[Congressional Record (Bound Edition), Volume 160 (2014), Part 2]
[Senate]
[Pages 2804-2809]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2733. Mr. PAUL submitted an amendment intended to be proposed by 
him to the bill S. 1963, to repeal section 403 of the Bipartisan Budget 
Act of 2013; which was ordered to lie on the table; as follows:

       On page 1, strike lines 5 through 7 and insert the 
     following:
       (a) 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     Bipartisan Budget Act of 2013 is repealed as of the date of 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.
       (b) Conforming Amendment.--Title X of the Department of 
     Defense Appropriations Act, 2014 (division C of Public Law 
     113-76) is hereby repealed.

     SEC. 2. LIMITATIONS ON FOREIGN ASSISTANCE.

       (a) Foreign Assistance to the Government of Egypt.--
       (1) Restrictions on assistance under section 7008.--In 
     accordance with section 7008 of the Department of State, 
     Foreign Operations, and Related Programs Act, 2012 (division 
     I of Public Law 112-74; 125 Stat. 1195), the United States 
     Government, including the Department of State, shall refrain 
     from providing to the Government of Egypt the assistance 
     restricted under such section.
       (2) Additional restrictions.--In addition to the 
     restrictions referred to in paragraph (1), the following 
     restrictions shall be in effect with respect to United States 
     assistance to the Government of Egypt:
       (A) Deliveries of defense articles currently slated for 
     transfer to Egyptian Ministry of Defense (MOD) and Ministry 
     of Interior (MOI) shall be suspended until the President 
     certifies to Congress that democratic national elections have 
     taken place in Egypt followed by a peaceful transfer of 
     power.
       (B) Provision of defense services to Egyptian MOD and MOI 
     shall be halted immediately until the President certifies to 
     Congress that democratic national elections have taken place 
     in Egypt followed by a peaceful transfer of power.
       (C) Processing of draft Letters of Offer and Acceptance 
     (LOAs) for future arms sales to Egyptian MOD and MOI entities 
     shall be halted until the President certifies to Congress 
     that democratic national elections have taken place in Egypt 
     followed by a peaceful transfer of power.
       (D) All costs associated with the delays in deliveries and 
     provision of services required under subparagraphs (A) 
     through (C) shall be borne by the Government of Egypt.
       (b) Other Limitations on Foreign Assistance.--

[[Page 2805]]

       (1) Prohibition.--No amounts may be obligated or expended 
     to provide any direct United States assistance, loan 
     guarantee, or debt relief to a Government described under 
     paragraph (2).
       (2) Covered governments.--The Governments referred to in 
     paragraph (1) are as follows:
       (A) The Government of Libya.
       (B) The Government of Pakistan.
       (C) The Government of a host country of a United States 
     diplomatic facility on the list submitted to Congress 
     pursuant to paragraph (3).
       (3) Determination by secretary.--The Secretary of State 
     shall submit to Congress a list of all United States 
     diplomatic facilities attacked, trespassed upon, breached, or 
     attempted to be attacked, trespassed upon, or breached on or 
     after September 1, 2012, not later than 5 days after the date 
     of enactment of this Act and not later than 5 days after any 
     subsequent attack, trespass, breach, or attempt.
       (4) Certification.--Beginning 90 days after the date of the 
     enactment of this Act, the President may certify to Congress 
     that--
       (A) a Government described under paragraph (2)--
       (i) is cooperating or has cooperated fully with 
     investigations into an attack, trespass, breach, or attempted 
     attack, trespass, or breach;
       (ii) has arrested or facilitated the arrest of, and if 
     requested has permitted extradition of, all identifiable 
     persons in such country associated with organizing, planning, 
     or participating in the attack, trespass, breach, or 
     attempted attack, trespass, or breach;
       (iii) is facilitating or has facilitated any security 
     improvements at United States diplomatic facilities, as 
     requested by the United States Government; and
       (iv) is taking or has taken sufficient steps to strengthen 
     and improve reliability of local security in order to prevent 
     any future attack, trespass, or breach; and
       (B) all identifiable persons associated with organizing, 
     planning, or participating in the attack, trespass, breach, 
     or attempted attack, trespass, or breach--
       (i) have been identified by the Federal Bureau of 
     Investigations, the Bureau of Diplomatic Security, or other 
     United States law enforcement entity; and
       (ii) are in United States custody.
       (5) Request to suspend prohibition on foreign assistance.--
     Upon submitting a certification under paragraph (4) with 
     respect to a Government described under paragraph (2), the 
     President may submit a request to Congress to suspend the 
     prohibition on foreign assistance to the Government.
       (c) Effective Date.--This section takes effect on the date 
     of the enactment of this Act and applies with respect to 
     funds made available to any Federal department or agency 
     beginning with fiscal year 2015.

