[House Report 114-544]
[From the U.S. Government Publishing Office]


114th Congress  }                                             {   Report
                        HOUSE OF REPRESENTATIVES
 2d Session     }                                             {  114-544

======================================================================



 
 BULLETPROOF VEST PARTNERSHIP GRANT PROGRAM REAUTHORIZATION ACT OF 2015

                                _______
                                

  May 10, 2016.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

   Mr. Goodlatte, from the Committee on the Judiciary, submitted the 
                               following

                              R E P O R T

                         [To accompany S. 125]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on the Judiciary, to whom was referred the 
bill (S. 125) to amend title I of the Omnibus Crime Control and 
Safe Streets Act of 1968 to extend the authorization of the 
Bulletproof Vest Partnership Grant Program through fiscal year 
2020, and for other purposes, having considered the same, 
reports favorably thereon without amendment and recommends that 
the bill do pass.

                                CONTENTS

                                                                   Page

Purpose and Summary..............................................     1
Background and Need for the Legislation..........................     2
Hearings.........................................................     2
Committee Consideration..........................................     2
Committee Votes..................................................     2
Committee Oversight Findings.....................................     2
New Budget Authority and Tax Expenditures........................     2
Congressional Budget Office Cost Estimate........................     3
Duplication of Federal Programs..................................     5
Disclosure of Directed Rule Makings..............................     5
Performance Goals and Objectives.................................     5
Advisory on Earmarks.............................................     5
Section-by-Section Analysis......................................     5
Changes in Existing Law Made by the Bill, as Reported............     6

                          Purpose and Summary

    S. 125, the ``Bulletproof Vest Partnership Grant Act of 
2015,'' (the ``Act'') amends the Omnibus Crime Control and Safe 
Streets Act of 1968 to extend through FY2020 the grant program 
for armored vests for law enforcement officers. The Act was 
previously authorized but the authorization lapsed in 2012, 
though it has received annual appropriations since 2012.

                Background and Need for the Legislation

    Since 1999, the Bulletproof Vest Partnership Grant (BVP) 
program has awarded more than 13,000 jurisdictions a total of 
$393 million in Federal funds for the purchase of over one 
million vests (1,197,348 as of December, 2014). BVP is a 
critical resource for state and local jurisdictions that saves 
lives. Based on data collected and recorded by the Department 
of Justice (DOJ), in FY 2012, protective vests were directly 
attributable to saving the lives of at least 33 law enforcement 
and corrections officers in 20 different states, an increase of 
13.7% over FY 2011. At least 14 of those life-saving vests had 
been purchased, in part, with BVP funds. Awarded funds may only 
be used for the latest National Institute of Justice (NIJ)-
compliant armored vests.
    Many agencies from throughout the country have received 
this money. The BVP program was previously authorized at $50 
million per year. Despite its authorization expiring at the end 
of FY 2012, the program has continued to be appropriated at 
$22.5 million per year. This bill authorizes the fund at $25 
million per year and extends the authorization through 2020.

                                Hearings

    The Committee on the Judiciary held no hearings on S. 125.

                        Committee Consideration

    On April 20, 2016, the Committee met in open session and 
ordered the bill S. 125 favorably reported, without amendment, 
by voice vote, a quorum being present.

                            Committee Votes

    In compliance with clause 3(b) of rule XIII of the Rules of 
the House of Representatives, the Committee advises that there 
were no recorded votes during the Committee's consideration of 
S. 125.

                      Committee Oversight Findings

    In compliance with clause 3(c)(1) of rule XIII of the Rules 
of the House of Representatives, the Committee advises that the 
findings and recommendations of the Committee, based on 
oversight activities under clause 2(b)(1) of rule X of the 
Rules of the House of Representatives, are incorporated in the 
descriptive portions of this report.

               New Budget Authority and Tax Expenditures

    Clause 3(c)(2) of rule XIII of the Rules of the House of 
Representatives is inapplicable because this legislation does 
not provide new budgetary authority or increased tax 
expenditures.

