[Congressional Record (Bound Edition), Volume 160 (2014), Part 4]
[Senate]
[Pages 5118-5123]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2874. Mr. REID (for Mr. Reed (for himself, Mr. Heller, Mr. 
Merkley, Ms. Collins, Mr. Booker, Mr. Portman, Mr. Brown, Ms. 
Murkowski, Mr. Durbin, and Mr. Kirk)) proposed an amendment to the bill 
H.R. 3979, to amend the Internal Revenue Code of 1986 to ensure that 
emergency services volunteers are not taken into account as employees 
under the shared responsibility requirements contained in the Patient 
Protection and Affordable Care Act; as follows:

       Strike all after the first word and 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 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. Ending unemployment payments to jobless millionaires and 
              billionaires.
Sec. 8. GAO study on the use of work suitability requirements in 
              unemployment insurance programs.
Sec. 9. Funding stabilization.
Sec. 10. Prepayment of certain PBGC premiums.
Sec. 11. Extension of customs user fees.
Sec. 12. Emergency services, government, and certain nonprofit 
              volunteers.

[[Page 5119]]



     SEC. 2. 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 ``June 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 2(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. 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 ``May 31, 2014''; and
       (2) in subsection (c), by striking ``June 30, 2014'' and 
     inserting ``November 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 
     ``November 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 ``May 31, 2014''; and
       (2) in subsection (f)(2), by striking ``December 31, 2013'' 
     and inserting ``May 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) Extension.--
       (1) 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 five months of fiscal year 
     2015''.
       (2) Effective date.--The amendment made by this subsection 
     shall take effect as if included in the enactment of the 
     American Taxpayer Relief Act of 2012 (Public Law 112-240).
       (b) Timing for Services and Activities.--
       (1) In general.--Section 4001(i)(1)(A) of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended by adding at the end the following new 
     sentence:

     ``At a minimum, such reemployment services and reemployment 
     and eligibility assessment activities shall be provided to an 
     individual within a time period (determined appropriate by 
     the Secretary) after the date the individual begins to 
     receive amounts under section 4002(b) (first tier benefits) 
     and, if applicable, again within a time period (determined 
     appropriate by the Secretary) after the date the individual 
     begins to receive amounts under section 4002(d) (third tier 
     benefits).''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply on and after the date of the enactment of this 
     Act.
       (c) Purposes of Services and Activities.--The purposes of 
     the reemployment services and reemployment and eligibility 
     assessment activities under section 4001(i) of the 
     Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 
     U.S.C. 3304 note) are--
       (1) to better link the unemployed with the overall 
     workforce system by bringing individuals receiving 
     unemployment insurance benefits in for personalized 
     assessments and referrals to reemployment services; and
       (2) to provide individuals receiving unemployment insurance 
     benefits with early access to specific strategies that can 
     help get them back into the workforce faster, including 
     through--
       (A) the development of a reemployment plan;
       (B) the provision of access to relevant labor market 
     information;
       (C) the provision of access to information about industry-
     recognized credentials that are regionally relevant or 
     nationally portable;
       (D) the provision of referrals to reemployment services and 
     training; and
       (E) an assessment of the individual's on-going eligibility 
     for unemployment insurance benefits.

     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 ``November 
     30, 2013''; and
       (2) by striking ``December 31, 2013'' and inserting ``May 
     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 $105,000 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 State, taking into 
     account the application of subsection (a), would otherwise 
     meet the requirements for an agreement under such title.

     SEC. 7. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS MILLIONAIRES 
                   AND BILLIONAIRES.

       (a) Prohibition.--Notwithstanding any other provision of 
     law, no Federal funds may be used for payments of 
     unemployment compensation under the emergency unemployment 
     compensation program under title IV of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) 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 whether or not 
     the prohibition under subsection (a) applies with respect to 
     an individual.
       (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. 8. GAO STUDY ON THE USE OF WORK SUITABILITY REQUIREMENTS 
                   IN UNEMPLOYMENT INSURANCE PROGRAMS.

