[Congressional Record (Bound Edition), Volume 160 (2014), Part 2]
[Senate]
[Pages 2685-2691]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2719. Mr. PAUL submitted an amendment intended to be proposed by 
him to the bill S. 1845, to provide for the extension of certain 
unemployment benefits, and for other purposes; which was ordered to lie 
on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. PERMANENT REPATRIATION OF FOREIGN EARNINGS TO THE 
                   UNITED STATES.

       (a) Repatriation Subject to 5 Percent Tax Rate.--Subsection 
     (a)(1) of section 965 of the Internal Revenue Code of 1986 is 
     amended by striking ``85 percent'' and inserting ``85.7 
     percent''.
       (b) Permanent Extension to Elect Repatriation.--Subsection 
     (f) of section 965 of the Internal Revenue Code of 1986 is 
     amended to read as follows:
       ``(f) Election.--The taxpayer may elect to apply this 
     section to any taxable year only if made on or before the due 
     date (including extensions) for filing the return of tax for 
     such taxable year.''.
       (c) Repatriation Includes Current and Accumulated Foreign 
     Earnings.--
       (1) In general.--Paragraph (1) of section 965(b) of the 
     Internal Revenue Code of 1986 is amended to read as follows:
       ``(1) In general.--The amount of dividends taken into 
     account under subsection (a) shall not exceed the sum of the 
     current and accumulated earnings and profits described in 
     section 959(c)(3) for the year a deduction is claimed under 
     subsection (a), without diminution by reason of any 
     distributions made during the election year, for all 
     controlled foreign corporations of the United States 
     shareholder.''.
       (2) Conforming amendments.--
       (A) Section 965(b) of such Code is amended by striking 
     paragraphs (2) and (4) and by redesignating paragraph (3) as 
     paragraph (2).
       (B) Section 965(c) of such Code is amended by striking 
     paragraphs (1) and (2) and by redesignating paragraphs (3), 
     (4), and (5) as paragraphs (1), (2), and (3), respectively.
       (C) Paragraph (3) of section 965(c) of such Code, as 
     redesignated by subparagraph (B), is amended to read as 
     follows:
       ``(3) Controlled groups.--All United States shareholders 
     which are members of an affiliated group filing a 
     consolidated return under section 1501 shall be treated as 
     one United States shareholder.''.
       (d) Clerical Amendments.--
       (1) The heading for section 965 of the Internal Revenue 
     Code of 1986 is amended by striking ``temporary''.
       (2) The table of sections for subpart F of part III of 
     subchapter N of chapter 1 of such Code is amended by striking 
     ``Temporary dividends'' and inserting ``Dividends''.
       (e) Effective Date.--The amendments made by this section 
     shall apply to taxable years ending after the date of the 
     enactment of this Act.
                                 ______
                                 
  SA 2720. Mr. SESSIONS submitted an amendment intended to be proposed 
to amendment SA 2714 proposed by Mr. Reid (for Mr. Reed) to the bill S. 
1845, to provide for the extension of certain unemployment benefits, 
and for other purposes; which was ordered to lie on the table; as 
follows:

       On page 13 of the amendment, add after line 6 the 
     following:

     SEC. 9. REPEAL OF ANNUAL ADJUSTMENT OF RETIRED PAY AND 
                   RETAINER PAY AMOUNTS FOR RETIRED MEMBERS OF THE 
                   ARMED FORCES UNDER AGE 62.

       (a) Repeals.--
       (1) Adjustment of retirement pay.--Section 403 of the 
     Bipartisan Budget Act of 2013 is repealed as of the date of 
     the enactment of such Act.
       (2) Conforming amendment.--Title X of the Department of 
     Defense Appropriations Act, 2014 (division C of Public Law 
     113-76) is hereby repealed.
       (b) Social Security Number Required to Claim the Refundable 
     Portion of the Child Tax Credit.--
       (1) In general.--Subsection (d) of section 24 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new paragraph:
       ``(5) Identification requirement with respect to 
     taxpayer.--
       ``(A) In general.--Paragraph (1) shall not apply to any 
     taxpayer for any taxable year unless the taxpayer includes 
     the taxpayer's Social Security number on the return of tax 
     for such taxable year.
       ``(B) Joint returns.--In the case of a joint return, the 
     requirement of subparagraph (A) shall be treated as met if 
     the Social Security number of either spouse is included on 
     such return.
       ``(C) Limitation.--Subparagraph (A) shall not apply to the 
     extent the tentative minimum tax (as defined in section 
     55(b)(1)(A)) exceeds the credit allowed under section 32.''.
       (2) Omission treated as mathematical or clerical error.--
     Subparagraph (I) of section 6213(g)(2) of such Code is 
     amended to read as follows:
       ``(I) an omission of a correct Social Security number 
     required under section 24(d)(5) (relating to refundable 
     portion of child tax credit), or a correct TIN under section 
     24(e) (relating to child tax credit), to be included on a 
     return,''.
       (3) Conforming amendment.--Subsection (e) of section 24 of 
     such Code is amended by inserting ``With Respect to 
     Qualifying Children'' after ``Identification Requirement'' in 
     the heading thereof.
       (4) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.
                                 ______
                                 
  SA 2721. Mr. LEE submitted an amendment intended to be proposed by 
him to the bill S. 1845, to provide for the extension of certain 
unemployment benefits, and for other purposes; which was ordered to lie 
on the table; as follows:

       At the end add the following:

     SEC. __. ENDING UNEMPLOYMENT PAYMENTS TO INDIVIDUALS 
                   RECEIVING FEDERAL DISABILITY PAYMENTS.

       (a) Prohibition.--Notwithstanding any other provision of 
     law, no Federal funds may be used to make payments of 
     unemployment compensation (including such compensation under 
     the Federal-State Extended Compensation Act of 1970 and the 
     emergency unemployment compensation program under title IV of 
     the Supplemental Appropriations Act, 2008) for a week to an 
     individual who is receiving disability payments for such week 
     under section 223 of the Social Security Act (42 U.S.C. 423).
       (b) Compliance.--Unemployment Insurance applications shall 
     include a form or procedure for an individual applicant to 
     certify that the individual is not receiving disability 
     payments under such section 223.
       (c) Audits.--The certifications required by subsection (b) 
     shall be auditable by the Social Security Administration, the 
     U.S. Department of Labor, or the U.S. Government 
     Accountability Office.
       (d) Status of Applicants.--It is the duty of the states to 
     verify the residency, employment, legal, and disability 
     payment status of

[[Page 2686]]

     applicants for Unemployment Insurance and no Federal funds 
     may be expended for purposes of determining an individual's 
     eligibility under this Act.
       (e) Effective Date.--The prohibition under subsection (a) 
     shall apply to weeks of unemployment beginning on or after 
     the date of the enactment of this Act.
                                 ______
                                 
  SA 2722. Mr. SESSIONS (for himself, Mr. Lee, Mr. Boozman, Mr. 
Grassley, and Mr. Vitter) submitted an amendment intended to be 
proposed by him to the bill S. 1845, to provide for the extension of 
certain unemployment benefits, and for other purposes; which was 
ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. ACCOUNTABILITY THROUGH ELECTRONIC VERIFICATION.