     SEC. 3. AUTHORIZATION TO SELL LAND.

       (a) Authorization.--For each of fiscal years 2014 through 
     2024 or when the authority under this section is terminated 
     in accordance with subsection (d), whichever occurs first, 
     subject to valid existing rights, the Secretary of the 
     Interior or the Secretary of Agriculture, as the case may be, 
     shall offer for competitive sale by auction all right, title, 
     and interest, to the extent provided in subsection (b)(2), in 
     and to the following:
       (1) Eight percent of the Federal land managed by the Bureau 
     of Land Management.
       (2) Eight percent of the National Forest System land.
       (b) Terms and Conditions.--
       (1) Configuration of land.--The Secretary concerned shall 
     configure the land to be sold to maximize marketability or 
     achieve management objectives, and may prescribe such terms 
     and conditions on the land sales authorized by this Act as 
     the Secretary deems in the public interest.
       (2) Mineral rights.--For each fiscal year, the Secretary 
     concerned may include in the sale of land under subsection 
     (a) the mineral rights to such land for not more than 50 
     percent of the total acreage sold under subsection (a) by 
     that Secretary, if the Secretary determines that such 
     inclusion is likely to maximize marketability.
       (c) Proceeds From the Sale of Land.--All proceeds from the 
     sale of land under this section shall be deposited into the 
     Treasury and applied--
       (1) to reduce the annual Federal budget deficit for the 
     fiscal year in which the sums are received, except as 
     provided in paragraph (2); and
       (2) if there is no annual Federal budget deficit for the 
     fiscal year in which the sums are received, to reduce the 
     outstanding Federal debt.
       (d) Termination of Authority.--The authority under this 
     section shall terminate when the proceeds deposited into the 
     Treasury under subsection (c) equal $3,500,000 or at the end 
     of fiscal year 2024, whichever occurs first.
                                 ______
                                 
  SA 2734. Mr. HELLER submitted an amendment intended to be proposed by 
him to the bill S. 1963, to repeal section 403 of the Bipartisan Budget 
Act of 2013; which was ordered to lie on the table; as follows:

       Strike all after the enacting clause and insert the 
     following:

     SECTION 1. REPEAL OF CERTAIN REDUCTIONS MADE BY THE 
                   BIPARTISAN BUDGET ACT OF 2013.

       (a) 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.
       (b) Conforming Amendment.--Title X of the Department of 
     Defense Appropriations Act, 2014 (division C of Public Law 
     113-76) is hereby repealed.

     SEC. 2. 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 $757,000,000.
       ``(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 2735. Mrs. SHAHEEN (for herself, Mr. Blumenthal, Mr. Coons, Ms. 
Hirono, Mr. Udall of Colorado, Mr. Merkley, Mr. Markey, Mr. Manchin, 
Mr. Udall of New Mexico, Mr. Kaine, Ms. Landrieu, Mr. Schatz, Mr. 
Franken, and Mr. Warner) submitted an amendment intended to be proposed 
by her to the bill S. 1963, to repeal section 403 of the Bipartisan 
Budget Act of 2013; which was ordered to lie on the table; as follows:

       At the end, add the following:

     SEC. 2. 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--
       ``(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

[[Page 2806]]

       ``(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 2736. Mr. HOEVEN submitted an amendment intended to be proposed by 
him to the bill S. 1963, to repeal section 403 of the Bipartisan Budget 
Act of 2013; which was ordered to lie on the table; as follows:

       At the end, add the following:

     SEC. 2. EXTENSION OF DIRECT SPENDING REDUCTION FOR FISCAL 
                   YEAR 2024.

