ending after the date of the enactment of this Act.
       (3) Treatment as mathematical and clerical errors.--The 
     amendments made by subsection (d) shall apply to returns for 
     taxable years ending on or after April 9, 2008.

     SEC. 13. 5-YEAR CARRYBACK OF OPERATING LOSSES.

       (a) In General.--Subparagraph (H) of section 172(b)(1) of 
     the Internal Revenue Code of 1986 is amended to read as 
     follows:
       ``(H) Carryback for 2008 or 2009 net operating losses.--
       ``(i) In general.--In the case of an applicable net 
     operating loss with respect to which the taxpayer has elected 
     the application of this subparagraph--

       ``(I) subparagraph (A)(i) shall be applied by substituting 
     any whole number elected by the taxpayer which is more than 2 
     and less than 6 for `2',
       ``(II) subparagraph (E)(ii) shall be applied by 
     substituting the whole number which is one less than the 
     whole number substituted under subclause (I) for `2', and
       ``(III) subparagraph (F) shall not apply.

       ``(ii) Applicable net operating loss.--For purposes of this 
     subparagraph, the term `applicable net operating loss' means 
     the taxpayer's net operating loss for a taxable year ending 
     after December 31, 2007, and beginning before January 1, 
     2010.
       ``(iii) Election.--

       ``(I) In general.--Any election under this subparagraph may 
     be made only with respect to 1 taxable year.
       ``(II) Procedure.--Any election under this subparagraph 
     shall be made in such manner as may be prescribed by the 
     Secretary, and shall be made by the due date (including 
     extension of time) for filing the return for the taxpayer's 
     last taxable year beginning in 2009. Any such election, once 
     made, shall be irrevocable.

       ``(iv) Limitation on amount of loss carryback to 5th 
     preceding taxable year.--

       ``(I) In general.--The amount of any net operating loss 
     which may be carried back to the 5th taxable year preceding 
     the taxable year of such loss under clause (i) shall not 
     exceed 50 percent of the taxpayer's taxable income (computed 
     without regard to the net operating loss for the loss year or 
     any taxable year thereafter) for such preceding taxable year.
       ``(II) Carrybacks and carryovers to other taxable years.--
     Appropriate adjustments in the application of the second 
     sentence of paragraph (2) shall be made to take into account 
     the limitation of subclause (I).
       ``(III) Exception for 2008 elections by small businesses.--
     Subclause (I) shall not apply to any loss of an eligible 
     small business with respect to any election made under this 
     subparagraph as in effect on the day before the date of the 
     enactment of the Worker, Homeownership, and Business 
     Assistance Act of 2009.

       ``(v) Special rules for small business.--

       ``(I) In general.--In the case of an eligible small 
     business which made or makes an election under this 
     subparagraph as in effect on the day before the date of the 
     enactment of the Worker, Homeownership, and Business 
     Assistance Act of 2009, clause (iii)(I) shall be applied by 
     substituting `2 taxable years' for `1 taxable year'.
       ``(II) Eligible small business.--For purposes of this 
     subparagraph, the term `eligible small business' has the 
     meaning given such term by subparagraph (F)(iii), except that 
     in applying such subparagraph, section 448(c) shall be 
     applied by substituting `$15,000,000' for `$5,000,000' each 
     place it appears.''.

       (b) Alternative Tax Net Operating Loss Deduction.--
     Subclause (I) of section 56(d)(1)(A)(ii) of the Internal 
     Revenue Code of 1986 is amended to read as follows:

       ``(I) the amount of such deduction attributable to an 
     applicable net operating loss with respect to which an 
     election is made under section 172(b)(1)(H), or''.