       (a) Study.--The Comptroller General of the United States 
     shall conduct a study on the use of work suitability 
     requirements to strengthen requirements to ensure that 
     unemployment insurance benefits are being provided to 
     individuals who are actively looking for work and who truly 
     want to return to the labor force. Such study shall include 
     an analysis of--
       (1) how work suitability requirements work under both State 
     and Federal unemployment insurance programs; and
       (2) how to incorporate and improve such requirements under 
     Federal unemployment insurance programs; and
       (3) other items determined appropriate by the Comptroller 
     General.
       (b) Briefing.--Not later than 90 days after the date of the 
     enactment of this Act, the Comptroller General of the United 
     States shall brief Congress on the ongoing study required 
     under subsection (a). Such briefing shall include preliminary 
     recommendations for such legislation and administrative 
     action as the Comptroller General determines appropriate.

     SEC. 9. 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:


[[Page 5120]]



----------------------------------------------------------------------------------------------------------------
                                            The applicable minimum
      ``If the calendar year is:                percentage is:           The applicable maximum percentage is:
----------------------------------------------------------------------------------------------------------------
2012, 2013, 2014, 2015, 2016, or 2017.  90%..........................  110%
2018..................................  85%..........................  115%
2019..................................  80%..........................  120%
2020..................................  75%..........................  125%
After 2020............................  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 minimum
      ``If the calendar year is:                percentage is:           The applicable maximum percentage is:
----------------------------------------------------------------------------------------------------------------
2012, 2013, 2014, 2015, 2016, or 2017.  90%..........................  110%
2018..................................  85%..........................  115%
2019..................................  80%..........................  120%
2020..................................  75%..........................  125%
After 2020............................  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 
     ``2020''.
       (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. 10. PREPAYMENT OF CERTAIN PBGC PREMIUMS.

       (a) In General.--Section 4007 of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1307) is amended by 
     adding at the end the following new subsection:
       ``(f) Election to Prepay Flat Dollar Premiums.--
       ``(1) In general.--The designated payor may elect to prepay 
     during any plan year the premiums due under clause (i) or 
     (v), whichever is applicable, of section 4006(a)(3)(A) for 
     the number of consecutive subsequent plan years (not greater 
     than 5) specified in the election.
       ``(2) Amount of prepayment.--
       ``(A) In general.--The amount of the prepayment for any 
     subsequent plan year under paragraph (1) shall be equal to 
     the amount of the premium determined under clause (i) or (v), 
     whichever is applicable, of section 4006(a)(3)(A) for the 
     plan year in which the prepayment is made.
       ``(B) Additional participants.--If there is an increase in 
     the number of participants in the plan during any plan year 
     with respect to which a prepayment has been made, the 
     designated payor shall pay a premium for such additional 
     participants at the premium rate in effect under clause (i) 
     or (v), whichever is applicable, of section 4006(a)(3)(A) for 
     such plan year. No credit or other refund shall be granted in 
     the case of a plan that has a decrease in number of 
     participants during a plan year with respect to which a 
     prepayment has been made.
       ``(C) Coordination with premium for unfunded vested 
     benefits.--The amount of the premium determined under section 
     4006(a)(3)(A)(i) for the purpose of determining the 
     prepayment amount for any plan year shall be determined 
     without regard to the increase in such premium under section 
     4006(a)(3)(E). Such increase shall be paid in the same amount 
     and at the same time as it would otherwise be paid without 
     regard to this subsection.
       ``(3) Election.--The election under this subsection shall 
     be made at such time and in such manner as the corporation 
     may prescribe.''.
       (b) Conforming Amendment.--The second sentence of 
     subsection (a) of section 4007 of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1307) is amended by 
     striking ``Premiums'' and inserting ``Except as provided in 
     subsection (f), premiums''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to plan years beginning after the date of the 
     enactment of this Act.

[[Page 5121]]



     SEC. 11. EXTENSION OF CUSTOMS USER FEES.

