[Congressional Record (Bound Edition), Volume 161 (2015), Part 7]
[Senate]
[Pages 10027-10037]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2070. Mrs. SHAHEEN submitted an amendment intended to be proposed 
to amendment SA 2065 proposed by Mr. McConnell (for himself and Mr. 
Hatch) to the bill H.R. 1295, to extend the African Growth and 
Opportunity Act, the Generalized System of Preferences, the 
preferential duty treatment program for Haiti, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the end of title VII, add the following:

     SEC. 7___. REPEAL OF DUPLICATIVE INSPECTION AND GRADING 
                   PROGRAM.

       (a) Food, Conservation, and Energy Act of 2008.--Effective 
     June 18, 2008, section 11016 of the Food, Conservation, and 
     Energy Act of 2008 (Public Law 110-246; 122 Stat. 2130) is 
     repealed.
       (b) Agricultural Act of 2014.--Effective February 7, 2014, 
     section 12106 of the Agricultural Act of 2014 (Public Law 
     113-79; 128 Stat. 981) is repealed.
       (c) Application.--The Federal Meat Inspection Act (21 
     U.S.C. 601 et seq.) and the Agricultural Marketing Act of 
     1946 (7 U.S.C. 1621 et seq.) shall be applied and 
     administered as if the provisions of law struck by this 
     section had not been enacted.
                                 ______
                                 
  SA 2071. Mrs. SHAHEEN submitted an amendment intended to be proposed 
by her to the bill H.R. 2146, to amend the Internal Revenue Code of 
1986 to allow Federal law enforcement officers, firefighters, and air 
traffic controllers to make penalty-free withdrawals from governmental 
plans after age 50, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the appropriate place, insert the following:

[[Page 10028]]



     SEC. ___. REPEAL OF DUPLICATIVE INSPECTION AND GRADING 
                   PROGRAM.

       (a) Food, Conservation, and Energy Act of 2008.--Effective 
     June 18, 2008, section 11016 of the Food, Conservation, and 
     Energy Act of 2008 (Public Law 110-246; 122 Stat. 2130) is 
     repealed.
       (b) Agricultural Act of 2014.--Effective February 7, 2014, 
     section 12106 of the Agricultural Act of 2014 (Public Law 
     113-79; 128 Stat. 981) is repealed.
       (c) Application.--The Federal Meat Inspection Act (21 
     U.S.C. 601 et seq.) and the Agricultural Marketing Act of 
     1946 (7 U.S.C. 1621 et seq.) shall be applied and 
     administered as if the provisions of law struck by this 
     section had not been enacted.
                                 ______
                                 
  SA 2072. Mr. McCAIN (for himself and Ms. Ayotte) submitted an 
amendment intended to be proposed by him to the bill H.R. 2146, to 
amend the Internal Revenue Code of 1986 to allow Federal law 
enforcement officers, firefighters, and air traffic controllers to make 
penalty-free withdrawals from governmental plans after age 50, and for 
other purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ____. REPEAL OF DUPLICATIVE PROGRAM.

       (a) In General.--Effective on the date of enactment of the 
     Food, Conservation, and Energy Act of 2008 (7 U.S.C. 8701 et 
     seq.), section 11016 of that Act (Public Law 110-246; 122 
     Stat. 2130) and the amendments made by that section are 
     repealed.
       (b) Application.--The Agricultural Marketing Act of 1946 (7 
     U.S.C. 1621 et seq.) and the Federal Meat Inspection Act (21 
     U.S.C. 601 et seq.) shall be applied and administered as if 
     section 11016 of the Food, Conservation, and Energy Act of 
     2008 (Public Law 110-246; 122 Stat. 2130) and the amendments 
     made by that section had not been enacted.
                                 ______
                                 
  SA 2073. Mr. BROWN (for himself and Ms. Warren) submitted an 
amendment intended to be proposed by him to the bill H.R. 2146, to 
amend the Internal Revenue Code of 1986 to allow Federal law 
enforcement officers, firefighters, and air traffic controllers to make 
penalty-free withdrawals from governmental plans after age 50, and for 
other purposes; which was ordered to lie on the table; as follows:

       At the end, add the following:

                 TITLE II--TRADE ADJUSTMENT ASSISTANCE

  Subtitle A--Application of Provisions Relating to Trade Adjustment 
                               Assistance

     SEC. 201. APPLICATION OF PROVISIONS RELATING TO TRADE 
                   ADJUSTMENT ASSISTANCE.

       (a) Repeal of Snapback.--Section 233 of the Trade 
     Adjustment Assistance Extension Act of 2011 (Public Law 112-
     40; 125 Stat. 416) is repealed.
       (b) Applicability of Certain Provisions.--Except as 
     otherwise provided in this title, the provisions of chapters 
     2 through 6 of title II of the Trade Act of 1974, as in 
     effect on December 31, 2013, and as amended by this title, 
     shall--
       (1) take effect on the date of the enactment of this Act; 
     and
       (2) apply to petitions for certification filed under 
     chapter 2, 3, or 6 of title II of the Trade Act of 1974 on or 
     after such date of enactment.
       (c) References.--Except as otherwise provided in this 
     title, whenever in this title an amendment or repeal is 
     expressed in terms of an amendment to, or repeal of, a 
     provision of chapters 2 through 6 of title II of the Trade 
     Act of 1974, the reference shall be considered to be made to 
     a provision of any such chapter, as in effect on December 31, 
     2013.

      Subtitle B--Extension of Trade Adjustment Assistance Program

     SEC. 211. EXTENSION OF TERMINATION PROVISIONS.

       Section 285 of the Trade Act of 1974 (19 U.S.C. 2271 note) 
     is amended by striking ``2013'' each place it appears and 
     inserting ``2020''.

     SEC. 212. TRAINING FUNDS.

       Section 236(a)(2)(A) of the Trade Act of 1974 (19 U.S.C. 
     2296(a)(2)(A)) is amended--
       (1) in clause (i), by striking ``and 2013'' and inserting 
     ``through 2020''; and
       (2) in clause (ii), by striking ``2013'' each place it 
     appears and inserting ``2020''.

     SEC. 213. REEMPLOYMENT TRADE ADJUSTMENT ASSISTANCE.

       Section 246(b)(1) of the Trade Act of 1974 (19 U.S.C. 
     2318(b)(1)) is amended by striking ``2013'' and inserting 
     ``2020''.

     SEC. 214. AUTHORIZATIONS OF APPROPRIATIONS.

       (a) Trade Adjustment Assistance for Workers.--Section 
     245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is 
     amended by striking ``2013'' and inserting ``2020''.
       (b) Trade Adjustment Assistance for Firms.--Section 255(a) 
     of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended--
       (1) by striking ``$16,000,000'' and inserting 
     ``$50,000,000'';
       (2) by striking ``and 2013'' and inserting ``through 
     2020'';
       (3) by striking ``$4,000,000'' and inserting 
     ``$6,250,000''; and
       (4) by striking ``October 1, 2013, and ending on December 
     31, 2013'' and inserting ``October 1, 2020, and ending on 
     December 31, 2020''.
       (c) Trade Adjustment Assistance for Communities.--Section 
     272(a) of the Trade Act of 1974 (19 U.S.C. 2372(a)) is 
     amended by striking ``$40,000,000'' and all that follows 
     through ``December 31, 2010'' and inserting ``such sums as 
     may be necessary for each of the fiscal years 2015 through 
     2020 and for the period beginning October 1, 2020, and ending 
     December 31, 2020''.
       (d) Trade Adjustment Assistance for Farmers.--Section 
     298(a) of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is 
     amended--
       (1) by striking ``and 2013'' and inserting ``through 
     2020''; and
       (2) by striking ``October 1, 2013, and ending on December 
     31, 2013'' and inserting ``October 1, 2020, and ending on 
     December 31, 2020''.

     SEC. 215. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE TO PUBLIC 
                   AGENCY WORKERS.

       (a) Definitions.--Section 247 of the Trade Act of 1974 (19 
     U.S.C. 2319) is amended--
       (1) in paragraph (3)--
       (A) in the matter preceding subparagraph (A), by striking 
     ``The'' and inserting ``Subject to section 222(d)(5), the''; 
     and
       (B) in subparagraph (A), by striking ``or service sector 
     firm'' and inserting ``, service sector firm, or public 
     agency''; and
       (2) by adding at the end the following:
       ``(19) The term `public agency' means a department or 
     agency of a State or local government or of the Federal 
     Government, or a subdivision thereof.''.
       (b) Group Eligibility Requirements.--Section 222 of the 
     Trade Act of 1974 (19 U.S.C. 2272) is amended--
       (1) by redesignating subsections (c), (d), and (e) as 
     subsections (d), (e), and (f), respectively;
       (2) by inserting after subsection (b) the following:
       ``(c) Adversely Affected Workers in Public Agencies.--A 
     group of workers in a public agency shall be certified by the 
     Secretary as eligible to apply for adjustment assistance 
     under this chapter pursuant to a petition filed under section 
     221 if the Secretary determines that--
       ``(1) a significant number or proportion of the workers in 
     the public agency have become totally or partially separated, 
     or are threatened to become totally or partially separated;
       ``(2) the public agency has acquired from a foreign country 
     services like or directly competitive with services which are 
     supplied by such agency; and
       ``(3) the acquisition of services described in paragraph 
     (2) contributed importantly to such workers' separation or 
     threat of separation.'';
       (3) in subsection (d) (as redesignated), by adding at the 
     end the following:
       ``(5) Reference to firm.--For purposes of subsections (a) 
     and (b), the term `firm' does not include a public agency.''; 
     and
       (4) in paragraph (2) of subsection (e) (as redesignated), 
     by striking ``subsection (a) or (b)'' and inserting 
     ``subsection (a), (b), or (c)''.

     SEC. 216. LIMITATIONS ON TRADE READJUSTMENT ALLOWANCES.

       (a) Limitations.--Section 233(a)(3) of the Trade Act of 
     1974 (19 U.S.C. 2293(a)(3)) is amended in the matter 
     preceding subparagraph (A) by striking ``65 additional weeks 
     in the 78-week period'' and inserting ``78 additional weeks 
     in the 91-week period''.
       (b) Payment of Trade Readjustment Allowances To Complete 
     Training.--Section 233(f) of the Trade Act of 1974 (19 U.S.C. 
     2293(f)) is amended by striking ``13'' each place it appears 
     and inserting ``26''.

     SEC. 217. JOB SEARCH AND RELOCATION ALLOWANCES.

       (a) Job Search Allowances.--Section 237 of the Trade Act of 
     1974 (19 U.S.C. 2297) is amended--
       (1) in subsection (a)(1)--
       (A) by striking ``Each State'' and all that follows through 
     ``an adversely affected worker'' and inserting ``An adversely 
     affected worker''; and
       (B) by striking ``to file'' and inserting ``may file'';
       (2) in subsection (b)--
       (A) in paragraph (1), by striking ``not more than 90 
     percent'' and inserting ``100 percent''; and
       (B) in paragraph (2), by striking ``$1,250'' and inserting 
     ``$1,500''; and
       (3) in subsection (c), by striking ``a State may'' and 
     inserting ``the Secretary shall''.
       (b) Relocation Allowances.--Section 238 of the Trade Act of 
     1974 (19 U.S.C. 2298) is amended--
       (1) in subsection (a)(1)--
       (A) by striking ``Each State'' and all that follows through 
     ``an adversely affected worker'' and inserting ``An adversely 
     affected worker''; and
       (B) by striking ``to file'' and inserting ``may file''; and
       (2) in subsection (b)--
       (A) in paragraph (1), by striking ``not more than 90 
     percent'' and inserting ``100 percent''; and
       (B) in paragraph (2), by striking ``$1,250'' and inserting 
     ``$1,500''.

[[Page 10029]]



     SEC. 218. REEMPLOYMENT TRADE ADJUSTMENT ASSISTANCE PROGRAM.