       (c) Loss From Operations of Life Insurance Companies.--
     Subsection (b) of section 810 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     paragraph:
       ``(4) Carryback for 2008 or 2009 losses.--
       ``(A) In general.--In the case of an applicable loss from 
     operations with respect to which the taxpayer has elected the 
     application of this paragraph, paragraph (1)(A) shall be 
     applied by substituting any whole number elected by the 
     taxpayer which is more than 3 and less than 6 for `3'.
       ``(B) Applicable loss from operations.--For purposes of 
     this paragraph, the term `applicable loss from operations' 
     means the taxpayer's loss from operations for a taxable year 
     ending after December 31, 2007, and beginning before January 
     1, 2010.
       ``(C) Election.--
       ``(i) In general.--Any election under this paragraph may be 
     made only with respect to 1 taxable year.
       ``(ii) Procedure.--Any election under this paragraph shall 
     be made in such manner as may be prescribed by the Secretary, 
     and shall be made by the due date (including extension of 
     time) for filing the return for the taxpayer's last taxable 
     year beginning in 2009. Any such election, once made, shall 
     be irrevocable.
       ``(D) Limitation on amount of loss carryback to 5th 
     preceding taxable year.--
       ``(i) In general.--The amount of any loss from operations 
     which may be carried back to the 5th taxable year preceding 
     the taxable year of such loss under subparagraph (A) shall 
     not exceed 50 percent of the taxpayer's taxable income 
     (computed without regard to the loss from operations for the 
     loss year or any taxable year thereafter) for such preceding 
     taxable year.
       ``(ii) Carrybacks and carryovers to other taxable years.--
     Appropriate adjustments in the application of the second 
     sentence of paragraph (2) shall be made to take into account 
     the limitation of clause (i).''.
       (d) Anti-Abuse Rules.--The Secretary of Treasury or the 
     Secretary's designee shall prescribe such rules as are 
     necessary to prevent the abuse of the purposes of the 
     amendments made by this section, including anti-stuffing 
     rules, anti-churning rules (including rules relating to sale-
     leasebacks), and rules similar to the rules under section 
     1091 of the Internal Revenue Code of 1986 relating to losses 
     from wash sales.
       (e) Effective Dates.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall apply 
     to net operating losses arising in taxable years ending after 
     December 31, 2007.
       (2) Alternative tax net operating loss deduction.--The 
     amendment made by subsection (b) shall apply to taxable years 
     ending after December 31, 2002.
       (3) Loss from operations of life insurance companies.--The 
     amendment made by subsection (d) shall apply to losses from 
     operations arising in taxable years ending after December 31, 
     2007.
       (4) Transitional rule.--In the case of any net operating 
     loss (or, in the case of a life insurance company, any loss 
     from operations) for a taxable year ending before the date of 
     the enactment of this Act--
       (A) any election made under section 172(b)(3) or 810(b)(3) 
     of the Internal Revenue Code of 1986 with respect to such 
     loss may (notwithstanding such section) be revoked before the 
     due date (including extension of time) for filing the return 
     for the taxpayer's last taxable year beginning in 2009, and
       (B) any application under section 6411(a) of such Code with 
     respect to such loss shall be treated as timely filed if 
     filed before such due date.
       (f) Exception for TARP Recipients.--The amendments made by 
     this section shall not apply to--
       (1) any taxpayer if--
       (A) the Federal Government acquired before the date of the 
     enactment of this Act an equity interest in the taxpayer 
     pursuant to the Emergency Economic Stabilization Act of 2008,
       (B) the Federal Government acquired before such date of 
     enactment any warrant (or other right) to acquire any equity 
     interest with respect to the taxpayer pursuant to the 
     Emergency Economic Stabilization Act of 2008, or
       (C) such taxpayer receives after such date of enactment 
     funds from the Federal Government in exchange for an interest 
     described in subparagraph (A) or (B) pursuant to a program 
     established under title I of division A of the Emergency 
     Economic Stabilization Act of 2008 (unless such taxpayer is a 
     financial institution (as defined in section 3 of such Act) 
     and the funds are received pursuant to a program established 
     by the Secretary of the Treasury for the stated purpose of 
     increasing the availability of credit to small businesses 
     using funding made available under such Act), or
       (2) the Federal National Mortgage Association and the 
     Federal Home Loan Mortgage Corporation, and
       (3) any taxpayer which at any time in 2008 or 2009 was or 
     is a member of the same affiliated group (as defined in 
     section 1504 of the Internal Revenue Code of 1986, determined 
     without regard to subsection (b) thereof) as a taxpayer 
     described in paragraph (1) or (2).

     SEC. 14. EXCLUSION FROM GROSS INCOME OF QUALIFIED MILITARY 
                   BASE REALIGNMENT AND CLOSURE FRINGE.

       (a) In General.--Subsection (n) of section 132 of the 
     Internal Revenue Code of 1986 is amended--
       (1) in subparagraph (1) by striking ``this subsection) to 
     offset the adverse effects on housing values as a result of a 
     military base realignment or closure'' and inserting ``the 
     American Recovery and Reinvestment Tax Act of 2009)'', and

[[Page 26301]]

       (2) in subparagraph (2) by striking ``clause (1) of''.
       (b) Effective Date.--The amendments made by this act shall 
     apply to payments made after February 17, 2009.