       Section 13031(j)(3) of the Consolidated Omnibus Budget 
     Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
       (1) in subparagraph (A), by striking ``September 30, 2023'' 
     and inserting ``September 30, 2024''; and
       (2) in subparagraph (B)(i), by striking ``September 30, 
     2023'' and inserting ``September 30, 2024''.

     SEC. 12. EMERGENCY SERVICES, GOVERNMENT, AND CERTAIN 
                   NONPROFIT VOLUNTEERS.

       (a) In General.--Section 4980H(c) of the Internal Revenue 
     Code of 1986 is amended by redesignating paragraphs (5), (6), 
     and (7) as paragraphs (6), (7), and (8), respectively, and by 
     inserting after paragraph (4) the following new paragraph:
       ``(5) Special rules for certain emergency services, 
     government, and nonprofit volunteers.--
       ``(A) Emergency services volunteers.--Qualified services 
     rendered as a bona fide volunteer to an eligible employer 
     shall not be taken into account under this section as service 
     provided by an employee. For purposes of the preceding 
     sentence, the terms `qualified services', `bona fide 
     volunteer', and `eligible employer' shall have the respective 
     meanings given such terms under section 457(e).
       ``(B) Certain other government and nonprofit volunteers.--
       ``(i) In general.--Services rendered as a bona fide 
     volunteer to a specified employer shall not be taken into 
     account under this section as service provided by an 
     employee.
       ``(ii) Bona fide volunteer.--For purposes of this 
     subparagraph, the term `bona fide volunteer' means an 
     employee of a specified employer whose only compensation from 
     such employer is in the form of--

       ``(I) reimbursement for (or reasonable allowance for) 
     reasonable expenses incurred in the performance of services 
     by volunteers, or
       ``(II) reasonable benefits (including length of service 
     awards), and nominal fees, customarily paid by similar 
     entities in connection with the performance of services by 
     volunteers.

       ``(iii) Specified employer.--For purposes of this 
     subparagraph, the term `specified employer' means--

       ``(I) any government entity, and
       ``(II) any organization described in section 501(c) and 
     exempt from tax under section 501(a).

       ``(iv) Coordination with subparagraph (A).--This 
     subparagraph shall not fail to apply with respect to services 
     merely because such services are qualified services (as 
     defined in section 457(e)(11)(C)).''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to months beginning after December 31, 2013.
                                 ______
                                 
  SA 2875. Mr. REID proposed an amendment to amendment SA 2874 proposed 
by Mr. Reid (for Mr. Reed (for himself, Mr. Heller, Mr. Merkley, Ms. 
Collins, Mr. Booker, Mr. Portman, Mr. Brown, Ms. Murkowski, Mr. Durbin, 
and Mr. Kirk)) to the bill H.R. 3979, to amend the Internal Revenue 
Code of 1986 to ensure that emergency services volunteers are not taken 
into account as employees under the shared responsibility requirements 
contained in the Patient Protection and Affordable Care Act; as 
follows:

       At the end, add the following:
       This Act shall become effective 1 day after enactment.
                                 ______
                                 
  SA 2876. Mr. REID proposed an amendment to amendment SA 2875 proposed 
by Mr. Reid to the amendment SA 2874 proposed by Mr. Reid (for Mr. Reed 
(for himself, Mr. Heller, Mr. Merkley, Ms. Collins, Mr. Booker, Mr. 
Portman, Mr. Brown, Ms. Murkowski, Mr. Durbin, and Mr. Kirk)) to the 
bill H.R. 3979, to amend the Internal Revenue Code of 1986 to ensure 
that emergency services volunteers are not taken into account as 
employees under the shared responsibility requirements contained in the 
Patient Protection and Affordable Care Act; as follows:

       In the amendment, strike ``1 day'' and insert ``2 days''.
                                 ______
                                 
  SA 2877. Mr. REID proposed an amendment to the bill H.R. 3979, to 
amend the Internal Revenue Code of 1986 to ensure that emergency 
services volunteers are not taken into account as employees under the 
shared responsibility requirements contained in the Patient Protection 
and Affordable Care Act; as follows:

       At the end, add the following:
       This Act shall become effective 3 days after enactment.
                                 ______
                                 
  SA 2878. Mr. REID proposed an amendment to amendment SA 2877 proposed 
by Mr. Reid to the bill H.R. 3979, to amend the Internal Revenue Code 
of 1986 to ensure that emergency services volunteers are not taken into 
account as employees under the shared responsibility requirements 
contained in the Patient Protection and Affordable Care Act; as 
follows:

       In the amendment, strike ``3 days'' and insert ``4 days''.
                                 ______
                                 
  SA 2879. Mr. REID proposed an amendment to the bill H.R. 3979, to 
amend the Internal Revenue Code of 1986 to ensure that emergency 
services volunteers are not taken into account as employees under the 
shared responsibility requirements contained in the Patient Protection 
and Affordable Care Act; as follows:

       At the end, add the following:
       This Act shall become effective 4 days after enactment.
                                 ______
                                 
  SA 2880. Mr. REID proposed an amendment to amendment SA 2879 proposed 
by Mr. Reid to the bill H.R. 3979, to amend the Internal Revenue Code 
of 1986 to ensure that emergency services volunteers are not taken into 
account as employees under the shared responsibility requirements 
contained in the Patient Protection and Affordable Care Act; as 
follows:

       In the amendment, strike ``4 days'' and insert ``5 days''.
                                 ______
                                 
  SA 2881. Mr. REID proposed an amendment to amendment SA 2880 proposed 
by Mr. Reid to the amendment SA 2879 proposed by Mr. Reid to the bill 
H.R. 3979, to amend the Internal Revenue Code of 1986 to ensure that 
emergency services volunteers are not taken into account as employees 
under the shared responsibility requirements contained in the Patient 
Protection and Affordable Care Act; as follows:

       In the amendment, strike ``5 days'' and insert ``6 days''.
                                 ______
                                 
  SA 2882. Mr. TOOMEY submitted an amendment intended to be proposed by 
him to the bill H.R. 3979, to amend the Internal Revenue Code of 1986 
to ensure that emergency services volunteers are not taken into account 
as employees under the shared responsibility requirements contained in 
the Patient Protection and Affordable Care Act; which was ordered to 
lie on the table; as follows:

       Strike sections 2 through 6 and insert the following:

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

       (a) Extension.--Section 4007 of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended--
       (1) in subsection (a)(2), by striking ``January 1, 2014'' 
     and inserting ``January 1, 2015''; and
       (2) by striking subsection (b) and inserting the following:
       ``(b) Payment of Amounts Remaining in Account.--
       ``(1) In general.--Subject to paragraph (2), in the case of 
     an individual who has amounts remaining in an account 
     established under section 4002 as of the last day of the last 
     week (as determined in accordance with the applicable State 
     law) ending on or before January 1, 2015, the following rules 
     shall apply:
       ``(A) Taking into account any augmentation under 
     subparagraph (B), emergency unemployment compensation shall 
     continue to be payable to such individual under this title 
     for any week beginning after such last day as long as the 
     individual meets the eligibility requirements of this title.
       ``(B) Augmentation under subsection (c), (d), and (e) of 
     section 4002 may occur after such date as long as the 
     requirements for such augmentation are otherwise met.
       ``(2) Limit on compensation.--No compensation under this 
     title shall be payable for any week beginning after October 
     3, 2015.''.
       (b) Modifications Relating to Weeks of Emergency 
     Unemployment Compensation.--
       (1) First tier.--Section 4002(b) of the Supplemental 
     Appropriations Act, 2008 (26 U.S.C. 3304 note; Public Law 
     110-252) is amended--
       (A) by striking paragraph (1) and inserting the following:
       ``(1) In general.--The amount established in an account 
     under subsection (a) shall be equal to--
       ``(A) for an account established after December 28, 2013, 
     and before March 30, 2014, the lesser of--
       ``(i) 54 percent of the total amount of regular 
     compensation (including dependents' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 14 times the individual's average weekly benefit 
     amount for the benefit year;
       ``(B) for an account established after March 29, 2014, and 
     before June 29, 2014, the lesser of--
       ``(i) 43 percent of the total amount of regular 
     compensation (including dependents' allowances) payable to 
     the individual during