               Congressional Budget Office Cost Estimate

    In compliance with clause 3(c)(3) of rule XIII of the Rules 
of the House of Representatives, the Committee sets forth, with 
respect to the bill, S. 125, the following estimate and 
comparison prepared by the Director of the Congressional Budget 
Office under section 402 of the Congressional Budget Act of 
1974:

                                     U.S. Congress,
                               Congressional Budget Office,
                                       Washington, DC, May 6, 2016.
Hon. Bob Goodlatte, Chairman,
Committee on the Judiciary,
House of Representatives, Washington, DC.
    Dear Mr. Chairman: The Congressional Budget Office has 
prepared the enclosed cost estimate for S. 125, the 
``Bulletproof Vest Partnership Grant Program Reauthorization 
Act of 2015.''
    If you wish further details on this estimate, we will be 
pleased to provide them. The CBO staff contact is Mark 
Grabowicz, who can be reached at 226-2860.
            Sincerely,
                                                Keith Hall,
                                                  Director.

Enclosure

cc:
        Honorable John Conyers, Jr.
        Ranking Member




S. 125--Bulletproof Vest Partnership Grant Program Reauthorization Act 
                                of 2015.

      As ordered reported by the House Committee on the Judiciary 
                           on April 20, 2016.




                                SUMMARY

    S. 125 would authorize the appropriation of $25 million 
annually over the 2016-2020 period for the Bulletproof Vest 
Partnership Grant program. Under this program, the Department 
of Justice makes grants to State, local, and tribal law 
enforcement agencies to purchase bulletproof vests.
    Assuming appropriation of the authorized amounts, CBO 
estimates that implementing S. 125 would cost $80 million over 
the 2016-2021 period. Pay-as-you-go procedures do not apply to 
this legislation because enacting it would not affect direct 
spending or revenues.
    CBO estimates that enacting S. 125 would not increase net 
direct spending or on-budget deficits in any of the four 
consecutive 10-year periods beginning in 2027.
    S. 125 contains no intergovernmental or private-sector 
mandates as defined in the Unfunded Mandates Reform Act (UMRA).

                ESTIMATED COST TO THE FEDERAL GOVERNMENT

    The estimated budgetary impact of S. 125 is shown in the 
following table. The costs of this legislation fall within 
budget function 750 (administration of justice).

                                     By Fiscal Year, in Millions of Dollars
----------------------------------------------------------------------------------------------------------------
                                                              2016   2017   2018   2019   2020   2021  2016-2021
----------------------------------------------------------------------------------------------------------------
INCREASES IN SPENDING SUBJECT TO APPROPRIATION
 
Authorization Level\1\                                           3     25     25     25     25      0       103
 
Estimated Outlays                                                0      6     14     18     22     20        80
----------------------------------------------------------------------------------------------------------------
1. The act would authorize the appropriation of $25 million for 2016 for the Bulletproof Vest Partnership Grant
  program. The Congress has already appropriated $22.5 million for that program for 2016.

                           BASIS OF ESTIMATE

    For this estimate, CBO assumes that S. 125 will be enacted 
in 2016, that the specified amounts will be appropriated each 
year (except for 2016), and that outlays will follow the 
historical rate of spending for the authorized program. The 
Congress appropriated $22.5 million for the Bulletproof Vest 
Partnership Grant program for fiscal year 2016; thus, we 
estimate that the act would authorize additional funding of 
$2.5 million for that year.

                      PAY-AS-YOU-GO CONSIDERATIONS

    None.

              INTERGOVERNMENTAL AND PRIVATE-SECTOR IMPACT

    S. 125 contains no intergovernmental or private-sector 
mandates as defined in UMRA. Assuming appropriation of the 
authorized amounts, State, local, and tribal governments would 
receive $103 million to purchase bulletproof vests. Any costs 
to those governments would be incurred voluntarily as a 
condition of receiving Federal assistance.

                         PREVIOUS CBO ESTIMATE

    On April 6, 2015, CBO transmitted a cost estimate for S. 
125 as reported by the Senate Committee on the Judiciary on 
March 26, 2015. That version of the legislation would provide 
$30 million annually over the 2016-2020 period for the 
Bulletproof Vest Partnership Grant program. Differences in the 
budgetary effects of the two versions of the legislation 
reflect the fact that since the last estimate was prepared, 
$22.5 million was appropriated for the program for 2016.