       Section 246(a) of the Trade Act of 1974 (19 U.S.C. 2318(a)) 
     is amended--
       (1) in paragraph (3)(B)--
       (A) in clause (ii), by striking ``$50,000'' and inserting 
     ``$55,000''; and
       (B) in clause (iii)(I), by striking ``and is not enrolled'' 
     and inserting ``whether or not the worker is enrolled''; and
       (2) in paragraph (5), by striking ``$10,000'' each place it 
     appears and inserting ``$12,000''.

                     Subtitle C--General Provisions

     SEC. 221. APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE 
                   PROVISIONS.

       (a) Trade Adjustment Assistance for Workers.--
       (1) Petitions filed on or after january 1, 2014, and before 
     date of enactment.--
       (A) Certifications of workers not certified before date of 
     enactment.--
       (i) Criteria if a determination has not been made.--If, as 
     of the date of the enactment of this Act, the Secretary of 
     Labor has not made a determination with respect to whether to 
     certify a group of workers as eligible to apply for 
     adjustment assistance under section 222 of the Trade Act of 
     1974 pursuant to a petition described in clause (iii), the 
     Secretary shall make that determination based on the 
     requirements of section 222 of the Trade Act of 1974, as in 
     effect on such date of enactment.
       (ii) Reconsideration of denials of certifications.--If, 
     before the date of the enactment of this Act, the Secretary 
     made a determination not to certify a group of workers as 
     eligible to apply for adjustment assistance under section 222 
     of the Trade Act of 1974 pursuant to a petition described in 
     clause (iii), the Secretary shall--

       (I) reconsider that determination; and
       (II) if the group of workers meets the requirements of 
     section 222 of the Trade Act of 1974, as in effect on such 
     date of enactment, certify the group of workers as eligible 
     to apply for adjustment assistance.

       (iii) Petition described.--A petition described in this 
     clause is a petition for a certification of eligibility for a 
     group of workers filed under section 221 of the Trade Act of 
     1974 on or after January 1, 2014, and before the date of the 
     enactment of this Act.
       (B) Eligibility for benefits.--
       (i) In general.--Except as provided in clause (ii), a 
     worker certified as eligible to apply for adjustment 
     assistance under section 222 of the Trade Act of 1974 
     pursuant to a petition described in subparagraph (A)(iii) 
     shall be eligible, on and after the date that is 90 days 
     after the date of the enactment of this Act, to receive 
     benefits only under the provisions of chapter 2 of title II 
     of the Trade Act of 1974, as in effect on such date of 
     enactment.
       (ii) Computation of maximum benefits.--Benefits received by 
     a worker described in clause (i) under chapter 2 of title II 
     of the Trade Act of 1974 before the date of the enactment of 
     this Act shall be included in any determination of the 
     maximum benefits for which the worker is eligible under the 
     provisions of chapter 2 of title II of the Trade Act of 1974, 
     as in effect on the date of the enactment of this Act.
       (2) Petitions filed before january 1, 2014.--A worker 
     certified as eligible to apply for adjustment assistance 
     pursuant to a petition filed under section 221 of the Trade 
     Act of 1974 on or before December 31, 2013, shall continue to 
     be eligible to apply for and receive benefits under the 
     provisions of chapter 2 of title II of such Act, as in effect 
     on December 31, 2013.
       (3) Qualifying separations with respect to petitions filed 
     within 90 days of date of enactment.--Section 223(b) of the 
     Trade Act of 1974, as in effect on the date of the enactment 
     of this Act, shall be applied and administered by 
     substituting ``before January 1, 2014'' for ``more than one 
     year before the date of the petition on which such 
     certification was granted'' for purposes of determining 
     whether a worker is eligible to apply for adjustment 
     assistance pursuant to a petition filed under section 221 of 
     the Trade Act of 1974 on or after the date of the enactment 
     of this Act and on or before the date that is 90 days after 
     such date of enactment.
       (b) Trade Adjustment Assistance for Firms.--
       (1) Certification of firms not certified before date of 
     enactment.--
       (A) Criteria if a determination has not been made.--If, as 
     of the date of the enactment of this Act, the Secretary of 
     Commerce has not made a determination with respect to whether 
     to certify a firm as eligible to apply for adjustment 
     assistance under section 251 of the Trade Act of 1974 
     pursuant to a petition described in subparagraph (C), the 
     Secretary shall make that determination based on the 
     requirements of section 251 of the Trade Act of 1974, as in 
     effect on such date of enactment.
       (B) Reconsideration of denial of certain petitions.--If, 
     before the date of the enactment of this Act, the Secretary 
     made a determination not to certify a firm as eligible to 
     apply for adjustment assistance under section 251 of the 
     Trade Act of 1974 pursuant to a petition described in 
     subparagraph (C), the Secretary shall--
       (i) reconsider that determination; and
       (ii) if the firm meets the requirements of section 251 of 
     the Trade Act of 1974, as in effect on such date of 
     enactment, certify the firm as eligible to apply for 
     adjustment assistance.
       (C) Petition described.--A petition described in this 
     subparagraph is a petition for a certification of eligibility 
     filed by a firm or its representative under section 251 of 
     the Trade Act of 1974 on or after January 1, 2014, and before 
     the date of the enactment of this Act.
       (2) Certification of firms that did not submit petitions 
     between january 1, 2014, and date of enactment.--
       (A) In general.--The Secretary of Commerce shall certify a 
     firm described in subparagraph (B) as eligible to apply for 
     adjustment assistance under section 251 of the Trade Act of 
     1974, as in effect on the date of the enactment of this Act, 
     if the firm or its representative files a petition for a 
     certification of eligibility under section 251 of the Trade 
     Act of 1974 not later than 90 days after such date of 
     enactment.
       (B) Firm described.--A firm described in this subparagraph 
     is a firm that the Secretary determines would have been 
     certified as eligible to apply for adjustment assistance if--
       (i) the firm or its representative had filed a petition for 
     a certification of eligibility under section 251 of the Trade 
     Act of 1974 on a date during the period beginning on January 
     1, 2014, and ending on the day before the date of the 
     enactment of this Act; and
       (ii) the provisions of chapter 3 of title II of the Trade 
     Act of 1974, as in effect on such date of enactment, had been 
     in effect on that date during the period described in clause 
     (i).

     SEC. 222. SUNSET PROVISIONS.

       (a) Application of Prior Law.--Subject to subsection (b), 
     beginning on January 1, 2021, the provisions of chapters 2, 
     3, 5, and 6 of title II of the Trade Act of 1974 (19 U.S.C. 
     2271 et seq.), as in effect on January 1, 2014, shall be in 
     effect and apply, except that in applying and administering 
     such chapters--
       (1) paragraph (1) of section 231(c) of that Act shall be 
     applied and administered as if subparagraphs (A), (B), and 
     (C) of that paragraph were not in effect;
       (2) section 233 of that Act shall be applied and 
     administered--
       (A) in subsection (a)--
       (i) in paragraph (2), by substituting ``104-week period'' 
     for ``104-week period'' and all that follows through ``130-
     week period)''; and
       (ii) in paragraph (3)--

       (I) in the matter preceding subparagraph (A), by 
     substituting ``65'' for ``52''; and
       (II) by substituting ``78-week period'' for ``52-week 
     period'' each place it appears; and

       (B) by applying and administering subsection (g) as if it 
     read as follows:
       ``(g) Payment of Trade Readjustment Allowances To Complete 
     Training.--Notwithstanding any other provision of this 
     section, in order to assist an adversely affected worker to 
     complete training approved for the worker under section 236 
     that leads to the completion of a degree or industry-
     recognized credential, payments may be made as trade 
     readjustment allowances for not more than 13 weeks within 
     such period of eligibility as the Secretary may prescribe to 
     account for a break in training or for justifiable cause that 
     follows the last week for which the worker is otherwise 
     entitled to a trade readjustment allowance under this chapter 
     if--
       ``(1) payment of the trade readjustment allowance for not 
     more than 13 weeks is necessary for the worker to complete 
     the training;
       ``(2) the worker participates in training in each such 
     week; and
       ``(3) the worker--
       ``(A) has substantially met the performance benchmarks 
     established as part of the training approved for the worker;
       ``(B) is expected to continue to make progress toward the 
     completion of the training; and
       ``(C) will complete the training during that period of 
     eligibility.'';
       (3) section 234 shall be applied and administered as in 
     effect on December 31, 2013;
       (4) section 245(a) of that Act shall be applied and 
     administered by substituting ``2021'' for ``2007'';
       (5) section 246(b)(1) of that Act shall be applied and 
     administered by substituting ``December 31, 2021'' for ``the 
     date that is 5 years'' and all that follows through 
     ``State'';
       (6) section 256(b) of that Act shall be applied and 
     administered by substituting ``the 1-year period beginning on 
     January 1, 2021'' for ``each of fiscal years 2003 through 
     2007, and $4,000,000 for the 3-month period beginning on 
     October 1, 2007'';
       (7) section 298(a) of that Act shall be applied and 
     administered by substituting ``the 1-year period beginning on 
     January 1, 2021'' for ``each of the fiscal years'' and all 
     that follows through ``October 1, 2007''; and
       (8) section 285 of that Act shall be applied and 
     administered--
       (A) in subsection (a), by substituting ``2021'' for 
     ``2007'' each place it appears; and
       (B) by applying and administering subsection (b) as if it 
     read as follows:
       ``(b) Other Assistance.--
       ``(1) Assistance for firms.--
       ``(A) In general.--Except as provided in subparagraph (B), 
     assistance may not be provided under chapter 3 after December 
     31, 2021.

[[Page 10030]]

       ``(B) Exception.--Notwithstanding subparagraph (A), any 
     assistance approved under chapter 3 pursuant to a petition 
     filed under section 251 on or before December 31, 2021, may 
     be provided--
       ``(i) to the extent funds are available pursuant to such 
     chapter for such purpose; and
       ``(ii) to the extent the recipient of the assistance is 
     otherwise eligible to receive such assistance.
       ``(2) Farmers.--
       ``(A) In general.--Except as provided in subparagraph (B), 
     assistance may not be provided under chapter 6 after December 
     31, 2021.
       ``(B) Exception.--Notwithstanding subparagraph (A), any 
     assistance approved under chapter 6 on or before December 31, 
     2021, may be provided--
       ``(i) to the extent funds are available pursuant to such 
     chapter for such purpose; and
       ``(ii) to the extent the recipient of the assistance is 
     otherwise eligible to receive such assistance.''.
       (b) Exceptions.--The provisions of chapters 2, 3, 5, and 6 
     of title II of the Trade Act of 1974, as in effect on the 
     date of the enactment of this Act, shall continue to apply on 
     and after January 1, 2021, with respect to--
       (1) workers certified as eligible for trade adjustment 
     assistance benefits under chapter 2 of title II of that Act 
     pursuant to petitions filed under section 221 of that Act 
     before January 1, 2021;
       (2) firms certified as eligible for technical assistance or 
     grants under chapter 3 of title II of that Act pursuant to 
     petitions filed under section 251 of that Act before January 
     1, 2021; and
       (3) agricultural commodity producers certified as eligible 
     for technical or financial assistance under chapter 6 of 
     title II of that Act pursuant to petitions filed under 
     section 292 of that Act before January 1, 2021.

                 Subtitle D--Health Coverage Tax Credit

     SEC. 231. EXTENSION AND MODIFICATION OF HEALTH COVERAGE TAX 
                   CREDIT.