       (a) Short Title.--This section may be cited as the 
     ``Accountability Through Electronic Verification Act''.
       (b) Permanent Reauthorization.--Section 401(b) of the 
     Illegal Immigration Reform and Immigrant Responsibility Act 
     of 1996 (division C of Public Law 104-208; 8 U.S.C. 1324a 
     note) is amended by striking ``Unless the Congress otherwise 
     provides, the Secretary of Homeland Security shall terminate 
     a pilot program on September 30, 2015.''.
       (c) Mandatory Use of E-Verify.--Section 402 of the Illegal 
     Immigration Reform and Immigrant Responsibility Act of 1996 
     (8 U.S.C. 1324a note) is amended--
       (1) in subsection (e)--
       (A) in paragraph (1)--
       (i) by amending subparagraph (A) to read as follows:
       ``(A) Executive departments and agencies.--Each department 
     and agency of the Federal Government shall participate in E-
     Verify by complying with the terms and conditions set forth 
     in this section.''; and
       (ii) in subparagraph (B), by striking ``, that conducts 
     hiring in a State'' and all that follows and inserting 
     ``shall participate in E-Verify by complying with the terms 
     and conditions set forth in this section.'';
       (B) by redesignating paragraphs (2) and (3) as paragraphs 
     (4) and (5), respectively; and
       (C) by inserting after paragraph (1) the following:
       ``(2) United states contractors.--Any person, employer, or 
     other entity that enters into a contract with the Federal 
     Government shall participate in E-Verify by complying with 
     the terms and conditions set forth in this section.
       ``(3) Designation of critical employers.--Not later than 7 
     days after the date of the enactment of the Accountability 
     Through Electronic Verification Act, the Secretary of 
     Homeland Security shall--
       ``(A) conduct an assessment of employers that are critical 
     to the homeland security or national security needs of the 
     United States;
       ``(B) designate and publish a list of employers and classes 
     of employers that are deemed to be critical pursuant to the 
     assessment conducted under subparagraph (A); and
       ``(C) require that critical employers designated pursuant 
     to subparagraph (B) participate in E-Verify by complying with 
     the terms and conditions set forth in this section not later 
     than 30 days after the Secretary makes such designation.'';
       (2) by redesignating subsection (f) as subsection (g); and
       (3) by inserting after subsection (e) the following:
       ``(f) Mandatory Participation in E-Verify.--
       ``(1) In general.--Subject to paragraphs (2) and (3), all 
     employers in the United States shall participate in E-Verify, 
     with respect to all employees recruited, referred, or hired 
     by such employer on or after the date that is 1 year after 
     the date of the enactment of the Accountability Through 
     Electronic Verification Act.
       ``(2) Use of contract labor.--Any employer who uses a 
     contract, subcontract, or exchange to obtain the labor of an 
     individual in the United States shall certify in such 
     contract, subcontract, or exchange that the employer uses E-
     Verify. If such certification is not included in a contract, 
     subcontract, or exchange, the employer shall be deemed to 
     have violated paragraph (1).
       ``(3) Interim mandatory participation.--
       ``(A) In general.--Before the date set forth in paragraph 
     (1), the Secretary of Homeland Security shall require any 
     employer or class of employers to participate in E-Verify, 
     with respect to all employees recruited, referred, or hired 
     by such employer if the Secretary has reasonable cause to 
     believe that the employer is or has been engaged in a 
     material violation of section 274A of the Immigration and 
     Nationality Act (8 U.S.C. 1324a).
       ``(B) Notification.--Not later than 14 days before an 
     employer or class of employers is required to begin 
     participating in E-Verify pursuant to subparagraph (A), the 
     Secretary shall provide such employer or class of employers 
     with--
       ``(i) written notification of such requirement; and
       ``(ii) appropriate training materials to facilitate 
     compliance with such requirement.''.
       (d) Consequences of Failure to Participate.--
       (1) In general.--Section 402(e)(5) of the Illegal 
     Immigration Reform and Immigrant Responsibility Act of 1996 
     (8 U.S.C. 1324a note), as redesignated by subsection 
     (c)(1)(B), is amended to read as follows:
       ``(5) Consequences of failure to participate.--If a person 
     or other entity that is required to participate in E-Verify 
     fails to comply with the requirements under this title with 
     respect to an individual--
       ``(A) such failure shall be treated as a violation of 
     section 274A(a)(1)(B) with respect to such individual; and
       ``(B) a rebuttable presumption is created that the person 
     or entity has violated section 274A(a)(1)(A).''.
       (2) Penalties.--Section 274A of the Immigration and 
     Nationality Act (8 U.S.C. 1324a) is amended--
       (A) in subsection (e)--
       (i) in paragraph (4)--

       (I) in subparagraph (A), in the matter preceding clause 
     (i), by inserting ``, subject to paragraph (10),'' after ``in 
     an amount'';
       (II) in subparagraph (A)(i), by striking ``not less than 
     $250 and not more than $2,000'' and inserting ``not less than 
     $2,500 and not more than $5,000'';
       (III) in subparagraph (A)(ii), by striking ``not less than 
     $2,000 and not more than $5,000'' and inserting ``not less 
     than $5,000 and not more than $10,000'';
       (IV) in subparagraph (A)(iii), by striking ``not less than 
     $3,000 and not more than $10,000'' and inserting ``not less 
     than $10,000 and not more than $25,000''; and
       (V) by amending subparagraph (B) to read as follows:

       ``(B) may require the person or entity to take such other 
     remedial action as is appropriate.'';
       (ii) in paragraph (5)--

       (I) by inserting ``, subject to paragraphs (10) through 
     (12),'' after ``in an amount'';
       (II) by striking ``$100'' and inserting ``$1,000'';
       (III) by striking ``$1,000'' and inserting ``$25,000'';
       (IV) by striking ``the size of the business of the employer 
     being charged, the good faith of the employer'' and inserting 
     ``the good faith of the employer being charged''; and
       (V) by adding at the end the following: ``Failure by a 
     person or entity to utilize the employment eligibility 
     verification system as required by law, or providing 
     information to the system that the person or entity knows or 
     reasonably believes to be false, shall be treated as a 
     violation of subsection (a)(1)(A).''; and