                          ESTIMATE PREPARED BY

Federal Costs: Mark Grabowicz
Impact on State, Local, and Tribal Governments: Rachel Austin
Impact on the Private Sector: Paige Piper/Bach

                         ESTIMATE APPROVED BY:

H. Samuel Papenfuss
Deputy Assistant Director for Budget Analysis

                    Duplication of Federal Programs

    No provision of S. 125 establishes or reauthorizes a 
program of the Federal Government known to be duplicative of 
another Federal program, a program that was included in any 
report from the Government Accountability Office to Congress 
pursuant to section 21 of Public Law 111-139, or a program 
related to a program identified in the most recent Catalog of 
Federal Domestic Assistance.

                  Disclosure of Directed Rule Makings

    The Committee estimates that S. 125 specifically directs to 
be completed no specific rule makings within the meaning of 5 
U.S.C. Sec. 551.

                    Performance Goals and Objectives

    The Committee states that pursuant to clause 3(c)(4) of 
rule XIII of the Rules of the House of Representatives, S. 125 
will protect police officers' lives throughout the country by 
providing a grant program for bulletproof vests.

                          Advisory on Earmarks

    In accordance with clause 9 of rule XXI of the Rules of the 
House of Representatives, S. 125 does not contain any 
congressional earmarks, limited tax benefits, or limited tariff 
benefits as defined in clause 9(e), 9(f), or 9(g) of Rule XXI.

                      Section-by-Section Analysis

    Section 1--Bill Title. This section sets forth the short 
title of the bill as the ``Bulletproof Vest Partnership Grant 
Program Reauthorization Act of 2015.''
    Section 2--Authorization. This section reauthorizes the 
Bulletproof Vest Partnership Grant Program for fiscal years 
2016 through 2020 at $25,000,000 each year. The Program's 
previous authorization expired in fiscal year 2012.
    Section 3--Expiration of Previously Appropriated Funds. A 
2012 GAO Report identified a $30 million unobligated, 
undisbursed balance in the account at DOJ's Office of Justice 
Programs. Since then, all BVP balances older than two fiscal 
years (approximately $17 million) were de-obligated and applied 
to the FY13 rescission. This section provides a mechanism to 
prevent a future backlog. It requires that any funds not 
obligated by December 31, 2022, be transferred to the General 
Fund of the Treasury not later than January 31, 2023. The 
roughly 2 year buffer between authorization expiring and funds 
being returned to Treasury conforms to the 2 year use period 
provided to grantees under DOJ regulations.
    Section 4--Sense of Congress on Two-Year Limitation on 
Funds. This section is a Sense of Congress that funds 
appropriated for this program should be used within 2 years of 
the appropriation. This section is to encourage DOJ to use BVP 
funds within 2 years. DOJ has already implemented GAO's 
recommendations to prevent future undisbursed balances.
    Section 5--Matching Funds Limitation. This section 
prohibits grantees from using other Federal funds as their 
matching funds. This codifies DOJ practice which disallows 
grant recipients from using Federal money to pay for the 
matching funds requirement.
    Section 6--Requirements for Vests or Body Armor Purchased 
with Federal Funds. This section requires that vests purchased 
through this program comply with requirements set forth by the 
partnership, and that law enforcement agencies have written 
mandatory wear policies and use funds to purchase vests that 
meet any performance standards established by the Director of 
the Bureau of Justice Assistance.
    Section 7--Uniquely Fitted Vests. This section adds to the 
list of existing grant priorities vests that are uniquely 
fitted for officers, including vests uniquely fitted to 
individual female officers.

         Changes in Existing Law Made by the Bill, as Reported

    In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italics, and existing law in which no 
change is proposed is shown in roman):