       (a) Extension.--Subparagraph (B) of section 35(b)(1) of the 
     Internal Revenue Code of 1986 is amended by striking ``before 
     January 1, 2014'' and inserting ``before January 1, 2021''.
       (b) Increase.--Subsection (a) of section 35 of the Internal 
     Revenue Code of 1986 is amended by striking ``72.5 percent'' 
     and inserting ``80 percent''.
       (c) Coordination With PPACA Credit for Coverage Under a 
     Qualified Health Plan.--
       (1) In general.--Subsection (a) of section 35 of the 
     Internal Revenue Code of 1986 is amended by striking ``In the 
     case of an individual,'' and inserting ``In the case of an 
     individual who elects the application of this section for the 
     taxable year,''.
       (2) Coordination rule.--Subsection (g) of section 35 of 
     such Code is amended by redesignating paragraph (11) as 
     paragraph (12) and by inserting after paragraph (10) the 
     following:
       ``(11) Coordination with premium tax credit.--
       ``(A) In general.--In the case of a taxpayer who elects the 
     application of this section for any taxable year, no credit 
     shall be allowed under section 36B with respect to such 
     taxpayer for such taxable year.
       ``(B) Election.--Any election for this section to apply for 
     a taxable year, once made, shall be irrevocable.''.
       (3) Advance payment.--Section 7527 of such Code is amended 
     by adding at the end the following new subsection:
       ``(f) Coordination With Advance Payment of Premium Tax 
     Credit.--No payment shall be made under this section on 
     behalf of any individual with respect to whom any advance 
     payment is made under section 1412 of the Patient Protection 
     and Affordable Care Act for the taxable year.''.
       (4) Procedures.--The Secretary of the Treasury shall issue 
     such procedures and guidance as may be necessary or 
     appropriate to coordinate, and facilitate taxpayer choices 
     between, advance payments under section 7527 of the Internal 
     Revenue Code of 1986 and section 1412 of the Patient 
     Protection and Affordable Care Act.
       (d) Health Plans Offered Through Exchange Treated as 
     Qualified Health Insurance.--Paragraph (1) of section 35(e) 
     of such Code is amended by adding at the end the following 
     new subparagraph:
       ``(L) Coverage under a qualified health plan which was 
     enrolled in through an Exchange established under title I of 
     the Patient Protection and Affordable Care Act.''.
       (e) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to coverage months beginning after December 31, 2013.
       (2) Advance payment provisions.--The amendment made by 
     subsection (c)(3) shall apply to certificates issued after 
     the date of the enactment of this Act.

     SEC. 232. TAA PRE-CERTIFICATION RULE FOR PURPOSES OF 
                   DETERMINING WHETHER THERE IS A 63-DAY LAPSE IN 
                   CREDITABLE COVERAGE.

       (a) In General.--The following provisions are each amended 
     by striking ``January 1, 2014'' and inserting ``January 1, 
     2021'':
       (1) Section 9801(c)(2)(D).
       (2) Section 701(c)(2)(C) of the Employee Retirement Income 
     Security Act of 1974.
       (3) Section 2701(c)(2)(C) of the Public Health Service Act 
     (as in effect for plan years beginning before January 1, 
     2014).
       (4) Section 2704(c)(2)(C) of the Public Health Service Act 
     (as in effect for plan years beginning on or after January 1, 
     2014).
       (b) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to plan years beginning after December 31, 2013.
       (2) Transitional rules.--
       (A) Benefit determinations.--Notwithstanding the amendments 
     made by this section (and the provisions of law amended 
     thereby), a plan shall not be required to modify benefit 
     determinations for the period beginning on January 1, 2014, 
     and ending 30 days after the date of the enactment of this 
     Act, but a plan shall not fail to be qualified health 
     insurance within the meaning of section 35(e) of the Internal 
     Revenue Code of 1986 during this period merely due to such 
     failure to modify benefit determinations.
       (B) Guidance concerning periods before 30 days after 
     enactment.--Except as provided in subparagraph (A), the 
     Secretary of the Treasury (or his designee), in consultation 
     with the Secretary of Health and Human Services and the 
     Secretary of Labor, may issue regulations or other guidance 
     regarding the scope of the application of the amendments made 
     by this section to periods before the date which is 30 days 
     after the date of the enactment of this Act.
       (C) Special rule relating to certain loss of coverage.--In 
     the case of a TAA-related loss of coverage (as defined in 
     section 4980B(f)(5)(C)(iv) of the Internal Revenue Code of 
     1986) that occurs during the period beginning on January 1, 
     2014, and ending 30 days after the date of the enactment of 
     this Act, the 7-day period described in section 9801(c)(2)(D) 
     of the Internal Revenue Code of 1986, section 701(c)(2)(C) of 
     the Employee Retirement Income Security Act of 1974, and 
     section 2701(c)(2)(C) of the Public Health Service Act shall 
     be extended until 30 days after such date of enactment.

     SEC. 233. EXTENSION OF COBRA BENEFITS FOR CERTAIN TAA-
                   ELIGIBLE INDIVIDUALS AND PBGC RECIPIENTS.

       (a) In General.--The following provisions are each amended 
     by striking ``January 1, 2014'' and inserting ``January 1, 
     2021'':
       (1) Section 4980B(f)(2)(B)(i)(V).
       (2) Section 4980B(f)(2)(B)(i)(VI).
       (3) Section 602(2)(A)(v) of the Employee Retirement Income 
     Security Act of 1974.
       (4) Section 602(2)(A)(vi) of such Act.
       (5) Section 2202(2)(A)(iv) of the Public Health Service 
     Act.
       (b) Effective Date.--The amendments made by this section 
     shall apply to periods of coverage which would (without 
     regard to the amendments made by this section) end on or 
     after the date which is 30 days after the date of the 
     enactment of this Act.

                          Subtitle E--Offsets

     SEC. 241. ADDITIONAL CUSTOMS USER FEES EXTENSION.

       (a) In General.--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 (B)(i), by striking ``September 30, 
     2024'' and inserting ``September 30, 2025''; and
       (2) by adding at the end the following:
       ``(D) Fees may be charged under paragraphs (9) and (10) of 
     subsection (a) during the period beginning on July 29, 2025, 
     and ending on September 30, 2025.''.
       (b) Rate for Merchandise Processing Fees.--Section 503 of 
     the United States-Korea Free Trade Agreement Implementation 
     Act (Public Law 112-41; 125 Stat. 460) is amended by adding 
     at the end the following:
       ``(c) Further Additional Period.--For the period beginning 
     on July 15, 2025, and ending on September 30, 2025, section 
     13031(a)(9) of the Consolidated Omnibus Budget Reconciliation 
     Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and 
     administered--
       ``(1) in subparagraph (A), by substituting `0.3464' for 
     `0.21'; and
       ``(2) in subparagraph (B)(i), by substituting `0.3464' for 
     `0.21'.''.

     SEC. 242. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.

       Notwithstanding section 6655 of the Internal Revenue Code 
     of 1986, in the case of a corporation with assets of not less 
     than $1,000,000,000 (determined as of the end of the 
     preceding taxable year)--
       (1) the amount of any required installment of corporate 
     estimated tax which is otherwise due in July, August, or 
     September of 2020 shall be increased by 8 percent of such 
     amount (determined without regard to any increase in such 
     amount not contained in such Code); and
       (2) the amount of the next required installment after an 
     installment referred to in paragraph (1) shall be 
     appropriately reduced to reflect the amount of the increase 
     by reason of such paragraph.

     SEC. 243. PAYEE STATEMENT REQUIRED TO CLAIM CERTAIN EDUCATION 
                   TAX BENEFITS.

       (a) American Opportunity Credit, Hope Scholarship Credit, 
     and Lifetime Learning Credit.--
       (1) In general.--Section 25A(g) of the Internal Revenue 
     Code of 1986 is amended by adding at the end the following 
     new paragraph:
       ``(8) Payee statement requirement.--Except as otherwise 
     provided by the Secretary, no credit shall be allowed under 
     this section unless the taxpayer receives a statement 
     furnished under section 6050S(d) which contains

[[Page 10031]]

     all of the information required by paragraph (2) thereof.''.
       (2) Statement received by dependent.--Section 25A(g)(3) of 
     such Code is amended by striking ``and'' at the end of 
     subparagraph (A), by striking the period at the end of 
     subparagraph (B) and inserting ``, and'', and by adding at 
     the end the following:
       ``(C) a statement described in paragraph (8) and received 
     by such individual shall be treated as received by the 
     taxpayer.''.
       (b) Deduction for Qualified Tuition and Related Expenses.--
     Section 222(d) of such Code is amended by redesignating 
     paragraph (6) as paragraph (7), and by inserting after 
     paragraph (5) the following new paragraph:
       ``(6) Payee statement requirement.--
       ``(A) In general.--Except as otherwise provided by the 
     Secretary, no deduction shall be allowed under subsection (a) 
     unless the taxpayer receives a statement furnished under 
     section 6050S(d) which contains all of the information 
     required by paragraph (2) thereof.
       ``(B) Statement received by dependent.--The receipt of the 
     statement referred to in subparagraph (A) by an individual 
     described in subsection (c)(3) shall be treated for purposes 
     of subparagraph (A) as received by the taxpayer.''.
       (c) Information Required To Be Provided on Payee 
     Statement.--Section 6050S(d)(2) of such Code is amended to 
     read as follows:
       ``(2) the information required by subsection (b)(2).''.
       (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. 244. SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE TO 
                   COLLECT TINS OF INDIVIDUALS WITH RESPECT TO 
                   HIGHER EDUCATION TUITION AND RELATED EXPENSES.

       (a) In General.--Section 6724 of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following new 
     subsection:
       ``(f) Special Rule for Returns of Educational Institutions 
     Related to Higher Education Tuition and Related Expenses.--No 
     penalty shall be imposed under section 6721 or 6722 solely by 
     reason of failing to provide the TIN of an individual on a 
     return or statement required by section 6050S(a)(1) if the 
     eligible educational institution required to make such return 
     contemporaneously makes a true and accurate certification 
     under penalty of perjury (and in such form and manner as may 
     be prescribed by the Secretary) that it has complied with 
     standards promulgated by the Secretary for obtaining such 
     individual's TIN.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to returns required to be made, and statements 
     required to be furnished, after December 31, 2015.

     SEC. 245. PENALTY FOR FAILURE TO FILE CORRECT INFORMATION 
                   RETURNS AND PROVIDE PAYEE STATEMENTS.