     SEC. 15. DELAY IN APPLICATION OF WORLDWIDE ALLOCATION OF 
                   INTEREST.

       (a) In General.--Paragraphs (5)(D) and (6) of section 
     864(f) of the Internal Revenue Code of 1986 are each amended 
     by striking ``December 31, 2010'' and inserting ``December 
     31, 2017''.
       (b) Conforming Amendment.--Section 864(f) of the Internal 
     Revenue Code of 1986 is amended by striking paragraph (7).
       (c) Effective Dates.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2010.

     SEC. 16. INCREASE IN PENALTY FOR FAILURE TO FILE A 
                   PARTNERSHIP OR S CORPORATION RETURN.

       (a) In General.--Sections 6698(b)(1) and 6699(b)(1) of the 
     Internal Revenue Code of 1986 are each amended by striking 
     ``$89'' and inserting ``$195''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to returns for taxable years beginning after 
     December 31, 2009.

     SEC. 17. CERTAIN TAX RETURN PREPARERS REQUIRED TO FILE 
                   RETURNS ELECTRONICALLY.

       (a) In General.--Subsection (e) of section 6011 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new paragraph:
       ``(3) Special rule for tax return preparers.--
       ``(A) In general.--The Secretary shall require than any 
     individual income tax return prepared by a tax return 
     preparer be filed on magnetic media if--
       ``(i) such return is filed by such tax return preparer, and
       ``(ii) such tax return preparer is a specified tax return 
     preparer for the calendar year during which such return is 
     filed.
       ``(B) Specified tax return preparer.--For purposes of this 
     paragraph, the term `specified tax return preparer' means, 
     with respect to any calendar year, any tax return preparer 
     unless such preparer reasonably expects to file 10 or fewer 
     individual income tax returns during such calendar year.
       ``(C) Individual income tax return.--For purposes of this 
     paragraph, the term `individual income tax return' means any 
     return of the tax imposed by subtitle A on individuals, 
     estates, or trusts.''.
       (b) Conforming Amendment.--Paragraph (1) of section 6011(e) 
     of the Internal Revenue Code of 1986 is amended by striking 
     ``The Secretary may not'' and inserting ``Except as provided 
     in paragraph (3), the Secretary may not''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to returns filed after December 31, 2010.

     SEC. 18. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.

       The percentage under paragraph (1) of section 202(b) of the 
     Corporate Estimated Tax Shift Act of 2009 in effect on the 
     date of the enactment of this Act is increased by 33.0 
     percentage points.
                                 ______
                                 
  SA 2713. Mr. REID proposed an amendment to amendment SA 2712 proposed 
by Mr. Reid (for Mr. Baucus) (for himself, Mr. Reid, and Ms. Snowe)) to 
the bill H.R. 3548, to amend the Supplemental Appropriations Act, 2008 
to provide for the temporary availability of certain additional 
emergency unemployment compensation, and for other purposes; as 
follows:

       At the end of the amendment, add the following:
       This section shall become effective 7 days after enactment.

                                 ______
                                 
  SA 2714. Mr. REID proposed an amendment to amendment SA 2713 proposed 
by Mr. Reid to the amendment SA 2712 proposed by Mr. Reid (for Mr. 
Baucus (for himself, Mr. Reid, and Ms. Snowe)) to the bill H.R. 3548, 
to amend the Supplemental Appropriations Act, 2008 to provide for the 
temporary availability of certain additional emergency unemployment 
compensation, and for other purposes; as follows:

       In the amendment, strike ``7'' and insert ``6''.

                                 ______
                                 
  SA 2715. Mr. REID proposed an amendment to the bill H.R. 3548, to 
amend the Supplemental Appropriations Act, 2008 to provide for the 
temporary availability of certain additional emergency unemployment 
compensation, and for other purposes; as follows:

       At the end of the language proposed to be stricken, insert 
     the following:
       This section shall become effective 5 days after enactment.
                                 ______
                                 
  SA 2716. Mr. REID proposed an amendment to amendment SA 2715 proposed 
by Mr. Reid to the bill H.R. 3548, to amend the Supplemental 
Appropriations Act, 2008 to provide for the temporary availability of 
certain additional emergency unemployment compensation, and for other 
purposes; as follows:

       In the amendment, strike ``5'' and insert ``4''.

                                 ______
                                 
  SA 2717. Mr. REID proposed an amendment to the bill H.R. 3548, to 
amend the Supplemental Appropriations Act, 2008 to provide for the 
temporary availability of certain additional emergency unemployment 
compensation, and for other purposes; as follows:

       At the end insert the following: This section shall become 
     effective 3 days after enactment of the bill.