              OMNIBUS CRIME CONTROL AND SAFE STREETS ACT 
                                OF 1968



           *       *       *       *       *       *       *
TITLE I--JUSTICE SYSTEM IMPROVEMENT

           *       *       *       *       *       *       *


Part E--Bureau of Justice Assistance Grant Programs

           *       *       *       *       *       *       *


Subpart 3--Administrative Provisions

           *       *       *       *       *       *       *


                           general provisions

    Sec. 521. (a) The Bureau shall prepare both a ``Program 
Brief'' and ``Implementation Guide'' document for proven 
programs and projects to be funded under this part.
    (b) The functions, powers, and duties specified in this 
part to be carried out by the Bureau shall not be transferred 
elsewhere in the Department of Justice unless specifically 
hereafter authorized by the Congress by law.
    (c)(1) Notwithstanding any other provision of law, a 
grantee that uses funds made available under this part to 
purchase an armor vest or body armor shall--
            (A) comply with any requirements established for 
        the use of grants made under part Y;
            (B) have a written policy requiring uniformed 
        patrol officers to wear an armor vest or body armor; 
        and
            (C) use the funds to purchase armor vests or body 
        armor that meet any performance standards established 
        by the Director of the Bureau of Justice Assistance.
    (2) In this subsection, the terms ``armor vest'' and ``body 
armor'' have the meanings given such terms in section 2503.