       (a) In General.--Section 6721(a)(1) of the Internal Revenue 
     Code of 1986 is amended--
       (1) by striking ``$100'' and inserting ``$250''; and
       (2) by striking ``$1,500,000'' and inserting 
     ``$3,000,000''.
       (b) Reduction Where Correction in Specified Period.--
       (1) Correction within 30 days.--Section 6721(b)(1) of such 
     Code is amended--
       (A) by striking ``$30'' and inserting ``$50'';
       (B) by striking ``$100'' and inserting ``$250''; and
       (C) by striking ``$250,000'' and inserting ``$500,000''.
       (2) Failures corrected on or before august 1.--Section 
     6721(b)(2) of such Code is amended--
       (A) by striking ``$60'' and inserting ``$100'';
       (B) by striking ``$100'' (prior to amendment by 
     subparagraph (A)) and inserting ``$250''; and
       (C) by striking ``$500,000'' and inserting ``$1,500,000''.
       (c) Lower Limitation for Persons With Gross Receipts of Not 
     More Than $5,000,000.--Section 6721(d)(1) of such Code is 
     amended--
       (1) in subparagraph (A)--
       (A) by striking ``$500,000'' and inserting ``$1,000,000''; 
     and
       (B) by striking ``$1,500,000'' and inserting 
     ``$3,000,000'';
       (2) in subparagraph (B)--
       (A) by striking ``$75,000'' and inserting ``$175,000''; and
       (B) by striking ``$250,000'' and inserting ``$500,000''; 
     and
       (3) in subparagraph (C)--
       (A) by striking ``$200,000'' and inserting ``$500,000''; 
     and
       (B) by striking ``$500,000'' (prior to amendment by 
     subparagraph (A)) and inserting ``$1,500,000''.
       (d) Penalty in Case of Intentional Disregard.--Section 
     6721(e) of such Code is amended--
       (1) by striking ``$250'' in paragraph (2) and inserting 
     ``$500''; and
       (2) by striking ``$1,500,000'' in paragraph (3)(A) and 
     inserting ``$3,000,000''.
       (e) Failure To Furnish Correct Payee Statements.--
       (1) In general.--Section 6722(a)(1) of such Code is 
     amended--
       (A) by striking ``$100'' and inserting ``$250''; and
       (B) by striking ``$1,500,000'' and inserting 
     ``$3,000,000''.
       (2) Reduction where correction in specified period.--
       (A) Correction within 30 days.--Section 6722(b)(1) of such 
     Code is amended--
       (i) by striking ``$30'' and inserting ``$50'';
       (ii) by striking ``$100'' and inserting ``$250''; and
       (iii) by striking ``$250,000'' and inserting ``$500,000''.
       (B) Failures corrected on or before august 1.--Section 
     6722(b)(2) of such Code is amended--
       (i) by striking ``$60'' and inserting ``$100'';
       (ii) by striking ``$100'' (prior to amendment by clause 
     (i)) and inserting ``$250''; and
       (iii) by striking ``$500,000'' and inserting 
     ``$1,500,000''.
       (3) Lower limitation for persons with gross receipts of not 
     more than $5,000,000.--Section 6722(d)(1) of such Code is 
     amended--
       (A) in subparagraph (A)--
       (i) by striking ``$500,000'' and inserting ``$1,000,000''; 
     and
       (ii) by striking ``$1,500,000'' and inserting 
     ``$3,000,000'';
       (B) in subparagraph (B)--
       (i) by striking ``$75,000'' and inserting ``$175,000''; and
       (ii) by striking ``$250,000'' and inserting ``$500,000''; 
     and
       (C) in subparagraph (C)--
       (i) by striking ``$200,000'' and inserting ``$500,000''; 
     and
       (ii) by striking ``$500,000'' (prior to amendment by 
     subparagraph (A)) and inserting ``$1,500,000''.
       (4) Penalty in case of intentional disregard.--Section 
     6722(e) of such Code is amended--
       (A) by striking ``$250'' in paragraph (2) and inserting 
     ``$500''; and
       (B) by striking ``$1,500,000'' in paragraph (3)(A) and 
     inserting ``$3,000,000''.
       (f) Effective Date.--The amendments made by this section 
     shall apply with respect to returns and statements required 
     to be filed after December 31, 2015.

     SEC. 246. CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS 
                   ELECTING TO EXCLUDE FOREIGN EARNED INCOME FROM 
                   TAX.

       (a) In General.--Section 24(d) of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following new 
     paragraph:
       ``(5) Exception for taxpayers excluding foreign earned 
     income.--Paragraph (1) shall not apply to any taxpayer for 
     any taxable year if such taxpayer elects to exclude any 
     amount from gross income under section 911 for such taxable 
     year.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2014.

     SEC. 247. COVERAGE AND PAYMENT FOR RENAL DIALYSIS SERVICES 
                   FOR INDIVIDUALS WITH ACUTE KIDNEY INJURY.

       (a) Coverage.--Section 1861(s)(2)(F) of the Social Security 
     Act (42 U.S.C. 1395x(s)(2)(F)) is amended by inserting before 
     the semicolon the following: ``, including such renal 
     dialysis services furnished on or after January 1, 2017, by a 
     renal dialysis facility or provider of services paid under 
     section 1881(b)(14) to an individual with acute kidney injury 
     (as defined in section 1834(r)(2))''.
       (b) Payment.--Section 1834 of the Social Security Act (42 
     U.S.C. 1395m) is amended by adding at the end the following 
     new subsection:
       ``(r) Payment for Renal Dialysis Services for Individuals 
     With Acute Kidney Injury.--
       ``(1) Payment rate.--In the case of renal dialysis services 
     (as defined in subparagraph (B) of section 1881(b)(14)) 
     furnished under this part by a renal dialysis facility or 
     provider of services paid under such section during a year 
     (beginning with 2017) to an individual with acute kidney 
     injury (as defined in paragraph (2)), the amount of payment 
     under this part for such services shall be the base rate for 
     renal dialysis services determined for such year under such 
     section, as adjusted by any applicable geographic adjustment 
     factor applied under subparagraph (D)(iv)(II) of such section 
     and may be adjusted by the Secretary (on a budget neutral 
     basis for payments under this paragraph) by any other 
     adjustment factor under subparagraph (D) of such section.
       ``(2) Individual with acute kidney injury defined.--In this 
     subsection, the term `individual with acute kidney injury' 
     means an individual who has acute loss of renal function and 
     does not receive renal dialysis services for which payment is 
     made under section 1881(b)(14).''.

     SEC. 248. CLARIFICATION OF 6-YEAR STATUTE OF LIMITATIONS IN 
                   CASE OF OVERSTATEMENT OF BASIS.

       (a) In General.--Subparagraph (B) of Section 6501(e)(1) of 
     the Internal Revenue Code of 1986 is amended--
       (1) by striking ``and'' at the end of clause (i), by 
     redesignating clause (ii) as clause (iii), and by inserting 
     after clause (i) the following new clause:
       ``(ii) An understatement of gross income by reason of an 
     overstatement of unrecovered cost or other basis is an 
     omission from gross income;'';
       (2) by inserting ``(other than in the case of an 
     overstatement of unrecovered cost or other basis)'' in clause 
     (iii) (as so redesignated) after ``In determining the amount 
     omitted from gross income''; and

[[Page 10032]]

       (3) by inserting ``AMOUNT OMITTED FROM'' after 
     ``DETERMINATION OF'' in the heading thereof.
       (b) Effective Date.--The amendments made by subsection (a) 
     shall apply to--
       (1) returns filed after the date of the enactment of this 
     Act; and
       (2) returns filed on or before such date if the period 
     specified in section 6501 of the Internal Revenue Code of 
     1986 (determined without regard to such amendments for 
     assessment of the taxes with respect to which such return 
     relates has not expired as of such date.
                                 ______
                                 
  SA 2074. Ms. WARREN submitted an amendment intended to be proposed by 
her to the bill H.R. 2146, to amend the Internal Revenue Code of 1986 
to allow Federal law enforcement officers, firefighters, and air 
traffic controllers to make penalty-free withdrawals from governmental 
plans after age 50, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end, add the following:

           TITLE II--EXTENSION OF TRADE ADJUSTMENT ASSISTANCE

     SEC. 201. SHORT TITLE.

       This title may be cited as the ``Trade Adjustment 
     Assistance Reauthorization Act of 2015''.

     SEC. 202. APPLICATION OF PROVISIONS RELATING TO TRADE 
                   ADJUSTMENT ASSISTANCE.

       (a) Repeal of Snapback.--Section 233 of the Trade 
     Adjustment Assistance Extension Act of 2011 (Public Law 112-
     40; 125 Stat. 416) is repealed.
       (b) Applicability of Certain Provisions.--Except as 
     otherwise provided in this title, the provisions of chapters 
     2 through 6 of title II of the Trade Act of 1974, as in 
     effect on December 31, 2013, and as amended by this title, 
     shall--
       (1) take effect on the date of the enactment of this Act; 
     and
       (2) apply to petitions for certification filed under 
     chapter 2, 3, or 6 of title II of the Trade Act of 1974 on or 
     after such date of enactment.
       (c) References.--Except as otherwise provided in this 
     title, whenever in this title an amendment or repeal is 
     expressed in terms of an amendment to, or repeal of, a 
     provision of chapters 2 through 6 of title II of the Trade 
     Act of 1974, the reference shall be considered to be made to 
     a provision of any such chapter, as in effect on December 31, 
     2013.

     SEC. 203. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE PROGRAM.

       (a) Extension of Termination Provisions.--Section 285 of 
     the Trade Act of 1974 (19 U.S.C. 2271 note) is amended by 
     striking ``December 31, 2013'' each place it appears and 
     inserting ``June 30, 2021''.
       (b) Training Funds.--Section 236(a)(2)(A) of the Trade Act 
     of 1974 (19 U.S.C. 2296(a)(2)(A)) is amended by striking 
     ``shall not exceed'' and all that follows and inserting 
     ``shall not exceed $450,000,000 for each of fiscal years 2015 
     through 2021.''.
       (c) Reemployment Trade Adjustment Assistance.--Section 
     246(b)(1) of the Trade Act of 1974 (19 U.S.C. 2318(b)(1)) is 
     amended by striking ``December 31, 2013'' and inserting 
     ``June 30, 2021''.
       (d) Authorizations of Appropriations.--
       (1) Trade adjustment assistance for workers.--Section 
     245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is 
     amended by striking ``December 31, 2013'' and inserting 
     ``June 30, 2021''.
       (2) Trade adjustment assistance for firms.--Section 255(a) 
     of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended by 
     striking ``fiscal years 2012 and 2013'' and all that follows 
     through ``December 31, 2013'' and inserting ``fiscal years 
     2015 through 2021''.
       (3) Trade adjustment assistance for farmers.--Section 
     298(a) of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is 
     amended by striking ``fiscal years 2012 and 2013'' and all 
     that follows through ``December 31, 2013'' and inserting 
     ``fiscal years 2015 through 2021''.

     SEC. 204. PERFORMANCE MEASUREMENT AND REPORTING.

       (a) Performance Measures.--Section 239(j) of the Trade Act 
     of 1974 (19 U.S.C. 2311(j)) is amended--
       (1) in the subsection heading, by striking ``Data 
     Reporting'' and inserting ``Performance Measures'';
       (2) in paragraph (1)--
       (A) in the matter preceding subparagraph (A)--
       (i) by striking ``a quarterly'' and inserting ``an 
     annual''; and
       (ii) by striking ``data'' and inserting ``measures'';
       (B) in subparagraph (A), by striking ``core'' and inserting 
     ``primary''; and
       (C) in subparagraph (C), by inserting ``that promote 
     efficiency and effectiveness'' after ``assistance program'';
       (3) in paragraph (2)--
       (A) in the paragraph heading, by striking ``Core indicators 
     described'' and inserting ``Indicators of performance''; and
       (B) by striking subparagraph (A) and inserting the 
     following:
       ``(A) Primary indicators of performance described.--
       ``(i) In general.--The primary indicators of performance 
     referred to in paragraph (1)(A) shall consist of--

       ``(I) the percentage and number of workers who received 
     benefits under the trade adjustment assistance program who 
     are in unsubsidized employment during the second calendar 
     quarter after exit from the program;
       ``(II) the percentage and number of workers who received 
     benefits under the trade adjustment assistance program and 
     who are in unsubsidized employment during the fourth calendar 
     quarter after exit from the program;
       ``(III) the median earnings of workers described in 
     subclause (I);
       ``(IV) the percentage and number of workers who received 
     benefits under the trade adjustment assistance program who, 
     subject to clause (ii), obtain a recognized postsecondary 
     credential or a secondary school diploma or its recognized 
     equivalent, during participation in the program or within one 
     year after exit from the program; and
       ``(V) the percentage and number of workers who received 
     benefits under the trade adjustment assistance program who, 
     during a year while receiving such benefits, are in an 
     education or training program that leads to a recognized 
     postsecondary credential or employment and who are achieving 
     measurable gains in skills toward such a credential or 
     employment.