[[Page 5122]]

     the individual's benefit year under such law; or
       ``(ii) 11 times the individual's average weekly benefit 
     amount for the benefit year;
       ``(C) for an account established after June 28, 2014, and 
     before September 27, 2014, the lesser of--
       ``(i) 27 percent of the total amount of regular 
     compensation (including dependents' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 7 times the individual's average weekly benefit 
     amount for the benefit year; or
       ``(D) for an account established after September 26, 2014, 
     and before January 1, 2015, the lesser of--
       ``(i) 16 percent of the total amount of regular 
     compensation (including dependents' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 4 times the individual's average weekly benefit 
     amount for the benefit year.'';
       (B) by striking paragraph (3); and
       (C) by redesignating paragraph (3) as paragraph (2).
       (2) Second tier.--Section 4002(c)(1) of the Supplemental 
     Appropriations Act, 2008 (26 U.S.C. 3304 note; Public Law 
     110-252) is amended by striking subparagraphs (A) and (B) and 
     inserting the following:
       ``(A) for an account established under subsection (a) after 
     December 28, 2013, and before March 30, 2014, the lesser of--
       ``(i) 54 percent of the total amount of regular 
     compensation (including dependents'' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 14 times the individual's average weekly benefit 
     amount for the benefit year;
       ``(B) for an account established under subsection (a) after 
     March 29, 2014, and before June 29, 2014, the lesser of--
       ``(i) 43 percent of the total amount of regular 
     compensation (including dependents'' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 11 times the individual's average weekly benefit 
     amount for the benefit year;
       ``(C) for an account established under subsection (a) after 
     June 28, 2014, and before September 27, 2014, the lesser of--
       ``(i) 27 percent of the total amount of regular 
     compensation (including dependents'' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 7 times the individual's average weekly benefit 
     amount for the benefit year; or
       ``(D) for an account established under subsection (a) after 
     September 26, 2014, and before January 1, 2015, the lesser 
     of--
       ``(i) 16 percent of the total amount of regular 
     compensation (including dependents'' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 4 times the individual's average weekly benefit 
     amount for the benefit year.''.
       (3) Third tier.--Section 4002(d) of the Supplemental 
     Appropriations Act, 2008 (26 U.S.C. 3304 note; Public Law 
     110-252) is amended--
       (A) in paragraph (1), by striking subparagraphs (A) and (B) 
     and inserting the following:
       ``(A) for an account established under subsection (a) after 
     December 28, 2013, and before March 30, 2014, the lesser of--
       ``(i) 35 percent of the total amount of regular 
     compensation (including dependents'' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 9 times the individual's average weekly benefit 
     amount for the benefit year;
       ``(B) for an account established under subsection (a) after 
     March 29, 2014, and before June 29, 2014, the lesser of--
       ``(i) 27 percent of the total amount of regular 
     compensation (including dependents'' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 7 times the individual's average weekly benefit 
     amount for the benefit year;
       ``(C) for an account established under subsection (a) after 
     June 28, 2014, and before September 27, 2014, the lesser of--
       ``(i) 20 percent of the total amount of regular 
     compensation (including dependents'' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 5 times the individual's average weekly benefit 
     amount for the benefit year;
       ``(D) for an account established under subsection (a) after 
     September 26, 2014, and before January 1, 2015, the lesser 
     of--
       ``(i) 12 percent of the total amount of regular 
     compensation (including dependents'' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 3 times the individual's average weekly benefit 
     amount for the benefit year.''; and
       (B) by striking paragraph (5).
       (4) Fourth tier.--Section 4002(e) of the Supplemental 
     Appropriations Act, 2008 (26 U.S.C. 3304 note; Public Law 
     110-252) is amended--
       (A) in paragraph (1), by striking subparagraphs (A) and (B) 
     and inserting the following:
       ``(A) for an account established under subsection (a) after 
     December 28, 2013, and before March 30, 2014, the lesser of--
       ``(i) 39 percent of the total amount of regular 
     compensation (including dependents'' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 10 times the individual's average weekly benefit 
     amount for the benefit year;
       ``(B) for an account established under subsection (a) after 
     March 29, 2014, and before June 29, 2014, the lesser of--
       ``(i) 27 percent of the total amount of regular 
     compensation (including dependents'' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 7 times the individual's average weekly benefit 
     amount for the benefit year;
       ``(C) for an account established under subsection (a) after 
     June 28, 2014, and before September 27, 2014, the lesser of--
       ``(i) 20 percent of the total amount of regular 
     compensation (including dependents' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 5 times the individual's average weekly benefit 
     amount for the benefit year; or
       ``(D) for an account established after September 26, 2014, 
     and before January 1, 2015, the lesser of--
       ``(i) 12 percent of the total amount of regular 
     compensation (including dependents' allowances) payable to 
     the individual during the individual's benefit year under 
     such law; or
       ``(ii) 3 times the individual's average weekly benefit 
     amount for the benefit year.''; and
       (B) by striking paragraph (5).
       (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 apply to weeks of unemployment beginning on or after 
     December 29, 2013.