           *       *       *       *       *       *       *


                            Part J--Funding

                    authorization of appropriations

    Sec. 1001. (a)(1) There is authorized to be appropriated 
$30,000,000 for fiscal year 1992 and $33,000,000 for each of 
the fiscal years 1994 and 1995 to carry out the functions of 
the Bureau of Justice Statistics.
    (2) There is authorized to be appropriated $30,000,000 for 
fiscal year 1992 and $33,000,000 for each of the fiscal years 
1994 and 1995 to carry out the functions of the National 
Institute of Justice.
    (3) There are authorized to be appropriated such sums as 
may be necessary for fiscal year 1992 and $28,000,000 for each 
of the fiscal years 1994 and 1995 to carry out the remaining 
functions of the Office of Justice Programs and the Bureau of 
Justice Assistance other than functions under parts D, E, F, G, 
L, M, N, O, P, Q, or R or EE.
    (4) There are authorized to be appropriated for each fiscal 
year such sums as may be necessary to carry out part L of this 
title.
    (5) There are authorized to be appropriated such sums as 
may be necessary for fiscal year 1992 and $1,000,000,000 for 
each of the fiscal years 1994 and 1995 to carry out the 
programs under parts D and E (other than chapter B of subpart 
2) (other than chapter B of subpart 2 of part E) of this title.
    (6) There are authorized to be appropriated such sums as 
may be necessary for fiscal year 1992, $245,000,000 for fiscal 
year 1993, and such sums as may be necessary for fiscal year 
1994 and 1995 to carry out chapter B of subpart 2 of part E of 
this title.
    (7) There is authorized to be appropriated to carry out 
part N $1,000,000 for each of fiscal years 2001 through 2005.
    (8) There are authorized to be appropriated such sums as 
may be necessary for fiscal year 1992, $16,500,000 for fiscal 
year 1993, and such sums as may be necessary for fiscal year 
1994 and 1995.
    (9) There are authorized to be appropriated to carry out 
part O--
            (A) $24,000,000 for fiscal year 1996;
            (B) $40,000,000 for fiscal year 1997;
            (C) $50,000,000 for fiscal year 1998;
            (D) $60,000,000 for fiscal year 1999; and
            (E) $66,000,000 for fiscal year 2000.
    (10) There are authorized to be appropriated $10,000,000 
for each of the fiscal years 1994, 1995, and 1996 to carry out 
projects under part P.
    (11)(A) There are authorized to be appropriated to carry 
out part Q, to remain available until expended $1,047,119,000 
for each of fiscal years 2006 through 2009.
    (B) Of funds available under part Q in any fiscal year, up 
to 3 percent may be used for technical assistance under section 
1701(d) or for evaluations or studies carried out or 
commissioned by the Attorney General in furtherance of the 
purposes of part Q. Of the remaining funds, 50 percent shall be 
allocated for grants pursuant to applications submitted by 
units of local government or law enforcement agencies having 
jurisdiction over areas with populations exceeding 150,000 or 
by public and private entities that serve areas with 
populations exceeding 150,000, and 50 percent shall be 
allocated for grants pursuant to applications submitted by 
units of local government or law enforcement agencies having 
jurisdiction over areas with populations 150,000 or less or by 
public and private entities that serve areas with populations 
150,000 or less. In view of the extraordinary need for law 
enforcement assistance in Indian country, an appropriate amount 
of funds available under part Q shall be made available for 
grants to Indian tribal governments or tribal law enforcement 
agencies.
    (16) There are authorized to be appropriated to carry out 
projects under part R--
            (A) $20,000,000 for fiscal year 1996;
            (B) $25,000,000 for fiscal year 1997;
            (C) $30,000,000 for fiscal year 1998;
            (D) $35,000,000 for fiscal year 1999; and
            (E) $40,000,000 for fiscal year 2000.
    (17) There are authorized to be appropriated to carry out 
the projects under part S--
            (A) $27,000,000 for fiscal year 1996;
            (B) $36,000,000 for fiscal year 1997;
            (C) $63,000,000 for fiscal year 1998;
            (D) $72,000,000 for fiscal year 1999; and
            (E) $72,000,000 for fiscal year 2000.
    (18) There is authorized to be appropriated to carry out 
part T $222,000,000 for each of fiscal years 2014 through 2018.
    (19) There is authorized to be appropriated to carry out 
part U $73,000,000 for each of fiscal years 2014 through 2018. 
Funds appropriated under this paragraph shall remain available 
until expended.
    (20) There are authorized to be appropriated to carry out 
part V, $10,000,000 for each of fiscal years 2001 through 2004.
    (21) There are authorized to be appropriated to carry out 
part W--
            (1) $2,500,000 for fiscal year 1996;
            (2) $4,000,000 for fiscal year 1997;
            (3) $5,000,000 for fiscal year 1998;
            (4) $6,000,000 for fiscal year 1999; and
            (5) $7,500,000 for fiscal year 2000.
    (22) There are authorized to be appropriated to carry out 
part X--
            (1) $1,000,000 for fiscal year 1996;
            (2) $3,000,000 for fiscal year 1997;
            (3) $5,000,000 for fiscal year 1998;
            (4) $13,500,000 for fiscal year 1999; and
            (5) $17,500,000 for fiscal year 2000.
    [(23) There are authorized to be appropriated to carry out 
part Y, $25,000,000 for each of fiscal years 1999 through 2001, 
and $50,000,000 for each of fiscal years 2002 through 2012.]
    (23) There is authorized to be appropriated to carry out 
part Y, $25,000,000 for each of fiscal years 2016 through 2020.
    (24) There are authorized to be appropriated to carry out 
part BB, to remain available until expended--
            (A) $35,000,000 for fiscal year 2001;
            (B) $85,400,000 for fiscal year 2002;
            (C) $134,733,000 for fiscal year 2003;
            (D) $128,067,000 for fiscal year 2004;
            (E) $56,733,000 for fiscal year 2005;
            (F) $42,067,000 for fiscal year 2006;
            (G) $20,000,000 for fiscal year 2007;
            (H) $20,000,000 for fiscal year 2008; and
            (I) $20,000,000 for fiscal year 2009.
    (25)(A) Except as provided in subparagraph (C), there are 
authorized to be appropriated to carry out part EE--
            (i) $50,000,000 for fiscal year 2002;
            (ii) $54,000,000 for fiscal year 2003;
            (iii) $58,000,000 for fiscal year 2004; and
            (iv) $60,000,000 for fiscal year 2005.
                    (v) $70,000,000 for each of fiscal years 
                2007 and 2008.
                    (v) $70,000,000 for fiscal year 2006.
    (B) The Attorney General shall reserve not less than 1 
percent and not more than 4.5 percent of the sums appropriated 
for this program in each fiscal year for research and 
evaluation of this program.
    (C) No funds made available to carry out part EE shall be 
expended if the Attorney General fails to submit the report 
required to be submitted under section 2401(c) of title II of 
Division B of the 21st Century Department of Justice 
Appropriations Authorization Act.
            (26) There are authorized to be appropriated to 
        carry out part CC $10,000,000 for each of fiscal years 
        2009 and 2010.
    (b) Funds appropriated for any fiscal year may remain 
available for obligation until expended.
    (c) Notwithstanding any other provision of law, no funds 
appropriated under this section for part E of this title may be 
transferred or reprogrammed for carrying out any activity which 
is not authorized under such part.

           *       *       *       *       *       *       *


     PART Y--MATCHING GRANT PROGRAM FOR LAW ENFORCEMENT ARMOR VESTS

SEC. 2501. PROGRAM AUTHORIZED.