       ``(ii) Indicator relating to credential.--For purposes of 
     clause (i)(IV), a worker who received benefits under the 
     trade adjustment assistance program who obtained a secondary 
     school diploma or its recognized equivalent shall be included 
     in the percentage counted for purposes of that clause only if 
     the worker, in addition to obtaining such a diploma or its 
     recognized equivalent, has obtained or retained employment or 
     is in an education or training program leading to a 
     recognized postsecondary credential within one year after 
     exit from the program.'';
       (4) in paragraph (3)--
       (A) in the paragraph heading, by striking ``data'' and 
     inserting ``measures'';
       (B) by striking ``quarterly'' and inserting ``annual''; and
       (C) by striking ``data'' and inserting ``measures''; and
       (5) by adding at the end the following:
       ``(4) Accessibility of state performance reports.--The 
     Secretary shall, on an annual basis, make available 
     (including by electronic means), in an easily understandable 
     format, the reports of cooperating States or cooperating 
     State agencies required by paragraph (1) and the information 
     contained in those reports.''.
       (b) Collection and Publication of Data.--Section 249B of 
     the Trade Act of 1974 (19 U.S.C. 2323) is amended--
       (1) in subsection (b)--
       (A) in paragraph (3)--
       (i) in subparagraph (A), by striking ``enrolled in'' and 
     inserting ``who received'';
       (ii) in subparagraph (B)--

       (I) by striking ``complete'' and inserting ``exited''; and
       (II) by striking ``who were enrolled in'' and inserting ``, 
     including who received'';

       (iii) in subparagraph (E), by striking ``complete'' and 
     inserting ``exited'';
       (iv) in subparagraph (F), by striking ``complete'' and 
     inserting ``exit''; and
       (v) by adding at the end the following:
       ``(G) The average cost per worker of receiving training 
     approved under section 236.
       ``(H) The percentage of workers who received training 
     approved under section 236 and obtained unsubsidized 
     employment in a field related to that training.''; and
       (B) in paragraph (4)--
       (i) in subparagraphs (A) and (B), by striking ``quarterly'' 
     each place it appears and inserting ``annual''; and
       (ii) by striking subparagraph (C) and inserting the 
     following:
       ``(C) The median earnings of workers described in section 
     239(j)(2)(A)(i)(III) during the second calendar quarter after 
     exit from the program, expressed as a percentage of the 
     median earnings of such workers before the calendar quarter 
     in which such workers began receiving benefits under this 
     chapter.''; and
       (2) in subsection (e)--
       (A) in paragraph (1)--
       (i) by redesignating subparagraphs (B) and (C) as 
     subparagraphs (C) and (D), respectively; and
       (ii) by inserting after subparagraph (A) the following:
       ``(B) the reports required under section 239(j);''; and
       (B) in paragraph (2), by striking ``a quarterly'' and 
     inserting ``an annual''.
       (c) Recognized Postsecondary Credential Defined.--Section 
     247 of the Trade Act of 1974 (19 U.S.C. 2319) is amended by 
     adding at the end the following:
       ``(19) The term `recognized postsecondary credential' means 
     a credential consisting of an industry-recognized certificate 
     or certification, a certificate of completion of an 
     apprenticeship, a license recognized by a State or the 
     Federal Government, or an associate or baccalaureate 
     degree.''.

     SEC. 205. APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE 
                   PROVISIONS.

       (a) Trade Adjustment Assistance for Workers.--
       (1) Petitions filed on or after january 1, 2014, and before 
     date of enactment.--
       (A) Certifications of workers not certified before date of 
     enactment.--

[[Page 10033]]

       (i) Criteria if a determination has not been made.--If, as 
     of the date of the enactment of this Act, the Secretary of 
     Labor has not made a determination with respect to whether to 
     certify a group of workers as eligible to apply for 
     adjustment assistance under section 222 of the Trade Act of 
     1974 pursuant to a petition described in clause (iii), the 
     Secretary shall make that determination based on the 
     requirements of section 222 of the Trade Act of 1974, as in 
     effect on such date of enactment.
       (ii) Reconsideration of denials of certifications.--If, 
     before the date of the enactment of this Act, the Secretary 
     made a determination not to certify a group of workers as 
     eligible to apply for adjustment assistance under section 222 
     of the Trade Act of 1974 pursuant to a petition described in 
     clause (iii), the Secretary shall--

       (I) reconsider that determination; and
       (II) if the group of workers meets the requirements of 
     section 222 of the Trade Act of 1974, as in effect on such 
     date of enactment, certify the group of workers as eligible 
     to apply for adjustment assistance.

       (iii) Petition described.--A petition described in this 
     clause is a petition for a certification of eligibility for a 
     group of workers filed under section 221 of the Trade Act of 
     1974 on or after January 1, 2014, and before the date of the 
     enactment of this Act.
       (B) Eligibility for benefits.--
       (i) In general.--Except as provided in clause (ii), a 
     worker certified as eligible to apply for adjustment 
     assistance under section 222 of the Trade Act of 1974 
     pursuant to a petition described in subparagraph (A)(iii) 
     shall be eligible, on and after the date that is 90 days 
     after the date of the enactment of this Act, to receive 
     benefits only under the provisions of chapter 2 of title II 
     of the Trade Act of 1974, as in effect on such date of 
     enactment.
       (ii) Computation of maximum benefits.--Benefits received by 
     a worker described in clause (i) under chapter 2 of title II 
     of the Trade Act of 1974 before the date of the enactment of 
     this Act shall be included in any determination of the 
     maximum benefits for which the worker is eligible under the 
     provisions of chapter 2 of title II of the Trade Act of 1974, 
     as in effect on the date of the enactment of this Act.
       (2) Petitions filed before january 1, 2014.--A worker 
     certified as eligible to apply for adjustment assistance 
     pursuant to a petition filed under section 221 of the Trade 
     Act of 1974 on or before December 31, 2013, shall continue to 
     be eligible to apply for and receive benefits under the 
     provisions of chapter 2 of title II of such Act, as in effect 
     on December 31, 2013.
       (3) Qualifying separations with respect to petitions filed 
     within 90 days of date of enactment.--Section 223(b) of the 
     Trade Act of 1974, as in effect on the date of the enactment 
     of this Act, shall be applied and administered by 
     substituting ``before January 1, 2014'' for ``more than one 
     year before the date of the petition on which such 
     certification was granted'' for purposes of determining 
     whether a worker is eligible to apply for adjustment 
     assistance pursuant to a petition filed under section 221 of 
     the Trade Act of 1974 on or after the date of the enactment 
     of this Act and on or before the date that is 90 days after 
     such date of enactment.
       (b) Trade Adjustment Assistance for Firms.--
       (1) Certification of firms not certified before date of 
     enactment.--
       (A) Criteria if a determination has not been made.--If, as 
     of the date of the enactment of this Act, the Secretary of 
     Commerce has not made a determination with respect to whether 
     to certify a firm as eligible to apply for adjustment 
     assistance under section 251 of the Trade Act of 1974 
     pursuant to a petition described in subparagraph (C), the 
     Secretary shall make that determination based on the 
     requirements of section 251 of the Trade Act of 1974, as in 
     effect on such date of enactment.
       (B) Reconsideration of denial of certain petitions.--If, 
     before the date of the enactment of this Act, the Secretary 
     made a determination not to certify a firm as eligible to 
     apply for adjustment assistance under section 251 of the 
     Trade Act of 1974 pursuant to a petition described in 
     subparagraph (C), the Secretary shall--
       (i) reconsider that determination; and
       (ii) if the firm meets the requirements of section 251 of 
     the Trade Act of 1974, as in effect on such date of 
     enactment, certify the firm as eligible to apply for 
     adjustment assistance.
       (C) Petition described.--A petition described in this 
     subparagraph is a petition for a certification of eligibility 
     filed by a firm or its representative under section 251 of 
     the Trade Act of 1974 on or after January 1, 2014, and before 
     the date of the enactment of this Act.
       (2) Certification of firms that did not submit petitions 
     between january 1, 2014, and date of enactment.--
       (A) In general.--The Secretary of Commerce shall certify a 
     firm described in subparagraph (B) as eligible to apply for 
     adjustment assistance under section 251 of the Trade Act of 
     1974, as in effect on the date of the enactment of this Act, 
     if the firm or its representative files a petition for a 
     certification of eligibility under section 251 of the Trade 
     Act of 1974 not later than 90 days after such date of 
     enactment.
       (B) Firm described.--A firm described in this subparagraph 
     is a firm that the Secretary determines would have been 
     certified as eligible to apply for adjustment assistance if--
       (i) the firm or its representative had filed a petition for 
     a certification of eligibility under section 251 of the Trade 
     Act of 1974 on a date during the period beginning on January 
     1, 2014, and ending on the day before the date of the 
     enactment of this Act; and
       (ii) the provisions of chapter 3 of title II of the Trade 
     Act of 1974, as in effect on such date of enactment, had been 
     in effect on that date during the period described in clause 
     (i).

     SEC. 206. SUNSET PROVISIONS.

       (a) Application of Prior Law.--Subject to subsection (b), 
     beginning on July 1, 2021, the provisions of chapters 2, 3, 
     5, and 6 of title II of the Trade Act of 1974 (19 U.S.C. 2271 
     et seq.), as in effect on January 1, 2014, shall be in effect 
     and apply, except that in applying and administering such 
     chapters--
       (1) paragraph (1) of section 231(c) of that Act shall be 
     applied and administered as if subparagraphs (A), (B), and 
     (C) of that paragraph were not in effect;
       (2) section 233 of that Act shall be applied and 
     administered--
       (A) in subsection (a)--
       (i) in paragraph (2), by substituting ``104-week period'' 
     for ``104-week period'' and all that follows through ``130-
     week period)''; and
       (ii) in paragraph (3)--

       (I) in the matter preceding subparagraph (A), by 
     substituting ``65'' for ``52''; and
       (II) by substituting ``78-week period'' for ``52-week 
     period'' each place it appears; and

       (B) by applying and administering subsection (g) as if it 
     read as follows:
       ``(g) Payment of Trade Readjustment Allowances To Complete 
     Training.--Notwithstanding any other provision of this 
     section, in order to assist an adversely affected worker to 
     complete training approved for the worker under section 236 
     that leads to the completion of a degree or industry-
     recognized credential, payments may be made as trade 
     readjustment allowances for not more than 13 weeks within 
     such period of eligibility as the Secretary may prescribe to 
     account for a break in training or for justifiable cause that 
     follows the last week for which the worker is otherwise 
     entitled to a trade readjustment allowance under this chapter 
     if--
       ``(1) payment of the trade readjustment allowance for not 
     more than 13 weeks is necessary for the worker to complete 
     the training;
       ``(2) the worker participates in training in each such 
     week; and
       ``(3) the worker--
       ``(A) has substantially met the performance benchmarks 
     established as part of the training approved for the worker;
       ``(B) is expected to continue to make progress toward the 
     completion of the training; and
       ``(C) will complete the training during that period of 
     eligibility.'';
       (3) section 245(a) of that Act shall be applied and 
     administered by substituting ``June 30, 2022'' for ``December 
     31, 2007'';
       (4) section 246(b)(1) of that Act shall be applied and 
     administered by substituting ``June 30, 2022'' for ``the date 
     that is 5 years'' and all that follows through ``State'';
       (5) section 256(b) of that Act shall be applied and 
     administered by substituting ``the 1-year period beginning on 
     July 1, 2021'' for ``each of fiscal years 2003 through 2007, 
     and $4,000,000 for the 3-month period beginning on October 1, 
     2007'';
       (6) section 298(a) of that Act shall be applied and 
     administered by substituting ``the 1-year period beginning on 
     July 1, 2021'' for ``each of the fiscal years'' and all that 
     follows through ``October 1, 2007''; and
       (7) section 285 of that Act shall be applied and 
     administered--
       (A) in subsection (a), by substituting ``June 30, 2022'' 
     for ``December 31, 2007'' each place it appears; and
       (B) by applying and administering subsection (b) as if it 
     read as follows:
       ``(b) Other Assistance.--
       ``(1) Assistance for firms.--
       ``(A) In general.--Except as provided in subparagraph (B), 
     assistance may not be provided under chapter 3 after June 30, 
     2022.
       ``(B) Exception.--Notwithstanding subparagraph (A), any 
     assistance approved under chapter 3 pursuant to a petition 
     filed under section 251 on or before June 30, 2022, may be 
     provided--
       ``(i) to the extent funds are available pursuant to such 
     chapter for such purpose; and
       ``(ii) to the extent the recipient of the assistance is 
     otherwise eligible to receive such assistance.
       ``(2) Farmers.--
       ``(A) In general.--Except as provided in subparagraph (B), 
     assistance may not be provided under chapter 6 after June 30, 
     2022.
       ``(B) Exception.--Notwithstanding subparagraph (A), any 
     assistance approved under chapter 6 on or before June 30, 
     2022, may be provided--
       ``(i) to the extent funds are available pursuant to such 
     chapter for such purpose; and
       ``(ii) to the extent the recipient of the assistance is 
     otherwise eligible to receive such assistance.''.