       (iii) by adding at the end the following:
       ``(10) Exemption from penalty.--In the case of imposition 
     of a civil penalty under paragraph (4)(A) with respect to a 
     violation of subsection (a)(1)(A) or (a)(2) for hiring or 
     continuation of employment or recruitment or referral by 
     person or entity and in the case of imposition of a civil 
     penalty under paragraph (5) for a violation of subsection 
     (a)(1)(B) for hiring or recruitment or referral by a person 
     or entity, the penalty otherwise imposed may be waived or 
     reduced if the violator establishes that the violator acted 
     in good faith.
       ``(11) Authority to debar employers for certain 
     violations.--
       ``(A) In general.--If a person or entity is determined by 
     the Secretary of Homeland Security to be a repeat violator of 
     paragraph (1)(A) or (2) of subsection (a), or is convicted of 
     a crime under this section, such person or entity may be 
     considered for debarment from the receipt of Federal 
     contracts, grants, or cooperative agreements in accordance 
     with the debarment standards and pursuant to the debarment 
     procedures set forth in the Federal Acquisition Regulation.
       ``(B) Does not have contract, grant, agreement.--If the 
     Secretary of Homeland Security or the Attorney General wishes 
     to have a person or entity considered for debarment in 
     accordance with this paragraph, and such an person or entity 
     does not hold a Federal contract, grant or cooperative 
     agreement, the Secretary or Attorney General shall refer the 
     matter to the Administrator of General Services to determine 
     whether to list the person or entity on the List of Parties 
     Excluded from Federal Procurement, and if so, for what 
     duration and under what scope.
       ``(C) Has contract, grant, agreement.--If the Secretary of 
     Homeland Security or the Attorney General wishes to have a 
     person or entity considered for debarment in accordance with 
     this paragraph, and such person or entity holds a Federal 
     contract, grant or cooperative agreement, the Secretary or 
     Attorney General shall advise all agencies or departments 
     holding a contract, grant, or cooperative agreement with the 
     person or entity of the Government's interest in having the 
     person or entity considered for debarment, and after 
     soliciting and considering the views of all such agencies and 
     departments, the Secretary or Attorney General may waive the 
     operation of this paragraph or refer the matter to any 
     appropriate lead agency to determine whether to list the 
     person or entity on the List of Parties Excluded from Federal 
     Procurement, and if so, for what duration and under what 
     scope.
       ``(D) Review.--Any decision to debar a person or entity 
     under in accordance with this paragraph shall be reviewable 
     pursuant to part 9.4 of the Federal Acquisition 
     Regulation.''; and
       (B) in subsection (f)--

[[Page 2687]]

       (i) by amending paragraph (1) to read as follows:
       ``(1) Criminal penalty.--Any person or entity which engages 
     in a pattern or practice of violations of subsection (a)(1) 
     or (2) shall be fined not more than $15,000 for each 
     unauthorized alien with respect to which such a violation 
     occurs, imprisoned for not less than 1 year and not more than 
     10 years, or both, notwithstanding the provisions of any 
     other Federal law relating to fine levels.''; and
       (ii) in paragraph (2), by striking ``Attorney General'' 
     each place it appears and inserting ``Secretary of Homeland 
     Security''.
       (e) Preemption; Liability.--Section 402 of the Illegal 
     Immigration Reform and Immigrant Responsibility Act of 1996 
     (8 U.S.C. 1324a note), as amended by this section, is further 
     amended by adding at the end the following:
       ``(h) Limitation on State Authority.--
       ``(1) Preemption.--A State or local government may not 
     prohibit a person or other entity from verifying the 
     employment authorization of new hires or current employees 
     through E-Verify.
       ``(2) Liability.--A person or other entity that 
     participates in E-Verify may not be held liable under any 
     Federal, State, or local law for any employment-related 
     action taken with respect to the wrongful termination of an 
     individual in good faith reliance on information provided 
     through E-Verify.''.
       (f) Expanded Use of E-Verify.--Section 403(a)(3)(A) of the 
     Illegal Immigration Reform and Immigrant Responsibility Act 
     of 1996 (8 U.S.C. 1324a note) is amended to read as follows:
       ``(A) In general.--
       ``(i) Before hiring.--The person or other entity may verify 
     the employment eligibility of an individual through E-Verify 
     before the individual is hired, recruited, or referred if the 
     individual consents to such verification. If an employer 
     receives a tentative nonconfirmation for an individual, the 
     employer shall comply with procedures prescribed by the 
     Secretary, including--

       ``(I) providing the individual employees with private, 
     written notification of the finding and written referral 
     instructions;
       ``(II) allowing the individual to contest the finding; and
       ``(III) not taking adverse action against the individual if 
     the individual chooses to contest the finding.

       ``(ii) After employment offer.--The person or other entity 
     shall verify the employment eligibility of an individual 
     through E-Verify not later than 3 days after the date of the 
     hiring, recruitment, or referral, as the case may be.
       ``(iii) Existing employees.--Not later than 3 years after 
     the date of the enactment of the Accountability Through 
     Electronic Verification Act, the Secretary shall require all 
     employers to use E-Verify to verify the identity and 
     employment eligibility of any individual who has not been 
     previously verified by the employer through E-Verify.''.
       (g) Reverification.--Section 403(a) of the Illegal 
     Immigration Reform and Immigrant Responsibility Act of 1996 
     (8 U.S.C. 1324a note) is amended by adding at the end the 
     following:
       ``(5) Reverification.--Each person or other entity 
     participating in E-Verify shall use the E-Verify confirmation 
     system to reverify the work authorization of any individual 
     not later than 3 days after the date on which such 
     individual's employment authorization is scheduled to expire 
     (as indicated by the Secretary or the documents provided to 
     the employer pursuant to section 274A(b) of the Immigration 
     and Nationality Act (8 U.S.C. 1324a(b))), in accordance with 
     the procedures set forth in this subsection and section 
     402.''.
       (h) Holding Employers Accountable.--
       (1) Consequences of nonconfirmation.--Section 403(a)(4)(C) 
     of the Illegal Immigration Reform and Immigrant 
     Responsibility Act of 1996 (8 U.S.C. 1324a note) is amended 
     to read as follows:
       ``(C) Consequences of nonconfirmation.--
       ``(i) Termination and notification.--If the person or other 
     entity receives a final nonconfirmation regarding an 
     individual, the employer shall immediately--

       ``(I) terminate the employment, recruitment, or referral of 
     the individual; and
       ``(II) submit to the Secretary any information relating to 
     the individual that the Secretary determines would assist the 
     Secretary in enforcing or administering United States 
     immigration laws.