       Section 251A(6)(B) of the Balanced Budget and Emergency 
     Deficit Control Act of 1985 (2 U.S.C. 901a(6)(B)) is amended 
     by striking ``and for fiscal year 2023'' and inserting ``, 
     for fiscal year 2023, and for fiscal year 2024''.
                                 ______
                                 
  SA 2737. Mr. LEE submitted an amendment intended to be proposed by 
him to the bill S. 1963, to repeal section 403 of the Bipartisan Budget 
Act of 2013; which was ordered to lie on the table; as follows:

       At the end, add the following:

     SEC. 2. REPEAL OF DEPARTMENT OF DEFENSE GOAL REGARDING USE OF 
                   RENEWABLE ENERGY TO MEET ELECTRICITY NEEDS.

       Section 2911 of title 10, United States Code, is amended by 
     striking subsection (e).
                                 ______
                                 
  SA 2738. Mr. PORTMAN (for himself and Mr. Coats) submitted an 
amendment intended to be proposed by him to the bill S. 1963, to repeal 
section 403 of the Bipartisan Budget Act of 2013; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

        TITLE II--EMERGENCY UNEMPLOYMENT COMPENSATION EXTENSION

     SEC. 201. SHORT TITLE.

       This title may be cited as the ``Emergency Unemployment 
     Compensation Extension Act of 2014''.

     SEC. 202. EXTENSION 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) 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 amendment made by section 202(a) of the Emergency 
     Unemployment Compensation Extension Act of 2014;''.
       (c) 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. 203. 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. 204. 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. 205. 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. 206. 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 State, taking into 
     account the application of subsection (a), would otherwise 
     meet the requirements for an agreement under such title.

     SEC. 207. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS 
                   MILLIONAIRES AND BILLIONAIRES.

       (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) to an individual 
     whose adjusted gross income in the preceding year was equal 
     to or greater than $1,000,000.
       (b) Compliance.--Unemployment Insurance applications shall 
     include a form or procedure for an individual applicant to 
     certify the individual's adjusted gross income was not equal 
     to or greater than $1,000,000 in the preceding year.
       (c) Audits.--The certifications required by subsection (b) 
     shall be auditable by 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 income status of 
     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.

     SEC. 208. FUNDING STABILIZATION.

       (a) Funding Stabilization Under the Internal Revenue 
     Code.--The table in subclause (II) of section 
     430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is 
     amended to read as follows:


------------------------------------------------------------------------
                                    The applicable      The applicable
   ``If the calendar year is:     minimum percentage  maximum percentage
                                          is:                 is:
------------------------------------------------------------------------
2012, 2013, 2014, 2015, or 2016.  90%...............  110%

[[Page 2807]]

 
2017............................  85%...............  115%
2018............................  80%...............  120%
2019............................  75%...............  125%
After 2019......................  70%...............  130%''.
------------------------------------------------------------------------

       (b) Funding Stabilization Under ERISA.--
       (1) In general.--The table in subclause (II) of section 
     303(h)(2)(C)(iv) of the Employee Retirement Income Security 
     Act of 1974 is amended to read as follows:


------------------------------------------------------------------------
                                    The applicable      The applicable
   ``If the calendar year is:     minimum percentage  maximum percentage
                                          is:                 is:
------------------------------------------------------------------------
2012, 2013, 2014, 2015, or 2016.  90%...............  110%
2017............................  85%...............  115%
2018............................  80%...............  120%
2019............................  75%...............  125%
After 2019......................  70%...............  130%''.
------------------------------------------------------------------------