                                 ______
                                 
  SA 2718. Mr. REID submitted an amendment intended to be proposed to 
amendment SA 2717 proposed by Mr. REID to the bill H.R. 3548, to amend 
the Supplemental Appropriations Act, 2008 to provide for the temporary 
availability of certain additional emergency unemployment compensation, 
and for other purposes; as follows:

       In the amendment, strike ``3'' and insert ``2''.

                                 ______
                                 
  SA 2719. Mr. REID proposed an amendment to amendment SA 2718 
submitted by Mr. Reid to the amendment SA 2717 proposed by Mr. Reid to 
the bill H.R. 3548, to amend the Supplemental Appropriations Act, 2008 
to provide for the temporary availability of certain additional 
emergency unemployment compensation, and for other purposes; as 
follows:

       In the amendment, strike 2 and insert 1.

                                 ______
                                 
  SA 2720. Mr. REID (for Mr. Schumer (for himself and Mr. Bennett)) 
proposed an amendment to the bill H.R. 1299, to make technical 
corrections to the laws affecting certain administrative authorities of 
the United States Capitol Police, and for other purposes; as follows:

       Strike all after the enacting clause and insert the 
     following:

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``United States Capitol Police 
     Administrative Technical Corrections Act of 2009''.

     SEC. 2. ADMINISTRATIVE AUTHORITIES OF THE CHIEF OF THE 
                   CAPITOL POLICE.

       (a) Clarification of Certain Hiring Authorities.--
       (1) Chief administrative officer.--Section 108(a) of the 
     Legislative Branch Appropriations Act, 2001 (2 U.S.C. 
     1903(a)) is amended to read as follows:
       ``(a) Chief Administrative Officer.--
       ``(1) Establishment.--There shall be within the United 
     States Capitol Police an Office of Administration, to be 
     headed by the Chief Administrative Officer, who shall report 
     to and serve at the pleasure of the Chief of the Capitol 
     Police.
       ``(2) Appointment.--The Chief Administrative Officer shall 
     be appointed by the Chief of the United States Capitol 
     Police, after consultation with the Capitol Police Board, 
     without regard to political affiliation and solely on the 
     basis of fitness to perform the duties of the position.
       ``(3) Compensation.--The annual rate of pay for the Chief 
     Administrative Officer shall be the amount equal to $1,000 
     less than the annual rate of pay in effect for the Chief of 
     the Capitol Police.''.
       (2) Administrative provisions.--Section 108 of the 
     Legislative Branch Appropriations Act, 2001 (2 U.S.C. 1903) 
     is amended by striking subsection (c).
       (3) Certifying officers.--Section 107 of the Legislative 
     Branch Appropriations Act, 2001 (2 U.S.C. 1904) is amended--
       (A) in subsection (a), by striking ``the Capitol Police 
     Board'' and inserting ``the Chief of the Capitol Police''; 
     and
       (B) in subsection (b)(1), by striking ``the Capitol Police 
     Board'' and inserting ``the Chief of the Capitol Police''.
       (4) Personnel actions of the chief of the capitol police.--
       (A) In general.--Section 1018(e) of the Legislative Branch 
     Appropriations Act, 2003 (2 U.S.C. 1907(e)) is amended by 
     striking paragraph (1) and inserting the following:
       ``(1) Authority.--
       ``(A) In general.--The Chief of the Capitol Police, in 
     carrying out the duties of office, is authorized to appoint, 
     hire, suspend with or without pay, discipline, discharge, and 
     set the terms, conditions, and privileges of employment of 
     employees of the Capitol Police, subject to and in accordance 
     with applicable laws and regulations.
       ``(B) Special rule for terminations.--The Chief may 
     terminate an officer, member, or employee only after the 
     Chief has provided notice of the termination to the Capitol 
     Police Board (in such manner as the Board may from time to 
     time require) and the Board has