       ``(ii) Consequence of continued employment.--If the person 
     or other entity continues to employ, recruit, or refer the 
     individual after receiving final nonconfirmation, a 
     rebuttable presumption is created that the employer has 
     violated section 274A of the Immigration and Nationality Act 
     (8 U.S.C. 1324a).''.
       (2) Interagency nonconfirmation report.--Section 405 of the 
     Illegal Immigration Reform and Immigrant Responsibility Act 
     of 1996 (8 U.S.C. 1324a note) is amended by adding at the end 
     the following:
       ``(c) Interagency Nonconfirmation Report.--
       ``(1) In general.--The Director of U.S. Citizenship and 
     Immigration Services shall submit a weekly report to the 
     Assistant Secretary of Immigration and Customs Enforcement 
     that includes, for each individual who receives final 
     nonconfirmation through E-Verify--
       ``(A) the name of such individual;
       ``(B) his or her Social Security number or alien file 
     number;
       ``(C) the name and contact information for his or her 
     current employer; and
       ``(D) any other critical information that the Assistant 
     Secretary determines to be appropriate.
       ``(2) Use of weekly report.--The Secretary of Homeland 
     Security shall use information provided under paragraph (1) 
     to enforce compliance of the United States immigration 
     laws.''.
       (i) Information Sharing.--The Commissioner of Social 
     Security, the Secretary of Homeland Security, and the 
     Secretary of the Treasury shall jointly establish a program 
     to share information among such agencies that may or could 
     lead to the identification of unauthorized aliens (as defined 
     in section 274A(h)(3) of the Immigration and Nationality 
     Act), including any no-match letter and any information in 
     the earnings suspense file.
       (j) Form I-9 Process.--Not later than 9 months after date 
     of the enactment of this Act, the Secretary of Homeland 
     Security shall submit a report to Congress that contains 
     recommendations for--
       (1) modifying and simplifying the process by which 
     employers are required to complete and retain a Form I-9 for 
     each employee pursuant to section 274A of the Immigration and 
     Nationality Act (8 U.S.C. 1324a); and
       (2) eliminating the process described in paragraph (1).
       (k) Algorithm.--Section 404(d) of the Illegal Immigration 
     Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 
     1324a note) is amended to read as follows:
       ``(d) Design and Operation of System.--E-Verify shall be 
     designed and operated--
       ``(1) to maximize its reliability and ease of use by 
     employers;
       ``(2) to insulate and protect the privacy and security of 
     the underlying information;
       ``(3) to maintain appropriate administrative, technical, 
     and physical safeguards to prevent unauthorized disclosure of 
     personal information;
       ``(4) to respond accurately to all inquiries made by 
     employers on whether individuals are authorized to be 
     employed;
       ``(5) to register any times when E-Verify is unable to 
     receive inquiries;
       ``(6) to allow for auditing use of the system to detect 
     fraud and identify theft;
       ``(7) to preserve the security of the information in all of 
     the system by--
       ``(A) developing and using algorithms to detect potential 
     identity theft, such as multiple uses of the same identifying 
     information or documents;
       ``(B) developing and using algorithms to detect misuse of 
     the system by employers and employees;
       ``(C) developing capabilities to detect anomalies in the 
     use of the system that may indicate potential fraud or misuse 
     of the system; and
       ``(D) auditing documents and information submitted by 
     potential employees to employers, including authority to 
     conduct interviews with employers and employees;
       ``(8) to confirm identity and work authorization through 
     verification of records maintained by the Secretary, other 
     Federal departments, States, the Commonwealth of the Northern 
     Mariana Islands, or an outlying possession of the United 
     States, as determined necessary by the Secretary, including--
       ``(A) records maintained by the Social Security 
     Administration;
       ``(B) birth and death records maintained by vital 
     statistics agencies of any State or other jurisdiction in the 
     United States;
       ``(C) passport and visa records (including photographs) 
     maintained by the Department of State; and
       ``(D) State driver's license or identity card information 
     (including photographs) maintained by State department of 
     motor vehicles;
       ``(9) to electronically confirm the issuance of the 
     employment authorization or identity document; and
       ``(10) to display the digital photograph that the issuer 
     placed on the document so that the employer can compare the 
     photograph displayed to the photograph on the document 
     presented by the employee or, in exceptional cases, if a 
     photograph is not available from the issuer, to provide for a 
     temporary alternative procedure, specified by the Secretary, 
     for confirming the authenticity of the document.''.
       (l) Identity Theft.--Section 1028 of title 18, United 
     States Code, is amended--
       (1) in subsection (a)(7), by striking ``of another person'' 
     and inserting ``that is not his or her own''; and
       (2) in subsection (b)(3)--
       (A) in subparagraph (B), by striking ``or'' at the end;
       (B) in subparagraph (C), by adding ``or'' at the end; and
       (C) by adding at the end the following:
       ``(D) to facilitate or assist in harboring or hiring 
     unauthorized workers in violation of section 274, 274A, or 
     274C of the Immigration and Nationality Act (8 U.S.C. 1324, 
     1324a, and 1324c).''.

[[Page 2688]]

       (m) Small Business Demonstration Program.--Section 403 of 
     the Illegal Immigration Reform and Immigrant Responsibility 
     Act of 1996 (8 U.S.C. 1324a note) is amended--
       (1) by redesignating subsection (d) as subsection (e); and
       (2) by inserting after subsection (c) the following:
       ``(d) Small Business Demonstration Program.--Not later than 
     9 months after the date of the enactment of the 
     Accountability Through Electronic Verification Act, the 
     Director of U.S. Citizenship and Immigration Services shall 
     establish a demonstration program that assists small 
     businesses in rural areas or areas without internet 
     capabilities to verify the employment eligibility of newly 
     hired employees solely through the use of publicly accessible 
     internet terminals.''.
                                 ______
                                 
  SA 2723. Mr. COATS submitted an amendment intended to be proposed to 
amendment SA 2714 proposed by Mr. Reid (for Mr. Reed) to the bill S. 
1845, to provide for the extension of certain unemployment benefits, 
and for other purposes; which was ordered to lie on the table; as 
follows:

       At the appropriate place, insert the following:

     SEC. ___. REQUIREMENT THAT INDIVIDUALS RECEIVING EMERGENCY 
                   UNEMPLOYMENT COMPENSATION BE ACTIVELY ENGAGED 
                   IN A SYSTEMATIC AND SUSTAINED EFFORT TO OBTAIN 
                   SUITABLE WORK.

       (a) In General.--Subsection (h) of section 4001 of the 
     Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 
     U.S.C. 3304 note) is amended to read as follows:
       ``(h) Actively Seeking Work.--
       ``(1) In general.--For purposes of subsection (b)(4), 
     payment of emergency unemployment compensation shall not be 
     made to any individual for any week of unemployment--
       ``(A) during which the individual fails to accept any offer 
     of suitable work (as defined in paragraph (3)) or fails to 
     apply for any suitable work to which the individual was 
     referred by the State agency; or
       ``(B) during which the individual fails to actively engage 
     in seeking work, unless such individual is not actively 
     engaged in seeking work because such individual is, as 
     determined in accordance with State law--
       ``(i) before any court of the United States or any State 
     pursuant to a lawfully issued summons to appear for jury duty 
     (as such term may be defined by the Secretary); or
       ``(ii) hospitalized for treatment of an emergency or a 
     life-threatening condition (as such term may be defined by 
     the Secretary),