       (2) Conforming amendment.--
       (A) In general.--Clause (ii) of section 101(f)(2)(D) of 
     such Act is amended by striking ``2015'' and inserting 
     ``2019''.
       (B) Statements.--The Secretary of Labor shall modify the 
     statements required under subclauses (I) and (II) of section 
     101(f)(2)(D)(i) of such Act to conform to the amendments made 
     by this section.
       (c) Stabilization Not to Apply for Purposes of Certain 
     Accelerated Benefit Distribution Rules.--
       (1) Internal revenue code of 1986.--The second sentence of 
     paragraph (2) of section 436(d) of the Internal Revenue Code 
     of 1986 is amended by striking ``of such plan'' and inserting 
     ``of such plan (determined by not taking into account any 
     adjustment of segment rates under section 
     430(h)(2)(C)(iv))''.
       (2) Employee retirement income security act of 1974.--The 
     second sentence of subparagraph (B) of section 206(g)(3) of 
     the Employee Retirement Income Security Act of 1974 (29 
     U.S.C. 1056(g)(3)(B)) is amended by striking ``of such plan'' 
     and inserting ``of such plan (determined by not taking into 
     account any adjustment of segment rates under section 
     303(h)(2)(C)(iv))''.
       (3) Effective date.--
       (A) In general.--Except as provided in subparagraph (B), 
     the amendments made by this subsection shall apply to plan 
     years beginning after December 31, 2014.
       (B) Collectively bargained plans.--In the case of a plan 
     maintained pursuant to 1 or more collective bargaining 
     agreements, the amendments made by this subsection shall 
     apply to plan years beginning after December 31, 2015.
       (4) Provisions relating to plan amendments.--
       (A) In general.--If this paragraph applies to any amendment 
     to any plan or annuity contract, such plan or contract shall 
     be treated as being operated in accordance with the terms of 
     the plan during the period described in subparagraph (B)(ii).
       (B) Amendments to which paragraph applies.--
       (i) In general.--This paragraph shall apply to any 
     amendment to any plan or annuity contract which is made--

       (I) pursuant to the amendments made by this subsection, or 
     pursuant to any regulation issued by the Secretary of the 
     Treasury or the Secretary of Labor under any provision as so 
     amended, and
       (II) on or before the last day of the first plan year 
     beginning on or after January 1, 2016, or such later date as 
     the Secretary of the Treasury may prescribe.

       (ii) Conditions.--This subsection shall not apply to any 
     amendment unless, during the period--

       (I) beginning on the date that the amendments made by this 
     subsection or the regulation described in clause (i)(I) takes 
     effect (or in the case of a plan or contract amendment not 
     required by such amendments or such regulation, the effective 
     date specified by the plan), and
       (II) ending on the date described in clause (i)(II) (or, if 
     earlier, the date the plan or contract amendment is adopted),

     the plan or contract is operated as if such plan or contract 
     amendment were in effect, and such plan or contract amendment 
     applies retroactively for such period.
       (C) Anti-cutback relief.--A plan shall not be treated as 
     failing to meet the requirements of section 204(g) of the 
     Employee Retirement Income Security Act of 1974 and section 
     411(d)(6) of the Internal Revenue Code of 1986 solely by 
     reason of a plan amendment to which this paragraph applies.
       (d) Modification of Funding Target Determination Periods.--
       (1) Internal revenue code of 1986.--Clause (i) of section 
     430(h)(2)(B) of the Internal Revenue Code of 1986 is amended 
     by striking ``the first day of the plan year'' and inserting 
     ``the valuation date for the plan year''.
       (2) Employee retirement income security act of 1974.--
     Clause (i) of section 303(h)(2)(B) of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is 
     amended by striking ``the first day of the plan year'' and 
     inserting ``the valuation date for the plan year''.
       (e) Effective Date.--
       (1) In general.--The amendments made by subsections (a), 
     (b), and (d) shall apply with respect to plan years beginning 
     after December 31, 2012.
       (2) Elections.--A plan sponsor may elect not to have the 
     amendments made by subsections (a), (b), and (d) apply to any 
     plan year beginning before January 1, 2014, either (as 
     specified in the election)--
       (A) for all purposes for which such amendments apply, or
       (B) solely for purposes of determining the adjusted funding 
     target attainment percentage under sections 436 of the 
     Internal Revenue Code of 1986 and 206(g) of the Employee 
     Retirement Income Security Act of 1974 for such plan year.