[[Page 10034]]

       (b) Exceptions.--The provisions of chapters 2, 3, 5, and 6 
     of title II of the Trade Act of 1974, as in effect on the 
     date of the enactment of this Act, shall continue to apply on 
     and after July 1, 2021, with respect to--
       (1) workers certified as eligible for trade adjustment 
     assistance benefits under chapter 2 of title II of that Act 
     pursuant to petitions filed under section 221 of that Act 
     before July 1, 2021;
       (2) firms certified as eligible for technical assistance or 
     grants under chapter 3 of title II of that Act pursuant to 
     petitions filed under section 251 of that Act before July 1, 
     2021; and
       (3) agricultural commodity producers certified as eligible 
     for technical or financial assistance under chapter 6 of 
     title II of that Act pursuant to petitions filed under 
     section 292 of that Act before July 1, 2021.

     SEC. 207. EXTENSION AND MODIFICATION OF HEALTH COVERAGE TAX 
                   CREDIT.

       (a) Extension.--Subparagraph (B) of section 35(b)(1) of the 
     Internal Revenue Code of 1986 is amended by striking ``before 
     January 1, 2014'' and inserting ``before January 1, 2020''.
       (b) Coordination With Credit for Coverage Under a Qualified 
     Health Plan.--Subsection (g) of section 35 of the Internal 
     Revenue Code of 1986 is amended--
       (1) by redesignating paragraph (11) as paragraph (13), and
       (2) by inserting after paragraph (10) the following new 
     paragraphs:
       ``(11) Election.--
       ``(A) In general.--This section shall not apply to any 
     taxpayer for any eligible coverage month unless such taxpayer 
     elects the application of this section for such month.
       ``(B) Timing and applicability of election.--Except as the 
     Secretary may provide--
       ``(i) an election to have this section apply for any 
     eligible coverage month in a taxable year shall be made not 
     later than the due date (including extensions) for the return 
     of tax for the taxable year, and
       ``(ii) any election for this section to apply for an 
     eligible coverage month shall apply for all subsequent 
     eligible coverage months in the taxable year and, once made, 
     shall be irrevocable with respect to such months.
       ``(12) Coordination with premium tax credit.--
       ``(A) In general.--An eligible coverage month to which the 
     election under paragraph (11) applies shall not be treated as 
     a coverage month (as defined in section 36B(c)(2)) for 
     purposes of section 36B with respect to the taxpayer.
       ``(B) Coordination with advance payments of premium tax 
     credit.--In the case of a taxpayer who makes the election 
     under paragraph (11) with respect to any eligible coverage 
     month in a taxable year or on behalf of whom any advance 
     payment is made under section 7527 with respect to any month 
     in such taxable year--
       ``(i) the tax imposed by this chapter for the taxable year 
     shall be increased by the excess, if any, of--

       ``(I) the sum of any advance payments made on behalf of the 
     taxpayer under section 1412 of the Patient Protection and 
     Affordable Care Act and section 7527 for months during such 
     taxable year, over
       ``(II) the sum of the credits allowed under this section 
     (determined without regard to paragraph (1)) and section 36B 
     (determined without regard to subsection (f)(1) thereof) for 
     such taxable year, and

       ``(ii) section 36B(f)(2) shall not apply with respect to 
     such taxpayer for such taxable year, except that if such 
     taxpayer received any advance payments under section 7527 for 
     any month in such taxable year and is later allowed a credit 
     under section 36B for such taxable year, then section 
     36B(f)(2)(B) shall be applied by substituting the amount 
     determined under clause (i) for the amount determined under 
     section 36B(f)(2)(A).''.
       (c) Extension of Advance Payment Program.--
       (1) In general.--Subsection (a) of section 7527 of the 
     Internal Revenue Code of 1986 is amended by striking ``August 
     1, 2003'' and inserting ``the date that is 1 year after the 
     date of the enactment of the Trade Adjustment Assistance 
     Reauthorization Act of 2015''.
       (2) Conforming amendment.--Paragraph (1) of section 7527(e) 
     of such Code is amended by striking ``occurring'' and all 
     that follows and inserting ``occurring--
       ``(A) after the date that is 1 year after the date of the 
     enactment of the Trade Adjustment Assistance Reauthorization 
     Act of 2015, and
       ``(B) prior to the first month for which an advance payment 
     is made on behalf of such individual under subsection (a).''.
       (d) Individual Insurance Treated as Qualified Health 
     Insurance Without Regard to Enrollment Date.--
       (1) In general.--Subparagraph (J) of section 35(e)(1) of 
     the Internal Revenue Code of 1986 is amended by striking 
     ``insurance if the eligible individual'' and all that follows 
     through ``For purposes of'' and inserting ``insurance. For 
     purposes of''.
       (2) Special rule.--Subparagraph (J) of section 35(e)(1) of 
     such Code, as amended by paragraph (1), is amended by 
     striking ``insurance.'' and inserting ``insurance (other than 
     coverage enrolled in through an Exchange established under 
     the Patient Protection and Affordable Care Act).''.
       (e) Conforming Amendment.--Subsection (m) of section 6501 
     of the Internal Revenue Code of 1986 is amended by inserting 
     ``, 35(g)(11)'' after ``30D(e)(4)''.
       (f) Effective Date.--
       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by this section shall apply to coverage 
     months in taxable years beginning after December 31, 2013.
       (2) Plans available on individual market for use of tax 
     credit.--The amendment made by subsection (d)(2) shall apply 
     to coverage months in taxable years beginning after December 
     31, 2015.
       (3) Transition rule.--Notwithstanding section 
     35(g)(11)(B)(i) of the Internal Revenue Code of 1986 (as 
     added by this title), an election to apply section 35 of such 
     Code to an eligible coverage month (as defined in section 
     35(b) of such Code) (and not to claim the credit under 
     section 36B of such Code with respect to such month) in a 
     taxable year beginning after December 31, 2013, and before 
     the date of the enactment of this Act--
       (A) may be made at any time on or after such date of 
     enactment and before the expiration of the 3-year period of 
     limitation prescribed in section 6511(a) with respect to such 
     taxable year; and
       (B) may be made on an amended return.
       (g) Agency Outreach.--As soon as possible after the date of 
     the enactment of this Act, the Secretaries of the Treasury, 
     Health and Human Services, and Labor (or such Secretaries' 
     delegates) and the Director of the Pension Benefit Guaranty 
     Corporation (or the Director's delegate) shall carry out 
     programs of public outreach, including on the Internet, to 
     inform potential eligible individuals (as defined in section 
     35(c)(1) of the Internal Revenue Code of 1986) of the 
     extension of the credit under section 35 of the Internal 
     Revenue Code of 1986 and the availability of the election to 
     claim such credit retroactively for coverage months beginning 
     after December 31, 2013.

  TITLE III--IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING DUTY LAWS

     SEC. 301. SHORT TITLE.

       This title may be cited as the ``American Trade Enforcement 
     Effectiveness Act''.

     SEC. 302. CONSEQUENCES OF FAILURE TO COOPERATE WITH A REQUEST 
                   FOR INFORMATION IN A PROCEEDING.

       Section 776 of the Tariff Act of 1930 (19 U.S.C. 1677e) is 
     amended--
       (1) in subsection (b)--
       (A) by redesignating paragraphs (1) through (4) as 
     subparagraphs (A) through (D), respectively, and by moving 
     such subparagraphs, as so redesignated, 2 ems to the right;
       (B) by striking ``Adverse Inferences.--If'' and inserting 
     the following: ``Adverse Inferences.--
       ``(1) In general.--If'';
       (C) by striking ``under this title, may use'' and inserting 
     the following: ``under this title--
       ``(A) may use''; and
       (D) by striking ``facts otherwise available. Such adverse 
     inference may include'' and inserting the following: ``facts 
     otherwise available; and
       ``(B) is not required to determine, or make any adjustments 
     to, a countervailable subsidy rate or weighted average 
     dumping margin based on any assumptions about information the 
     interested party would have provided if the interested party 
     had complied with the request for information.
       ``(2) Potential sources of information for adverse 
     inferences.--An adverse inference under paragraph (1)(A) may 
     include'';
       (2) in subsection (c)--
       (A) by striking ``Corroboration of Secondary Information.--
     When the'' and inserting the following: ``Corroboration of 
     Secondary Information.--
       ``(1) In general.--Except as provided in paragraph (2), 
     when the''; and
       (B) by adding at the end the following:
       ``(2) Exception.--The administrative authority and the 
     Commission shall not be required to corroborate any dumping 
     margin or countervailing duty applied in a separate segment 
     of the same proceeding.''; and
       (3) by adding at the end the following:
       ``(d) Subsidy Rates and Dumping Margins in Adverse 
     Inference Determinations.--
       ``(1) In general.--If the administering authority uses an 
     inference that is adverse to the interests of a party under 
     subsection (b)(1)(A) in selecting among the facts otherwise 
     available, the administering authority may--
       ``(A) in the case of a countervailing duty proceeding--
       ``(i) use a countervailable subsidy rate applied for the 
     same or similar program in a countervailing duty proceeding 
     involving the same country, or
       ``(ii) if there is no same or similar program, use a 
     countervailable subsidy rate for a subsidy program from a 
     proceeding that the administering authority considers 
     reasonable to use, and
       ``(B) in the case of an antidumping duty proceeding, use 
     any dumping margin from any segment of the proceeding under 
     the applicable antidumping order.
       ``(2) Discretion to apply highest rate.--In carrying out 
     paragraph (1), the administering authority may apply any of 
     the

[[Page 10035]]

     countervailable subsidy rates or dumping margins specified 
     under that paragraph, including the highest such rate or 
     margin, based on the evaluation by the administering 
     authority of the situation that resulted in the administering 
     authority using an adverse inference in selecting among the 
     facts otherwise available.
       ``(3) No obligation to make certain estimates or address 
     certain claims.--If the administering authority uses an 
     adverse inference under subsection (b)(1)(A) in selecting 
     among the facts otherwise available, the administering 
     authority is not required, for purposes of subsection (c) or 
     for any other purpose--
       ``(A) to estimate what the countervailable subsidy rate or 
     dumping margin would have been if the interested party found 
     to have failed to cooperate under subsection (b)(1) had 
     cooperated, or
       ``(B) to demonstrate that the countervailable subsidy rate 
     or dumping margin used by the administering authority 
     reflects an alleged commercial reality of the interested 
     party.''.

     SEC. 303. DEFINITION OF MATERIAL INJURY.

       (a) Effect of Profitability of Domestic Industries.--
     Section 771(7) of the Tariff Act of 1930 (19 U.S.C. 1677(7)) 
     is amended by adding at the end the following:
       ``(J) Effect of profitability.--The Commission may not 
     determine that there is no material injury or threat of 
     material injury to an industry in the United States merely 
     because that industry is profitable or because the 
     performance of that industry has recently improved.''.
       (b) Evaluation of Impact on Domestic Industry in 
     Determination of Material Injury.--Subclause (I) of section 
     771(7)(C)(iii) of the Tariff Act of 1930 (19 U.S.C. 
     1677(7)(C)(iii)) is amended to read as follows:

       ``(I) actual and potential decline in output, sales, market 
     share, gross profits, operating profits, net profits, ability 
     to service debt, productivity, return on investments, return 
     on assets, and utilization of capacity,''.