[[Page 26302]]

     approved the termination, except that if the Board has not 
     disapproved the termination prior to the expiration of the 
     30-day period which begins on the date the Board receives the 
     notice, the Board shall be deemed to have approved the 
     termination.
       ``(C) Notice or approval.--The Chief of the Capitol Police 
     shall provide notice or receive approval, as required by the 
     Committee on Rules and Administration of the Senate and the 
     Committee on House Administration of the House of 
     Representatives, as each Committee determines appropriate 
     for--
       ``(i) the exercise of any authority under subparagraph (A); 
     or
       ``(ii) the establishment of any new position for officers, 
     members, or employees of the Capitol Police, for 
     reclassification of existing positions, for reorganization 
     plans, or for hiring, termination, or promotion for officers, 
     members, or employees of the Capitol Police.''.
       (B) Technical and conforming amendments.--
       (i) Suspension authority.--Section 1823 of the Revised 
     Statutes of the United States (2 U.S.C. 1928) is repealed.
       (ii) Pay of members under suspension.--The proviso in the 
     Act of Mar. 3, 1875 (ch. 129; 18 Stat. 345), popularly known 
     as the ``Legislature, Executive, and Judicial Appropriation 
     Act, fiscal year 1876'', which is codified at section 1929 of 
     title 2, United States Code (2000 Editions, Supp. V), is 
     repealed.
       (5) Conforming application of congressional accountability 
     act of 1995.--
       (A) In general.--Section 101(9)(D) of the Congressional 
     Accountability Act of 1995 (2 U.S.C. 1301(9)(D)) is amended 
     by striking ``the Capitol Police Board,'' and inserting ``the 
     United States Capitol Police,''.
       (B) No effect on current proceedings.--Nothing in the 
     amendment made by subparagraph (A) may be construed to affect 
     any procedure initiated under title IV of the Congressional 
     Accountability Act of 1995 prior to the date of the enactment 
     of this Act.
       (6) No effect on current personnel.--Nothing in the 
     amendments made by this subsection may be construed to affect 
     the status of any individual serving as an officer or 
     employee of the United States Capitol Police as of the date 
     of the enactment of this Act.
       (b) Deposit of Reimbursements for Law Enforcement 
     Assistance.--
       (1) In general.--Section 2802 of the Supplemental 
     Appropriations Act, 2001 (2 U.S.C. 1905) is amended--
       (A) in subsection (a)(1), by striking ``Capitol Police 
     Board'' each place it appears and inserting ``United States 
     Capitol Police''; and
       (B) in subsection (a)(2), by striking ``Capitol Police 
     Board'' and inserting ``Chief of the United States Capitol 
     Police''.
       (2) Effective date.--The amendments made by paragraph (1) 
     shall take effect as if included in the enactment of the 
     Supplemental Appropriations Act, 2001.
       (c) Prior Notice to Authorizing Committees of Deployment 
     Outside Jurisdiction.--Section 1007(a)(1) of the Legislative 
     Branch Appropriations Act, 2005 (2 U.S.C. 1978(a)(1)) is 
     amended by striking ``prior notification to'' and inserting 
     the following: ``prior notification to the Committee on House 
     Administration of the House of Representatives, the Committee 
     on Rules and Administration of the Senate, and''.
       (d) Advance Payments for Subscription Services.--
       (1) In general.--Section 1002 of the Legislative Branch 
     Appropriations Act, 2008 (Public Law 110-161; 2 U.S.C. 1981) 
     is amended by inserting ``the Committee on House 
     Administration of the House of Representatives, and the 
     Committee on Rules and Administration of the Senate'' after 
     ``the Senate,''.
       (2) Effective date and application.--The amendment made by 
     this subsection shall take effect 30 days after the date of 
     enactment of this Act and apply to payments made on or after 
     that effective date.

     SEC. 3. GENERAL COUNSEL TO THE CHIEF OF POLICE AND THE UNITED 
                   STATES CAPITOL POLICE.