    (a) In General.--The Director of the Bureau of Justice 
Assistance is authorized to make grants to States, units of 
local government, and Indian tribes to purchase armor vests for 
use by State, local, and tribal law enforcement officers and 
State and local court officers.
    (b) Uses of Funds.--Grants awarded under this section shall 
be--
            (1) distributed directly to the State, unit of 
        local government, State or local court, or Indian 
        tribe; and
            (2) used for the purchase of armor vests for law 
        enforcement officers in the jurisdiction of the 
        grantee.
    (c) Preferential Consideration.--In awarding grants under 
this part, the Director of the Bureau of Justice Assistance may 
give preferential consideration, if feasible, to an application 
from a jurisdiction that--
            (1) has the greatest need for armor vests based on 
        the percentage of law enforcement officers in the 
        department who do not have access to a vest;
            (2) has, or will institute, a mandatory wear policy 
        that requires on-duty law enforcement officers to wear 
        armor vests whenever feasible; [and]
            (3) has a violent crime rate at or above the 
        national average as determined by the Federal Bureau of 
        Investigation[; or]; and
            (4) provides armor vests to law enforcement 
        officers that are uniquely fitted for such officers, 
        including vests uniquely fitted to individual female 
        law enforcement officers; or
            [(4)] (5) has not received a block grant under the 
        Local Law Enforcement Block Grant program described 
        under the heading ``Violent Crime Reduction Programs, 
        State and Local Law Enforcement Assistance'' of the 
        Departments of Commerce, Justice, and State, the 
        Judiciary, and Related Agencies Appropriations Act, 
        1998 (Public Law 105-119).
    (d) Minimum Amount.--Unless all eligible applications 
submitted by any State or unit of local government within such 
State for a grant under this section have been funded, such 
State, together with grantees within the State (other than 
Indian tribes), shall be allocated in each fiscal year under 
this section not less than 0.50 percent of the total amount 
appropriated in the fiscal year for grants pursuant to this 
section, except that the United States Virgin Islands, American 
Samoa, Guam, and the Northern Mariana Islands shall each be 
allocated .25 percent.
    (e) Maximum Amount.--A qualifying State, unit of local 
government, or Indian tribe may not receive more than 5 percent 
of the total amount appropriated in each fiscal year for grants 
under this section, except that a State, together with the 
grantees within the State may not receive more than 20 percent 
of the total amount appropriated in each fiscal year for grants 
under this section.
    (f) Matching Funds.--
            (1) In general.--The portion of the costs of a 
        program provided by a grant under subsection (a)--
                    (A) may not exceed 50 percent; and
                    (B) shall equal 50 percent, if--
                            (i) such grant is to a unit of 
                        local government with fewer than 
                        100,000 residents;
                            (ii) the Director of the Bureau of 
                        Justice Assistance determines that the 
                        quantity of vests to be purchased with 
                        such grant is reasonable; and
                            (iii) such portion does not cause 
                        such grant to violate the requirements 
                        of subsection (e).
            (2) Indian assistance.--Any funds appropriated by 
        Congress for the activities of any agency of an Indian 
        tribal government or the Bureau of Indian Affairs 
        performing law enforcement functions on any Indian 
        lands may be used to provide the non-Federal share of a 
        matching requirement funded under this subsection.
            (3) Limitation on matching funds.--A State, unit of 
        local government, or Indian tribe may not use funding 
        received under any other Federal grant program to pay 
        or defer the cost, in whole or in part, of the matching 
        requirement under paragraph (1).
            [(3)] (4) Waiver.--The Director may waive in whole 
        or in part, the match requirement of paragraph (1) in 
        the case of fiscal hardship, as determined by the 
        Director.
    (g) Allocation of Funds.--Funds available under this part 
shall be awarded, without regard to subsection (c), to each 
qualifying unit of local government with fewer than 100,000 
residents. Any remaining funds available under this part shall 
be awarded to other qualifying applicants.
    (h) Expiration of Appropriated Funds.--
            (1) Definition.--In this subsection, the term 
        ``appropriated funds'' means any amounts that are 
        appropriated for any of fiscal years 2016 through 2020 
        to carry out this part.
            (2) Expiration.--All appropriated funds that are 
        not obligated on or before December 31, 2022 shall be 
        transferred to the General Fund of the Treasury not 
        later than January 31, 2023.

           *       *       *       *       *       *       *