       (c) Captive Production.--Section 771(7)(C)(iv) of the 
     Tariff Act of 1930 (19 U.S.C. 1677(7)(C)(iv)) is amended--
       (1) in subclause (I), by striking the comma and inserting 
     ``, and'';
       (2) in subclause (II), by striking ``, and'' and inserting 
     a comma; and
       (3) by striking subclause (III).

     SEC. 304. PARTICULAR MARKET SITUATION.

       (a) Definition of Ordinary Course of Trade.--Section 
     771(15) of the Tariff Act of 1930 (19 U.S.C. 1677(15)) is 
     amended by adding at the end the following:
       ``(C) Situations in which the administering authority 
     determines that the particular market situation prevents a 
     proper comparison with the export price or constructed export 
     price.''.
       (b) Definition of Normal Value.--Section 
     773(a)(1)(B)(ii)(III) of the Tariff Act of 1930 (19 U.S.C. 
     1677b(a)(1)(B)(ii)(III)) is amended by striking ``in such 
     other country.''.
       (c) Definition of Constructed Value.--Section 773(e) of the 
     Tariff Act of 1930 (19 U.S.C. 1677b(e)) is amended--
       (1) in paragraph (1), by striking ``business'' and 
     inserting ``trade''; and
       (2) by striking the flush text at the end and inserting the 
     following:
     ``For purposes of paragraph (1), if a particular market 
     situation exists such that the cost of materials and 
     fabrication or other processing of any kind does not 
     accurately reflect the cost of production in the ordinary 
     course of trade, the administering authority may use another 
     calculation methodology under this subtitle or any other 
     calculation methodology. For purposes of paragraph (1), the 
     cost of materials shall be determined without regard to any 
     internal tax in the exporting country imposed on such 
     materials or their disposition that is remitted or refunded 
     upon exportation of the subject merchandise produced from 
     such materials.''.

     SEC. 305. DISTORTION OF PRICES OR COSTS.

       (a) Investigation of Below-cost Sales.--Section 773(b)(2) 
     of the Tariff Act of 1930 (19 U.S.C. 1677b(b)(2)) is amended 
     by striking subparagraph (A) and inserting the following:
       ``(A) Reasonable grounds to believe or suspect.--
       ``(i) Review.--In a review conducted under section 751 
     involving a specific exporter, there are reasonable grounds 
     to believe or suspect that sales of the foreign like product 
     have been made at prices that are less than the cost of 
     production of the product if the administering authority 
     disregarded some or all of the exporter's sales pursuant to 
     paragraph (1) in the investigation or, if a review has been 
     completed, in the most recently completed review.
       ``(ii) Requests for information.--In an investigation 
     initiated under section 732 or a review conducted under 
     section 751, the administering authority shall request 
     information necessary to calculate the constructed value and 
     cost of production under subsections (e) and (f) to determine 
     whether there are reasonable grounds to believe or suspect 
     that sales of the foreign like product have been made at 
     prices that represent less than the cost of production of the 
     product.''.
       (b) Prices and Costs in Nonmarket Economies.--Section 
     773(c) of the Tariff Act of 1930 (19 U.S.C. 1677b(c)) is 
     amended by adding at the end the following:
       ``(5) Discretion to disregard certain price or cost 
     values.--In valuing the factors of production under paragraph 
     (1) for the subject merchandise, the administering authority 
     may disregard price or cost values without further 
     investigation if the administering authority has determined 
     that broadly available export subsidies existed or particular 
     instances of subsidization occurred with respect to those 
     price or cost values or if those price or cost values were 
     subject to an antidumping order.''.

     SEC. 306. REDUCTION IN BURDEN ON DEPARTMENT OF COMMERCE BY 
                   REDUCING THE NUMBER OF VOLUNTARY RESPONDENTS.

       Section 782(a) of the Tariff Act of 1930 (19 U.S.C. 
     1677m(a)) is amended--
       (1) in paragraph (1), by redesignating subparagraphs (A) 
     and (B) as clauses (i) and (ii), respectively, and by moving 
     such clauses, as so redesignated, 2 ems to the right;
       (2) by redesignating paragraphs (1) and (2) as 
     subparagraphs (A) and (B), respectively, and by moving such 
     subparagraphs, as so redesignated, 2 ems to the right;
       (3) by striking ``Investigations and Reviews.--In'' and 
     inserting the following: ``Investigations and Reviews.--
       ``(1) In general.--In'';
       (4) in paragraph (1), as designated by paragraph (3), by 
     amending subparagraph (B), as redesignated by paragraph (2), 
     to read as follows:
       ``(B) the number of exporters or producers subject to the 
     investigation or review is not so large that any additional 
     individual examination of such exporters or producers would 
     be unduly burdensome to the administering authority and 
     inhibit the timely completion of the investigation or 
     review.''; and
       (5) by adding at the end the following:
       ``(2) Determination of unduly burdensome.--In determining 
     if an individual examination under paragraph (1)(B) would be 
     unduly burdensome, the administering authority may consider 
     the following:
       ``(A) The complexity of the issues or information presented 
     in the proceeding, including questionnaires and any responses 
     thereto.
       ``(B) Any prior experience of the administering authority 
     in the same or similar proceeding.
       ``(C) The total number of investigations under subtitle A 
     or B and reviews under section 751 being conducted by the 
     administering authority as of the date of the determination.
       ``(D) Such other factors relating to the timely completion 
     of each such investigation and review as the administering 
     authority considers appropriate.''.

     SEC. 307. APPLICATION TO CANADA AND MEXICO.

       Pursuant to article 1902 of the North American Free Trade 
     Agreement and section 408 of the North American Free Trade 
     Agreement Implementation Act (19 U.S.C. 3438), the amendments 
     made by this title shall apply with respect to goods from 
     Canada and Mexico.

                           TITLE IV--OFFSETS

     SEC. 401. CUSTOMS USER FEES EXTENSION.

       (a) In General.--Section 13031(j)(3)(A) of the Consolidated 
     Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 
     58c(j)(3)(A)) is amended by striking ``September 30, 2024'' 
     and inserting ``July 7, 2025''.
       (b) Rate for Merchandise Processing Fees.--Section 503 of 
     the United States-Korea Free Trade Agreement Implementation 
     Act (Public Law 112-41; 125 Stat. 460) is amended by striking 
     ``June 30, 2021'' and inserting ``June 30, 2025''.

     SEC. 402. ADDITIONAL CUSTOMS USER FEES EXTENSION.

       (a) In General.--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 (B)(i), by striking ``September 30, 
     2024'' and inserting ``September 30, 2025''; and
       (2) by adding at the end the following:
       ``(D) Fees may be charged under paragraphs (9) and (10) of 
     subsection (a) during the period beginning on July 29, 2025, 
     and ending on September 30, 2025.''.
       (b) Rate for Merchandise Processing Fees.--Section 503 of 
     the United States-Korea Free Trade Agreement Implementation 
     Act (Public Law 112-41; 125 Stat. 460) is amended by adding 
     at the end the following:
       ``(c) Further Additional Period.--For the period beginning 
     on July 15, 2025, and ending on September 30, 2025, section 
     13031(a)(9) of the Consolidated Omnibus Budget Reconciliation 
     Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and 
     administered--
       ``(1) in subparagraph (A), by substituting `0.3464' for 
     `0.21'; and
       ``(2) in subparagraph (B)(i), by substituting `0.3464' for 
     `0.21'.''.

     SEC. 403. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.

       Notwithstanding section 6655 of the Internal Revenue Code 
     of 1986, in the case of a corporation with assets of not less 
     than $1,000,000,000 (determined as of the end of the 
     preceding taxable year)--
       (1) the amount of any required installment of corporate 
     estimated tax which is otherwise due in July, August, or 
     September of 2020 shall be increased by 8 percent of such 
     amount (determined without regard to any

[[Page 10036]]

     increase in such amount not contained in such Code); and
       (2) the amount of the next required installment after an 
     installment referred to in paragraph (1) shall be 
     appropriately reduced to reflect the amount of the increase 
     by reason of such paragraph.

     SEC. 404. PAYEE STATEMENT REQUIRED TO CLAIM CERTAIN EDUCATION 
                   TAX BENEFITS.

       (a) American Opportunity Credit, Hope Scholarship Credit, 
     and Lifetime Learning Credit.--
       (1) In general.--Section 25A(g) of the Internal Revenue 
     Code of 1986 is amended by adding at the end the following 
     new paragraph:
       ``(8) Payee statement requirement.--Except as otherwise 
     provided by the Secretary, no credit shall be allowed under 
     this section unless the taxpayer receives a statement 
     furnished under section 6050S(d) which contains all of the 
     information required by paragraph (2) thereof.''.
       (2) Statement received by dependent.--Section 25A(g)(3) of 
     such Code is amended by striking ``and'' at the end of 
     subparagraph (A), by striking the period at the end of 
     subparagraph (B) and inserting ``, and'', and by adding at 
     the end the following:
       ``(C) a statement described in paragraph (8) and received 
     by such individual shall be treated as received by the 
     taxpayer.''.
       (b) Deduction for Qualified Tuition and Related Expenses.--
     Section 222(d) of such Code is amended by redesignating 
     paragraph (6) as paragraph (7), and by inserting after 
     paragraph (5) the following new paragraph:
       ``(6) Payee statement requirement.--
       ``(A) In general.--Except as otherwise provided by the 
     Secretary, no deduction shall be allowed under subsection (a) 
     unless the taxpayer receives a statement furnished under 
     section 6050S(d) which contains all of the information 
     required by paragraph (2) thereof.
       ``(B) Statement received by dependent.--The receipt of the 
     statement referred to in subparagraph (A) by an individual 
     described in subsection (c)(3) shall be treated for purposes 
     of subparagraph (A) as received by the taxpayer.''.
       (c) Information Required To Be Provided on Payee 
     Statement.--Section 6050S(d)(2) of such Code is amended to 
     read as follows:
       ``(2) the information required by subsection (b)(2).''.
       (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. 405. SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE TO 
                   COLLECT TINS OF INDIVIDUALS WITH RESPECT TO 
                   HIGHER EDUCATION TUITION AND RELATED EXPENSES.

       (a) In General.--Section 6724 of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following new 
     subsection:
       ``(f) Special Rule for Returns of Educational Institutions 
     Related to Higher Education Tuition and Related Expenses.--No 
     penalty shall be imposed under section 6721 or 6722 solely by 
     reason of failing to provide the TIN of an individual on a 
     return or statement required by section 6050S(a)(1) if the 
     eligible educational institution required to make such return 
     contemporaneously makes a true and accurate certification 
     under penalty of perjury (and in such form and manner as may 
     be prescribed by the Secretary) that it has complied with 
     standards promulgated by the Secretary for obtaining such 
     individual's TIN.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to returns required to be made, and statements 
     required to be furnished, after December 31, 2015.

     SEC. 406. PENALTY FOR FAILURE TO FILE CORRECT INFORMATION 
                   RETURNS AND PROVIDE PAYEE STATEMENTS.