       (a) Appointment and Service.--
       (1) In general.--There shall be within the United States 
     Capitol Police the General Counsel to the Chief of Police and 
     the United States Capitol Police (in this subsection referred 
     to as the ``General Counsel''), who shall report to and serve 
     at the pleasure of the Chief of the United States Capitol 
     Police.
       (2) Appointment.--The General Counsel shall be appointed by 
     the Chief of the Capitol Police in accordance with section 
     1018(e)(1) of the Legislative Branch Appropriations Act, 2003 
     (2 U.S.C. 1907(e)(1)) (as amended by section 2(a)(4)), after 
     consultation with the Capitol Police Board, without regard to 
     political affiliation and solely on the basis of fitness to 
     perform the duties of the position.
       (3) Compensation.--
       (A) In general.--Subject to subparagraph (B), the annual 
     rate of pay for the General Counsel shall be fixed by the 
     Chief of the Capitol Police.
       (B) Limitation.--The annual rate of pay for the General 
     Counsel may not exceed an annual rate equal to $1,000 less 
     than the annual rate of pay in effect for the Chief of the 
     Capitol Police.
       (4) Technical and conforming amendment.--House Resolution 
     661, Ninety-fifth Congress, agreed to July 29, 1977, as 
     enacted into permanent law by section 111 of the Legislative 
     Branch Appropriation Act, 1979 (2 U.S.C. 1901 note) is 
     repealed.
       (5) No effect on current general counsel.--Nothing in this 
     subsection or the amendments made by this subsection may be 
     construed to affect the status of the individual serving as 
     the General Counsel to the Chief of Police and the United 
     States Capitol Police as of the date of the enactment of this 
     Act.
       (b) Legal Representation Authority.--
       (1) In general.--Section 1002(a)(2)(A) of the Legislative 
     Branch Appropriations Act, 2004 (2 U.S.C. 1908(a)(2)(A)) is 
     amended by striking ``the General Counsel for the United 
     States Capitol Police Board and the Chief of the Capitol 
     Police'' and inserting ``the General Counsel to the Chief of 
     Police and the United States Capitol Police''.
       (2) No effect on current proceedings.--Nothing in the 
     amendment made by paragraph (1) may be construed to affect 
     the authority of any individual to enter an appearance in any 
     proceeding before any court of the United States or of any 
     State or political subdivision thereof which is initiated 
     prior to the date of the enactment of this Act.

     SEC. 4. EMPLOYMENT COUNSEL TO THE CHIEF OF POLICE AND THE 
                   UNITED STATES CAPITOL POLICE.

       (a) Legal Representation Authority.--
       (1) In general.--Section 1002(a)(2)(B) of the Legislative 
     Branch Appropriations Act, 2004 (2 U.S.C. 1908(a)(2)(B)) is 
     amended by striking ``the Employment Counsel for the United 
     States Capitol Police Board and the United States Capitol 
     Police'' and inserting ``the Employment Counsel to the Chief 
     of Police and the United States Capitol Police''.
       (2) No effect on current proceedings.--Nothing in the 
     amendment made by paragraph (1) may be construed to affect 
     the authority of any individual to enter an appearance in any 
     proceeding before any court of the United States or of any 
     State or political subdivision thereof which is initiated 
     prior to the date of the enactment of this Act.
       (b) No Effect on Current Employment Counsel.--Nothing in 
     this section or the amendments made by this section may be 
     construed to affect the status of the individual serving as 
     the Employment Counsel to the Chief of Police and the United 
     States Capitol Police as of the date of the enactment of this 
     Act.

     SEC. 5. CLARIFICATION OF AUTHORITIES REGARDING CERTAIN 
                   PERSONNEL BENEFITS.

       (a) No Lump-Sum Payment Permitted for Unused Compensatory 
     Time.--
       (1) In general.--No officer or employee of the United 
     States Capitol Police whose service with the United States 
     Capitol Police is terminated may receive any lump-sum payment 
     with respect to accrued compensatory time off, except to the 
     extent permitted under section 203(c)(4) of the Congressional 
     Accountability Act of 1995 (2 U.S.C. 1313(c)(4)).
       (2) Repeal of related obsolete provisions.--
       (A) Overtime pay disbursed by house.--Section 3 of House 
     Resolution 449, Ninety-second Congress, agreed to June 2, 
     1971, as enacted into permanent law by chapter IV of the 
     Supplemental Appropriations Act, 1972 (85 Stat. 636) (2 
     U.S.C. 1924), together with any other provision of law which 
     relates to compensatory time for the Capitol Police which is 
     codified at section 1924 of title 2, United States Code (2000 
     Editions, Supp. V), is repealed.
       (B) Overtime pay disbursed by senate.--The last full 
     paragraph under the heading ``Administrative Provisions'' in 
     the appropriation for the Senate in the Legislative Branch 
     Appropriations Act, 1972 (85 Stat. 130) (2 U.S.C. 1925) is 
     repealed.
       (b) Overtime Compensation for Officers and Employees Exempt 
     From Fair Labor Standards Act of 1938.--
       (1) Criteria under which compensation permitted.--The Chief 
     of the Capitol Police may provide for the compensation of 
     overtime work of exempt individuals which is performed on or 
     after the date of the enactment of this Act, in the form of 
     additional pay or compensatory time off, only if--
       (A) the overtime work is carried out in connection with 
     special circumstances, as determined by the Chief;
       (B) the Chief has established a monetary value for the 
     overtime work performed by such individual; and
       (C) the sum of the total amount of the compensation paid to 
     the individual for the overtime work (as determined on the 
     basis of the monetary value established under subparagraph 
     (B)) and the total regular compensation paid to the 
     individual with respect to the pay period involved may not 
     exceed an amount equal to the cap on the aggregate amount of 
     annual compensation that may be paid to the individual under 
     applicable law during the year in which the pay period 
     occurs, as allocated on a per pay period basis consistent 
     with premium pay regulations of the Capitol Police Board.
       (2) Exempt individuals defined.--In this subsection, an 
     ``exempt individual'' is an officer or employee of the United 
     States Capitol Police--