     if such exemptions in clauses (i) and (ii) apply to 
     recipients of regular benefits, and the State chooses to 
     apply such exemptions for recipients of emergency 
     unemployment benefits.
       ``(2) Period of ineligibility.--If any individual is 
     ineligible for emergency unemployment compensation for any 
     week by reason of a failure described in subparagraph (A) or 
     (B) of paragraph (1), the individual shall be ineligible to 
     receive emergency unemployment compensation for any week 
     which begins during a period which--
       ``(A) begins with the week following the week in which such 
     failure occurs; and
       ``(B) does not end until such individual has been employed 
     during at least 4 weeks which begin after such failure and 
     the total of the remuneration earned by the individual for 
     being so employed is not less than the product of 4 
     multiplied by the individual's average weekly benefit amount 
     for the individual's benefit year.
       ``(3) Suitable work.--For purposes of this subsection, the 
     term `suitable work' means, with respect to any individual, 
     any work which is within such individual's capabilities, 
     except that, if the individual furnishes evidence 
     satisfactory to the State agency that such individual's 
     prospects for obtaining work in his customary occupation 
     within a reasonably short period are good, the determination 
     of whether any work is suitable work with respect to such 
     individual shall be made in accordance with the applicable 
     State law.
       ``(4) Exception.--Extended compensation shall not be denied 
     under subparagraph (A) of paragraph (1) to any individual for 
     any week by reason of a failure to accept an offer of, or 
     apply for, suitable work--
       ``(A) if the gross average weekly remuneration payable to 
     such individual for the position does not exceed the sum of--
       ``(i) the individual's average weekly benefit amount for 
     his benefit year, plus
       ``(ii) the amount (if any) of supplemental unemployment 
     compensation benefits (as defined in section 501(c)(17)(D) of 
     the Internal Revenue Code of 1986) payable to such individual 
     for such week;
       ``(B) if the position was not offered to such individual in 
     writing and was not listed with the State employment service;
       ``(C) if such failure would not result in a denial of 
     compensation under the provisions of the applicable State law 
     to the extent that such provisions are not inconsistent with 
     the provisions of paragraphs (3) and (5); or
       ``(D) if the position pays wages less than the higher of--
       ``(i) the minimum wage provided by section 6(a)(1) of the 
     Fair Labor Standards Act of 1938, without regard to any 
     exemption; or
       ``(ii) any applicable State or local minimum wage.
       ``(5) Actively engaged in seeking work.--For purposes of 
     this subsection, an individual shall be treated as actively 
     engaged in seeking work during any week if--
       ``(A) the individual has engaged in a systematic and 
     sustained effort to obtain work during such week, and
       ``(B) the individual provides tangible evidence to the 
     State agency that he has engaged in such an effort during 
     such week.
       ``(6) Referral.--The State agency shall provide for 
     referring applicants for emergency unemployment benefits to 
     any suitable work to which paragraph (4) would not apply.''.
       (b) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.
                                 ______
                                 
  SA 2724. Ms. AYOTTE submitted an amendment intended to be proposed by 
her to the bill S. 1845, to provide for the extension of certain 
unemployment benefits, and for other purposes; which was ordered to lie 
on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT 
                   OF 2013.

       (a) Repeals.--
       (1) Adjustment of retirement pay.--Section 403 of the 
     Bipartisan Budget Act of 2013 is repealed as of the date of 
     the enactment of such Act.
       (2) Conforming amendment.--Title X of the Department of 
     Defense Appropriations Act, 2014 (division C of Public Law 
     113-76) is hereby repealed.
       (b) Social Security Number Required to Claim the Refundable 
     Portion of the Child Tax Credit.--
       (1) In general.--Subsection (e) of section 24 of the 
     Internal Revenue Code of 1986 is amended to read as follows:
       ``(e) Identification Requirement With Respect to Qualifying 
     Children.--
       ``(1) In general.--Subject to paragraph (2), no credit 
     shall be allowed under this section to a taxpayer with 
     respect to any qualifying child unless the taxpayer includes 
     the name and taxpayer identification number of such 
     qualifying child on the return of tax for the taxable year.
       ``(2) Refundable portion.--Subsection (d)(1) shall not 
     apply to any taxpayer with respect to any qualifying child 
     unless the taxpayer includes the name and social security 
     number of such qualifying child on the return of tax for the 
     taxable year.''.
       (2) Omission treated as mathematical or clerical error.--
     Subparagraph (I) of section 6213(g)(2) of the Internal 
     Revenue Code of 1986 is amended to read as follows:
       ``(I) an omission of a correct TIN under section 24(e)(1) 
     (relating to child tax credit) or a correct Social Security 
     number required under section 24(e)(2) (relating to 
     refundable portion of child tax credit), to be included on a 
     return,''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.
                                 ______
                                 
  SA 2725. Ms. AYOTTE submitted an amendment intended to be proposed to 
amendment SA 2714 proposed by Mr. Reid (for Mr. Reed) to the bill S. 
1845, to provide for the extension of certain unemployment benefits, 
and for other purposes; which was ordered to lie on the table; as 
follows:

       At the appropriate place in the amendment, insert the 
     following:

     SEC. __. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT 
                   OF 2013.

       (a) Repeals.--
       (1) Adjustment of retirement pay.--Section 403 of the 
     Bipartisan Budget Act of 2013 is repealed as of the date of 
     the enactment of such Act.
       (2) Conforming amendment.--Title X of the Department of 
     Defense Appropriations Act, 2014 (division C of Public Law 
     113-76) is hereby repealed.
       (b) Social Security Number Required to Claim the Refundable 
     Portion of the Child Tax Credit.--
       (1) In general.--Subsection (e) of section 24 of the 
     Internal Revenue Code of 1986 is amended to read as follows:
       ``(e) Identification Requirement With Respect to Qualifying 
     Children.--
       ``(1) In general.--Subject to paragraph (2), no credit 
     shall be allowed under this section to a taxpayer with 
     respect to any qualifying child unless the taxpayer includes 
     the name and taxpayer identification number of such 
     qualifying child on the return of tax for the taxable year.
       ``(2) Refundable portion.--Subsection (d)(1) shall not 
     apply to any taxpayer with respect to any qualifying child 
     unless the taxpayer includes the name and social security 
     number of such qualifying child on the return of tax for the 
     taxable year.''.

[[Page 2689]]

       (2) Omission treated as mathematical or clerical error.--
     Subparagraph (I) of section 6213(g)(2) of the Internal 
     Revenue Code of 1986 is amended to read as follows:
       ``(I) an omission of a correct TIN under section 24(e)(1) 
     (relating to child tax credit) or a correct Social Security 
     number required under section 24(e)(2) (relating to 
     refundable portion of child tax credit), to be included on a 
     return,''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.
                                 ______
                                 
  SA 2726. Mr. COBURN submitted an amendment intended to be proposed to 
amendment SA 2714 proposed by Mr. Reid (for Mr. Reed) to the bill S. 
1845, to provide for the extension of certain unemployment benefits, 
and for other purposes; which was ordered to lie on the table; as 
follows:

       At the end of the matter proposed to be inserted, insert 
     the following:

     SEC. __. PROHIBITING FEDERAL PAYMENTS TO STATES FOR 
                   UNEMPLOYMENT COMPENSATION ADMINISTRATION WITH 
                   RESPECT TO COSTS FOR OFFICE FURNISHINGS AND 
                   MURALS, PORTRAITS, AND OTHER ARTWORK.