     SEC. 3. 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. 4. DISQUALIFICATION ON RECEIPT OF DISABILITY INSURANCE 
                   BENEFITS IN A MONTH FOR WHICH UNEMPLOYMENT 
                   COMPENSATION IS RECEIVED.

       (a) In General.--Section 223(d)(4) of the Social Security 
     Act (42 U.S.C. 423(d)(4)) is amended by adding at the end the 
     following:
       ``(C)(i) If for any month an individual is entitled to 
     unemployment compensation, such individual shall be deemed to 
     have engaged in substantial gainful activity for such month.
       ``(ii) For purposes of clause (i), the term `unemployment 
     compensation' means--
       ``(I) `regular compensation', `extended compensation', and 
     `additional compensation' (as such terms are defined by 
     section 205 of the Federal-State Extended Unemployment 
     Compensation Act (26 U.S.C. 3304 note)); and
       ``(II) trade adjustment assistance under title II of the 
     Trade Act of 1974 (19 U.S.C. 2251 et seq.).''.
       (b) Trial Work Period.--Section 222(c) of the Social 
     Security Act (42 U.S.C. 422(c)) is amended by adding at the 
     end the following:
       ``(6)(A) For purposes of this subsection, an individual 
     shall be deemed to have rendered services in a month if the 
     individual is entitled to unemployment compensation for such 
     month.
       ``(B) For purposes of subparagraph (A), the term 
     `unemployment compensation' means--
       ``(i) `regular compensation', `extended compensation', and 
     `additional compensation' (as such terms are defined by 
     section 205 of the Federal-State Extended Unemployment 
     Compensation Act (26 U.S.C. 3304 note)); and
       ``(ii) trade adjustment assistance under title II of the 
     Trade Act of 1974 (19 U.S.C. 2251 et seq.).''.
       (c) Data Matching.--The Commissioner of Social Security 
     shall implement the amendments made by this section using 
     appropriate electronic data.
       (d) Effective Date.--The amendments made by this section 
     shall apply with respect to months after December 2013.

[[Page 5123]]



     SEC. 5. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE 
                   REFUNDABLE PORTION OF THE CHILD TAX CREDIT.

       (a) 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.''.
       (b) 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 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,''.
       (c) Conforming Amendment.--Subsection (e) of section 24 of 
     the Internal Revenue Code of 1986 is amended by inserting 
     ``With Respect to Qualifying Children'' after 
     ``Identification Requirement'' in the heading thereof.
       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.

     SEC. 6. LIMITATION ON PAYMENT OF PORTION OF PREMIUM BY 
                   FEDERAL CROP INSURANCE CORPORATION.