[[Page 26303]]

       (A) who is classified under regulations issued pursuant to 
     section 203 of the Congressional Accountability Act of 1995 
     (2 U.S.C. 1313) as exempt from the application of the rights 
     and protections established by subsections (a)(1) and (d) of 
     section 6, section 7, and section 12(c) of the Fair Labor 
     Standards Act of 1938 (29 U.S.C. 206 (a)(1) and (d), 207, 
     212(c)); or
       (B) whose annual rate of pay is not established 
     specifically under any law.
       (3) Conforming amendment.--
       (A) In general.--Section 1009 of the Legislative Branch 
     Appropriations Act, 2003 (Public Law 108-7; 117 Stat. 359) is 
     repealed.
       (B) Effective date.--The amendment made by subparagraph (A) 
     shall take effect as if included in the enactment of the 
     Legislative Branch Appropriations Act, 2003, except that the 
     amendment shall not apply with respect to any overtime work 
     performed prior to the date of the enactment of this Act.

     SEC. 6. OTHER MISCELLANEOUS TECHNICAL CORRECTIONS.

       (a) Repeal of Obsolete Procedures for Initial Appointment 
     of Chief Administrative Officer.--Section 108 of the 
     Legislative Branch Appropriations Act, 2001 (2 U.S.C. 1903) 
     is amended by striking subsections (d) through (g).
       (b) Repeal of Requirement That Officers Purchase Own 
     Uniforms.--Section 1825 of the Revised Statutes of the United 
     States (2 U.S.C. 1943) is repealed.
       (c) Repeal of References to Officers and Privates in 
     Authorities Relating to House and Senate Office Buildings.--
       (1) House office buildings.--The item relating to ``House 
     of Representatives Office Building'' in the Act entitled ``An 
     Act making appropriations for sundry civil expenses of the 
     Government for the fiscal year ending June thirtieth, 
     nineteen hundred and eight, and for other purposes'', 
     approved March 4, 1907 (34 Stat. 1365; 2 U.S.C. 2001), is 
     amended by striking ``other than officers and privates of the 
     Capitol police'' each place it appears and inserting ``other 
     than the United States Capitol Police''.
       (2) Senate office buildings.--The item relating to ``Senate 
     Office Building'' in the Legislative Branch Appropriation 
     Act, 1943 (56 Stat. 343; 2 U.S.C. 2023) is amended by 
     striking ``other than for officers and privates of the 
     Capitol Police'' each place it appears and inserting ``other 
     than for the United States Capitol Police''.
       (d) Clarification of Applicability of U.S. Capitol Police 
     and Library of Congress Police Merger Implementation Act of 
     2007.--
       (1) Repeal of duplicate provisions.--Effective as if 
     included in the enactment of the Legislative Branch 
     Appropriations Act, 2008 (Public Law 110-161), section 1004 
     of such Act is repealed, and any provision of law amended or 
     repealed by such section is restored or revived to read as if 
     such section had not been enacted into law.
       (2) No effect on other act.--Nothing in paragraph (1) may 
     be construed to prevent the enactment or implementation of 
     any provision of the U.S. Capitol Police and Library of 
     Congress Police Merger Implementation Act of 2007 (Public Law 
     110-178), including any provision of such Act that amends or 
     repeals a provision of law which is restored or revived 
     pursuant to paragraph (1).
       (e) Authority of Chief of Police.--
       (1) Repeal of certain provisions codified in title 2, 
     united states code.--The provisions appearing in the first 
     paragraph under the heading ``Capitol Police'' in the Act of 
     April 28, 1902 (ch. 594; 32 Stat. 124), and the provisions 
     appearing in the first paragraph under the heading ``Capitol 
     Police'' in title I of the Legislative and Judiciary 
     Appropriation Act, 1944 (ch. 173; 57 Stat. 230), insofar as 
     all of those provisions are related to the sentence ``The 
     captain and lieutenants shall be selected jointly by the 
     Sergeant at Arms of the Senate and the Sergeant at Arms of 
     the House of Representatives; and one-half of the privates 
     shall be selected by the Sergeant at Arms of the Senate and 
     one-half by the Sergeant at Arms of the House of 
     Representatives.'', which appears in 2 U.S.C. 1901 (2000 
     Edition, Supp. V), are repealed.
       (2) Restoration of repealed provision.--Section 1018(h)(1) 
     of the Legislative Branch Appropriations Act, 2003 (Public 
     Law 108-7, div. H, title I, 117 Stat. 368) is repealed, and 
     the sentence ``The Capitol Police shall be headed by a Chief 
     who shall be appointed by the Capitol Police Board and shall 
     serve at the pleasure of the Board.'', which was repealed by 
     such section, is restored to appear at the end of section 
     1821 of the Revised Statutes of the United States (2 U.S.C. 
     1901).
       (3) Conforming amendment.--The first sentence of section 
     1821 of the Revised Statutes of the United States (2 U.S.C. 
     1901) is amended by striking ``, the members of which shall 
     be appointed by the Sergeants-at-Arms of the two Houses and 
     the Architect of the Capitol Extension''.
       (4) Effective date.--The amendments made by this subsection 
     shall take effect as if included in the enactment of the 
     Legislative Branch Appropriations Act, 2003.