       (a) In General.--Section 302 of the Social Security Act (42 
     U.S.C. 501) is amended by adding at the end the following new 
     subsection:
       ``(d) No portion of the cost of office furnishings or 
     murals, portraits, or other artwork shall be treated as being 
     a cost for the proper and efficient administration of the 
     State unemployment compensation law.''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply to costs incurred on or after the date of the 
     enactment of this Act.
                                 ______
                                 
  SA 2727. Mr. HELLER (for himself, Mr. Portman, Mr. Isakson, Mr. 
Hoeven, and Ms. Ayotte) submitted an amendment intended to be proposed 
to amendment SA 2714 proposed by Mr. Reid (for Mr. Reed) to the bill S. 
1845, to provide for the extension of certain unemployment benefits, 
and for other purposes; which was ordered to lie on the table; as 
follows:

       In lieu of the matter proposed to be inserted, insert the 
     following:

     1. SHORT TITLE; TABLE OF CONTENTS.

       (a) Short Title.--This Act may be cited as the ``Emergency 
     Unemployment Compensation Extension Act of 2014''.
       (b) Table of Contents.--The table of contents of this Act 
     is as follows:

Sec. 1. Short title; table of contents.
Sec. 2. Extension and modification of emergency unemployment 
              compensation program.
Sec. 3. Temporary extension of extended benefit provisions.
Sec. 4. Extension of funding for reemployment services and reemployment 
              and eligibility assessment activities.
Sec. 5. Additional extended unemployment benefits under the Railroad 
              Unemployment Insurance Act.
Sec. 6. Flexibility for unemployment program agreements.
Sec. 7. Repeal of reductions made by Bipartisan Budget Act of 2013.
Sec. 8. Reduction in benefits based on receipt of unemployment 
              compensation.
Sec. 9. Reduction of nonMedicare, nondefense direct spending.

     SEC. 2. EXTENSION AND MODIFICATION OF EMERGENCY UNEMPLOYMENT 
                   COMPENSATION PROGRAM.

       (a) Extension.--Section 4007(a)(2) of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended by striking ``January 1, 2014'' and 
     inserting ``April 1, 2014''.
       (b) Modifications Relating to Weeks of Emergency 
     Unemployment Compensation.--
       (1) Number of weeks in first tier beginning after december 
     28, 2013.--Section 4002(b) of such Act is amended--
       (A) by redesignating paragraph (3) as paragraph (4);
       (B) in paragraph (2)--
       (i) in the heading, by inserting ``, and weeks ending 
     before december 30, 2013'' after ``2012''; and
       (ii) in the matter preceding subparagraph (A), by inserting 
     ``, and before December 30, 2013'' after ``2012''; and
       (C) by inserting after paragraph (2) the following:
       ``(3) Special rule relating to amounts established in an 
     account as of a week ending after december 29, 2013.--
     Notwithstanding any provision of paragraph (1), in the case 
     of any account established as of a week ending after December 
     29, 2013--
       ``(A) paragraph (1)(A) shall be applied by substituting `24 
     percent' for `80 percent'; and
       ``(B) paragraph (1)(B) shall be applied by substituting `6 
     times' for `20 times'.''.
       (2) Number of weeks in second tier beginning after december 
     28, 2013.--Section 4002(c) of such Act is amended by adding 
     at the end the following:
       ``(5) Special rule relating to amounts added to an account 
     as of a week ending after december 29, 2013.--Notwithstanding 
     any provision of paragraph (1), if augmentation under this 
     subsection occurs as of a week ending after December 29, 
     2013--
       ``(A) paragraph (1)(A) shall be applied by substituting `24 
     percent' for `54 percent'; and
       ``(B) paragraph (1)(B) shall be applied by substituting `6 
     times' for `14 times'.''.
       (c) Funding.--Section 4004(e)(1) of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended--
       (1) in subparagraph (I), by striking ``and'' at the end;
       (2) in subparagraph (J), by inserting ``and'' at the end; 
     and
       (3) by inserting after subparagraph (J) the following:
       ``(K) the amendments made by subsections (a) and (b) of 
     section 2 of the Emergency Unemployment Compensation 
     Extension Act;''.
       (d) Effective Date.--The amendments made by this section 
     shall take effect as if included in the enactment of the 
     American Taxpayer Relief Act of 2012 (Public Law 112-240).

     SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS.

       (a) In General.--Section 2005 of the Assistance for 
     Unemployed Workers and Struggling Families Act, as contained 
     in Public Law 111-5 (26 U.S.C. 3304 note), is amended--
       (1) by striking ``December 31, 2013'' each place it appears 
     and inserting ``March 31, 2014''; and
       (2) in subsection (c), by striking ``June 30, 2014'' and 
     inserting ``September 30, 2014''.
       (b) Extension of Matching for States With No Waiting 
     Week.--Section 5 of the Unemployment Compensation Extension 
     Act of 2008 (Public Law 110-449; 26 U.S.C. 3304 note) is 
     amended by striking ``June 30, 2014'' and inserting 
     ``September 30, 2014''.
       (c) Extension of Modification of Indicators Under the 
     Extended Benefit Program.--Section 203 of the Federal-State 
     Extended Unemployment Compensation Act of 1970 (26 U.S.C. 
     3304 note) is amended--
       (1) in subsection (d), by striking ``December 31, 2013'' 
     and inserting ``March 31, 2014''; and
       (2) in subsection (f)(2), by striking ``December 31, 2013'' 
     and inserting ``March 31, 2014''.
       (d) Effective Date.--The amendments made by this section 
     shall take effect as if included in the enactment of the 
     American Taxpayer Relief Act of 2012 (Public Law 112-240).

     SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES AND 
                   REEMPLOYMENT AND ELIGIBILITY ASSESSMENT 
                   ACTIVITIES.

       (a) In General.--Section 4004(c)(2)(A) of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended by striking ``through fiscal year 2014'' and 
     inserting ``through the first quarter of fiscal year 2015''.
       (b) Effective Date.--The amendments made by this section 
     shall take effect as if included in the enactment of the 
     American Taxpayer Relief Act of 2012 (Public Law 112-240).

     SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE 
                   RAILROAD UNEMPLOYMENT INSURANCE ACT.

       (a) Extension.--Section 2(c)(2)(D)(iii) of the Railroad 
     Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)(iii)) is 
     amended--
       (1) by striking ``June 30, 2013'' and inserting ``September 
     30, 2013''; and
       (2) by striking ``December 31, 2013'' and inserting ``March 
     31, 2014''.
       (b) Clarification on Authority To Use Funds.--Funds 
     appropriated under either the first or second sentence of 
     clause (iv) of section 2(c)(2)(D) of the Railroad 
     Unemployment Insurance Act shall be available to cover the 
     cost of additional extended unemployment benefits provided 
     under such section 2(c)(2)(D) by reason of the amendments 
     made by subsection (a) as well as to cover the cost of such 
     benefits provided under such section 2(c)(2)(D), as in effect 
     on the day before the date of enactment of this Act.
       (c) Funding for Administration.--Out of any funds in the 
     Treasury not otherwise appropriated, there are appropriated 
     to the Railroad Retirement Board $62,500 for administrative 
     expenses associated with the payment of additional extended 
     unemployment benefits provided under section 2(c)(2)(D) of 
     the Railroad Unemployment Insurance Act by reason of the 
     amendments made by subsection (a), to remain available until 
     expended.

     SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM AGREEMENTS.

       (a) Flexibility.--
       (1) In general.--Subsection (g) of section 4001 of the 
     Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 
     U.S.C. 3304 note) shall not apply with respect to a State 
     that has enacted a law before December 1, 2013, that, upon 
     taking effect, would violate such subsection.
       (2) Effective date.--Paragraph (1) is effective with 
     respect to weeks of unemployment beginning on or after 
     December 29, 2013.
       (b) Permitting a Subsequent Agreement.--Nothing in title IV 
     of the Supplemental Appropriations Act, 2008 (Public Law 110-
     252; 26 U.S.C. 3304 note) shall preclude a State whose 
     agreement under such title was terminated from entering into 
     a subsequent agreement under such title on or after the date 
     of the enactment of this Act if the

[[Page 2690]]

     State, taking into account the application of subsection (a), 
     would otherwise meet the requirements for an agreement under 
     such title.

     SEC. 7. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT OF 
                   2013.

       Section 403 of the Bipartisan Budget Act of 2013 (Public 
     Law 113-67) is repealed as of the date of the enactment of 
     such Act.

     SEC. 8. REDUCTION IN BENEFITS BASED ON RECEIPT OF 
                   UNEMPLOYMENT COMPENSATION.

       (a) In General.--Title II of the Social Security Act (42 
     U.S.C. 401 et seq.) is amended by inserting after section 224 
     the following new section:


 ``reduction in benefits based on receipt of unemployment compensation

       ``Sec. 224A  (a)(1) If for any month prior to the month in 
     which an individual attains retirement age (as defined in 
     section 216(l)(1))--
       ``(A) such individual is entitled to benefits under section 
     223, and
       ``(B) such individual is entitled for such month to 
     unemployment compensation,

     the total of the individual's benefits under section 223 for 
     such month and of any benefits under section 202 for such 
     month based on the individual's wages and self-employment 
     income shall be reduced (but not below zero) by the total 
     amount of unemployment compensation received by such 
     individual for such month.
       ``(2) The reduction of benefits under paragraph (1) shall 
     also apply to any past-due benefits under section 223 for any 
     month in which the individual was entitled to--
       ``(A) benefits under such section, and
       ``(B) unemployment compensation.
       ``(3) The reduction of benefits under paragraph (1) shall 
     not apply to any benefits under section 223 for any month, or 
     any benefits under section 202 for such month based on the 
     individual's wages and self-employment income for such month, 
     if the individual is entitled for such month to unemployment 
     compensation following a period of trial work (as described 
     in section 222(c)(1), participation in the Ticket to Work and 
     Self-Sufficiency Program established under section 1148, or 
     participation in any other program that is designed to 
     encourage an individual entitled to benefits under section 
     223 or 202 to work.
       ``(b) If any unemployment compensation is payable to an 
     individual on other than a monthly basis (including a benefit 
     payable as a lump sum to the extent that it is a commutation 
     of, or a substitute for, such periodic compensation), the 
     reduction under this section shall be made at such time or 
     times and in such amounts as the Commissioner of Social 
     Security (referred to in this section as the `Commissioner') 
     determines will approximate as nearly as practicable the 
     reduction prescribed by subsection (a).
       ``(c) Reduction of benefits under this section shall be 
     made after any applicable reductions under section 203(a) and 
     section 224, but before any other applicable deductions under 
     section 203.
       ``(d)(1) Subject to paragraph (2), if the Commissioner 
     determines that an individual may be eligible for 
     unemployment compensation which would give rise to a 
     reduction of benefits under this section, the Commissioner 
     may require, as a condition of certification for payment of 
     any benefits under section 223 to any individual for any 
     month and of any benefits under section 202 for such month 
     based on such individual's wages and self-employment income, 
     that such individual certify--
       ``(A) whether the individual has filed or intends to file 
     any claim for unemployment compensation, and
       ``(B) if the individual has filed a claim, whether there 
     has been a decision on such claim.
       ``(2) For purposes of paragraph (1), the Commissioner may, 
     in the absence of evidence to the contrary, rely upon a 
     certification by the individual that the individual has not 
     filed and does not intend to file such a claim, or that the 
     individual has so filed and no final decision thereon has 
     been made, in certifying benefits for payment pursuant to 
     section 205(i).
       ``(e) Whenever a reduction in total benefits based on an 
     individual's wages and self-employment income is made under 
     this section for any month, each benefit, except the 
     disability insurance benefit, shall first be proportionately 
     decreased, and any excess of such reduction over the sum of 
     all such benefits other than the disability insurance benefit 
     shall then be applied to such disability insurance benefit.
       ``(f)(1) Notwithstanding any other provision of law, the 
     head of any Federal agency shall provide such information 
     within its possession as the Commissioner may require for 
     purposes of making a timely determination of the amount of 
     the reduction, if any, required by this section in benefits 
     payable under this title, or verifying other information 
     necessary in carrying out the provisions of this section.
       ``(2) The Commissioner is authorized to enter into 
     agreements with States, political subdivisions, and other 
     organizations that administer unemployment compensation, in 
     order to obtain such information as the Commissioner may 
     require to carry out the provisions of this section.
       ``(g) For purposes of this section, the term `unemployment 
     compensation' has the meaning given that term in section 
     85(b) of the Internal Revenue Code of 1986, and the total 
     amount of unemployment compensation to which an individual is 
     entitled shall be determined prior to any applicable 
     reduction under State law based on the receipt of benefits 
     under section 202 or 223.''.
       (b) Conforming Amendment.--Section 224(a) of the Social 
     Security Act (42 U.S.C. 424a(a)) is amended, in the matter 
     preceding paragraph (1), by striking ``the age of 65'' and 
     inserting ``retirement age (as defined in section 
     216(l)(1))''.
       (c) Effective Date.--The amendments made by subsections (a) 
     and (b) shall apply to benefits payable for months beginning 
     on or after the date that is 12 months after the date of 
     enactment of this section.

     SEC. 9. REDUCTION OF NONMEDICARE, NONDEFENSE DIRECT SPENDING.

       Section 251A of the Balanced Budget and Emergency Deficit 
     Control Act of 1985 (2 U.S.C. 901a) is amended by adding at 
     the end the following:
       ``(11) Additional reduction of nonmedicare, nondefense 
     direct spending.--
       ``(A) In general.--For each of fiscal years 2015 through 
     2023, in addition to the reduction in direct spending under 
     paragraph (6), on the date specified in paragraph (2), OMB 
     shall prepare and the President shall order a sequestration, 
     effective upon issuance, reducing the spending described in 
     subparagraph (B) by the uniform percentage necessary to 
     reduce such spending for the fiscal year by $1,333,000,000.
       ``(B) Spending covered.--The spending described in this 
     subparagraph is spending that is--
       ``(i) nonexempt direct spending;
       ``(ii) not spending for the Medicare programs specified in 
     section 256(d); and
       ``(iii) within the revised nonsecurity category.''.
                                 ______
                                 
  SA 2728. Mrs. SHAHEEN submitted an amendment intended to be proposed 
to amendment SA 2714 proposed by Mr. Reid (for Mr. Reed) to the bill S. 
1845, to provide for the extension of certain unemployment benefits, 
and for other purposes; which was ordered to lie on the table; as 
follows:

       At the appropriate place, add the following:

     SEC. 7. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT OF 
                   2013.