       (a) In General.--Section 6721(a)(1) of the Internal Revenue 
     Code of 1986 is amended--
       (1) by striking ``$100'' and inserting ``$250''; and
       (2) by striking ``$1,500,000'' and inserting 
     ``$3,000,000''.
       (b) Reduction Where Correction in Specified Period.--
       (1) Correction within 30 days.--Section 6721(b)(1) of such 
     Code is amended--
       (A) by striking ``$30'' and inserting ``$50'';
       (B) by striking ``$100'' and inserting ``$250''; and
       (C) by striking ``$250,000'' and inserting ``$500,000''.
       (2) Failures corrected on or before august 1.--Section 
     6721(b)(2) of such Code is amended--
       (A) by striking ``$60'' and inserting ``$100'';
       (B) by striking ``$100'' (prior to amendment by 
     subparagraph (A)) and inserting ``$250''; and
       (C) by striking ``$500,000'' and inserting ``$1,500,000''.
       (c) Lower Limitation for Persons With Gross Receipts of Not 
     More Than $5,000,000.--Section 6721(d)(1) of such Code is 
     amended--
       (1) in subparagraph (A)--
       (A) by striking ``$500,000'' and inserting ``$1,000,000''; 
     and
       (B) by striking ``$1,500,000'' and inserting 
     ``$3,000,000'';
       (2) in subparagraph (B)--
       (A) by striking ``$75,000'' and inserting ``$175,000''; and
       (B) by striking ``$250,000'' and inserting ``$500,000''; 
     and
       (3) in subparagraph (C)--
       (A) by striking ``$200,000'' and inserting ``$500,000''; 
     and
       (B) by striking ``$500,000'' (prior to amendment by 
     subparagraph (A)) and inserting ``$1,500,000''.
       (d) Penalty in Case of Intentional Disregard.--Section 
     6721(e) of such Code is amended--
       (1) by striking ``$250'' in paragraph (2) and inserting 
     ``$500''; and
       (2) by striking ``$1,500,000'' in paragraph (3)(A) and 
     inserting ``$3,000,000''.
       (e) Failure To Furnish Correct Payee Statements.--
       (1) In general.--Section 6722(a)(1) of such Code is 
     amended--
       (A) by striking ``$100'' and inserting ``$250''; and
       (B) by striking ``$1,500,000'' and inserting 
     ``$3,000,000''.
       (2) Reduction where correction in specified period.--
       (A) Correction within 30 days.--Section 6722(b)(1) of such 
     Code is amended--
       (i) by striking ``$30'' and inserting ``$50'';
       (ii) by striking ``$100'' and inserting ``$250''; and
       (iii) by striking ``$250,000'' and inserting ``$500,000''.
       (B) Failures corrected on or before august 1.--Section 
     6722(b)(2) of such Code is amended--
       (i) by striking ``$60'' and inserting ``$100'';
       (ii) by striking ``$100'' (prior to amendment by clause 
     (i)) and inserting ``$250''; and
       (iii) by striking ``$500,000'' and inserting 
     ``$1,500,000''.
       (3) Lower limitation for persons with gross receipts of not 
     more than $5,000,000.--Section 6722(d)(1) of such Code is 
     amended--
       (A) in subparagraph (A)--
       (i) by striking ``$500,000'' and inserting ``$1,000,000''; 
     and
       (ii) by striking ``$1,500,000'' and inserting 
     ``$3,000,000'';
       (B) in subparagraph (B)--
       (i) by striking ``$75,000'' and inserting ``$175,000''; and
       (ii) by striking ``$250,000'' and inserting ``$500,000''; 
     and
       (C) in subparagraph (C)--
       (i) by striking ``$200,000'' and inserting ``$500,000''; 
     and
       (ii) by striking ``$500,000'' (prior to amendment by 
     subparagraph (A)) and inserting ``$1,500,000''.
       (4) Penalty in case of intentional disregard.--Section 
     6722(e) of such Code is amended--
       (A) by striking ``$250'' in paragraph (2) and inserting 
     ``$500''; and
       (B) by striking ``$1,500,000'' in paragraph (3)(A) and 
     inserting ``$3,000,000''.
       (f) Effective Date.--The amendments made by this section 
     shall apply with respect to returns and statements required 
     to be filed after December 31, 2015.

     SEC. 407. CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS 
                   ELECTING TO EXCLUDE FOREIGN EARNED INCOME FROM 
                   TAX.

       (a) In General.--Section 24(d) of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following new 
     paragraph:
       ``(5) Exception for taxpayers excluding foreign earned 
     income.--Paragraph (1) shall not apply to any taxpayer for 
     any taxable year if such taxpayer elects to exclude any 
     amount from gross income under section 911 for such taxable 
     year.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2014.

     SEC. 408. COVERAGE AND PAYMENT FOR RENAL DIALYSIS SERVICES 
                   FOR INDIVIDUALS WITH ACUTE KIDNEY INJURY.

       (a) Coverage.--Section 1861(s)(2)(F) of the Social Security 
     Act (42 U.S.C. 1395x(s)(2)(F)) is amended by inserting before 
     the semicolon the following: ``, including such renal 
     dialysis services furnished on or after January 1, 2017, by a 
     renal dialysis facility or provider of services paid under 
     section 1881(b)(14) to an individual with acute kidney injury 
     (as defined in section 1834(r)(2))''.
       (b) Payment.--Section 1834 of the Social Security Act (42 
     U.S.C. 1395m) is amended by adding at the end the following 
     new subsection:
       ``(r) Payment for Renal Dialysis Services for Individuals 
     With Acute Kidney Injury.--
       ``(1) Payment rate.--In the case of renal dialysis services 
     (as defined in subparagraph (B) of section 1881(b)(14)) 
     furnished under this part by a renal dialysis facility or 
     provider of services paid under such section during a year 
     (beginning with 2017) to an individual with acute kidney 
     injury (as defined in paragraph (2)), the amount of payment 
     under this part for such services shall be the base rate for 
     renal dialysis services determined for such year under such 
     section, as adjusted by any applicable geographic adjustment 
     factor applied under subparagraph (D)(iv)(II) of such section 
     and may be adjusted by the Secretary (on a budget neutral 
     basis for payments under this paragraph) by any other 
     adjustment factor under subparagraph (D) of such section.
       ``(2) Individual with acute kidney injury defined.--In this 
     subsection, the term `individual with acute kidney injury' 
     means an

[[Page 10037]]

     individual who has acute loss of renal function and does not 
     receive renal dialysis services for which payment is made 
     under section 1881(b)(14).''.
                                 ______
                                 
  SA 2075. Mr. PORTMAN (for himself and Ms. Stabenow) submitted an 
amendment intended to be proposed by him to the bill H.R. 2146, to 
amend the Internal Revenue Code of 1986 to allow Federal law 
enforcement officers, firefighters, and air traffic controllers to make 
penalty-free withdrawals from governmental plans after age 50, and for 
other purposes; which was ordered to lie on the table; as follows:

       Beginning on page 25, strike line 18, and all that follows 
     through page 26, line 16, and insert the following:
       (11) Currency manipulation.--The principal negotiating 
     objective of the United States with respect to unfair 
     currency exchange practices is to target protracted large-
     scale intervention in one direction in the exchange markets 
     by a party to a trade agreement to gain an unfair competitive 
     advantage in trade over other parties to the agreement, by 
     establishing strong and enforceable rules against exchange 
     rate manipulation that are subject to the same dispute 
     settlement procedures and remedies as other enforceable 
     obligations under the agreement and are consistent with 
     existing principles and agreements of the International 
     Monetary Fund and the World Trade Organization. Nothing in 
     the previous sentence shall be construed to restrict the 
     exercise of domestic monetary policy.
                                 ______
                                 
  SA 2076. Mr. McCONNELL (for Mr. Blumenthal) proposed an amendment to 
the bill H.R. 91, to amend title 38, United States Code, to direct the 
Secretary of Veterans Affairs to issue, upon request, veteran 
identification cards to certain veterans; as follows:

       Strike all after the enacting clause and insert the 
     following:

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Veterans Identification Card 
     Act 2015''.

     SEC. 2. VETERANS IDENTIFICATION CARD.

       (a) Findings.--Congress makes the following findings:
       (1) Effective on the day before the date of the enactment 
     of this Act, veteran identification cards were issued to 
     veterans who have either completed the statutory time-in-
     service requirement for retirement from the Armed Forces or 
     who have received a medical-related discharge from the Armed 
     Forces.
       (2) Effective on the day before the date of the enactment 
     of this Act, a veteran who served a minimum obligated time in 
     service, but who did not meet the criteria described in 
     paragraph (1), did not receive a means of identifying the 
     veteran's status as a veteran other than using the Department 
     of Defense form DD-214 discharge papers of the veteran.
       (3) Goods, services, and promotional activities are often 
     offered by public and private institutions to veterans who 
     demonstrate proof of service in the military, but it is 
     impractical for a veteran to always carry Department of 
     Defense form DD-214 discharge papers to demonstrate such 
     proof.
       (4) A general purpose veteran identification card made 
     available to veterans would be useful to demonstrate the 
     status of the veterans without having to carry and use 
     official Department of Defense form DD-214 discharge papers.
       (5) On the day before the date of the enactment of this 
     Act, the Department of Veterans Affairs had the 
     infrastructure in place across the United States to produce 
     photographic identification cards and accept a small payment 
     to cover the cost of these cards.
       (b) Provision of Veteran Identification Cards.--Chapter 57 
     of title 38, United States Code, is amended by adding after 
     section 5705 the following new section:

     ``Sec. 5706. Veterans identification card

       ``(a) In General.--The Secretary of Veterans Affairs shall 
     issue an identification card described in subsection (b) to 
     each veteran who--
       ``(1) requests such card;
       ``(2) presents a copy of Department of Defense form DD-214 
     or other official document from the official military 
     personnel file of the veteran that describes the service of 
     the veteran; and
       ``(3) pays the fee under subsection (c)(1).
       ``(b) Identification Card.--An identification card 
     described in this subsection is a card issued to a veteran 
     that--
       ``(1) displays a photograph of the veteran;
       ``(2) displays the name of the veteran;
       ``(3) explains that such card is not proof of any benefits 
     to which the veteran is entitled to;
       ``(4) contains an identification number that is not a 
     social security number; and
       ``(5) serves as proof that such veteran--
       ``(A) served in the Armed Forces; and
       ``(B) has a Department of Defense form DD-214 or other 
     official document in the official military personnel file of 
     the veteran that describes the service of the veteran.
       ``(c) Costs of Card.--(1) The Secretary shall charge a fee 
     to each veteran who receives an identification card issued 
     under this section, including a replacement identification 
     card.
       ``(2)(A) The fee charged under paragraph (1) shall equal 
     such amount as the Secretary determines is necessary to issue 
     an identification card under this section.
       ``(B) In determining the amount of the fee under 
     subparagraph (A), the Secretary shall ensure that the total 
     amount of fees collected under paragraph (1) equals an amount 
     necessary to carry out this section, including costs related 
     to any additional equipment or personnel required to carry 
     out this section.
       ``(C) The Secretary shall review and reassess the 
     determination under subparagraph (A) during each five-year 
     period in which the Secretary issues an identification card 
     under this section.
       ``(3) Amounts collected under this subsection shall be 
     deposited in an account of the Department available to carry 
     out this section. Amounts so deposited shall be--
       ``(A) merged with amounts in such account;
       ``(B) available in such amounts as may be provided in 
     appropriation Acts; and
       ``(C) subject to the same conditions and limitations as 
     amounts otherwise in such account.
       ``(d) Effect of Card on Benefits.--(1) An identification 
     card issued under this section shall not serve as proof of 
     any benefits that the veteran may be entitled to under this 
     title.
       ``(2) A veteran who is issued an identification card under 
     this section shall not be entitled to any benefits under this 
     title by reason of possessing such card.
       ``(e) Administrative Measures.--(1) The Secretary shall 
     ensure that any information collected or used with respect to 
     an identification card issued under this section is 
     appropriately secured.
       ``(2) The Secretary may determine any appropriate 
     procedures with respect to issuing a replacement 
     identification card.
       ``(3) In carrying out this section, the Secretary shall 
     coordinate with the National Personnel Records Center.
       ``(4) The Secretary may conduct such outreach to advertise 
     the identification card under this section as the Secretary 
     considers appropriate.
       ``(f) Construction.--This section shall not be construed to 
     affect identification cards otherwise provided by the 
     Secretary to veterans enrolled in the health care system 
     established under section 1705(a) of this title.''.
       (c) Clerical Amendment.--The table of sections at the 
     beginning of such chapter is amended by inserting after the 
     item relating to section 5705 the following new item:

``5706. Veterans identification card.''.

       (d) Effective Date.--The amendments made by this Act shall 
     take effect on the date that is 60 days after the date of the 
     enactment of this Act.

                          ____________________