       Section 508(e) of the Federal Crop Insurance Act (7 U.S.C. 
     1508(e)) is amended by adding at the end the following:
       ``(8) Limitation.--
       ``(A) In general.--Notwithstanding any other provision of 
     this title, the total amount of premium paid by the 
     Corporation on behalf of a person or legal entity, directly 
     or indirectly, with respect to all policies issued to the 
     person or legal entity under this title for a crop year shall 
     be limited to a maximum of $50,000.
       ``(B) Relationship to other law.--To the maximum extent 
     practicable, the Corporation shall carry out this paragraph 
     in accordance with sections 1001 through 1001F of the Food 
     Security Act of 1985 (7 U.S.C. 1308 et seq.).''.
                                 ______
                                 
  SA 2883. Mr. VITTER submitted an amendment intended to be proposed by 
him to the resolution S. Res. 404, honoring the accomplishments and 
legacy of Cesar Estrada Chavez; which was ordered to lie on the table; 
as follows:

       Insert after the fourteenth whereas clause of the preamble 
     the following:
       Whereas Cesar Estrada Chavez strongly believed in enforcing 
     immigration laws, thereby reducing the deleterious effects of 
     inexpensive labor on the wages of farm workers in the United 
     States, as recognized by the Congressional Budget Office in 
     the June 2013 report entitled ``The Economic Impact of S. 
     744, the Border Security, Economic Opportunity, and 
     Immigration Modernization Act'';
       Whereas Cesar Estrada Chavez recognized the importance of a 
     secure southern border with Mexico, through citizen 
     participation in the enforcement of immigration laws, by 
     encouraging members of the United Farm Workers of America to 
     contact the Immigration and Naturalization Service to report 
     instances of illegal labor;
                                 ______
                                 
  SA 2884. Mr. VITTER submitted an amendment intended to be proposed by 
him to the bill H.R. 3979, to amend the Internal Revenue Code of 1986 
to ensure that emergency services volunteers are not taken into account 
as employees under the shared responsibility requirements contained in 
the Patient Protection and Affordable Care Act; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. DISQUALIFICATION ON RECEIPT OF DISABILITY INSURANCE 
                   BENEFITS IN A MONTH FOR WHICH UNEMPLOYMENT 
                   COMPENSATION IS RECEIVED.

       (a) In General.--Section 223(d)(4) of the Social Security 
     Act (42 U.S.C. 423(d)(4)) is amended by adding at the end the 
     following:
       ``(C)(i) If for any month an individual is entitled to 
     unemployment compensation, such individual shall be deemed to 
     have engaged in substantial gainful activity for such month.
       ``(ii) For purposes of clause (i), the term `unemployment 
     compensation' means--
       ``(I) `regular compensation', `extended compensation', and 
     `additional compensation' (as such terms are defined by 
     section 205 of the Federal-State Extended Unemployment 
     Compensation Act (26 U.S.C. 3304 note)); and
       ``(II) trade adjustment assistance under title II of the 
     Trade Act of 1974 (19 U.S.C. 2251 et seq.).''.
       (b) Trial Work Period.--Section 222(c) of the Social 
     Security Act (42 U.S.C. 422(c)) is amended by adding at the 
     end the following:
       ``(6)(A) For purposes of this subsection, an individual 
     shall be deemed to have rendered services in a month if the 
     individual is entitled to unemployment compensation for such 
     month.
       ``(B) For purposes of subparagraph (A), the term 
     `unemployment compensation' means--
       ``(i) `regular compensation', `extended compensation', and 
     `additional compensation' (as such terms are defined by 
     section 205 of the Federal-State Extended Unemployment 
     Compensation Act (26 U.S.C. 3304 note)); and
       ``(ii) trade adjustment assistance under title II of the 
     Trade Act of 1974 (19 U.S.C. 2251 et seq.).''.
       (c) Data Matching.--The Commissioner of Social Security 
     shall implement the amendments made by this section using 
     appropriate electronic data.
       (d) Effective Date.--The amendments made by this section 
     shall apply with respect to months beginning after the date 
     of the enactment of this Act.

                          ____________________