     SEC. 7. TREATMENT OF CAPITOL POLICE EMPLOYEES AS 
                   CONGRESSIONAL EMPLOYEES.

       (a) Definition of Congressional Employee.--Section 2107(4) 
     of title 5, United States Code, is amended by inserting ``or 
     employee'' after ``member''.
       (b) Dual Pay and Dual Employment.--
       (1) Definition of agency in the legislative branch.--
     Section 5531(4) of title 5, United States Code, is amended by 
     striking ``and the Congressional Budget Office'' and 
     inserting ``the Congressional Budget Office, and the United 
     States Capitol Police''.
       (2) Dual pay.--Section 5533 of title 5, United States Code, 
     is amended--
       (A) in subsection (c)--
       (i) in paragraph (1), by striking ``or the Chief 
     Administrative Officer of the House of Representatives'' and 
     inserting ``, the Chief Administrative Officer of the House 
     of Representatives, or the Chief of the Capitol Police''; and
       (ii) in paragraph (2), by inserting ``or the Chief of the 
     Capitol Police'' after ``House of Representatives''; and
       (B) in subsection (d)(5)(A), by striking ``or the Chief 
     Administrative Officer of the House of Representatives'' and 
     inserting ``, the Chief Administrative Officer of the House 
     of Representatives, or the Chief of the Capitol Police''.
       (c) Fees for Jury and Witness Service.--
       (1) Crediting amounts received.--Section 5515 of title 5, 
     United States Code, is amended by striking ``or the Chief 
     Administrative Officer of the House of Representatives'' and 
     inserting ``, the Chief Administrative Officer of the House 
     of Representatives, or the Chief of the Capitol Police''.
       (2) Fees for service.--Section 5537(a) of title 5, United 
     States Code, is amended by striking ``or the Chief 
     Administrative Officer of the House of Representatives'' and 
     inserting ``, the Chief Administrative Officer of the House 
     of Representatives, or the Chief of the Capitol Police''.
       (d) Effective Date.--The amendments made by this section 
     shall take effect as though enacted as part of section 1018 
     of the Legislative Branch Appropriations Act, 2003 (2 U.S.C. 
     1907).

     SEC. 8. LAW ENFORCEMENT AUTHORITY OF SERGEANT-AT-ARMS AND 
                   DOORKEEPER OF THE SENATE.

       (a) In General.--The Sergeant-at-Arms and Doorkeeper of the 
     Senate shall have the same law enforcement authority, 
     including the authority to carry firearms, as a member of the 
     Capitol Police. The law enforcement authority under the 
     preceding sentence shall be subject to the requirement that 
     the Sergeant-at-Arms and Doorkeeper of the Senate have the 
     qualifications specified in subsection (b).
       (b) Qualifications.--The qualifications referred to in 
     subsection (a) are the following:
       (1) A minimum of 5 years of experience as a law enforcement 
     officer before beginning service as the Sergeant-at-Arms and 
     Doorkeeper of the Senate.
       (2) Current certification in the use of firearms by the 
     appropriate Federal law enforcement entity or an equivalent 
     non-Federal entity.
       (3) Any other firearms qualification required for members 
     of the Capitol Police.
       (c) Regulations.--The Committee on Rules and Administration 
     of the Senate shall have authority to prescribe regulations 
     to carry out this section.

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