     A plan shall not be treated as failing to meet the 
     requirements of section 204(g) of such Act and section 
     411(d)(6) of such Code solely by reason of an election under 
     this paragraph.

     SEC. 209. 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--

[[Page 2808]]

       ``(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.

     SEC. 210. 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. 211. EXTENSION OF NONMEDICARE, NONDEFENSE DIRECT 
                   SPENDING REDUCTIONS.

       Section 251A(6) of the Balanced Budget and Emergency 
     Deficit Control Act of 1985 (2 U.S.C. 901a(6)) is amended by 
     adding at the end the following:
       ``(D)(i) On the date OMB issues its sequestration preview 
     report for fiscal year 2024, pursuant to section 254(c), the 
     President shall order a sequestration, effective upon 
     issuance such that the percentage reduction for spending 
     described in clause (ii) is the same percent as the 
     percentage reduction for nonexempt direct spending for 
     nondefense functions for fiscal year 2021 calculated under 
     paragraph (4)(B).
       ``(ii) The spending described in this clause 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 2739. Mr. VITTER submitted an amendment intended to be proposed by 
him to the bill S. 1963, to repeal section 403 of the Bipartisan Budget 
Act of 2013; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. MAJOR MEDICAL FACILITY LEASES.

       (a) Authorization.--The Secretary of Veterans Affairs may 
     carry out the following major medical facility leases at the 
     locations specified, and in an amount for each lease not to 
     exceed the amount shown for such location (not including any 
     estimated cancellation costs):
       (1) For a clinical research and pharmacy coordinating 
     center, Albuquerque, New Mexico, an amount not to exceed 
     $9,560,000.
       (2) For a community-based outpatient clinic, Brick, New 
     Jersey, an amount not to exceed $7,280,000.
       (3) For a new primary care and dental clinic annex, 
     Charleston, South Carolina, an amount not to exceed 
     $7,070,250.
       (4) For the Cobb County community-based Outpatient Clinic, 
     Cobb County, Georgia, an amount not to exceed $6,409,000.
       (5) For the Leeward Outpatient Healthcare Access Center, 
     Honolulu, Hawaii, including a co-located clinic with the 
     Department of Defense and the co-location of the Honolulu 
     Regional Office of the Veterans Benefits Administration and 
     the Kapolei Vet Center of the Department of Veterans Affairs, 
     an amount not to exceed $15,887,370.
       (6) For a community-based outpatient clinic, Johnson 
     County, Kansas, an amount not to exceed $2,263,000.
       (7) For a replacement community-based outpatient clinic, 
     Lafayette, Louisiana, an amount not to exceed $2,996,000.
       (8) For a community-based outpatient clinic, Lake Charles, 
     Louisiana, an amount not to exceed $2,626,000.
       (9) For outpatient clinic consolidation, New Port Richey, 
     Florida, an amount not to exceed $11,927,000.
       (10) For an outpatient clinic, Ponce, Puerto Rico, an 
     amount not to exceed $11,535,000.
       (11) For lease consolidation, San Antonio, Texas, an amount 
     not to exceed $19,426,000.
       (12) For a community-based outpatient clinic, San Diego, 
     California, an amount not to exceed $11,946,100.
       (13) For an outpatient clinic, Tyler, Texas, an amount not 
     to exceed $4,327,000.
       (14) For the Errera Community Care Center, West Haven, 
     Connecticut, an amount not to exceed $4,883,000.
       (15) For the Worcester community-based Outpatient Clinic, 
     Worcester, Massachusetts, an amount not to exceed $4,855,000.
       (16) For the expansion of a community-based outpatient 
     clinic, Cape Girardeau, Missouri, an amount not to exceed 
     $4,232,060.
       (17) For a multispecialty clinic, Chattanooga, Tennessee, 
     an amount not to exceed $7,069,000.
       (18) For the expansion of a community-based outpatient 
     clinic, Chico, California, an amount not to exceed 
     $4,534,000.
       (19) For a community-based outpatient clinic, Chula Vista, 
     California, an amount not to exceed $3,714,000.