       Section 403 of the Bipartisan Budget Act of 2013 is 
     repealed as of the date of the enactment of such Act.

     SEC. 8. TREATMENT OF FOREIGN CORPORATIONS MANAGED AND 
                   CONTROLLED IN THE UNITED STATES AS DOMESTIC 
                   CORPORATIONS.

       (a) In General.--Section 7701 of the Internal Revenue Code 
     of 1986 is amended by redesignating subsection (p) as 
     subsection (q) and by inserting after subsection (o) the 
     following new subsection:
       ``(p) Certain Corporations Managed and Controlled in the 
     United States Treated as Domestic for Income Tax.--
       ``(1) In general.--Notwithstanding subsection (a)(4), in 
     the case of a corporation described in paragraph (2) if--
       ``(A) the corporation would not otherwise be treated as a 
     domestic corporation for purposes of this title, but
       ``(B) the management and control of the corporation occurs, 
     directly or indirectly, primarily within the United States,

     then, solely for purposes of chapter 1 (and any other 
     provision of this title relating to chapter 1), the 
     corporation shall be treated as a domestic corporation.
       ``(2) Corporation described.--
       ``(A) In general.--A corporation is described in this 
     paragraph if--
       ``(i) the stock of such corporation is regularly traded on 
     an established securities market, or
       ``(ii) the aggregate gross assets of such corporation (or 
     any predecessor thereof), including assets under management 
     for investors, whether held directly or indirectly, at any 
     time during the taxable year or any preceding taxable year is 
     $50,000,000 or more.
       ``(B) General exception.--A corporation shall not be 
     treated as described in this paragraph if--
       ``(i) such corporation was treated as a corporation 
     described in this paragraph in a preceding taxable year,
       ``(ii) such corporation--

       ``(I) is not regularly traded on an established securities 
     market, and
       ``(II) has, and is reasonably expected to continue to have, 
     aggregate gross assets (including assets under management for 
     investors, whether held directly or indirectly) of less than 
     $50,000,000, and

       ``(iii) the Secretary grants a waiver to such corporation 
     under this subparagraph.
       ``(3) Management and control.--
       ``(A) In general.--The Secretary shall prescribe 
     regulations for purposes of determining cases in which the 
     management and control of a corporation is to be treated as 
     occurring primarily within the United States.
       ``(B) Executive officers and senior management.--Such 
     regulations shall provide that--

[[Page 2691]]

       ``(i) the management and control of a corporation shall be 
     treated as occurring primarily within the United States if 
     substantially all of the executive officers and senior 
     management of the corporation who exercise day-to-day 
     responsibility for making decisions involving strategic, 
     financial, and operational policies of the corporation are 
     located primarily within the United States, and
       ``(ii) individuals who are not executive officers and 
     senior management of the corporation (including individuals 
     who are officers or employees of other corporations in the 
     same chain of corporations as the corporation) shall be 
     treated as executive officers and senior management if such 
     individuals exercise the day-to-day responsibilities of the 
     corporation described in clause (i).
       ``(C) Corporations primarily holding investment assets.--
     Such regulations shall also provide that the management and 
     control of a corporation shall be treated as occurring 
     primarily within the United States if--
       ``(i) the assets of such corporation (directly or 
     indirectly) consist primarily of assets being managed on 
     behalf of investors, and
       ``(ii) decisions about how to invest the assets are made in 
     the United States.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning on or after the date 
     which is 2 years after the date of the enactment of this Act, 
     whether or not regulations are issued under section 
     7701(p)(3) of the Internal Revenue Code of 1986, as added by 
     this section.
                                 ______
                                 
  SA 2729. Mr. REID (for Mr. Rockefeller (for himself, Mr. Begich, Mr. 
Thune, and Mr. Bennet)) proposed an amendment to the resolution S. Res. 
289, expressing the sense of the Senate that ambush marketing adversely 
affects the United States Olympic and Paralympic teams; as follows:

       Strike paragraphs (1) and (2) of the resolving clause and 
     insert the following:
       (1) official sponsor support is critical to the success of 
     Team USA at all international competitions; and
       (2) ambush marketing adversely affects the United States 
     Olympic and Paralympic teams and their ability to attract and 
     retain corporate sponsorships.
                                 ______
                                 
  SA 2730. Mr. REID (for Mr. Rockefeller (for himself, Mr. Begich, Mr. 
Thune, and Mr. Bennet)) proposed an amendment to the resolution S. Res. 
289, expressing the sense of the Senate that ambush marketing adversely 
affects the United States Olympic and Paralympic teams; as follows:

       In the fifth whereas clause of the preamble, strike 
     ``assure that the United States has the best Olympic teams'' 
     and insert ``ensure that the United States has the best 
     Olympic and Paralympic teams''.
       In the sixth whereas clause of the preamble, strike ``in 
     ambush marketing as a marketing strategy, affiliating 
     themselves with the Olympic and Paralympic Games without 
     becoming sponsors of Team USA'' and insert ``in marketing 
     strategies that appear to affiliate themselves with the 
     Olympic and Paralympic Games without becoming official 
     sponsors of Team USA''.
       In the seventh whereas clause of the preamble, strike 
     ``ambush marketing harms the United States Olympic and 
     Paralympic teams, undermines sponsorship activities, and 
     gives ambush marketers an unfair and unethical advantage over 
     entities that officially sponsor and provide funding for the 
     elite athletes of the United States'' and insert ``any ambush 
     marketing in violation of the Lanham Act (15 U.S.C. 1051 et 
     seq.) undermines sponsorship activities and creates consumer 
     confusion around official Olympic and Paralympic sponsors''.
       In the eighth whereas clause of the preamble, strike 
     ``efforts to prevent ambush marketing have enjoyed limited 
     success as the strategies used by ambush marketers continue 
     to multiply'' and insert ``ambush marketing impedes the goals 
     of the Ted Stevens Olympic and Amateur Sports Act (36 U.S.C. 
     220501 et seq.) to fund the United States Olympic and 
     Paralympic teams through official sponsorships''.
                                 ______
                                 
  SA 2731. Mr. REID (for Mr. Rockefeller (for himself, Mr. Begich, Mr. 
Thune, and Mr. Bennet)) proposed an amendment to the resolution S. Res. 
289, expressing the sense of the Senate that ambush marketing adversely 
affects the United States Olympic and Paralympic teams; as follows:

       Amend the title so as to read: ``Expressing the sense of 
     the Senate that ambush marketing adversely affects the United 
     States Olympic and Paralympic teams.''.

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