[[Page 2809]]

       (20) For a new research lease, Hines, Illinois, an amount 
     not to exceed $22,032,000.
       (21) For a replacement research lease, Houston, Texas, an 
     amount not to exceed $6,142,000.
       (22) For a community-based outpatient clinic, Lincoln, 
     Nebraska, an amount not to exceed $7,178,400.
       (23) For a community-based outpatient clinic, Lubbock, 
     Texas, an amount not to exceed $8,554,000.
       (24) For a community-based outpatient clinic consolidation, 
     Myrtle Beach, South Carolina, an amount not to exceed 
     $8,022,000.
       (25) For a community-based outpatient clinic, Phoenix, 
     Arizona, an amount not to exceed $20,757,000.
       (26) For the expansion of a community-based outpatient 
     clinic, Redding, California, an amount not to exceed 
     $8,154,000.
       (27) For the expansion of a community-based outpatient 
     clinic, Tulsa, Oklahoma, an amount not to exceed $13,269,200.
       (b) Budgetary Treatment of Department of Veterans Affairs 
     Major Medical Facilities Leases.--
       (1) Findings.--Congress finds the following:
       (A) Title 31, United States Code, requires the Department 
     of Veterans Affairs to record the full cost of its 
     contractual obligation against funds available at the time a 
     contract is executed.
       (B) Office of Management and Budget Circular A-11 provides 
     guidance to agencies in meeting the statutory requirements 
     under title 31, United States Code, with respect to leases.
       (C) For operating leases, Office of Management and Budget 
     Circular A-11 requires the Department of Veterans Affairs to 
     record up-front budget authority in an ``amount equal to 
     total payments under the full term of the lease or [an] 
     amount sufficient to cover first year lease payments plus 
     cancellation costs''.
       (2) Requirement for obligation of full cost.--Subject to 
     the availability of appropriations provided in advance, in 
     exercising the authority of the Secretary of Veterans Affairs 
     to enter into leases under subsection (a), the Secretary 
     shall record, pursuant to section 1501 of title 31, United 
     States Code, as the full cost of the contractual obligation 
     at the time a contract is executed, either--
       (A) an amount equal to total payments under the full term 
     of the lease; or
       (B) if the lease specifies payments to be made in the event 
     the lease is terminated before the full term of the lease, an 
     amount sufficient to cover the first year lease payments plus 
     the specified cancellation costs.
       (3) Transparency.--
       (A) Compliance.--Subsection (b) of section 8104 of title 
     38, United States Code, is amended by adding at the end the 
     following new paragraph:
       ``(7) In the case of a prospectus proposing funding for a 
     major medical facility lease, a detailed analysis of how the 
     lease is expected to comply with Office of Management and 
     Budget Circular A-11 and section 1341 of title 31 (commonly 
     referred to as the `Anti-Deficiency Act'). Any such analysis 
     shall include the following:
       ``(A) An analysis of the classification of the lease as a 
     `lease-purchase', `capital lease', or `operating lease' as 
     those terms are defined in Office of Management and Budget 
     Circular A-11.
       ``(B) An analysis of the obligation of budgetary resources 
     associated with the lease.
       ``(C) An analysis of the methodology used in determining 
     the asset cost, fair market value, and cancellation costs of 
     the lease.''.
       (B) Submittal to congress.--Such section 8104 is further 
     amended by adding at the end the following new subsection:
       ``(h)(1) Not later than 30 days before entering into a 
     major medical facility lease, the Secretary shall submit to 
     the Committee on Veterans' Affairs of the Senate and the 
     Committee on Veterans' Affairs of the House of 
     Representatives--
       ``(A) notice of the intention of the Secretary to enter 
     into the lease;
       ``(B) a copy of the proposed lease;
       ``(C) a description and analysis of any differences between 
     the prospectus submitted pursuant to subsection (b) and the 
     proposed lease; and
       ``(D) a scoring analysis demonstrating that the proposed 
     lease fully complies with Office of Management and Budget 
     Circular A-11.
       ``(2) Each committee described in paragraph (1) shall 
     ensure that any information submitted to the committee under 
     such paragraph is treated by the committee with the same 
     level of confidentiality as is required of the Secretary by 
     law and subject to the same statutory penalties for 
     unauthorized disclosure or use to which the Secretary is 
     subject.
       ``(3) Not later than 30 days after entering into a major 
     medical facility lease, the Secretary shall submit to each 
     committee described in paragraph (1) a report on any material 
     differences between the lease that was entered into and the 
     proposed lease described under such paragraph, including how 
     the lease that was entered into changes the previously 
     submitted scoring analysis described in subparagraph (D) of 
     such paragraph.''.
       (4) Rule of construction.--Nothing in this subsection, or 
     the amendments made by this subsection, shall be construed to 
     relieve the Department of Veterans Affairs from any statutory 
     or regulatory obligations or requirements existing prior to 
     the date of the enactment of this Act.

     SEC. ___. ELIGIBILITY FOR CHILD TAX CREDIT.

       (a) In General.--Subsection (e) of section 24 of the 
     Internal Revenue Code of 1986 is amended by striking ``under 
     this section to a taxpayer'' and all that follows and 
     inserting ``under this section to any taxpayer unless--
       ``(1) such taxpayer includes the taxpayer's valid 
     identification number (as defined in section 6428(h)(2)) on 
     the return of tax for the taxable year, and
       ``(2) with respect to any qualifying child, the taxpayer 
     includes the name and taxpayer identification number of such 
     qualifying child on such return of tax.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.
                                 ______
                                 
  SA 2740. Mr. REID (for Mr. Begich) proposed an amendment to the bill 
S. 1068, to reauthorize and amend the National Oceanic and Atmospheric 
Administration Commissioned Officer Corps Act of 2002, and for other 
purposes; as follows:

       At the end of title IV, add the following:

     SEC. 412. TREATMENT OF COMMISSION IN COMMISSIONED OFFICER 
                   CORPS AS EMPLOYMENT IN NATIONAL OCEANIC AND 
                   ATMOSPHERIC ADMINISTRATION FOR PURPOSES OF 
                   CERTAIN HIRING DECISIONS.

       (a) In General.--Subtitle E (33 U.S.C. 3071 et seq.), as 
     amended by this title, is further amended by adding at the 
     end the following:

     ``SEC. 269A. TREATMENT OF COMMISSION IN COMMISSIONED OFFICER 
                   CORPS AS EMPLOYMENT IN ADMINISTRATION FOR 
                   PURPOSES OF CERTAIN HIRING DECISIONS.

       ``(a) In General.--In any case in which the Secretary 
     accepts an application for a position of employment with the 
     Administration and limits consideration of applications for 
     such position to applications submitted by individuals 
     serving in a career or career-conditional position in the 
     competitive service within the Administration, the Secretary 
     shall deem an officer who has served as an officer in the 
     commissioned officer corps for at least 3 years to be serving 
     in a career or career-conditional position in the competitive 
     service within the Administration for purposes of such 
     limitation.
       ``(b) Career Appointments.--If the Secretary selects an 
     application submitted by an officer described in subsection 
     (a) for a position described in such subsection, the 
     Secretary shall give such officer a career or career-
     conditional appointment in the competitive service, as 
     appropriate.
       ``(c) Competitive Service Defined.--In this section, the 
     term `competitive service' has the meaning given the term in 
     section 2102 of title 5, United States Code.''.
       (b) Clerical Amendment.--The table of sections in section 1 
     of the Act entitled ``An Act to authorize the Hydrographic 
     Service Improvement Act of 1998, and for other purposes'' 
     (Public Law 107-372) is amended by inserting after the item 
     relating to section 269, as added by this title, the 
     following new item:

``Sec. 269A. Treatment of commission in commissioned officer corps as 
              employment in Administration for purposes of certain 
              hiring decisions.''.

                          ____________________